Новое регулирование специальных административных районов

Abstract

The article investigates the goals of creating and functioning of zones of preferential taxation — special administrative regions (SAR), which are located on the territory of the Oktyabrsky island (Kaliningrad region) and Russian island (Primorsky Territory). Initially, the SAR was conceived as an alternative to European low-tax jurisdictions to encourage businesses with Russian roots to move to the Russian Federation. Due to the change in the foreign policy situation, the mode of functioning of the SAR has undergone significant changes and has become, first of all, a tool that allows to protect Russian business and assets from sanctions, as well as to receive significant tax benefits in exchange for investing in the development of your own business and the SAR region. The article analyses the chronology of legislative changes in terms of the functioning of the SAR and the number of benefits provided, considers the pros and cons of the current regime, and the question of who might be interested in moving to the SAR.