The tightening of Russia's approach to foreign exchange regulation and control in recent years has led to greater use of criminal law measures to combat capital outflows to foreign jurisdictions. In particular, Article 193.1 of the Russian Criminal Code has been applied more extensively, having remained largely dormant during the first decade following its introduction in 2013.
Federal Law No. 265-FZ of 26 July 2026, ‘On Amendments to Article 12 of the Federal Law “On Personal Data” and Certain Legislative Acts of the Russian Federation’, has been officially published.[
The amendments to the Russian Tax Code introduced by Federal Law No. 18-FZ of 11 February 2026 have laid the groundwork for limiting the amount of tax relief available under certain preferential investment regimes.
The key change is that taxpayers will no longer be held liable for filing 'nil' tax returns after the statutory deadline, as provided for in the new paragraph 3 of Article 119 of the Russian Tax Code. This exemption applies to both individuals and legal entities.
In March 2026, Yana Lantratova, then Chair of the State Duma Committee on Civil Society Development, asked the Federal Antimonopoly Service of Russia (FAS Russia) to investigate major companies over possible ‘wage-fixing’ arrangements.
On 8 March 2026, the President of the Russian Federation signed amendments to Federal Law No. 57-FZ, introducing significant changes to the existing regulatory framework governing foreign investment in business entities of strategic importance to national defence and state security.
This overview summarises the principal tax developments in the fourth quarter of 2025 that are relevant to businesses.
The Criminal Law Practice team of EPAM Law Firm summarizes the results of 2025 and presents an overview of key changes and trends in criminal and criminal procedure legislation.
Key developments in taxation for the second quarter of 2025.
EPAM International Arbitration and Litigation team including Practice Head Evgeny Raschevsky, Partner Vladimir Talanov, Senior Associates Natalia Soldatenkova and Yana Bagrova exclusively co-authored the Russia’s chapter for the GAR Know-how: Commercial Arbitration 2025.
A law has been adopted¹ concerning the localisation of personal data (PD) and special categories of data subjects.
On 17 February 2025, a new Double Taxation Avoidance Agreement («the Agreement») was signed between Russia and the United Arab Emirates (UAE), intended to replace the 2011 version, which applied only to the public sector.
In keeping with tradition, the Criminal Law Practice team at EPAM Law presents its review of legislative trends over the past year.
Tax practice of EPAM Law Firm presents to your attention an overview of the key developments in taxation and currency regulation for 2024.
Arbitration is a crucial mechanism for resolving international disputes, but it can operate effectively only with the support of state courts. In November, during Dubai Arbitration Week, EPAM Law organised a session at the premises of the Emirati law firm Horizons & Co, where leading experts discussed the interaction between state courts and arbitration, anti-suit injunctions, and the enforcement of interim and protective measures.