Personal income tax on material benefit
There was a moratorium until the end of 2023 - the authorities exempted material benefit from personal income tax for this period (paragraph 90 of Article 217 of the Tax Code).Read more
Special regime for the accrual of penalties extended
The Government has extended until December 31, 2024 the existing special regime for the accrual of penalties on tax arrears.Read more
FAS 14/2022 "Intangible Assets"
From 01.01.24 organizations are obliged to apply the new FSAS 14/2022 "Intangible Assets" instead of the previously effective PBU 14/2007. Read more
Canada accedes to the 1961 Hague Convention
On January 11, 2024, Canada acceded to the 1961 Hague Convention, which simplifies the procedure for legalizing foreign official documents by affixing an apostille to them.
Review of changes and clarifications of Rostrud, judicial practice in labor legislation for 2024
A brief overview of the major changes in labor law in 2024.
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New application and notification forms for foreign workers and employers
The Order approves new forms of applications and notifications relating to the employment of an individual foreign national in the Russian Federation. The new forms came into force on 1.1.24.
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The right to childcare allowance for a child up to 1.5 years of age will continue in the case of employment
According to the new federal laws of 19.12.2023 N 620-FZ and N 614-FZ, from January 1, 2024 the right to receive benefits under compulsory social insurance will be preserved if a person who is on child care leave, goes to work Read more
Changes in the arbitration process from 05.01.2024.
The President of the Russian Federation signed Federal Law No. 667-FZ dated 25.12.2023 "On Amendments to the Arbitration Procedural Code of the Russian Federation".
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Commercial secret
I. Definition
Current legislation defines a trade secret as a regime of confidentiality of information that allows its owner, under existing or possible circumstances, to increase income, avoid unjustified expenses, maintain a position in the market for goods, works, services or obtain other commercial benefit[1]. Read more