Tax Consulting

Alexandr V. Dolgoborodov, Director of the Department of Tax and Legal Consulting

Tax legislation in Russia is far from perfect and it requires lots of time and resources for any large enterprise to decrease its tax burden and keep up to date with the legislative changes. Decision making in such an amenable area as taxation of company’s operations requires one to have a thorough knowledge of tax legislation, as well as existing arbitration practice and opinions of government authorities. Therefore, even the companies that have an internal tax department in their structure can benefit from inviting outside tax practitioners, which can help them to evaluate the issue as a whole and make strategically sound decisions.

Extensive experience of successful tax consulting (including protection of taxpayers’ interests in the Supreme Arbitration Court of Russia, the Supreme Court of Russia and the Constitutional Court of Russia, and setting precedents on return of many types of payments) and continuous monitoring of alternations in tax legislation allow us to efficiently resolve most of the most current tax issues, related to either specific areas of operations or to calculation of particular taxes.

  • Tax consulting on complicated taxation issues

    Consultations on resolution of non-routine situations and issues that are legislatively unsettled. Some of such issues are consulting on investment projects; peculiarities of taxation of foreign legal entities’ operations and their representative offices in Russia; import and export operations; mining operations, etc.

  • Determination and realization of tax reserves

    Tax reserves are amounts of taxes, fees and other mandatory payments to the budgets of all levels that were overpaid or accrued for payment that exceed the legally determined tax obligations of the company. Tax reserves often occur due to objective reasons, such as alternations of tax legislation; large amount of contradictions and insurmountable doubts in tax regulations; conservative approach of the company’s finance department, solely based on explanations from controlling authorities. Our specialists are ready to take on all the stages of determination, justification and realization of company’s tax reserves, including communication with tax authorities and taxpayer’s protection in court.

  • СSupport of companies during tax inspections

    This service includes consulting, legal expertise of actions (failures to act) of tax authority and non-binding rulings it exercises; execution of counter-pleas against the act of inspection; client representation during the review of counter-pleas at the tax authority and further challenge of actions (failures to act) of tax authorities and non-binding rulings they exercise. Our specialists will help you to minimize possible claims and supplemental tax assessments from tax authorities and to exclude the possibility of inclusion of certain episodes in the act of inspection. Support during tax inspections by our specialists gives you an opportunity to control the entire process, which ensures that tax authorities execute no abusive practices.

  • Tax arbitration

    Tax arbitration includes services on challenging non-binding rulings of tax authorities, filing claims against unlawful actions (failures to act) of authorized personnel of tax authorities. Our services include development of the legal position, collection of documents, execution and filing of claims, opinions and motions, as well as taxpayer’s representation in arbitration courts of first, appeal and cassation instances, when cases are reviewed in court in the exercise of supervisory power.

  • Analysis of tax consequences of transactions and other business operations

    Assessment of tax risks and consequences of transactions is necessary when planning new areas of operation or executing complex transactions, as it allows to develop the optimal strategy and prevent financial losses in the future.Preliminary assessment of tax consequences is especially necessary in such cases as establishment of a new company; transactions between related parties; use of derivative financial instruments; execution of foreign trade transactions (including those with off-shore companies); execution of agency agreements; application of foreign law.

  • Development of methodology documentation for tax accounting

    Forming a set of managing documents and corporate standards that take into account all the peculiarities of company’s operations allows to ensure the unification of general rules of accounting in full compliance with legislation requirements. Corporate methodology may include methodological solutions for calculation of tax base and payment of all or specific types of taxes, enforced by the Tax Code of Russia; corporate standards for documentation, accounting policies, transfer pricing.