Referral Agreement
with Hogan Lovells
in Russia
All Practices
TAX PRACTICE

Our Tax Practice provides legal support to clients on the following matters:

  • Corporate taxation at all stages of legal work on a transaction, from preliminary assessment of the tax consequences of a chosen scheme and form of transaction to due diligence of a transaction’s subject matter and reflection of identified tax aspects in representations and warranties.

  • After the completion of a transaction: tax support for the integration of an acquired asset into the buyer's business.

  • Taxation of owners as an inseparable part of tax advice on any corporate transaction, reorganization, investment, joint venture, etc.

  • Timely advice to clients on the tax policy of the Ministry of Finance and the Federal Tax Service of Russia, as well as court practice.

  • International taxation: issues related to the regime of controlled foreign companies (CFC), deoffshorization measures, transfer pricing, application of double tax treaties, and tax regime of foreign jurisdictions.

  • Assessment of current business activities and decisions, as well as support of the client at all stages of tax audit and during appeal of its results.

  • Related issues on taxation of individuals in the status of employees and contractors, currency and customs control of organizations, as well as general accounting and reporting issues.

AREAS OF SPECIALIZATION:
  • Tax support for mergers and acquisitions, structuring and financing of projects, commercial transactions with various industry specifics

  • Assessment of business decisions on the risks of applying state tax policy to combat tax abuse

  • Issues of international taxation, deoffshorization

  • Issues of taxation in foreign jurisdictions, controlled foreign companies, and transfer pricing

  • Personal taxation of owners

  • Issues of currency regulation, customs law

  • Assisting clients during tax control measures

CLIENTS AND PROJECTS
NOVATEK
Advised the client on tax and customs regulation related to production, transportation, transshipment and export of liquefied natural gas under the Arctic LNG-2 project
AN INTERNATIONAL OIL COMPANY
Prepared tax clauses (tax warranties and tax indemnities) for contracts on the alienation of shares in a subsidiary to foreign purchasers
GAZPROM ZARUBEZHNEFTEGAZ
Advised the client on tax risks in connection with the interpretation of the PSA text between the Russian party to the agreement and Petrovietnam and to the change of persons on the Russian side in the obligation related to an offshore project in Vietnam
ExxonMobil
Clarification the application of Russian Tax Code provisions to the parties of the Sakhalin-1 PSA, in particular, the provisions on taxation of transactions between related parties (transfer pricing) to transactions within a consortium of participants
Rio Tinto
Provided support on tax accounting issues for geological exploration expenses; Gave tax advice on restructuring of intragroup indebtedness; and provided support for tax control measures
Show more