Natural resources and energy
Industries
Natural resources and energy
- supporting the process of excluding production and other facilities of energy companies from the list of immovable property in respect of which the tax base is determined as their cadastral value;
- support of disputes with the tax authorities related to the qualification of the property of energy companies as movable / immovable;
- analysis of tax risks associated with qualification of the facilities of energy companies as immovable property;
- analysis of the risks of applying tax exemptions in relation to the facilities of energy companies and the development of recommendations to minimize them;
- assessment of tax risks associated with accounting losses from debt restructuring and development of recommendations for their minimization.
- assessment of electric grid companies' tax reserves related to non-contractual electricity consumption.
Industry Experts
Some our cases
Support of the client in the field tax audit and pre-trial appeal on the validity of the application of the reduced tax rate at source
Supporting a dispute over retrospective application of the results of cadastral value revision in the interests of a major generating company
Defending the interests of a major generating company in a dispute over the treatment of "golden parachutes" as expenses for corporate income tax purposes.
Tax support for the creation and operation of a large investment partnership
Representing a major oil producer in court to reclaim an invoice
Supporting a dispute over the exclusion of production buildings of one of Russia's largest generating companies from the list of immovable property for which the tax base is determined as the cadastral value
Legal support of an acquisition of assets in India
Defending a major energy company in court on the issue of qualification of property as movable/immovable property
Analysis of the procedure of debt financing within the group of companies with minimization of tax risks
Appealing the results of an on-site tax audit in respect of a company engaged in the extraction of minerals
A Russian oil and gas company appealed against a tax authority's demand for payment of tax debts
Tax Compliance specialists obtained a favourable decision of the UAE FTS for the client in the matter of application of the preferential corporate tax rate.
The Supreme Court of the Russian Federation has ruled that the object of tax on professional income is exclusively active income. TC tax consultant Anastasia Arzhanova analyses what possible consequences this decision may have for taxpayers.
“It is impossible to take into account additional taxation": The Constitutional Court will determine where to place the commaIvan Tsvetkov, Head of the Tax Compliance practice area, spoke about how court practice will change with regard to the legality of accounting for expenses on the creation of construction in progress.
Precedent decision of the Supreme Court regarding the accounting of expenses on liquidated construction projectsIvan Tsvetkov, Head of Tax Practice at TC, commented on the reversal of practice in the Lukoil case in a Kommersant article.
TC Junior Tax Consultant Anastasia Arzhanova commented on the «new» approach to accounting for bonuses in the April tax digest of Pravo.ru.
Senior tax consultant of TC Alexey Stanchin in the material Pravo.ru analyzed the decision of the Supreme Court of the Russian Federation on a landmark case of an agricultural enterprise.
The Pravo.ru website has published an article where experts summarize the tax results of October. Sergey Ivanov, Tax Compliance tax consultant, talks about one of the key intrigues of October: Is a tax agent obliged to check the status of a taxpayer when paying income?
The results of the analysis of current court practice were shared by Ivan Tsvetkov, Senior Tax Consultant at Tax Compliance.
Anton Kulakov, junior tax consultant at Tax Compliance, tells about the position of the courts regarding the use by taxpayers of the "debt push down" mechanism.
Nikita Zharov, head of tax practice of the Supreme Court of the Russian Federation, told about the position of the Supreme Court regarding the accounting of taxes paid by the participants of the scheme of "splitting" business.
The year 2020 saw a marked increase in bankruptcy proceedings compared to 2019, regardless of the relevant moratorium. Due to its termination, an avalanche-like growth of bankruptcy proceedings is expected in the coming year.
Julia Pavlova, chief tax consultant of Tax Compliance, told about the changes in the Tax Code that will affect individuals
The increase in the personal income tax (PIT) rate from 13% to 15% on high income is probably only the first step towards a progressive scale of taxation, in the future taxation of high income in Russia will increase, said RIA Novosti chief tax adviser law firm Tax Compliance Yuliya Pavlova.
