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Decree of the President of the Russian Federation on temporary management of foreign assets
On 25 April 2023, the President of the Russian Federation signed Decree No 302 “On Temporary Management of Certain Property,” which introduces a mechanism for the temporary management of assets held by persons of unfriendly states in the event that restrictive measures are imposed against Russian persons abroad.
Double taxation treaties with unfriendly jurisdictions
On 15 March 2023 the Russian Ministry of Finance and the Ministry of Foreign Affairs published a proposal to suspend double taxation treaties with all countries that have imposed unilateral economic restrictive measures against Russia.
OFAC updated its FAQ on “exit tax”
On 30 March 2023, the US Treasury Department’s Office of Foreign Assets Control issued an update to its FAQ No 1118 in relation to the payment of the so-called “exit tax” (according to the OFAC wording).
Overview of court practice on unauthorised construction in Russia
On 16 November 2022, the Supreme Court of the Russian Federation issued an overview of court practice on unauthorised construction.