Major news headlines:
- New large taxpayers: submit Form no. 1-OPP by November 15
- Now any long-term liability shall be discounted and not just the one bearing the interest
- You are right but prove: no business purpose – no tax credit
- Unlike the reporting deadlines, the deadlines for tax payments (except for unified social contribution) will not be rescheduled
- The currency of the advance received and currency of the contract are different: the “magic” of exempting the transaction from banking control
Обзор законодательства и судебной практики за октябрь 2019 г.