"Russian Offshore." Mikhail Begunov for Kommersant on the passed bill to change the ATS concept

"Russian Offshore." Mikhail Begunov for Kommersant on the passed bill to change the ATS concept

Mikhail Begunov, managing partner of Tax Compliance, shared with "Kommersant" his opinion on the adopted draft law which now allows Russian companies to "move" to the "Russian offshore" - to special administrative regions (ATS) in Kaliningrad and Vladivostok. How will this affect the current conditions for those who have already moved in and those who are only planning to move out? Are the established requirements for actual presence in the ATS justified and expedient? From Mikhail Begunov's point of view, "the requirements may be excessive for medium and even large businesses, so there is reason to believe that only the largest Russian companies will benefit from the new regime. On the other hand, adds Mikhail Begunov, this requirement looks consistent, because "ATS were originally created to accommodate holding companies that, as a rule, do not conduct such activities."

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