We have collected all the most important things for the month in one post: a breakdown of tax cases, analyses of current business situations, and comments on changes to tax legislation. 

• ZPIF: new court practice in terms of international taxation. 
• Practice reversal on accounting of expenses for the creation of liquidated objects of NZS. 
• Tax Podcast Tax instalments. 
• SPIC 3. 0: a new step towards digitalisation of industry. 
• Global minimum tax: to be or not to be? 
• Yandex dispute: how to account for hotel purchase expenses? 
• VAT deduction from advances: development of court practice on the issue of determining the deadline for its application. 
• The Supreme Court of the Russian Federation will attempt to solve the problem of movable and immovable property. 

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