Corporate Taxation

New approaches of the Russian Supreme Court to intra-group financing

Pepeliaev Group (Taxand Russia) advises on a ‘substantive’ change in the approaches to the use of thin capitalisation rules.

The reason behind the change is a precedent case, namely: Ruling of the Russian Supreme Court dated 14 September 2020 in case No. A60-29234/2019 (Mega-Invest LLC).

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