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
Checking the possibility of applying the tax incentives provided for in the IT maneuver
Analysis of risks in the realization of Russian business by "unfriendly" residents
Advising the client on personal income taxation of individuals working outside the Russian Federation
Support of the client in the framework of the appeal of the client on the issue of the legality of accounting exchange rate differences
Legal support of an acquisition of assets in India
Preparing a legal position on royalty payments by a Russian organization to a foreign company
Supporting the procedure of dismissal of an employee of a mainland - company in the UAE
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
Express - analysis of client's business activities for the presence of tax risks
Analysis of tax risks associated with CFC notification filing
Assistance in obtaining state accreditation in the IT sector and analysing IT services for the purposes of applying tax incentives
Opening a corporate bank account in the UAE
Development of a property ownership structure located in the Russian Federation
Supporting the client in the pre-inspection analysis
Analysis of tax risks associated with the application of a reduced VAT rate on the sale of certain goods
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 the client in the process of separating the IT function within the Group into a separate organizational structure
Analysis of tax risks related to the offsetting of counterclaims
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 (international pharmaceutical manufacturer) in the pre-testing analysis on the interaction with the "technical" organization
Analysis of the possibility of applying the VAT exemption provided for catering establishments
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
Advising and analyzing the choice of jurisdiction for a holding company
Defending a construction company during a tax audit
Assisting the client in preparing a legal position on the "splitting" of the business
Analysis of the possibility of redomiciliation of a business entity in the ATS
Supporting intragroup debt restructuring in the context of sanctions restrictions
Analysis of tax risks associated with the withdrawal of the IT function
Support of an international EPC-company within the framework of pre-trial tax control activities
Analysis of the effectiveness of the taxpayer's internal control system for selecting and interacting with counterparties
Development of a resolution to the Ministry of Justice of the Russian Federation
Successful appeal of additional VAT charges in a tax reconstruction case
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
Analysis of tax risks associated with transactions with shares in the authorised capitals of the Companies.
Publications
<p>Nikita Zharov, head of tax practice at Tax Compliance, commented on the key topics of the upcoming SPBILF 2024 in a Pravo.ru article.<br></p>
Supreme Court of the Russian Federation: compulsory tax recovery is unlawful if field audit is delayed<p>Nikita Zharov, Head of Tax Practice at TC, and Anastasia Arzhanova, Junior Tax Consultant at TC, commented on the court's ruling for Kommersant. <br></p>
<p>Nikita Zharov, head of TC tax practice, and Anastasia Arzhanova, junior tax consultant at TC, analyzed the specifics of the court ruling in a Kommersant article.<br></p>
<p>Nikita Zharov, Head of Tax Compliance Practice, commented on the results of the Supreme Court's significant decision in an analytical piece for Kommersant.<br></p>
<p>On March 7, Nikita Zharov, Head of Tax Compliance practice, spoke at the BRICS+ New Economy Legal Forum.<br></p>
<p>Many companies engaged in online business use merchant accounts for settlements with customers. Nikita Zharov, Head of the Tax Compliance practice area, explained how this happens and considered the tax risks faced by companies.<br></p>
<p>Nikita Zharov, head of Tax Compliance, provided expert commentary in an article on the Pravo.ru website.<br></p>
<p>Nikita Zharov, head of Tax Compliance, commented for Legal Insight magazine on the results of the XI St. Petersburg International Legal Forum.<br></p>
<p>Tax Compliance experts spoke in a practical session and at a panel discussion (thematic roundtables).<br></p>
<p>Nikita Zharov, head of tax practice, gave an interview on the eve of the XVII Tax Congress.<br></p>
<p>Nikita Zharov, head of Tax Compliance, told about what should be taken into account when allocating an IT function for the purpose of applying tax benefits.<br></p>
<p>Nikita Zharov, head of Tax Compliance, told about possible tax risks.<br></p>
<p>Nikita Zharov, head of the tax practice, gave an interview ahead of the "IT in Retail" industry conference.<br></p>
<p>Nikita Zharov, head of the tax practice, gave an interview on the eve of the XIX Annual CFO Summit.<br></p>
<p>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.<br></p>
<p>Nikita Zharov, head of Tax Compliance, told about the peculiarities of accounting expenses for this kind of insurance.<br></p>
<p><span style="font-weight: 700;">Nikita Zharov, Senior Tax Compliance Consultant, spoke about changes related to the possible passage of the bill.</span><br></p>
<p>A common situation - producers of alcoholic beverages give away goods for free to stimulate demand. Nikita Zharov told about the taxation procedure.<br></p>
<p><span style="font-weight: 700;">On changes in the taxation of IT companies associated with the adoption of the new law.</span><br></p>
<p><span style="font-weight: 700;">What may change in the taxation of electronic services, said Nikita Zharov, Senior Tax Compliance Consultant.</span></p>
<p><b>Senior Tax Consultant Nikita Zharov explained how the pre-inspection analysis is conducted.</b><br></p>
<p><b>Senior Tax Consultant Nikita Zharov acted as the speaker of the round table.</b><br></p>
<p><b>Tax Compliance experts speak at XVI Tax Congress.</b><br></p>
<p><span style="color: rgb(35, 31, 32); font-family: Helvetica, sans-serif; font-size: 18px;">Senior Tax Consultant Nikita Zharov talks about what Russian IT-businesses can expect</span><br></p>
<p>TC experts prepared an overview of tax incentives for IT-companies for Advokatskaya Gazeta<br></p>
<p>The Federal Tax Service introduces a moratorium on tax audits for IT companies. Let's find out who this will affect and what it means for business.<br></p>
<p>Tax clause - a clause in a contract that establishes certain obligations for the parties that are significant for taxation.<br></p>
Nikita specializes in the analysis and management of tax risks, pre-trial and court settlement of tax disputes.<br>
