Russian Federation
employee
Russian Federation
This article analyzes the legal framework for recognizing expenses when determining the tax base for corporate income tax under concession agreements, with the aim of preventing tax violations by the concessionaire and improving the financial security of the business. The authors note the following significant factors hindering the development of concession agreements: the significant cost of borrowing; the need to adhere to the limit of liabilities under existing agreements with the relevant regional budgets under existing state support programs or preferential financing; the unsettled distribution of financial risks and liabilities between the parties to the agreements; and the updating of tax legislation and changes in the tax burden from 2026, which are not provided for in long-term concession agreements. The authors note that, given the uncertainty of practical solutions, it is advisable to include a special clause in concession agreements in the form of standardized "special circumstances," as well as the inclusion of concessionaires in the list of business entities in accordance with Chapter 14.7. "Tax Monitoring" of the Russian Tax Code, which will allow for the lawful and prompt determination of the tax base and support of business financial security.
public-private partnership, concession agreements, taxation, budget system, financial security
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