On January 1, 2026 the updated double taxation treaty between the Russian Federation and the United Arab Emirates will come into force. This event was the result of long negotiations and is of great importance for financial flows between the countries. Our experts have analyzed the important changes for business.

Over the past year and a half, law enforcement practice has identified a new trend – the inclusion of additional charges to the customs value of imported goods in the form of agency fees. One of the articles in this review analyzes whether the amount of remuneration should be included in the customs value of goods and what declarants should take into account.

In 2025, a new progressive personal income tax rate scale came into effect in Russia. It has a number of peculiarities both in terms of types of taxable income and with regard to personal income tax payers. Our experts have collected for you relevant information in the format of useful memos.

The review was prepared jointly with the National Coordination Center for International Business Cooperation. The full version of the issue is available here.