The fourth issue of the periodical review on taxation of foreign businesses in Russia addresses new challenges faced by companies in 2024. The first article examines tax problems of companies with foreign participation, noting stricter control over interactions with foreign partners, which requires the adaptation of cross-border operations. It also analyzes the inclusion of dividends in the customs value of goods and changes in judicial practice on this topic. In the context of globalization, interstate transportation plays a key role. One of the materials is devoted to the practice of applying VAT on the Russian section of the route, focusing on the problems faced by forwarders and carriers. In addition, taxation of revenue from international transportation is discussed, with possible changes due to the new approach in the case of JSC Novokuznetsk Flour Mill, which may affect the terms of international transportation contracts. The review is prepared together with tax Compliance. We hope it will be useful to you and your business. Read more about main taxation issues in the document.