The Supreme Court of the Russian Federation has ruled that the object of tax on professional income is exclusively active income. TC tax consultant Anastasia Arzhanova analyses what possible consequences this decision may have for taxpayers.
Ivan Tsvetkov, Head of the Tax Compliance practice area, spoke about how court practice will change with regard to the legality of accounting for expenses on the creation of construction in progress.
Senior tax consultant of TC Alexey Stanchin in the material Pravo.ru analyzed the decision of the Supreme Court of the Russian Federation on a landmark case of an agricultural enterprise.