Practices Налоги

Tax practice


Tax support for complex projects and M&A transactions:
  • Tax structuring of complex infrastructure projects
  • Develop projects to restructure Russian and international company groups, inter alia, using foreign jurisdictions
  • Tax structuring of investments and transactions to sell stocks, interests and real estate
  • Tax modeling
  • Comprehensive due diligence on tax issues
  • Develop an accounting policy for taxation purposes
Conducting tax disputes:
  • Pre-trial appeal against actions and decisions of tax agencies
  • Challenging tax agencies’ decisions at all court levels
  • Enhance the position in a tax dispute:
    • Initiate and support concurrent arbitrations
  • Arbitrazh court disputes with counterparties on issues of VAT recovery
Advice with regard to tax audits:
  • Analyze the lawfulness of document discovery by the tax agency
  • Analyze the consequences of submitting or the failure to submit documents to the tax agency
  • Prepare responses to demands on submitting documents (information)
  • Legal support during questioning at the tax agency
  • Defend against the unlawful actions of the tax agency
Tax advice:
  • Taxation of certain operations:
    • Ownership of certain assets
    • Application of tax relief and other tax preferences
  • Assist in the implementation of projects
  • Legal advice on transfer pricing issues
Develop draft laws and obtain clarifications:
  • Develop texts of draft laws and regulations regarding taxation
  • Develop texts of queries to Ministry of Finance of Russia, and track receipt of an individual clarification
International taxation:
  • Advise on application of double taxation treaties between Russia and other states
  • Structure foreign assets for purposes of tax optimization:
    • Select the optimal jurisdiction
    • Select the company’s legal form
    • Assist in implementation of projects
  • Due diligence regarding tax issues of representative offices and branches of foreign companies in Russia
  • Conduct tax disputes concerning the tax assessment of foreign companies and representative offices:
    • Advise with regard to field tax audits at all phases
    • Represent clients’ interests in court proceedings
Legal advice on regulatory issues within the Customs Union, Common Economic Space and the World Trade Organization

“Deoffshorization” advice
  • Identify whether there are grounds for notification of tax authorities
  • Identify whether foreign companies and ventures may be recognized as tax residents of Russia
  • Develop strategies to reduce the cumulative tax burden and risks for businesses using foreign companies and other entities
  • Simplify foreign corporate structures and minimize aggregate administration costs

Clients 37

Projects 54

Publications 423

30
October

Правомерность изъятия декларации для амнистии капитала следствием остается под вопросом

Зампредседателя ВС РФ указал, что допустимость использования спецдекларации в качестве доказательства по уголовному делу предстоит оценить первой инстанции при рассмотрения дела по существу. Комментирует Юрий Иванов.


29
October

Вернуться в бизнес: Экономколлегия меняет подход к банкротству ИП

Бизнесмена обанкротили, а его имущество уже стали распродавать. Но ему удалось в последний момент договориться с кредиторами и заключить мировое соглашение. Тем не менее, налоговая уже успела аннулировать статус ИП. Комментирует Александр Вязовик.


18
October

На грани кадастрофы

Бизнесу едва не доначислили сотни миллиардов рублей налога на имущество. Комментирует Юрий Иванов.

13
August

ВС указал, как учитывать пересмотренную кадастровую стоимость при определении налоговой базы

Верховный Суд отметил, что пересмотр кадастровой стоимости объекта в связи с выявлением ошибок при ее определении направлен не на установление новых условий налогообложения, а на исправление соответствующих искажений.

Denis Kozhevnikov, Associate of Tax practice

Advocate newspaper

5
August

Нарушения арендатора – проблема арендодателя: риски управляющего торговым центром

В прошлом месяце в Государственную Думу РФ был внесен законопроект "О внесении изменений в Федеральный закон от 28.12.2009 № 381-ФЗ "Об основах государственного регулирования торговой деятельности в Российской Федерации". Закон о торговле предлагается дополнить определениями "торговый комплекс", "торговый центр", а также определением "управляющая компания". 

Dmitriy Motorin, Associate of Volga directorate

National Business

Analytics 29

Infographics

13
August

SPIC 2.0: Mechanism for development of innovations and introduction of modern technologies

On 2 August 2019, the President of the Russian Federation signed a legislative package concerning significant reforms for the mechanism of special investment contracts. Amendments refer to legal regulation in industrial policy and affect tax and fiscal legislation.

In this review, VEGAS LEX experts have analyzed changes, goals and prospects of the updated SPIC mechanism.

28
February

НДС 20/18: что делать с ценой в договоре?

В настоящем обзоре эксперты VEGAS LEX проанализировали ключевые последствия изменения ставки НДС, перспективы внесения изменений в договор (в том числе заключенный по результатам проведения закупочных процедур в соответствии с Законами № 44-ФЗ и № 223-ФЗ) в связи с изменением ставки НДС, а также распределение между продавцом и покупателем финансового бремени такого изменения.

Alexandra Vasyukhnova, Partner, Head of Technology and Investment group

Yuriy Ivanov, Head of Tax practice

Denis Kozhevnikov, Associate of Tax practice

Yulia Polyakova, Associate of Commercial group

9
March

The Russian Federation Supreme Court’s new stance on price controls and thin capitalization

On February 16th, 2017 the Russian Federation Supreme Court Presidium approved the review of practices when hearing cases involving the application of individual provisions in section V.1. and article 269 in the Russian Federation Tax Code (RF TC).

Yuriy Ivanov, Head of Tax practice

Denis Kozhevnikov, Associate of Tax practice

21
February

Bankruptcy law and judicial practice: the results for 2016

Despite ongoing work to improve federal law 127-FZ, dated October 26th, 2002 entitled “On insolvency (bankruptcy)”, practice applying this law demonstrates its shortcomings.

19
April

The Supreme Court is against illegal tax control over price levels

On 11 April 2016, the Judicial Chamber on Economic Disputes of the Supreme Court issued a ruling on Case No. A63-11506/14, and with that, sided with the taxpayer in a dispute with the tax authorities. The Supreme Court of the Russian Federation stated that the territorial tax authorities, within cameral and field tax audits, are not allowed to control the market price levels in transactions between related parties.

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