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The comprehensive guide to the world's leading tax firms

Ernst & Young specialists advise government bodies directly and within the framework of the Foreign Investment Advisory Council (FIAC), on issues related to improving the tax regime for investors. The firm is a strong market leader with a dedicated ... [more]

Ernst & Young specialists advise government bodies directly and within the framework of the Foreign Investment Advisory Council (FIAC), on issues related to improving the tax regime for investors.

The firm is a strong market leader with a dedicated team of 39 partners and 433 fee earners. Peter Reinhardt is head of the tax department, which welcomed Vadim Ilyin in May 2012 as director.

In 2011, the firm advised the Ministry of Economic Development and the Federal Migration Service on regulations to support the implementation of a revolutionary immigration regime for highly-skilled workers.

In the same year, the practice provided input and advice on the new Russian transfer pricing law and consolidated taxpayer legislation. Other work includes representing the Federal Tax Service in relation to structuring its transfer pricing function and in connection with transfer pricing administration under the new law.

The practice is recognised for its solid expertise in advising government bodies and business associations on tax issues, aspects of doing business in Russia and strategies for tax reform.

The firm also assists clients, including multinational and Russian companies, on all aspects of tax. Clients can access technical networks around the world with 22,000 tax professionals in more than 130 countries.

KPMG has continued to reform its tax and legal operating structure over the past 12 months and after a period of strong recruitment the firm is focused on market development and building relationships with clients.One client said "We are happy with the ... [more]

KPMG has continued to reform its tax and legal operating structure over the past 12 months and after a period of strong recruitment the firm is focused on market development and building relationships with clients.

One client said "We are happy with the service we receive from the firm because they always meet deadlines and provide accurate deliverables. They definitely meet our expectations. Their team is professional and reliable and we are especially happy with Daria Klementyeva's and Konstantin Yurchenko's performance."

Under the leadership of Graham Povey, the tax and legal department has also expanded across Russia and the CIS. The practice has a strong energy and natural resources team of professionals, which has allowed it to acquire and maintain clients in this sector.

Mikhail Orlov is able to provide the firm with insight into legislative developments given his position as chairman of the Expert Board of State Duma's Tax Committee.

At the end of 2011, Yurchenko advised TNK-BP on the development and methodology in accordance with transfer pricing legislation effective from January 2012. Work included the firm developing an APA. The client was the first Russian company to negotiate a final APA with the Russian tax authorities.

Other work included the firm advising OJSC Rosneft in its participation in two international projects. The first is the development of oil and gas resources in the Black Sea, in co-operation with ExxonMobil. Deputy Prime Minister Igor Sechin commented that this project emphasises the importance of Russia's position in the global oil and gas market.

The second project includes the development of oil and gas resources in the Carabobo oil field in Venezuela in co-operation with Petróleos de Venezuela, a state oil company.

The firm continues to hold its position in the market and remains dedicated to strengthening its tax and legal department, which now includes 299 fee earners and 14 partners.

Deloitte has continued to expand, with about 15 specialist tax and industry groups including tax dispute resolution, outsourcing and tax compliance, private client services, and indirect tax.The tax dispute resolution practice is now supplemented by ... [more]

Deloitte has continued to expand, with about 15 specialist tax and industry groups including tax dispute resolution, outsourcing and tax compliance, private client services, and indirect tax.

The tax dispute resolution practice is now supplemented by a specialised litigation practice. Gennady Kamyshnikov leads the department and has been with the firm since December 2000. Kamyshnikov is a well-known figure in the market and has more than 17 years experience of working in tax in Russia.

The department has also been strengthened with the addition of tax partner Yuri Volkov, who focuses on customs matters in a range of industries.

In May 2012, Dmitry Kulakov led a team advising the largest Russian coal mining and manufacturing company in the identification and analysis of controlled transactions. This included drafting a unified transfer pricing policy for foreign and domestic sales, transportation, services and other transactions.

The firm also provided clients X5 Retail Group, Alliance Oil Company Ltd and Polyus Gold International Ltd with tax support on structuring projects.

Other work includes includes providing advice to the government in relation to innovation activities, transfer pricing, and international tax matters.

The Dentons tax team is led by Dzhangar Dzhalchinov who manages three fee earners. Dzhalchinov is a tax litigation specialist and is highly regarded for his capabilities in this area by clients and peers. One client said: "In particular I am using their ... [more]

The Dentons tax team is led by Dzhangar Dzhalchinov who manages three fee earners. Dzhalchinov is a tax litigation specialist and is highly regarded for his capabilities in this area by clients and peers.

One client said: "In particular I am using their services as tax consultants for tax planning and litigations against tax authorities. Dentons proved to be very creative, efficient and successful in this area".

"Our main contact person in Dentons is Dzhangar Dzhalchinov. He is an excellent specialist and expert in tax litigations. I have personally worked with Dentons for four to five years and we surely want to continue our cooperation in the future."

The team is capable across a range of tax services including domestic tax advice, international tax advice and structuring, tax due diligence, tax M&A support, transfer pricing and individual tax compliance.

In April 2012, Anna Zvereva and Lidia Charikova analysed the transfer pricing aspects of the sale of luxury goods between the entities of the group.

Boris Bruk has been active on an ongoing deal advising on the international structuring of a Russian pharmaceuticals business, including personal holding structures for beneficial owners.

Other work over the past 12 months includes tax restructurings for large companies, drafting various types of contracts in relation to tax consequences, identifying tax risks and benefits through tax due diligence procedures and writing policies to prevent tax risks.

The team serves public and private clients from a range of industry sectors from aviation and retail to energy and chemicals.

Pepeliaev Group – Taxand is a respected contender in the market with a distinguished managing partner who is recognised among peers and clients. Sergey Pepeliaev heads the department, which has achieved a high percentage of successful outcomes from judicial ... [more]

Pepeliaev Group – Taxand is a respected contender in the market with a distinguished managing partner who is recognised among peers and clients. Sergey Pepeliaev heads the department, which has achieved a high percentage of successful outcomes from judicial cases in the country.

Clients highlight Sergey Savseris and Mikhail Zausalin for their expertise in tax litigation. One said: "We are greatly satisfied with the services received from Pepeliaev Group in Russia. The most impressive areas of service is in their preparation for the courts, using different ways to build the right defence, and participation in the court."

In 2011, Vadim Zaripov, head of the firm's Analytical Department, became a member of the Russian government's Tax Policy expert group. In the same year, the practice formed a new Transfer Pricing group and has been active in this area of work.

Senior partner Denis Schekin and his team advised an automotive holding on identifying the transactions that are treated as controlled, choosing an applicable method to control transactions as well as assessing existing pricing methods. The firm was involved in a range of similar deals.

In other work Savseris represented Ugolnaya Kompania Severnity Kuzbass, part of the ArcelorMittal Group. The case was taken to the Supreme State Commercial Court in dispute over whether the thin capitalisation rules should be applied when there is a double taxation treaty.

As part of the Taxand global network, the firm benefits from the collaboration with independent member firms in almost 50 countries with more than 300 tax partners and 2,000 tax advisors.

Goltsblat BLP has one of the largest tax teams among the international law firms in the country and includes 17 tax and customs practitioners, each with an average experience of 10 years providing advisory and dispute resolutions services.The department ... [more]

Goltsblat BLP has one of the largest tax teams among the international law firms in the country and includes 17 tax and customs practitioners, each with an average experience of 10 years providing advisory and dispute resolutions services.

The department is led by Evgeny Timofeev who before 2011 co-headed the global tax practice of Salans. The team in Russia is supported by almost 100 tax lawyers working from BLP's London-based offices as well a Zurich-based services firm, Paicolex, with more than 30 years' experience.

Timofeev, along with Andrey Shpak and Anna Zelenskaya, advised Volkswagen Bank on devising a legal and tax structure to ensure a proper financing structure for a bank financing autosales in Russia.

On one indirect tax deal, Elena Belozerova worked with LG Electronics to ensure a simplified procedure for the refund of customs duties. The firm was able to reverse a more complicated process suggested by the customs authorities.

The firm has a diverse client base, both national and multinational, across industries including consumer goods, real estate, automotive, pharmaceuticals and oil and gas.

Alrud is one of the oldest independent law firms in the country. Maxim Alekseyev leads the tax division, which includes five fee earners.Alekseyev is recognised by peers for his comprehensive knowledge and skills in tax issues resulting from restructuring ... [more]

Alrud is one of the oldest independent law firms in the country. Maxim Alekseyev leads the tax division, which includes five fee earners.

Alekseyev is recognised by peers for his comprehensive knowledge and skills in tax issues resulting from restructuring procedures.

One client said: "They have been quite helpful in the area of M&A and international taxation, I could mention Alexander Zharskiy as particularly effective and helpful – but he is anyway a partner and therefore more expensive than simple experts."

Tax disputes is an important area of work for the firm. The team represents clients' interests in tax dispute resolution at pre-litigation stage in tax authority and social security funds, as well as at litigation and enforcement stages in courts in all regions of the Russian Federation.

Alekseyev and Elena Novikova represented an internationally recognised cosmetics company, headquartered in the US, in relation to a tax dispute case. As a result, the amount of tax assessment was considerably decreased and the firm continues to support the client with further challenging of the assessments in court.

Alekseyev and Novikova were also active this year in advising an oil company on tax liabilities, including VAT and excise tax, in relation to oil purchasing, transportation and refining processes outside the Customs Union of Belarus, Kazakhstan and Russia. The deal was completed in February 2012.

The team has experience of working across diverse economic sectors including power engineering, wholesale and retail trade, pharmaceutics, agriculture, and metallurgy. The firm's client base includes international companies such as JVC, Tupperware, Thornton Tomasetti Group and Moody's Investors Services.

DLA Piper is a stand-alone Russian tax practice co-led by Ruslan Vasutin in the St Petersburg office and Igor Venediktov who leads the Moscow-based tax practice. The firm's tax capacity was increased with the addition of Elena Zaitseva, who was promoted ... [more]

DLA Piper is a stand-alone Russian tax practice co-led by Ruslan Vasutin in the St Petersburg office and Igor Venediktov who leads the Moscow-based tax practice.

The firm's tax capacity was increased with the addition of Elena Zaitseva, who was promoted to partner in 2011. The tax division now totals five partners and seven fee earners.

Zaitseva has more than 10 years of experience advising clients on a wide range of matters including Russian and international tax structuring, due diligence, transfer pricing and other contentious and non-contentious tax matters.

Other key members of the team are US-qualified partner Scott Antel and French and English-qualified partner, Delphine Nougayrède.

Oksana Nogina is also a notable member highlighted by peers for her status as a nationally-recognised academic in tax legislation.

Over the past 12 months, the team represented Zeppelin Russland in a large-scale project connected with the legal, tax and customs structuring of the supplies of power equipment from EU to Russian customers of Zeppelin Russland. The deal was based on cross-border advice aimed at optimising EU and Russian VAT implication of the Zeppelin group.

In a deal yet to be completed, DLA Piper is acting as tax adviser to Vnesheconombank (VEB), providing continued tax support on the issue of loan participation notes under a $30 billion VEB Programme.