In the bankruptcy case under consideration, Istra Estate will be determined by the Supreme Court of the Russian Federation whether the manager is required to pay net income tax on the amounts of the bankruptcy estate transferred to the founders of the company.

It is necessary to answer the question of which of the parties to the contract and in which cases should incur additional costs if the law setting the VAT rate has changed.

At the webinar, Tax Compliance experts will discuss tax aspects that are important to consider when maintaining and developing a business in the pharmaceutical industry.

This dispute confirms that the "business fragmentation" schemes based on the mass registration of separate sole proprietors under a single brand no longer work.

From 1 January 2026, tax exemptions for long-term ownership (over 5 years) of shares or stocks in Russian legal entities will be reduced.