Handbook «DOING BUSSINESS IN RUSSIA»

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This is the 2nd edition of the Maxima Consulting & Law guide to the principal legal aspects of conducting business in Russia. The handbook offers a brief overview of key elements of the Russian legal regulation covering corporations, tax, customs, immigration, contracts, real estate & construction, public regulation, WTO, insolvency, intellectual property, protection of competition and dispute resolution. The book is recommended to foreign businessmen working or planning to develop their business in Russia as well as lawyers and anybody who would like to know more about the Russian legal system and relevant requirements for doing business in Russia.
All information presented in the handbook has been thoroughly revised and updated to reflect the last amendments to the Russian legislation (up to the 01 May, 2012) as well as the most actual draft amendments, acts and trendlines in diffent areas of Russian law.

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Handbook «DOING BUSSINESS IN RUSSIA»

  1. 1. Lex est norma recti Law is a rule of right
  2. 2. DOING BUSINESS IN RUSSIA ST. PETERSBURG BRIEF LEGAL GUIDE 2012 Edited by Vladimir Kilinkarov, PhD and Maxim Avrashkov Doing Business in Russia: Brief Legal Guide / edited by Vladimir Kilinkarov, Maxim Avrashkov. – St. Petersburg: Russian Collection, 2012. - 184 p. Written by: General information, Business restructuring (with Natalia Zelentsova) Regulation of business activity (with Vladimir Kilinkarov and Artur Osipov); Real Estate & Construction (with Ksenia Melnikova); Insolvency Joint ventures, Acquisition of a business, Protection of competition, Intellectual Property; Legal status of foreign nationals. Immigration Issues, Setting up a new business, Employment, Contract law issues (with Natalia Zelentsova); Regulation of business activity (with Sergey Bakeshin and Artur Osipov), Russia and the WTO (with Artur Osipov) Taxation, Customs regulation (with Artur Osipov) Real Estate & Construction (with Sergey Bakeshin) Regulation of business activity (with Sergey Bakeshin and Vladimir Kilinkarov); Russia and the WTO (with Vladimir Kilinkarov); Taxation, Customs regulation (with Elena Kilinkarova) General information, Business restructuring (with Maxim Avrashkov); Legal status of foreign nationals. Immigration Issues, Setting up a new business, Employment, Contract law issues (with Vladimir Kilinkarov); Judiciary System Maxim Avrashkov Sergey Bakeshin Vladimir Kilinkarov Elena Kilinkarova Ksenia Melnikova Artur Osipov Natalia Zelentsova ISBN 978-5-901440-82-7 © Group of authors, 2012 © Maxima Consulting & Law LLC, 2012 65.9(2)09 + 67.404(2 ) 334(470+571) + 347.1(470+571) D65 This is the 2nd edition of the Maxima Consulting & Law guide to the principal legal aspects of conducting business in Russia. The handbook offers a brief overview of key elements of the Russian legal regulation covering corporations, tax, customs, immigration, contracts, real estate & construction, public regulation, WTO, insolvency, intellectual property, protection of competition and dispute resolution. The book is recommended to foreign businessmen working or planning to develop their business in Russia, lawyers, and anybody who would like to know more about the Russian legal system and relevant requirements for doing business in Russia. All information presented in the handbook has been thoroughly revised and updated to re ect the last amendments to the Russian legislation (up to the 01 May, 2012) as well as the most actual draft amendments, acts and trendlines in certain areas of Russian law. This book is copyright. No reproduction or other usage of any part may take place without written permission of Maxima Consulting & Law LLC. Published with support of Maxima Consulting & Law LLC. ISBN 978-5-901440-82-7 f
  3. 3. Doing Business in Russia Brief Legal Guide Edited by Vladimir Kilinkarov and Maxim Avrashkov Maxima Consulting & Law LLC, Russia 2012
  4. 4. Dear Friends! This is the 2nd edition of the guide to the principal legal aspects of conducting business in Russia. It has been written by practicing lawyers of Maxima Consulting & Law LLC for foreign businessmen working or planning to develop their business in Russia, lawyers, and anybody who would like to know more about the Russian legal system and relevant requirements for doing business in Russia. The guide offers a brief overview of key elements of the Russian legal regulation covering corporations, tax, customs, immigration, contracts, real estate & construction, public regulation, WTO, insolvency, intellectual property, protection of competition and dispute resolution. We recommend this information to anybody who has business in Russia or plans to do so in future. All information presented in the handbook has been thoroughly revised and updated to reflect the last amendments to the Russian legislation (up to the 01 May, 2012) as well as the most actual draft amendments, acts and prospects in different areas of Russian law. Should you have any questions or wish to obtain additional information on any issue, please feel free to contact us. Our contact information is listed at the end of this brochure. We hope you will find this information interesting and useful. Our With kind regards, Maxim Avrashkov and Vladimir Kilinkarov Maxima Consulting & Law
  5. 5. Contents 1 General information 9 Legal status of foreign nationals 15 Setting up a new business 41 Joint ventures 51 Acquisition of a business 57 Business restructuring Insolvency Regulation of business activity 84 Protection of competition 91 Russia and the WTO 99 Contract law issues 110 Real estate & construction 125 Intellectual property Employment Taxation 151 Customs regulation Judiciary System 170 Our contacts
  6. 6. 1GENERAL INFORMATION | DOING BUSINESS IN RUSSIA General Information * by Maxim Avrashkov, Natalia Zelentsova Background information: etc.
  7. 7. GENERAL INFORMATION | DOING BUSINESS IN RUSSIA Fundamentals of the Constitutional System Constitution of the Russian Federation. RF Constitution
  8. 8. GENERAL INFORMATION | DOING BUSINESS IN RUSSIA
  9. 9. GENERAL INFORMATION | DOING BUSINESS IN RUSSIA State Structure Local government President of Russia
  10. 10. GENERAL INFORMATION | DOING BUSINESS IN RUSSIA Legislative authority Executive authority Judicial authority
  11. 11. GENERAL INFORMATION | DOING BUSINESS IN RUSSIA Federal Form of Government Foreign Policy
  12. 12. 7GENERAL INFORMATION | DOING BUSINESS IN RUSSIA Investment Policy
  13. 13. GENERAL INFORMATION | DOING BUSINESS IN RUSSIA
  14. 14. LEGAL STATUS OF FOREIGN NATIONALS | DOING BUSINESS IN RUSSIA Legal Status of Foreign Nationals. Immigration Issues Temporary Stay in Russia
  15. 15. LEGAL STATUS OF FOREIGN NATIONALS | DOING BUSINESS IN RUSSIA staying temporarily Immigration Registration
  16. 16. 11LEGAL STATUS OF FOREIGN NATIONALS | DOING BUSINESS IN RUSSIA immigration registration
  17. 17. LEGAL STATUS OF FOREIGN NATIONALS | DOING BUSINESS IN RUSSIA etc. Temporary and Permanent Residence in Russia A temporary residence permit etc. residence permit
  18. 18. LEGAL STATUS OF FOREIGN NATIONALS | DOING BUSINESS IN RUSSIA political asylum Employment employed
  19. 19. LEGAL STATUS OF FOREIGN NATIONALS | DOING BUSINESS IN RUSSIA
  20. 20. SETTING UP A NEW BUSINES | DOING BUSINESS IN RUSSIA Setting up a New Business Business Acquirement Joint Ventures Legal Forms individual entrepreneur, or to company etc.
  21. 21. SETTING UP A NEW BUSINES | DOING BUSINESS IN RUSSIA Individual Enterprises individual entrepreneur
  22. 22. 17SETTING UP A NEW BUSINES | DOING BUSINESS IN RUSSIA i.e.
  23. 23. SETTING UP A NEW BUSINES | DOING BUSINESS IN RUSSIA Legal Forms of Legal Entities
  24. 24. SETTING UP A NEW BUSINES | DOING BUSINESS IN RUSSIA Business partnerships Business entities Business Partnerships A partnership general
  25. 25. SETTING UP A NEW BUSINES | DOING BUSINESS IN RUSSIA limited partnership (special partnership)
  26. 26. SETTING UP A NEW BUSINES | DOING BUSINESS IN RUSSIA Business Entities limited liability company etc. etc.
  27. 27. SETTING UP A NEW BUSINES | DOING BUSINESS IN RUSSIA
  28. 28. SETTING UP A NEW BUSINES | DOING BUSINESS IN RUSSIA A an
  29. 29. SETTING UP A NEW BUSINES | DOING BUSINESS IN RUSSIA stock company
  30. 30. SETTING UP A NEW BUSINES | DOING BUSINESS IN RUSSIA LLC CJSC OJSC Economic Partnerships other items or Monies, items or interests or other
  31. 31. SETTING UP A NEW BUSINES | DOING BUSINESS IN RUSSIA on the assessment shares + have a shares in the alienation in has the alienate their shares her share in share
  32. 32. SETTING UP A NEW BUSINES | DOING BUSINESS IN RUSSIA interest may be the shares or not the other
  33. 33. SETTING UP A NEW BUSINES | DOING BUSINESS IN RUSSIA shall have one vote, etc.
  34. 34. SETTING UP A NEW BUSINES | DOING BUSINESS IN RUSSIA into the share on interests the event that no Agreements of Participants of an LLC and Shareholders of a JSC
  35. 35. SETTING UP A NEW BUSINES | DOING BUSINESS IN RUSSIA Economic Partnership
  36. 36. SETTING UP A NEW BUSINES | DOING BUSINESS IN RUSSIA
  37. 37. SETTING UP A NEW BUSINES | DOING BUSINESS IN RUSSIA Intellectual Property
  38. 38. SETTING UP A NEW BUSINES | DOING BUSINESS IN RUSSIA State Registration
  39. 39. SETTING UP A NEW BUSINES | DOING BUSINESS IN RUSSIA
  40. 40. SETTING UP A NEW BUSINES | DOING BUSINESS IN RUSSIA etc.
  41. 41. SETTING UP A NEW BUSINES | DOING BUSINESS IN RUSSIA
  42. 42. SETTING UP A NEW BUSINES | DOING BUSINESS IN RUSSIA
  43. 43. SETTING UP A NEW BUSINES | DOING BUSINESS IN RUSSIA
  44. 44. SETTING UP A NEW BUSINES | DOING BUSINESS IN RUSSIA
  45. 45. SETTING UP A NEW BUSINES | DOING BUSINESS IN RUSSIA
  46. 46. JOINT VENTURES | DOING BUSINESS IN RUSSIA Joint Ventures
  47. 47. JOINT VENTURES | DOING BUSINESS IN RUSSIA etc. joint activity agreement
  48. 48. JOINT VENTURES | DOING BUSINESS IN RUSSIA
  49. 49. JOINT VENTURES | DOING BUSINESS IN RUSSIA corporate cooperation model
  50. 50. JOINT VENTURES | DOING BUSINESS IN RUSSIA Starting-up a new business Business restructuring Acquisition of a business Investment Partnership Investment Partnership Law The Principal Advantages and Restrictions of an Investment Partnership
  51. 51. JOINT VENTURES | DOING BUSINESS IN RUSSIA Particular Features of an Investment Partnership What distinguishes an investment partnership from an ordinary partnership?
  52. 52. JOINT VENTURES | DOING BUSINESS IN RUSSIA
  53. 53. JOINT VENTURES | DOING BUSINESS IN RUSSIA
  54. 54. JOINT VENTURES | DOING BUSINESS IN RUSSIA
  55. 55. JOINT VENTURES | DOING BUSINESS IN RUSSIA
  56. 56. ACQUISITION OF A BUSINESS | DOING BUSINESS IN RUSSIA Acquisition of a Business Acquisition of Interest/Shares in a Russian Entity. Merger with a Russian Entity etc.
  57. 57. ACQUISITION OF A BUSINESS | DOING BUSINESS IN RUSSIA
  58. 58. ACQUISITION OF A BUSINESS | DOING BUSINESS IN RUSSIA Employment Aspects inter alia Acquisition of Certain Assets of a Company
  59. 59. ACQUISITION OF A BUSINESS | DOING BUSINESS IN RUSSIA
  60. 60. ACQUISITION OF A BUSINESS | DOING BUSINESS IN RUSSIA Selection of the Executive of an Acquired Company
  61. 61. ACQUISITION OF A BUSINESS | DOING BUSINESS IN RUSSIA Employment
  62. 62. BUSINESS RESTRUCTURING | DOING BUSINESS IN RUSSIA Business Restructuring * by Maxim Avrashkov, Natalia Zelentsova
  63. 63. BUSINESS RESTRUCTURING | DOING BUSINESS IN RUSSIA consolidations, mergers and transformations Business Restructuring and Protection of Competition
  64. 64. BUSINESS RESTRUCTURING | DOING BUSINESS IN RUSSIA Guarantees of the Rights of Creditors
  65. 65. BUSINESS RESTRUCTURING | DOING BUSINESS IN RUSSIA
  66. 66. INSOLVENCY | DOING BUSINESS IN RUSSIA Insolvency General Description of Legal Regulation Parties to Bankruptcy Proceedings
  67. 67. INSOLVENCY | DOING BUSINESS IN RUSSIA Bankruptcy Procedures
  68. 68. INSOLVENCY | DOING BUSINESS IN RUSSIA supervision i.e. external management
  69. 69. INSOLVENCY | DOING BUSINESS IN RUSSIA Receivership proceedings
  70. 70. INSOLVENCY | DOING BUSINESS IN RUSSIA into a settlement agreement Special Characteristics of the Bankruptcy of Certain Parties
  71. 71. REGULATION OF BUSINESS ACTIVITY | DOING BUSINESS IN RUSSIA Regulation of Business Activity Setting up a new business Customs regulation Taxation Licensing
  72. 72. REGULATION OF BUSINESS ACTIVITY | DOING BUSINESS IN RUSSIA
  73. 73. REGULATION OF BUSINESS ACTIVITY | DOING BUSINESS IN RUSSIA etc. Accreditation
  74. 74. REGULATION OF BUSINESS ACTIVITY | DOING BUSINESS IN RUSSIA
  75. 75. REGULATION OF BUSINESS ACTIVITY | DOING BUSINESS IN RUSSIA etc. etc. etc. Technical Regulation
  76. 76. 71REGULATION OF BUSINESS ACTIVITY | DOING BUSINESS IN RUSSIA etc.
  77. 77. REGULATION OF BUSINESS ACTIVITY | DOING BUSINESS IN RUSSIA etc. etc. of conformity is a mark of conformity
  78. 78. REGULATION OF BUSINESS ACTIVITY | DOING BUSINESS IN RUSSIA Foreign Trade Regulation foreign trade Customs and tariffs regulation Customs Regulation
  79. 79. REGULATION OF BUSINESS ACTIVITY | DOING BUSINESS IN RUSSIA without a license etc. national legal treatment i.e.
  80. 80. REGULATION OF BUSINESS ACTIVITY | DOING BUSINESS IN RUSSIA bans and restrictions on the foreign trade in goods, services and intellectual properties Temporary restrictions retorsion Currency Control
  81. 81. REGULATION OF BUSINESS ACTIVITY | DOING BUSINESS IN RUSSIA
  82. 82. 77REGULATION OF BUSINESS ACTIVITY | DOING BUSINESS IN RUSSIA etc. Instruction A passport of transaction passport sdelki passport of transaction is
  83. 83. REGULATION OF BUSINESS ACTIVITY | DOING BUSINESS IN RUSSIA Criminal and administrative liability
  84. 84. REGULATION OF BUSINESS ACTIVITY | DOING BUSINESS IN RUSSIA Opening of Bank Accounts in Banks Located Outside the Russian Federation by Residents of the Russian Federation
  85. 85. REGULATION OF BUSINESS ACTIVITY | DOING BUSINESS IN RUSSIA Export Control etc. i.e.
  86. 86. REGULATION OF BUSINESS ACTIVITY | DOING BUSINESS IN RUSSIA Trade Regulation etc.
  87. 87. REGULATION OF BUSINESS ACTIVITY | DOING BUSINESS IN RUSSIA Protection of Consumer Rights etc. Special Trade Regulations Relating to Certain Types of Commodities
  88. 88. REGULATION OF BUSINESS ACTIVITY | DOING BUSINESS IN RUSSIA
  89. 89. PROTECTION OF COMPETITION | DOING BUSINESS IN RUSSIA Protection of Competition Abuse of a Dominant Position
  90. 90. PROTECTION OF COMPETITION | DOING BUSINESS IN RUSSIA etc. Agreements or Concerted Actions on Limiting Competition
  91. 91. PROTECTION OF COMPETITION | DOING BUSINESS IN RUSSIA
  92. 92. PROTECTION OF COMPETITION | DOING BUSINESS IN RUSSIA Unfair Competition i.e.
  93. 93. PROTECTION OF COMPETITION | DOING BUSINESS IN RUSSIA Acts and Actions (Omissions) of Authorities Restricting Competition Government Control of Economic Concentration
  94. 94. PROTECTION OF COMPETITION | DOING BUSINESS IN RUSSIA
  95. 95. PROTECTION OF COMPETITION | DOING BUSINESS IN RUSSIA Consequences of a Breach of the Antimonopoly Law
  96. 96. RUSSIA AND THE WTO | DOING BUSINESS IN RUSSIA Russia's Accession to the WTO
  97. 97. RUSSIA AND THE WTO | DOING BUSINESS IN RUSSIA Effects of Russia's Accession to the WTO several ways of bringing national legislation into line with WTO legal regulations has decided to make national laws which would include the WTO regulations, sometimes verbatim
  98. 98. RUSSIA AND THE WTO | DOING BUSINESS IN RUSSIA the emergence of a sui generis principles and rules etc.
  99. 99. RUSSIA AND THE WTO | DOING BUSINESS IN RUSSIA
  100. 100. RUSSIA AND THE WTO | DOING BUSINESS IN RUSSIA law enforcement
  101. 101. RUSSIA AND THE WTO | DOING BUSINESS IN RUSSIA Effects of Russia's WTO entry for the Consumer imported drugs chemical market processing, building, scientific and metering equipment computers, their means of production and hardware components consumer electronics vehicles new automobiles used cars milk, cream powder and concentrated cream and butter animal foodstuffs
  102. 102. RUSSIA AND THE WTO | DOING BUSINESS IN RUSSIA deficient raw materials for the food industry beef, pork and poultry
  103. 103. RUSSIA AND THE WTO | DOING BUSINESS IN RUSSIA
  104. 104. CONTRACT LAW ISSUES | DOING BUSINESS IN RUSSIA Contract Law Issues A contract liberty of contract, i.e. Formation of a contract a person or a legal entity must be legally capable
  105. 105. CONTRACT LAW ISSUES | DOING BUSINESS IN RUSSIA general or special legal capacity must agree on all substantial terms of the contract
  106. 106. CONTRACT LAW ISSUES | DOING BUSINESS IN RUSSIA i.e. unfair practice in the course of negotiations
  107. 107. CONTRACT LAW ISSUES | DOING BUSINESS IN RUSSIA representation on the circumstances Form of Contracts.
  108. 108. CONTRACT LAW ISSUES | DOING BUSINESS IN RUSSIA Real Estate and Construction invalid
  109. 109. CONTRACT LAW ISSUES | DOING BUSINESS IN RUSSIA
  110. 110. CONTRACT LAW ISSUES | DOING BUSINESS IN RUSSIA Performance of a contract
  111. 111. CONTRACT LAW ISSUES | DOING BUSINESS IN RUSSIA Contract remedies compensation for damages i.e.
  112. 112. CONTRACT LAW ISSUES | DOING BUSINESS IN RUSSIA Penalties performance of the obligation Special liability
  113. 113. CONTRACT LAW ISSUES | DOING BUSINESS IN RUSSIA performance in kind
  114. 114. CONTRACT LAW ISSUES | DOING BUSINESS IN RUSSIA limited liability Amendment and Cancellation of Contracts
  115. 115. REAL ESTATE & CONSTRUCTION | DOING BUSINESS IN RUSSIA Real Estate & Construction Draft Amendments to the RF Civil Code
  116. 116. 111REAL ESTATE & CONSTRUCTION | DOING BUSINESS IN RUSSIA etc. Real Estate Rights Right of ownership
  117. 117. REAL ESTATE & CONSTRUCTION | DOING BUSINESS IN RUSSIA means the Lifetime inheritable possession
  118. 118. REAL ESTATE & CONSTRUCTION | DOING BUSINESS IN RUSSIA Easement Real estate leasing Free property use A mortgage
  119. 119. REAL ESTATE & CONSTRUCTION | DOING BUSINESS IN RUSSIA Amendments to be Introduced to the System of Rights in Rem competence of ownership right of ownership and restricted rights in rem Emphyteusis Development right
  120. 120. REAL ESTATE & CONSTRUCTION | DOING BUSINESS IN RUSSIA Usufruct right to acquire another person's object Right to proprietary consideration elimination of economic management right
  121. 121. REAL ESTATE & CONSTRUCTION | DOING BUSINESS IN RUSSIA Acquisition of Real Estate Title State Registration of Real Estate Rights and Transactions Therewith etc.
  122. 122. 117REAL ESTATE & CONSTRUCTION | DOING BUSINESS IN RUSSIA etc. Characteristics of the Purchase of Real Estate by Foreign Nationals
  123. 123. REAL ESTATE & CONSTRUCTION | DOING BUSINESS IN RUSSIA Construction in Russia
  124. 124. REAL ESTATE & CONSTRUCTION | DOING BUSINESS IN RUSSIA Sale and Purchase of Real Estate
  125. 125. REAL ESTATE & CONSTRUCTION | DOING BUSINESS IN RUSSIA
  126. 126. REAL ESTATE & CONSTRUCTION | DOING BUSINESS IN RUSSIA
  127. 127. REAL ESTATE & CONSTRUCTION | DOING BUSINESS IN RUSSIA Lease of Real Estate Real Estate Pledges (Mortgages)
  128. 128. REAL ESTATE & CONSTRUCTION | DOING BUSINESS IN RUSSIA Protection of Objects of Cultural Heritage
  129. 129. REAL ESTATE & CONSTRUCTION | DOING BUSINESS IN RUSSIA
  130. 130. INTELLECTUAL PROPERTY | DOING BUSINESS IN RUSSIA Intellectual Property
  131. 131. INTELLECTUAL PROPERTY | DOING BUSINESS IN RUSSIA State Registration of Intellectual Property
  132. 132. INTELLECTUAL PROPERTY | DOING BUSINESS IN RUSSIA Intellectual Property Transactions Exclusive Right Alienation Agreement
  133. 133. INTELLECTUAL PROPERTY | DOING BUSINESS IN RUSSIA Licensing Agreement
  134. 134. INTELLECTUAL PROPERTY | DOING BUSINESS IN RUSSIA
  135. 135. INTELLECTUAL PROPERTY | DOING BUSINESS IN RUSSIA Patent Attorneys
  136. 136. INTELLECTUAL PROPERTY | DOING BUSINESS IN RUSSIA Law on Arbitration Courts Court for Intellectual Property Rights shall be jurisdiction challenging of normative acts issued by the federal executive authorities
  137. 137. INTELLECTUAL PROPERTY | DOING BUSINESS IN RUSSIA
  138. 138. EMPLOYMENT | DOING BUSINESS IN RUSSIA Employment employee employer Theregulationoflaborrelations
  139. 139. EMPLOYMENT | DOING BUSINESS IN RUSSIA personnel records sheets etc. Labor relations employment agreement Social Partnerships in the Labor Sphere
  140. 140. EMPLOYMENT | DOING BUSINESS IN RUSSIA Employment Agreement Working Time and Time Off working time
  141. 141. EMPLOYMENT | DOING BUSINESS IN RUSSIA right to time off Salary Labor Discipline i.e.
  142. 142. EMPLOYMENT | DOING BUSINESS IN RUSSIA Damage Liability damage liability Protection of Labor Rights and Liberties
  143. 143. EMPLOYMENT | DOING BUSINESS IN RUSSIA Liability for a Breach of Labor Law
  144. 144. TAXATION | DOING BUSINESS IN RUSSIA Taxation The Tax System and the Procedure for Discharging Tax Obligations B. Regional Taxes: C. Local Taxes:
  145. 145. TAXATION | DOING BUSINESS IN RUSSIA the environment, etc.
  146. 146. TAXATION | DOING BUSINESS IN RUSSIA
  147. 147. TAXATION | DOING BUSINESS IN RUSSIA Transfer Pricing
  148. 148. TAXATION | DOING BUSINESS IN RUSSIA
  149. 149. TAXATION | DOING BUSINESS IN RUSSIA
  150. 150. TAXATION | DOING BUSINESS IN RUSSIA i.e. etc.
  151. 151. TAXATION | DOING BUSINESS IN RUSSIA Value Added Tax (VAT)
  152. 152. TAXATION | DOING BUSINESS IN RUSSIA
  153. 153. TAXATION | DOING BUSINESS IN RUSSIA Excises Corporate Property Tax
  154. 154. TAXATION | DOING BUSINESS IN RUSSIA Transport Tax Land Tax is
  155. 155. TAXATION | DOING BUSINESS IN RUSSIA
  156. 156. CUSTOMS REGULATION | DOING BUSINESS IN RUSSIA Customs Regulation The Customs Union of the Republic of Belarus, the Republic Regulations in the Russian Federation CUCC
  157. 157. CUSTOMS REGULATION | DOING BUSINESS IN RUSSIA Customs Clearance Declaration of Commodities
  158. 158. CUSTOMS REGULATION | DOING BUSINESS IN RUSSIA Customs Payments
  159. 159. CUSTOMS REGULATION | DOING BUSINESS IN RUSSIA
  160. 160. CUSTOMS REGULATION | DOING BUSINESS IN RUSSIA www.tsouz.ru Consequences of Russia's accession to the WTO Russia and the WTO section.
  161. 161. JUDICIARY SYSTEM | DOING BUSINESS IN RUSSIA Judiciary System * by Natalia Zelentsova three independent judiciary system branches
  162. 162. JUDICIARY SYSTEM | DOING BUSINESS IN RUSSIA are binding throughout Jurisdiction
  163. 163. JUDICIARY SYSTEM | DOING BUSINESS IN RUSSIA
  164. 164. JUDICIARY SYSTEM | DOING BUSINESS IN RUSSIA System of Courts of General Jurisdiction
  165. 165. JUDICIARY SYSTEM | DOING BUSINESS IN RUSSIA System of Arbitration Courts
  166. 166. JUDICIARY SYSTEM | DOING BUSINESS IN RUSSIA etc. Constitutional Proceedings
  167. 167. JUDICIARY SYSTEM | DOING BUSINESS IN RUSSIA i.e. Civil and Arbitration Proceedings RF APC
  168. 168. JUDICIARY SYSTEM | DOING BUSINESS IN RUSSIA i.e.
  169. 169. JUDICIARY SYSTEM | DOING BUSINESS IN RUSSIA Proceedings on Cases Involving Foreign Nationals (Entities) etc. Enforcement of Court Decisions
  170. 170. JUDICIARY SYSTEM | DOING BUSINESS IN RUSSIA Administrative Proceedings RF AOC Criminal proceedings
  171. 171. JUDICIARY SYSTEM | DOING BUSINESS IN RUSSIA etc. Arbitration Courts
  172. 172. JUDICIARY SYSTEM | DOING BUSINESS IN RUSSIA International Commercial Arbitration Court
  173. 173. JUDICIARY SYSTEM | DOING BUSINESS IN RUSSIA Mediation Procedure
  174. 174. JUDICIARY SYSTEM | DOING BUSINESS IN RUSSIA
  175. 175. OUR CONTACTS | DOING BUSINESS IN RUSSIA Our Contacts Maxima Consulting & Law LLC. Moscow
  176. 176. 171NOTES | DOING BUSINESS IN RUSSIA
  177. 177. NOTES | DOING BUSINESS IN RUSSIA
  178. 178. NOTES | DOING BUSINESS IN RUSSIA
  179. 179. NOTES | DOING BUSINESS IN RUSSIA
  180. 180. NOTES | DOING BUSINESS IN RUSSIA
  181. 181. DOING BUSINESS IN RUSSIA Maxim Avrashkov

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