“Domicile of accounts receivable in relations complicated by a foreign element: what can one reason?” — Tatyana Tereshchenko’s blog
In disputes complicated by a foreign element, which I have come across, the question of the location of receivables may become unexpectedly relevant from the point of view of assessing the risks of enforcement of a court decision.
The nuance is that accounts receivable as a right to claim repayment of monetary debt is intangible. Therefore, the question of its location (domicile) is a question of law, not of fact. In accordance with it, determining the location of a receivable may be relevant to assessing which national enforcement legislation is applicable and whether it sets specific requirements, in particular with respect to the location of the creditor/debtor, or the place of enforcement.
Therefore, if the issue of domicile of receivables arises in a dispute, the following factors can be taken into account (for example, with the so-called Russian law and the national law of conflict).