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The Russian Judiciary (Chapter 3)

The Russian Judiciary (Chapter 3)

This is the third chapter from the ‘Awara Russian Tax Guide’ book written by Jon Hellevig, Anton Kabakov and Artem Usov and updated in 2015. The Russian judicial system is currently undergoing serious reform. The main reform is that the previously acting specialized court for commercial disputes (the Supreme Commercial ... Read More »

Employment relationship with agency despite a license for the supply of temporary workers of the contractor

Employment relationship with agency despite a license for the supply of temporary workers of the contractor

(Higher Labor Court Baden-Württemberg, decision dated December 3, 2014 – 4 Sa 41/14) The defendant agency GmbH has used the plaintiff continuously in the same department at the same jobsite since 2011. The plaintiff was not employed by the defendant, but by three successive third-party contractors. The use of the ... Read More »

Remember to properly document the holding of an annual general meeting of shareholders (owners) of your Russian firm

Remember to properly document the holding of an annual general meeting of shareholders (owners) of your Russian firm

This time of the year all Russian companies should hold annual shareholders meetings. Even when a formal meeting is not held it is important to make proper records and documentation of all shareholders’ decisions. Unfortunately, corporations frequently fail to pay enough attention to these issues which leads to unnecessary risks ... Read More »

Collective bargaining and public procurement laws in North Rhine-Westphalia

Collective bargaining and public procurement laws in North Rhine-Westphalia

New Requirements for the Public Procurement of Services in regards to Minimum Wage under Public Procurement Law (European Court of Justice, decision dated September 18, 2014, Az. C-549/13). Since being introduced in 2012 the “Law on Securing Collective Bargaining and Social Standards as well as Fair Competition in Public Procurement” ... Read More »

As of 2015 all Russian companies are to report on and prepare documentation on all cross-border related-party transactions

As of 2015 all Russian companies are to report on and prepare documentation on all cross-border related-party transactions

Since 2014, all cross-border related-party transactions are subject to transfer pricing regulations, notwithstanding their value. Before 2014, transfer pricing rules applied only to major cross-border related-party transactions, that is, transactions deriving income in the amount of RUB 100 million and RUB 80 million in 2012 and 2013, respectively. This means ... Read More »

No co-determination for dummy cameras

No co-determination for dummy cameras

(Higher Labor Court of Mecklenburg-West Pomerania, decision dated November 12, 2014 – 3 TaBV 5/14) If an employer plans to monitor the behavior or performance of employees by introducing or using technical systems that are designed or at least suitable for such purposes, the Works Council is entitled to an ... Read More »

New voting guidelines

New voting guidelines

In the UK, each of the National Association of Pension Funds (NAPF) and Institutional Shareholder Services (ISS) has recently published its guidelines for proxy voting for the 2015 season. Previously, NAPF and ISS followed a common approach, which has now ceased. The additional analysis and perspective on proxy voting issues ... Read More »

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