Russia

Deloitte Russia

Business Center White Square, 5

Lesnaya St, Bldg B, Moscow,

Moscow, 125047

Russia

Tel: +7 (495) 787 06 00 ext. 2950

Fax: +7 (495) 787 06 01

Email: ralexakhina@deloitte.ru

Website: www.deloitte.ru

Raisa Alexakhina, Deloitte Russia, is a partner and the leader of tax dispute resolution and legal services in the CIS. She has been providing tax and legal services since 1994 combining both industry and experience from the Big 4 firms. She is a frequent speaker on various tax controversy topics.

Over the course of her career, Raisa has led an extensive number of complicated tax litigation projects in a variety of industries. She has represented clients in more than 500 tax disputes at all levels, including Russian Supreme and Supreme Commercial Courts and achieved an exceedingly high rate of success in the process. Raisa has also chaired Deloitte Russia's internal technical group responsible for developing legal positions.

Raisa has earned a master's degree in law from Moscow State Law Academy and a PhD in financial law.

Dentons

White Gardens Business Center

Lesnaya ulitsa, 7

Moscow, 125047

Russian Federation

Tel: +7 495 644 4557

Email: kristina.baleva@dentons.com

Website: www.dentons.com

Kristina Baleva is an associate of Dentons' Russian tax and customs group. Kristina specialises in advising Russian and international companies in customs regulation, namely, analysis of future transactions and contracts (both concluded and in the process of being concluded) from the perspective of possible customs risks, and the efficiency of using the permissible customs tools, preparation of recommendations on how to apply customs procedures (temporary import, processing in/outside of the customs territory, customs warehouse, customs transit, etc.), measures of customs tariff and non-tariff regulation of foreign trade, assistance in challenging decisions of the customs authorities (customs value, classification code) and in obtaining preliminary decisions on the classification of goods.

PwC Legal

White Square Office Center

10 Butyrsky Val

125047 Moscow

Russia

Tel: +7 (495) 287 1117

Fax: +7 (495) 967 6001

Email: vladislav.bozhenkov@ru.pwc.com

Website: www.pwc.com/taxcontroversy

Vladislav Bozhenkov is a senior associate in PwC's tax dispute resolution practice. With more than 16 years of experience in Russian tax law, he has helped clients resolve more than 100 tax disputes. Vladislav has represented major Russian and multinational enterprises, including automotive companies, electronics producers, and oil and gas companies, in a broad range of tax cases, from pre-trial dispute resolution all the way through to tax litigation. His professional expertise covers transfer pricing claims, multi-episode disputes involving challenges to claim expenses, VAT and profits tax disputes, and many other practical aspects of tax law.

Vladislav participates in high profile trials. Vladislav frequently participates in external and internal tax dispute resolution seminars as an expert and speaker.

Dentons

White Gardens Business Center

Lesnaya ulitsa, 7

Moscow, 125047

Russian Federation

Tel: +7 495 644 0500

Email: boris.bruk@dentons.com

Website: www.dentons.com

Boris Bruk is of counsel in Dentons' Moscow office. He specialises in general corporate and international tax law and has considerable experience in advising on tax aspects of corporate restructurings. In particular, Boris advises clients on tax structuring in connection with financing joint ventures in Russia, cross border transactions, and inbound and outbound investments. His work has involved the development of tax-efficient personal and corporate holding structures and the structuring of financing and IP holding activities, as well as counselling with regard to the mitigation of identified tax exposures. Boris' background also includes IPO-related tax consulting services.

Dentons

White Gardens Business Center

Lesnaya ulitsa, 7

Moscow, 125047

Russian Federation

Tel: +7 495 644 0500

galina.dontsova@dentons.com

Website: www.dentons.com

Galina Dontsova is of counsel in the Russian tax and customs group, focussing on customs issues. Galina has more than 20 years of experience advising on all aspects of customs regulation, including assisting during customs audits, structuring foreign trade deals for import or export of goods, reviewing contracts, advising on the classification of goods, customs value, country of origin and customs procedures, applying customs preferences, negotiating with customs authorities, appealing the decisions of customs authorities, drafting customs clearance documents and advising on other customs issues.

Galina has extensive experience working with Russian government authorities. As a member of expert councils and working groups she has participated in drafting legislation, including the Customs Union Customs Code, the Customs Regulation Law, resolutions of the Government of Russia and regulatory acts of the Federal Customs Service. She is a member of the coordinating council for foreign freight traffic optimisation under the State Duma committee for transport, and the working group for improvement in customs administration of the Agency for Strategic Initiatives.

Dentons

White Gardens Business Center

Lesnaya ulitsa, 7

Moscow, 125047

Russian Federation

Tel: +7 495 644 0500

Email: dzhangar.dzhalchinov@dentons.com

Website: www.dentons.com

Dzhangar Dzhalchinov is a partner in Dentons' Moscow office and head of the Russia tax and customs practice. He primarily focuses on tax litigation.

Between 2007 and 2014, Dzhangar handled over 700 court cases, including many before the Supreme Arbitration Court. In addition, Dzhangar provided full support in a considerable number of tax disputes settled at pre-trial stages.

Dzhangar also advises on various aspects of taxation, including drafting internal policies to prevent tax risks (regarding suppliers, marketing, and others), analysing contracts for tax risks, and verifying tax accounting in order to reveal potential tax assessments and overpayments.

PwC Legal

White Square Office Center

Butyrsky Val 10

125047 Moscow

Russia

Tel: +7 (495) 967 6087

Fax: +7 (495) 967 6001

Email: maria.mikhaylova@ru.pwc.com

Website: www.pwc.com/taxcontroversy

Maria Mikhaylova is a senior associate in PwC's tax dispute resolution group.

She has extensive experience in tax matters and has represented clients in more than 50 cases over the past three years. She has represented major Russian and multinational enterprises in a broad range of tax cases, from pre-trial dispute resolution through to all tax litigation stages. Maria's professional expertise also includes transfer pricing claims, VAT and profits tax disputes, customs disputes and many other practical aspects of tax and customs law.

She provided complex tax and legal support to a leading Russian food retailer for the creation of one of Russia's largest consolidated taxpayer groups.

Maria regularly participates in external and internal tax dispute resolution seminars as an expert and speaker.

Dentons

White Gardens Business Center

Lesnaya ulitsa, 7

Moscow, 125047

Russian Federation

Tel: +7 495 644 0500

Email: kirill.roubalsky@dentons.com

Website: www.dentons.com

Kirill Roubalsky is an associate in Dentons' Moscow office. He focuses on tax litigation, general corporate and international tax law and has extensive experience advising on transfer pricing issues. Kirill has wide-ranging experience advising major Russian and international companies on a broad range of tax law issues, including taxation of non-residents, application of VAT deductions in the construction industry, tax aspects of real estate and securities transactions, as well as M&A transactions. His experience also includes successfully representing clients in complex tax disputes and assisting with desk and field tax audits.

Schekin and Partners

Nizhniy Kislovskiy lane, 6, bldg 2

125009 Moscow

Russia

Tel: +7 495 984-63-01

Email: info@schekinlaw.ru

Website: www.schekinlaw.ru

Denis Schekin is a managing partner at Schekin & Partners in Moscow.

He works on tax disputes and tax audit support, tax structuring and risk assessment, and transfer pricing. Denis specialises in tax law, including tax disputes and tax consulting.

Denis has advised companies and handled tax disputes since 1995. He has represented Russian and multinational clients in court, challenging additional tax assessments worth hundreds of billions of rubles.

According to the Best Lawyers, Chambers Europe, the Global Legal Experts, Tax Directors Handbook, European Legal Experts, and others, Denis is ranked as one of the top Russian tax specialists.

Denis is the author of books and publications on tax and is one of the most prominent speakers on tax topics.

Denis graduated from the Law Department of Krasnoyarsk State University in 1997, and further in 2001 became a PhD of Judicial Sciences. Denis is also a member of the Federal Chamber of Lawyers of the Russian Federation.

Schekin & Partners specialises in tax, commercial law and various types of litigation, providing superior services with depth of knowledge and wealth of experience. The firm offers legal advice to leading Russian and multinational enterprises in oil and gas, metals, food products, automotive, construction, transportation, IT, banking, wholesale and retail and other industries. The professionals of Schekin & Partners follow a rigorous programme of professional study, read all key publications on tax, civil law, court rulings and official guidance. The firm leverages its established connections with leading Russian universities to obtain expert opinion on the most complex problems relating to any branch of law.

Dentons

White Gardens Business Center

Lesnaya ulitsa, 7

Moscow, 125047

Russian Federation

Tel: +7 495 644 0500

Email: gennady.timonichev@dentons.com

Website: www.dentons.com

Gennady Timonichev is an associate in Dentons' Russian tax and customs group. He specialises in advising on general corporate and international tax law, transfer pricing, and in resolution of tax disputes. Gennady has extensive experience advising major Russian and international companies on a wide range of issues of applying tax law, including in the area of transfer pricing, intragroup transactions, securities transactions and forward financial instruments, as well as M&A transactions. His experience also includes successfully representing clients in complex tax disputes and assisting during office and field tax audits. He is the author of a number of publications in the field of tax law.

Dentons

White Gardens Business Center

Lesnaya ulitsa, 7

Moscow, 125047

Russian Federation

Tel: +7 495 644 0500

Email: anna.zvereva@dentons.com

Website: www.dentons.com

Anna Zvereva is of counsel in Dentons' Moscow office. Her particular areas of tax specialisation include tax accounting, tax due diligence reviews, tax audits, tax compliance projects, accounting and payroll outsourcing; accounting in accordance with Russian accounting standards and IAS; audits in accordance with RAS (production, drugstores, retail and wholesale trade, services, mass media, hotels, logistic companies), and consulting in the fields of taxation and accounting (VAT, profit tax, payroll taxes, withholding VAT and income tax, import and export operations, trading within the CIS, application of DTA provisions). Anna is also experienced in representing clients in court proceedings involving the Russian tax inspectorate.