Nikita graduated with a BA and MA from Lomonosov Moscow State University with a law degree, as well as a professional retraining program in accounting for commercial organizations at the Higher School of Economics. Completed a refresher course in international taxation at Tedo Academy (ex - PwC)
Before joining Tax Compliance, Nikita worked for BIG-4 companies. He has more than 5 years of professional experience in the legal field of taxation.
Nikita specializes in analysis and management of tax risks, support of companies in pre-inspection analysis and tax audits, representation of clients in pre-trial and judicial settlement of disputes with tax authorities.
Most of the projects implemented with the participation of Nikita:
- analysis of tax risks associated with the client's participation in the intra-group financing system (cash pooling)
- assisting the client in the pre-inspection analysis on the issue of the legality of expense accounting / application of VAT deductions on transactions with the "technical" companies
- assisting the client in the tax audit and pre-trial settlement of the dispute with the tax authority on the issue of application of reduced withholding tax rate on dividends paid to the foreign shareholder (Republic of Cyprus)
- assisting the client in a tax audit on the issue of the correctness of expense accounting/application of VAT deductions on transactions with technical companies
- assisting the client in the pre-trial settlement of a dispute with the tax authorities on the issue of writing off commodity losses
- support of the client in pre-trial/judicial settlement of the dispute with the tax authority on the issue of legitimacy of accounting for royalty payments
Cases
Support of the client in appeal against the decision of the tax authority on the issue of bringing to responsibility for willful non-payment of taxes
Supporting the client in the pre-inspection analysis
Supporting the client in the process of separating the IT function within the Group into a separate organizational structure
Checking the possibility of applying the tax incentives provided for in the IT maneuver
Support of the client in appealing to the Central Office of the Federal Tax Service of Russia against the decision of the tax authority on the issue of bringing to responsibility for willful non-payment of taxes
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
Analysis of the effectiveness of the taxpayer's internal control system for selecting and interacting with counterparties
Express - analysis of client's business activities for the presence of tax risks
Support of the client in the framework of the appeal of the client on the issue of the legality of accounting exchange rate differences
Supporting the client (international pharmaceutical manufacturer) in the pre-testing analysis on the interaction with the "technical" organization
Analysis of tax risks associated with the possible qualification of the nature of the Group's business (federal pharmacy chain) as a "split" business scheme
Supporting the client (owner of one of the largest shopping malls in Moscow) in challenging the cadastral value of the property
Analysis of the possibility of redomiciliation of a business entity in the ATS
Assisting the client in preparing a legal position on the "splitting" of the business
Advising the client on personal income taxation of individuals working outside the Russian Federation
Successful appeal of additional VAT charges in a tax reconstruction case
Supporting intragroup debt restructuring in the context of sanctions restrictions
Analysis of tax risks related to the offsetting of counterclaims
Defending a construction company during a tax audit
Analysis of tax risks associated with the application of a reduced VAT rate on the sale of certain goods
Analysis of tax risks associated with CFC notification filing
Analysis of tax risks for VAT and profit tax associated with the sale of products by the Client in case of its payment by purchasers with bonuses in full, as well as the order of registration of cash vouchers in this case
Support of an international EPC-company within the framework of pre-trial tax control activities
Analysis of risks in the realization of Russian business by "unfriendly" residents
Analysis of tax risks associated with transactions with shares in the authorised capitals of the Companies.
Development of a resolution to the Ministry of Justice of the Russian Federation
Opening a corporate bank account in the UAE
Analysis of tax risks associated with the withdrawal of the IT function
Supporting the procedure of dismissal of an employee of a mainland - company in the UAE
Legal support of an acquisition of assets in India
Assistance in obtaining state accreditation in the IT sector and analysing IT services for the purposes of applying tax incentives
Preparing a legal position on royalty payments by a Russian organization to a foreign company
Development of a property ownership structure located in the Russian Federation
Analysis of the possibility of applying the VAT exemption provided for catering establishments
Advising and analyzing the choice of jurisdiction for a holding company
Analysis of tax risks associated with the spin-off of an IT function in a company
Preparing a legal position on the issue of VAT treatment of intragroup services of a large catering chain
Representing a major pharmaceutical company in court on the issue of offsetting tax overpayments
