1、DOING BUSINESS INRUSSIA 202501 OUR PROFESSIONAL SERVICES IN RUSSIA 402 ORGANIZING BUSINESS ACTIVITIES 6Types of business presence 7Basic corporate governance requirements 7Key matters of corporate law 11Contract law 19Key matters of intellectual property law 22The financial system 2603 TAXES AND ACC
2、OUNTING FOR COMPANIES 30Main statutory requirements for Russian legal entities 31VAT and excise duties 36Oil and gas taxes 38Transfer pricing 39Automation of statutory and tax accounting and reporting 43Tax monitoring 44Tax administration and tax control measures 46Foreign investors receiving income
3、 from Russian sources 4704 PEOPLE MATTERS 54Personal income tax 55Social security 58Russian labour law 59Immigration 6005 INCENTIVES,SPECIAL TAX REGIMES AND SUPPORT MEASURES 64Tax incentives for IT companies 65Special investment contracts 6706 CUSTOMS REGULATION IN RUSSIA 7207 BROWNFIELDS 80Buying a
4、n existing business 8108 FOREIGN UNILATERAL RESTRICTIONS(SANCTIONS)84Implications of foreign sanctions for business in Russia 85CONTENTS|301OUR PROFESSIONAL SERVICES IN RUSSIA 4|DoingBusiness inRussia 2025We are a leading professional tax and legal services provider in Russia with 600+employees and
5、partners,11 offices around the country and broad market coverage across all industry segments.We advise our clients on the latest changes and challenges in the law and in the business environment and offer support with acquisitions and disposals.We also provide advice and guidance to our clients on
6、structuring and managing routine business functions in the most efficient way from a tax and legal perspective.Recent political and market developments in Russia and the wider world have created a great deal of anxiety for shareholders and company managers,but this is also a time of opportunity.We a
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