KPMG Russia

Courts in India have generally given a wide connotation to the expression

Sponsored by KPMG Russia

Applying the look-through approach in Russia

Ivan Nasonov and Daria Konoplina of KPMG Russia evaluate the development of the look-through approach and explain how tax authorities are becoming increasingly committed to challenging the concept.

Daria Konoplina, April 21, 2020

This remains an area of uncertainty requiring clarification or amendments to the law.

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The further development of the Russian anti-abuse tax practice

Dmitry Garaev of KPMG Russia discusses how the understanding around tax anti-abuse provisions continues to evolve through contrasting approaches from the judiciary and the legislators.

Dmitry Garaev, March 09, 2020