Tax risks of license agreements between interdependent parties // Licensing Russia
16 June 2026Licensing Russia published an article by Valery Narezhny, Ph.D., Partner (Gorodissky & Partners, Moscow) "Tax risks of license agreements between interdependent parties".
The article is devoted to the analysis of tax risks arising from the conclusion of license agreements between interdependent parties, in which the author examines key issues of such transactions, including pricing, requalification of royalties as hidden dividends and the necessity of documenting the use of intellectual property to minimize claims from tax authorities.
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