Taxation / Tax Disputes

Tax advice and tax litigation have always been among AGP priority areas of practice. Each transaction, project or agreement of any of our clients is always assessed by AGP experts for tax issues. Based on an in-depth understanding of Russian realities and international expert standards, our tax lawyers are able to provide effective tax planning and tax risk management advice. Furthermore, we work in close cooperation with tax advisors in Cyprus, Switzerland, Luxembourg and other countries to provide our clients with the best legal solutions to organize their holding, financing and trading entities, which are adjusted for rapidly changing tax laws in Russia and those jurisdictions.

Our services in this area include:

Preparatory arrangements for compliance with the new anti-offshore requirements of the Russian Tax Code

  • Analysis of foreign structures that fall under the ‘deoffshorization’ requirements
  • Development of a package of measures for restructuring foreign holding companies
  • Drafting required documents for controlled foreign companies
  • Preparing special declarations for tax amnesty purposes

Transfer pricing

  • Identifying controlled transactions
  • Assessing transfer pricing risks
  • Documenting transfer-pricing methods

Tax disputes

  • Legal support during on-site tax audits
  • Out-of-court settlement of tax disputes
  • Representation of taxpayers in commercial (arbitrazh) courts

Tax advice

  • Advice on challenging tax issues
  • Tax support of business model implementation
  • Handling tax aspects of corporate restructuring

International tax planning

  • Advice on taxation of cross-border financial transactions and investment operations in various jurisdictions
  • Advice on creating international SPVs and operating companies with due regard to the provisions of double taxation treaties
  • Advice on tax implications of a foreign company’s permanent establishment in Russia

Projects

Tax agent

Successful defense of the tax agent in a dispute with tax authorities over applicability of provisions of a double taxation treaty.

Holding companies

Reorganization of the companies aimed at mitigation of adverse impact of the legislation on controlled foreign companies.

Foreign company branch

Obtaining a tax authority’s determination that the management fees paid to a Russian subsidiary for carrying out management functions were economically justified deductible expenses for the profit tax purposes.

Major oil trader

Advice on how to avoid having a permanent establishment in Russia.

Trade company

Economic justification of expenses on product quality compliance control at a foreign supplier’s factory.

Major office construction investor

Out-of-court settlement of a tax dispute over refund of the VAT accrued during construction.

Major oil company

Handling tax aspects of a largest M&A project in the Russian market.

Foreign company

Defense against a tax agency’s claims stemming from a permanent establishment constituted by a construction site.