Lawyers assessed the features and benefits of Amnesty 3.0, as well as the first results of the economic substance policy.
Managing Partner Sergey Gerasimov and Partner Maksim Klyuchnikov commented in a thematic supplement to Kommersant dated September 18 on the specifics of applying the third stage of the capital amnesty. In addition to the Amnesty, the article also examined changes related to the introduction of the mandatory economic substance requirement in offshore jurisdictions, and the experts outlined steps that would enable Russian structures to adapt to the new requirements.