... of the agreement, the lessee can return the asset to the lessor, extend the contract, or purchase the asset for the agreed residual value. Leasing in Russia: Features and Regulation In Russia, leasing is a popular financing tool, particularly among small and medium-sized businesses. Leasing companies offer various terms and types of leasing, and government subsidy programs help reduce leasing costs, especially for enterprises in priority sectors such as agriculture, manufacturing, and transportation. From a legal standpoint,...

..., clothes on OZON, and possibly even cars on Wilberries. Habits from B2C are spilling over into B2B. The explosive growth of business services is just a matter of time. In our case, while there’s initial skepticism toward online platforms, we focus ... ... investments? All funds will go toward product development, marketing, and sales. Our ultimate goal is to capture a 22% share of the small wholesale oil products market by 2027, representing a turnover of 736 billion rubles. Every effort is directed toward achieving ...

... Due to the seasonal nature of agricultural activities, income and expenditure fluctuations can complicate tax payment planning. 5. How to Choose the Right Tax Regime To select the optimal taxation regime, entrepreneurs should consider several factors: Business size. Small companies with modest revenues may benefit from STS or PTS, while large companies should consider GTS. Nature of activities. If a company is engaged in export or serves large corporate clients, GTS with VAT refunds may be a beneficial option. Level ...

... they support, what risks and benefits exist for them, and also introduce the most famous business angels in Russia, their successful investments and ways to exit projects. A business angel is a private investor who invests their funds in startups or small businesses, providing financial assistance at the early stages of the project's development. Unlike venture funds, business angels invest their personal money and often provide not only financial support, but also share their experience, connections and ...

... market. The Market Multiples method uses multipliers such as P/E (price-to-earnings), EV/EBITDA (enterprise value to earnings before interest, taxes, depreciation, and amortization), and others, allowing for valuation based on market data of comparable businesses. This method is especially popular in the sale of small and medium-sized enterprises. Comparison with similar transactions. If similar companies have recently been bought and sold in the market, their transaction terms can be used to evaluate the value of your company. Cost Approach: This method is based ...