Changing approaches to administration and control, which determine the tax agenda of wealthy individuals in the coming years. 

Now, not only intra-group transactions come under close attention, but also foreign trade transactions with independent counterparties from offshore jurisdictions and countries with low income taxation.

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.