1、DOING BUSINESS INRUSSIA 2026Franz Josef Land,an archipelago of glaciers and icebergs01 OUR PROFESSIONAL SERVICES IN RUSSIA 402 ORGANIZING BUSINESS ACTIVITIES 6Types of business presence 7Basic corporate governance requirements 7Corporate law:key matters 11Contract law 19Intellectual property law:key
2、 matters 22Data protection and privacy 26Financial system 27Currency control 30Counter-sanctions 3103 ACCOUNTING AND TAX COMPLIANCE,REPORTING REQUIREMENTS 34Main statutory requirements for Russian legal entities 35VAT and excise duties 40Oil and gas taxes 42Transfer pricing 44Automation of statutory
3、 and tax accounting and reporting 48Tax monitoring 49Tax administration and tax control measures 51Foreign investors receiving income from Russian sources 5304 PEOPLE MATTERS 60Personal income tax 61Social security taxes 63Russian labor law 64Immigration 6505 INCENTIVES,SPECIAL TAX REGIMES AND SUPPO
4、RT MEASURES 68Tax incentives for IT companies 69Special investment contracts 7106 CUSTOMS REGULATION IN RUSSIA 7607 BROWNFIELDS 84Buying an existing business 8508 FOREIGN UNILATERAL RESTRICTIONS(SANCTIONS)88Implications of foreign sanctions for business in Russia 89CONTENTS|301OUR PROFESSIONAL SERVI
5、CES IN RUSSIA Krasnoyarsk Pillars,gigantic rocks of dramatic formations in the midst of the taigaWe are a leading professional tax and legal services provider in Russia with 4,000+employees and partners,11 offices around the country and broad market coverage across all industry segments.We advise ou
6、r clients on the latest changes and challenges in the regulatory and business landscape and offer support with acquisitions and disposals.We also provide advice and guidance on structuring and managing routine business functions in the most efficient way from a tax and legal perspective.Recent polit