Publications

18 march 2016

RBC has published an article on a precedent-setting case on application of thin capitalization

RBC (RosBusinessConsulting) has published an article “The Supreme Court Sets an Important Tax Precedent for Business” based on a court ruling involving a precedent-setting case on application of thin capitalization. “The Supreme Court passed a precedent-setting decision in favor of business involving the question of whether it is necessary to withhold tax on interest accrued on loans made by Russian sister companies, if such loans have been reclassified into dividends.”
12 november 2015

"Arbitration Practice for Lawyers" publishes an article by Nikita Scherbakov on amendment of the procedural regulations on third parties in the arbitration process

Galina Nikolayevna Bogdanovskaya, a judge of the 18th Arbitrage Court of Appeals, has expressed an opinion on the matters raised in the article, and her view is added to the material published in the magazine. In the opinion of G. N. Bogdanovskaya, the conception of the dynamic nature of the status of a third party proposed in the article allows one to eliminate problems in procedural legislation.
15 october 2015

Commentary by Nikita Shcherbakov on the entry into force of the new Code published in the Journal "LAW"

On September 15, 2015, the Code of Administrative Legal Proceedings of the Russian Federation, which establishes new rules for consideration of cases arising out of public legal relations, came into effect.
In the section "EVENT. COMMENTARY BY EXPERTS" in the September issue of the Journal "LAW" the senior attorney from the Disputes Resolution practice, Nikita Shcherbakov, commented on the discrepancies in the new code associated with the concept of representation.
12 august 2015

Vestnik Arbitrazhnogo Suda Moskovskogo Okruga has carried comments by Nikita Shcherbakov

Vestnik Arbitrazhnogo Suda Moskovskogo Okruga, the circuit court’s official periodical, has carried comments by Nikita Scherbakov, a senior attorney with Jus Aureum, on the outcome of Case No. А40-67008/2014, which dealt with the issue of liability on the part of the Federal Court Marshals’ Service and the judgment creditor in certain enforcement proceedings for the erroneous exaction of double the amount of debt owed by a debtor.