Author: Анна Сильнова
MTPP Workshop
PROGRAM
Implications for Transfer Pricing
Eugeniya Chernova
“Suspension of DTT and expansion of the list of offshore jurisdictions. Changes. Mitigation?
Comments. Consequences.”
Daria Pogodina
ABOUT THE SEMINAR
During her speech, Eugenia Chernova highlighted how changes in tax regulation and the international situation affected the practice of transfer pricing in Russian and transnational companies. Particular attention was paid to new documentation requirements, changes in approaches to comparability analysis and increased control by tax authorities. The report was accompanied by examples from practice and caused an active discussion.
Daria Pogodina, within the framework of the topic, analyzed the current changes in the regulation of transactions with foreign related parties, the expansion of the list of offshore jurisdictions and their impact on taxation and the corporate structure of business. Comments were given on current regulatory documents, as well as recommendations for reducing risks and adapting to new conditions. The report generated increased interest among specialists in the field of international taxation.
Other news
09.04.2026
March 26, 2026 – Winner in the “Legal Services” category at the annual Russian Business Guide. People of the Year Award
Expansion of the list of offshores. Softening. Comments. Consequences
Eugenia Chernova spoke on the topic “Expansion of the list of offshore jurisdictions. Mitigation. Comments. Consequences.” The speaker analyzed in detail the latest changes in the list of offshore jurisdictions, possible tax and legal consequences for Russian companies, as well as measures aimed at mitigating new restrictions. The report aroused the interest of participants working with foreign structures and international settlements.
Other news
09.04.2026
March 26, 2026 – Winner in the “Legal Services” category at the annual Russian Business Guide. People of the Year Award
Online seminar 10/24/23

On October 24, a checklist seminar was held entitled “Main tax changes, suspension of SUDAT, new FSBU, HR electronic document management. Convergence of HGB IFRS and RAS taking into account the new standards.” Tatyana Rolzing (Vorontsova), leading expert-consultant on taxation at ELKOD LLC and external consultant of Sterngoff Audit, discussed current issues of applying new FSBU: issues of applying FSBU 6/2020, FSBU 26/2020, as well as FSBU 25/2018 for rent and leasing and the transition to FSBU 14/2020 in 2023.
Olga Grigorieva, the General Director of Sterngoff Audit, highlighted the errors identified by auditors during the audit of the first half of 2023.
Evgenia Chernova, Head of Controlling Projects, swilar, gave a comparative analysis of the new FSBU 14 (intangible assets), IAS 38 and HGB.
Anastasia Zaitseva, Head of Labor Practice, Partner, Balashova Legal Consultants, highlighted the specifics of maintaining personnel electronic document management (KEDO).
Daria Pogodina, the General Director of swilar, focused on the issues of DTT: suspension, mitigation, comments, consequences.
Polina Kolmakova, external consultant, Sterngoff Audit, analyzed the main changes in the procedure for calculating and paying taxes in 2023-2024, based on the practice of application, taking into account the clarifications of financial departments and judicial practice.
Online Seminar Sterngoff Audit
PROGRAM
DIT. Suspension. Mitigation. Comments. Consequences.
Daria Pogodina
Accounting for intangible assets under FASB 14/2022, IAS 38 and HGB: differences and convergence
Eugenia Chernova
ABOUT THE SEMINAR
Daria Pogodina spoke at an online seminar organized by Sterngoff Audit with a report on “DIT. Suspension. Mitigation. Comments. Consequences”. As part of her speech, the speaker analyzed the current state of the system of restrictive measures in relation to transactions with foreign entities, explained the legal nuances and possible consequences for companies. The report aroused great interest, as it touched upon issues that are critical for international business.
Evgenia Chernova presented a report at the same seminar on “Accounting for intangible assets under FASB 14/2022, IAS 38 and HGB: differences and convergence”. The speaker compared approaches to accounting for intangible assets in the Russian, international and German systems, focusing on the differences in recognition, valuation and write-off. Participants received practical recommendations on unifying accounting and preparing reports in transnational structures.
Evgeniya Chernova spoke at a meeting of the Finance Committee with a report on the topic “Expansion of the list of offshore jurisdictions. Mitigation. Comments. Consequences.” As part of her speech, the speaker analyzed the latest changes in the list of offshore jurisdictions, explained approaches to applying the new rules, and discussed potential tax and legal consequences for Russian companies. Particular attention was paid to possible measures to reduce risks and adapt business practices to the changed conditions.
Other news
09.04.2026
March 26, 2026 – Winner in the “Legal Services” category at the annual Russian Business Guide. People of the Year Award
General introduction to local specifics: taxes, visa regulations, legal aspects
Daria Pogodina spoke at an online seminar on the specifics of doing business in Kazakhstan. As part of the topic “General introduction to local specifics: taxes, visa rules, legal aspects”, the speaker gave an overview of the key requirements and regulatory conditions that foreign companies face. Participants received a basic understanding of the tax system, visa registration and legal environment of the country.
Other news
09.04.2026
March 26, 2026 – Winner in the “Legal Services” category at the annual Russian Business Guide. People of the Year Award
Online seminar 09.08.2023 — FAQ OF FOREIGN SUBSIDIARIES IN RUSSIA
Daria Pogodina participated in an online seminar and spoke in detail about the possibilities of transferring Russian subsidiaries with foreign participation to the so-called “sleep mode”, as well as about liquidation procedures in the current legal environment. Restrictions, approvals with the government commission and practical steps that are be considered when making corporate decisions were reviewed. The seminar aroused keen interest among companies considering restructuring or curtailing operations in Russia.
Other news
09.04.2026
March 26, 2026 – Winner in the “Legal Services” category at the annual Russian Business Guide. People of the Year Award
New in migration legislation: changes for highly qualified specialists
On July 10, 2023, Federal Law No. 316-FZ was adopted, introducing a number of significant changes regarding the legal status of foreign citizens in the Russian Federation (hereinafter referred to as “Law No. 316-FZ”).
This law entered into force on July 10, 2023, but provides for separate, later deadlines for the entry into force of a number of provisions (more details below).
According to the new rules, family members of highly qualified specialists (hereinafter referred to as “HQS”) will be required to undergo a medical examination again within 30 calendar days from the date of the decision to extend the validity of the HQS work permit or from the date of entry into the Russian Federation (if they were outside the Russian Federation on the day of such a decision). Previously, family members of HQS were required to undergo a medical examination annually.
In addition, after 180 days from the official publication of Law No. 316-FZ, the following changes will come into force:
The obligation to obtain a work permit within 30 calendar days from the date of the decision to issue (extend) it is introduced.
In the presence of documented valid reasons and a written application from the employer, a work permit may be obtained at a later date, but not exceeding 30 calendar days. After the expiration of the established period, a work permit is not issued, and the decision to issue (extend) it is canceled.
In the event of early termination of an employment or civil law contract, the HQS, as before, has the right to search for another employer or customer of work within 30 working days.
If a new contract has not been concluded upon expiration of this period, the HQS and his family members will be required to leave the Russian Federation within 30 calendar days, and their visas and residence permits (if any) will be considered cancelled.
Before the said changes come into force, HQS and their family members will be given 30 working days to leave.
A HQS who has worked in this capacity in the Russian Federation for at least two years and his family members who have a residence permit will be issued an indefinite residence permit if the following conditions are met:
The HQS and family members reside in the Russian Federation with a residence permit;
during the period of the HQS’s employment, the employer calculated, withheld and transferred taxes to the budget system of the Russian Federation.
It is envisaged to issue a work permit for highly qualified specialists to carry out labor activities in two or more constituent entities of the Russian Federation if the following conditions are met:
work in other constituent entities is provided for by the provisions of an employment or civil law contract for the performance of work (provision of services);
a foreign citizen carries out labor activities in separate divisions of an organization, branches or representative offices of a legal entity or with related parties located in these constituent entities.
A ban on the employer to attract foreign highly qualified specialists to labor activities in the Russian Federation for two years in the event of failure to provide the tax authorities with information on the amounts of personal income tax calculated and withheld by the tax agent in relation to highly qualified specialists after 6 months, as well as if the information provided turned out to be fake or counterfeit.
In addition, from 01.03.2024, the level of wages (remuneration) of highly qualified specialists will increase to 750 thousand rubles per quarter. Before the changes were introduced, the threshold was 2 million rubles/year.
At the same time, Law No. 316-FZ does not cancel the previous reduced wages required to attract highly qualified specialists who are medical, teaching staff, participants in the implementation of the Skolkovo project, and employees of resident companies of special economic zones.
We are closely monitoring the development of the situation and innovations in legislation and will be happy to answer any questions you may have!
Your contacts on this topic:
Maria Matrosova
Yulia Belokon
Other news
09.04.2026
March 26, 2026 – Winner in the “Legal Services” category at the annual Russian Business Guide. People of the Year Award
Online seminar 04/26/23: “Tax changes, FSBU, ETS, tax risks, dividend payments and other issues”
Online seminar 04/24/2023 – FAQ OF FOREIGN SUBSIDIARIES IN RUSSIA
Daria Pogodina participated in an online seminar on the topic “FAQ of Foreign Subsidiaries in Russia. Overview on Current Regulations for Transactions with LLC shares, “sleep” mode or LLC liquidation”. The speaker covered current legal aspects related to the management of foreign subsidiaries in Russia: the procedure for transactions with shares in LLCs, the features of the “sleep” mode and liquidation options. The report was accompanied by practical examples and explanations of current restrictions, which aroused keen interest among representatives of foreign structures.
Other news
09.04.2026
March 26, 2026 – Winner in the “Legal Services” category at the annual Russian Business Guide. People of the Year Award
Online Seminar Sterngoff Audit
PROGRAM
FAQ FOREIGN SUBSIDIARIES
Daria Pogodina
Distribution and payment of dividends. Solution in the current conditions
Eugenia Chernova
SINGLE TAX PAYMENT from 01.01.2023 Practical advice for an accountant
Eugenia Chernova
ABOUT THE SEMINAR
Daria Pogodina spoke at the online seminar “FAQ of Foreign Subsidiaries” organized by the company “Sterngoff Audit”. She analyzed in detail the typical issues faced by subsidiaries of foreign organizations in Russia: from accounting and taxation to compliance with legal requirements. The seminar became a useful platform for sharing experiences and discussing current practical cases.
Eugenia Chernova, as part of her speech, considered current restrictions affecting cross-border distribution of profits, and also gave recommendations for developing solutions considering the current regulations. The report aroused great interest among participants working in international companies.
One of the topics of the seminar was “Single tax payment from 01.01.2023. Practical advice for an accountant.” During her speech, Eugenia covered the procedure for applying the new mechanism of the Unified Tax Payment, spoke about the rules for distributing payments, common mistakes and ways to prevent them. Particular attention was paid to real cases and recommendations for accountants working in companies with different forms of ownership. Participants noted the practical benefit and relevance of the report.
Other news
09.04.2026