Home / Russia / TMT – Technology, Media & Telecommunications

TMT – Technology, Media & Telecommunications

Fuelled by increased consumer demand for cutting edge products and low-cost services, your business is faced with the constant battle to offer ‘more for less’. Innovation is key, but you need to overcome significant regulatory and commercial hurdles. For the past two decades, our team of over 100 specialist partners in 35 countries has been exposed to every risk and challenge you face in the TMT sector such as IP infringements or anti-trust issues. This means we understand the industries in which you transact including telecommunications, technology, sourcing, sports and media as well as data protection and are able to develop innovative solutions for you.

Technological convergence coupled with the rapid spread of new technologies has opened up a wealth of opportunities in your industry and you must move swiftly to capitalise on them. To stay ahead of the competition, you need to spot and pre-empt legal difficulties before they arise. From M&A to investment and financing, from tax to licensing and product liability, from intellectual property to employment and environmental issues, from network sharing to outsourcing, our multi-disciplinary teams can help guide you towards the most commercially successful outcome.

CMS Ex­pert Guide to 5G
A glob­al over­view


The former Mo­scow of­fice of CMS to con­tin­ue work­ing as an in­de­pend­ent law...
On 15 June 2022, the former Mo­scow of­fice of the in­ter­na­tion­al law firm CMS an­nounces the start of work as an in­de­pend­ent law firm un­der the new brand name SEAM­LESS Leg­al.Over 80 col­leagues of the Mo­scow of­fice con­tin­ue work­ing as one team, led by Man­aging Part­ner Jean-Fran­cois Mar­quaire and Seni­or Part­ner Le­onid Zubar­ev.We keep ad­vising our cli­ents across all 23 prac­tices and sec­tors: We lean on 30 years of ex­pert­ise and an im­pec­cable repu­ta­tion as part of an in­ter­na­tion­al law firm. We have al­ways abided by strict pro­fes­sion­al stand­ards and will con­tin­ue provid­ing ser­vices of the highest qual­ity. Jean-Fran­cois Mar­quaire, Man­aging Part­ner: “We are proud of hav­ing been able to cre­ate and pre­serve a united team with a friendly cor­por­ate cul­ture and re­spons­ible at­ti­tude to our busi­ness.”Le­onid Zubar­ev, Seni­or Part­ner: “Our new brand SEAM­LESS Leg­al most ac­cur­ately re­flects the ap­proach to work that has de­veloped over the years in our firm – in­teg­rity and co­her­ence, im­pec­cab­il­ity, con­tinu­ity and un­in­ter­rup­ted sup­port to our cli­ents at any time."
Rus­si­an Fed­er­al Tax Ser­vice sets morator­i­um on tax audits of IT com­pan­ies
On 24 March 2022, the Rus­si­an Fed­er­al Tax Ser­vice is­sued Let­ter No. CD-4-2/[email protected]*, which (the “Let­ter”) es­tab­lishes a vir­tu­al morator­i­um for on-site tax audits, in­clud­ing re­peat audits, of ac­cred­ited IT com­pan­ies un­til 3 March 2025 in­clus­ively.The only ex­cep­tion is where an audit is sched­uled with the con­sent of the head or deputy head of a high­er tax au­thor­ity or the Rus­si­an Fed­er­al Tax Ser­vice. The lower tax au­thor­ity must sub­mit a reasoned re­quest in or­der to sched­ule an on-site audit.At the same time, any on-site audits launched be­fore the Let­ter was is­sued are sub­ject to com­ple­tion in the pre­scribed man­ner. No ex­ten­sion or sus­pen­sion of these audits ac­cord­ing to Art­icle 89 of the Rus­si­an Tax Code should oc­cur.   Fur­ther­more, the audit sus­pen­sion is tem­por­ary in or­der to re­duce the ad­min­is­trat­ive bur­den on IT com­pan­ies in the peri­od between 2022 and 2024, and does not mean that this peri­od will not be audited in prin­ciple. In prac­tice, by schedul­ing an audit in March 2025 after the morator­i­um ex­pires, the tax au­thor­it­ies will have the right to audit the 2022-2024 peri­od as well.The Let­ter con­tains no ad­di­tion­al cri­ter­ia for the morator­i­um, apart from re­quir­ing an IT com­pany to have a state ac­cred­it­a­tion cer­ti­fic­ate. In oth­er words, the morator­i­um will also form­ally ap­ply to ac­cred­ited IT com­pan­ies that are not eli­gible for cor­por­ate profits tax or in­sur­ance con­tri­bu­tion in­cent­ives un­der Rus­si­an law.The chosen leg­al form of the doc­u­ment in­tro­du­cing the morator­i­um is also note­worthy: the Let­ter is of an in­tern­al nature and ad­dressed to lower tax au­thor­it­ies. To date, we are not aware of any fur­ther le­gis­lat­ive ini­ti­at­ives in this area.The Let­ter im­ple­ments one more tax sup­port meas­ure for the IT in­dustry an­nounced in Rus­si­an Pres­id­ent De­cree No. 83 dated 2 March 2022, on which we pre­vi­ously re­por­ted. Also, in pur­su­ance of that De­cree, Law No. 67-FZ dated 26 March 2022 has set the cor­por­ate profits tax rate at 0% for the peri­od between 2022 and 2024. The Min­istry of Fin­ance and the Min­istry of Di­git­al De­vel­op­ment are cur­rently ne­go­ti­at­ing the de­tails of an­oth­er meas­ure an­nounced in the De­cree: ex­tend­ing the list of IT activ­it­ies sub­ject to pref­er­en­tial treat­ment where fur­ther de­vel­op­ments can also be ex­pec­ted.Our ex­perts con­tin­ue to closely mon­it­or this is­sue and will keep you in­formed of any fur­ther changes.* In Rus­si­an
Rus­si­an Fed­er­al Tax Ser­vice com­ments on ap­plic­ab­il­ity of IT in­cent­ives...
The Rus­si­an Fed­er­al Tax Ser­vice com­men­ted on the pos­sib­il­ity for com­pan­ies spe­cific­ally cre­ated as a res­ult of a busi­ness split to ap­ply IT in­cent­ives in its let­ter* No. SD-4-2/[email protected] dated 17 March 2022. Ac­cord­ing to this let­ter, IT in­cent­ives in the Rus­si­an tax le­gis­la­tion we pre­vi­ously re­por­ted on should be ap­plic­able both to ex­ist­ing com­pan­ies and those cre­ated after the in­tro­duc­tion of IT in­cent­ives in Rus­sia.In ad­di­tion, Rus­si­an tax au­thor­it­ies should not re­gard a busi­ness re­or­gan­isa­tion res­ult­ing in the es­tab­lish­ment of a new IT com­pany (sub­ject to the ap­plic­a­tion of IT in­cent­ives) as a bad-faith split of a busi­ness per­formed to ob­tain an un­jus­ti­fied tax be­ne­fit in Rus­sia with­in the mean­ing of Art­icle 54.1 of the Rus­si­an Tax Code. Pro­vi­sions of let­ter* No. BV-4-7/[email protected] is­sued by the Fed­er­al Tax Ser­vice on 10 March 2021 on the as­sess­ment of the key aim of busi­ness re­or­gan­isa­tions are thus not ap­plic­able to such newly cre­ated IT com­pan­ies.IT in­cent­ives should be ap­plic­able ir­re­spect­ive of whom the eli­gible IT activ­ity be­ne­fits (e.g. re­lated or un­re­lated com­pan­ies, oth­er per­sons be­long­ing to the group of com­pan­ies, etc.).Provided that a newly cre­ated IT com­pany does not overtly mis­in­ter­pret its busi­ness op­er­a­tions, Rus­si­an tax au­thor­it­ies should not doubt the eco­nom­ic jus­ti­fic­a­tion of the tax be­ne­fit re­ceived by such an IT com­pany, since the in­tro­duc­tion of IT in­cent­ives for eli­gible IT com­pan­ies was ini­tially in­ten­ded to sup­port IT busi­nesses by re­du­cing the ap­plic­able tax bur­den.In­ter­est­ingly, this po­s­i­tion of the Fed­er­al Tax Ser­vice con­tra­dicts its pre­vi­ous ex­plan­a­tions on the mat­ter (e.g. let­ters No. SD-19-3/[email protected] dated 9 April 2021 or No. SD-4-3/[email protected] dated 20 Feb­ru­ary 2021), where the tax au­thor­it­ies in­sisted that each case of re­or­gan­isa­tion of a busi­ness activ­ity res­ult­ing in the es­tab­lish­ment of a new IT com­pany should be re­viewed to en­sure that such a split of a busi­ness was not per­formed ar­ti­fi­cially with the sole aim of be­ne­fit­ting from the IT in­cent­ives’ ap­plic­a­tion.This switch in the per­cep­tion of the tax au­thor­it­ies is aimed at in­creas­ing the busi­nesses that may en­joy the ap­plic­a­tion of IT tax in­cent­ives and should thus en­cour­age tax­pay­ers to in­vest in the de­vel­op­ment of the IT lines of their activ­it­ies in Rus­sia. This new ap­proach, to­geth­er with the pre­vi­ously an­nounced new pack­age of tax sup­port meas­ures for IT com­pan­ies in Rus­sia, is gen­er­ally in­ten­ded to sup­port IT busi­nesses in the cur­rent tur­bu­lent eco­nom­ic en­vir­on­ment and to re­tain the IT work­force in Rus­sia.* In Rus­si­an
The Mo­scow of­fice of CMS to con­tin­ue as an in­de­pend­ent law firm
Dear FriendsWe have been through a lot dur­ing 30 years in Rus­sia. Now a dif­fi­cult de­cision has been taken by CMS to leave the Rus­si­an mar­ket. We are grate­ful to our in­ter­na­tion­al col­leagues for their...
Leg­al de­vel­op­ments that may af­fect your busi­ness in 2022
CMS Rus­sia ex­perts have pre­pared their an­nu­al se­lec­tion of the most sig­ni­fic­ant leg­al de­vel­op­ments that may af­fect your busi­ness in Rus­sia in 2022.
Per­son­al data reg­u­la­tions in Ukraine, Rus­sia and Be­larus
On 8 Decem­ber, CMS and So­rain­en will host an on­line dis­cus­sion de­voted to the per­son­al data reg­u­la­tions in Ukraine, Rus­sia and Be­larus. The speak­ers Olga Belyakova, CMS Ukraine, Ir­ina Shur­mina, CMS Rus­sia, and...
Data Pro­tec­tion in Rus­sia: new re­quire­ments and trends
We in­vite you to our of­fice on 19 Novem­ber to join a busi­ness break­fast on Data Pro­tec­tion, or­gan­ised by the Ja­pan­ese Desk at CMS Rus­sia. Tak­ing in­to ac­count the data pro­tec­tion reg­u­la­tions be­come tight­er...
Do­ing busi­ness in Rus­sia
This is the new edi­tion of the CMS Do­ing busi­ness in Rus­sia guide. 
Ir­ina Shur­mina ap­poin­ted as a head of IT/IP law track with the new Di­git­al...
Ir­ina Shur­mina, seni­or as­so­ci­ate of the IP and TMT prac­tices and head of the In­nov­a­tion Group at the in­ter­na­tion­al law firm CMS Rus­sia, has been ap­poin­ted as aca­dem­ic head of the IT & IP Law Track of the new Di­git­al Law Mas­ter’s pro­gramme at the Fac­ulty of Law at the High­er School of Eco­nom­ics. Ir­ina will also lead the Ad­vert­ising Law dis­cip­line and sem­inars on in­tro­duc­tion to high tech­no­lo­gies for law­yers.The mas­ter pro­gramme fo­cuses on in­form­a­tion tech­no­logy and in­tel­lec­tu­al prop­erty law, as well as le­gis­la­tion af­fect­ing di­git­al plat­forms. Fur­ther­more, the course provides fu­ture law­yers with the in-depth com­pet­en­cies ne­ces­sary for work­ing in the di­git­al eco­nomy.The best stu­dents of the pro­gram can be in­vited for an in­tern­ship at the firm. 
CMS In­fra­struc­ture In­dex: Ac­cel­er­at­ing trans­form­a­tion
The in­fra­struc­ture mar­ket has re­mained re­si­li­ent in the face of COV­ID-19. The CMS In­fra­struc­ture In­dex has ranked 50 coun­tries by their at­tract­ive­ness for in­fra­struc­ture in­vest­ment and it paints a very pos­it­ive pic­ture. Singa­pore tops the lead­er board, bolstered by the un­veil­ing of its Green Plan 2030 which aims to ad­vance sus­tain­able de­vel­op­ment and re­duce the coun­try’s car­bon foot­print. There are big spend­ing plans in every re­gion as gov­ern­ments seek to close in­fra­struc­ture gaps, re­cov­er from the pan­dem­ic and stim­u­late their eco­nom­ies.   Please click through the re­port or down­load the pdf ver­sion at the bot­tom of this page.
CMS Rus­sia earns a re­cord num­ber of re­cog­ni­tions by Best Law­yers 2022
Strong re­cog­ni­tion by the rank­ing 32 CMS Rus­sia ex­perts have been se­lec­ted for in­clu­sion in­to the 2022 edi­tion of the Best Law­yers rank­ing. In total, we have earned 74 re­cog­ni­tions by the rank­ing :Ant­on...
In­tel­lec­tu­al Prop­erty Rights: Re­cent trends, court prac­tices, prob­lems...
The As­so­ci­ation of European Busi­nesses In­tel­lec­tu­al Prop­erty Com­mit­tee is host­ing its an­nu­al open event “In­tel­lec­tu­al Prop­erty Rights: Re­cent trends, court prac­tices, prob­lems and solu­tions”.The...