The amounts recovered from controlling persons under subsidiary liability are now at risk of being included in the corporate income tax base.

Mikhail Begunov, Managing Partner of Tax Compliance, is the author of an analytical article in the Kommersant publishing house.

Collection of tax arrears from individuals in criminal cases under Article 199 of the Criminal Code of the Russian Federation.

Head of Tax Practice Ivan Tsvetkov discussed the position of the Supreme Court of the Russian Federation and the tax risks involved in hiring self-employed individuals.

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