FBK Legal's Lawyers Give Lecture for Legal IT Club

FBK Legal?s tax consulting lawyers have given a lecture on IT law for the Legal IT Club. The lecture was dedicated to IT business taxation and structuring in Russia.
Natalia Ryabova explained how to structure and formalise relationships with employees and individual entrepreneurs, and mentioned situations when individual contractor agreements may be requalified to employment agreements. She also spoke about special economic zones with preferential tax treatment and possible free tax zone benefits. Other topics that Natalia covered included international structuring, tax optimisation, the IP Box regime, taxation of foreign companies in Russia and preferential tax treatment of IT businesses.
Ekaterina Golubeva added her comments on taxation of IT companies, described VAT and income tax nuances for IT companies and explained how to calculate the share of income to meet conditions for a particular tax credit. She also presented her insights into reduced insurance contributions and factors to be taken into account when selecting a taxation system. In addition, the consultants discussed business split risks when IT specialists are separated into another legal entity, taxation of royalties and related judicial disputes.