On 10 April 2026, Kommersant Publishing House released the results of its annual study of the Russian legal market. Nekrasov, Roudomanov & Partners has been ranked in Band 3 of the national ranking "Best Legal Practices" in the category "Tax Law: Tax Advisory".

Nikolai Roudomanov, Partner and Head of the Tax and Private Wealth Practice, has been ranked in Band 3 of the individual national lawyer ranking in the category "Tax Law: Tax Advisory".

In compiling the rankings, Kommersant Publishing House assessed the scale, significance, complexity, distinctiveness and outcomes of the firm’s matters over the reviewed period.

Russian nationals who have relocated to the United Arab Emirates while remaining employed by Russian companies will be required to pay personal income tax in Russia. Beginning in 2026, the Russia-UAE double tax treaty enters into force. Under its provisions, remote employment by or engagement with a Russian employer or principal will be treated as work performed in the state in which that employer or principal is resident.

Nikolai Roudomanov, advocate and partner at Nekrasov, Roudomanov & partners, notes that remote employment and contract work will effectively be deemed to constitute the performance of a labour function within the Russian Federation, irrespective of the employee’s physical location at the time of performance.

"If a Russian company engages an employee based in Dubai, that individual’s income will be treated as sourced in Russia and will be subject to Russian personal income tax. It is not necessary for the individual to be physically present in the UAE at the time of performing their duties — it is sufficient that the employee holds UAE tax resident status. The agreement with the UAE is the first instance in which remote employment has been expressly addressed in an international tax treaty. For Russian nationals, the practical implication is clear: working from Dubai for a Russian company is permissible, but the tax obligation to the Russian Federation remains."

Read more: https://www.bfm.ru/news/581 965

Criminal cases are being initiated against companies despite their having received approved tax debt restructuring. The grant of instalment arrangements is governed by Article 64 of the Tax Code of the Russian Federation, which permits such arrangements for a period of up to three years upon approval of the relevant application by the tax authority. A mandatory condition for a positive determination is the provision of security in the form of a pledge of assets, a surety, or a bank guarantee.

Nikolai Roudomanov, advocate and partner at Nekrasov, Roudomanov & partners, explains that formally, a tax instalment arrangement should reduce the risk of criminal prosecution — a position confirmed by the October 2023 FTS letter. However, "a failure to comply with the agreed instalment payment schedule may constitute a ground for finding abuse; that said, all the circumstances of each case, which are of considerable importance, must be examined before any conclusions are drawn. As regards the freezing of accounts: this creates a situation in which the company is formally unable to discharge its tax obligations. In such circumstances, the business must engage proactively with the inspecting authority and, where possible, challenge the inspectorate’s actions through available legal remedies."

Read more: https://www.bfm.ru/news/582 321