Tax
The practice

For more than 20 years, the firm’s tax practice has advised clients on effective, integrated solutions across a broad range of tax law matters.

We develop optimal tax strategies aimed at minimising risk while maintaining transparency and a good-faith position in dealings with the tax authorities.

The team’s expertise is based on extensive experience, in-depth knowledge of Russian law, a strong understanding of sector-specific issues and a commitment to the highest professional standards, guided by international best practice.

We provide comprehensive support to clients on tax planning and tax risk management, advise on the tax aspects of domestic and cross-border transactions, and represent clients in disputes with the tax authorities.

The practice also has significant expertise in international taxation, particularly in the context of cross-border trade and investment. Through well-established relationships with leading law firms in foreign jurisdictions, we offer solutions for structuring holding, financing and trading arrangements.

In addition, the team advises private clients, entrepreneurs and their families on tax compliance matters, including the preparation of tax returns and currency control filings, as well as on tax planning and currency regulation.

Our lawyers build long-term relationships with clients based on high-quality legal support and a deep understanding of their business and strategic objectives. This approach enables us to act as trusted advisers and deliver solutions of any level of complexity across a wide range of matters at the intersection of tax and other areas of law.

The firm’s lawyers are actively involved in legislative initiatives on an ongoing basis. Our team has participated in the development of legislation on de-offshorisation, personal lifetime funds and a number of other regulatory initiatives.

The practice’s high level of expertise is consistently recognised by leading Russian and international legal directories, including Pravo-300, Kommersant, Forbes Club Legal Ranking, Chambers Europe, The Legal 500 and World Tax.

Services

Tax planning

  • selecting and structuring the most tax-efficient investment and divestment models, taking into account the client’s business model, the target asset and the relevant jurisdiction;
  • providing tax support for the implementation of greenfield and brownfield projects;
  • tax structuring of mergers and acquisitions, including the restructuring of asset ownership in preparation for disposal and similar transactions;
  • tax planning for corporate groups, including the optimisation of holding structures for key operating assets;
  • assessing risks arising from intra-group transactions, including transfer pricing risks.

Ongoing tax advisory

  • advising on all tax aspects of day-to-day business operations;
  • assisting with the preparation of tax filings, including transfer pricing documentation and reporting.

Tax disputes

  • representing clients at all stages of tax audits and other tax control procedures, including desk and field tax audits, as well as pre-audit reviews;
  • representing clients in the pre-litigation resolution of tax disputes, including preparing objections to audit reports, participating in review proceedings, and preparing appeals to higher tax authorities;
  • representing clients in tax disputes before the courts.
Reputation

"They can do things very quickly,…They are very efficient." (Chambers Europe)

“EPAM’s lawyers have excellent knowledge of the law and exercise strict control over complex matters at all times.” (The Legal 500)

"Know-how and solution-oriented thinking" (Chambers Europe)

“Practical, well-structured advice within short timeframes” (The Legal 500)

"Well-regarded tax litigation team" (Chambers Europe)

The Firm’s Tax Practice is “very accessible, responsive and proficient” (Chambers Europe)

The team ‘works effectively under a tight schedule’ and is ‘highly dedicated to client interests’ (The Legal 500)

“The team offers integrated tax advice which encompasses corporate tax, tax structuring, transfer pricing, customs and indirect taxation, as well as representing clients in tax and customs disputes” (World Tax)

“Provides very practicable, well-structured advice” (Chambers Europe)

“Reliable and efficient team” (Chambers Europe)