Key trends in tax practice in 2023

Source: Consul Group

Our team is launching a series of reviews of the main developments in Russian court practice and of current trends in law-making and in how the law is applied.

In the first issue of the Digest:

  • we have brought together the current changes in tax practice over this year that will affect the management of commercial property in 2024;
  • we examine the position of the Ministry of Finance of Russia on the impairment of investment property;
  • we analyse the legal positions of the Supreme Court and the Constitutional Court in taxation for 2023, including on mechanisms for reducing subsidiary liability, the protection of taxpayers' rights in their dealings with the tax authorities, and other matters.

Every item is accompanied by comments and explanations from Consul Group experts.

The full text of the Digest is shared in the materials.

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