Russia

Business Center White Square, 5

Lesnaya St, Bldg B

Moscow, 125047

Russia

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

Fax: +7 (495) 787 06 01

Email: ralexakhina@deloitte.ru

Website: www.deloitte.com

Raisa is a Deloitte CIS partner and the leader of legal services in the CIS. She has been providing tax and legal services since 1994 combining both industry and Big 4 experience.

Over the course of her career, Raisa has led an unparalleled 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 a phenomenal success record of 99%. Raisa has also chaired Deloitte's internal technical group responsible for developing legal positions.

She is a frequent speaker on various tax controversy topics.

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

White Square Office Center

10 Butyrsky Val

Moscow, 125047

Russia

Tel: +7 (495)223 5131

Email: vladislav.bozhenkov@ru.pwc.com

Website: www.pwc.ru/en/legal-services/practices/tax-dispute-resolution.jhtml

Vladislav Bozhenkov has more than 15 years' experience of working as a lawyer. Before joining PwC Legal in 2009, he was employed by the largest Russia-based law company providing legal support to clients on tax law, including defending clients' interests in courts.

Being part of the tax dispute resolution practice, Vladislav specialises in preventing tax disputes, assisting clients during tax audits and all kind of services related to resolution of tax dispute during pre-trial and trial stages.

Vladislav has extensive experience in representing clients' interests in various disputes, including disputes regarding the tax treatment of expenses of manufacturing companies, complex VAT issues, and transfer pricing claims which have become a hot topic in Russia.

Vladislav was ranked among Russia's best tax controversy experts according to the International Tax Review in 2013.

White Gardens Business Center

Lesnaya ulitsa, 7

Moscow, 125047

Russia

Tel: +7 495 644 0500

Email: dzhangar.dzhalchinov@dentons.com

Website: www.dentons.com

Dzhangar 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 more than 700 court cases including 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. Dzhangar is the author of a book on tax risks in contracting and more than 50 articles in leading Russian professional publications. He is a member of the International Fiscal Association. Dzhangar became the official reporter for 'key practical issues to eliminate double taxation of business income' for the Russian branch of IFA in 2011, for 'enterprise services' for 2012, and was appointed the official reporter for 'taxation of foreign passive income for groups of companies' for 2013.

White Square Office Center

10 Butyrsky Val

Moscow, 125047

Russia

Tel: +7 (495)223 5131

Email: maria.mikhaylova@ru.pwc.com

Website: www.pwc.ru/en/legal-services/practices/tax-dispute-resolution.jhtml

Maria Mikhaylova is a senior associate of the firm's tax dispute resolution group in Russia.

Maria has more than eight years' experience and before joining PwC Legal in 2010 she was director of legal affairs for a trading company of one of the major multinational brewing holding companies. Her area of responsibility included the organisation of full legal support of the company, including tax law issues. Maria negotiated the company's affairs with the Russian tax authorities at the pre-tax dispute resolution stage and presented the company's interests in the arbitration courts in Russia at all stages of the judicial process.

At present, her main activities at PwC Legal are consulting leading Russian and foreign companies on tax issues, representation of companies in tax disputes as to the pre-trial stage, and in court, including in the framework of disputes surrounding the interests of companies on transfer pricing.

Maria was ranked among Russia's best experts according to the International Tax Review in 2013.

Block C, 10, Presnenskaya nab

Moscow, 123317

Russia

Tel: +7 4955141306 x11188

Email: morlov@kpmg.ru

Website: www.kpmg.com/ru

Mikhail has been a partner of KPMG Russia's tax and legal services since 2010.

Mikhail's background includes helping to draft the foundation of Russian tax law, as the head of the Taxation Policy Department with the Russian Ministry of Economic Development and Trade, along with many years representing Russian and multinational clients in various tax disputes, including administrative appeals and litigation.

Mikhail is the chairman of the Tax Law Expert Council of the Budget and Tax Committee of the Russian State Duma (Parliament), and has an active role in drafting tax legislation.

In addition, Mikhail lectures at the National Research University Higher School of Economics and regularly participates as a speaker at events organised by KPMG, and at external industry seminars.

Mikhail holds a specialisation degree in law and a PhD in law from Moscow State Law Academy.

White Square Office Center

10 Butyrsky Val

Moscow, 125047

Russia

Tel: +7 (495)223 5131

Email: yana.proskurina@ru.pwc.com

Website: www.pwc.ru/en/legal-services/practices/tax-dispute-resolution.html

Yana Proskurina has more than 13 years' experience with tax dispute resolution in a broad range of industries including consumer and industrial product manufacturers and companies in the automotive and oil & gas sectors.

Yana leads projects for representing client interests in interactions with the tax authorities and during all stages of tax disputes. She helps develop the best possible strategy for handling each tax dispute to effectively defend client interests.

Yana's specialisation includes (i) consulting on various tax matters, (ii) representing clients in the pre-trial (administrative) stages of tax disputes, drafting responses to the tax offices' demands, drafting letters of disagreement (objections) to tax offices, involvement in the review of tax audit materials, and so on, and (iii) representing clients in arbitrage courts at all stages of court proceedings.

The tax dispute resolution group headed by Yana is recommended by the Legal 500, Chambers & Partners Europe and the Russian rating website Pravo.ru as one of the leading tax law attorney teams in Russia. Yana was also ranked among Russia's best tax controversy experts according to the International Tax Review in 2013.

Business Center White Square, 5

Lesnaya St, Bldg B,

Moscow, 125047

Russia

Tel: +7 4957870600

Email: svoropaev@deloitte.ru

Website: www.deloitte.com

As one of Russia's leading tax advisers, Sergei Voropaev, Deloitte CIS tax and legal partner, has extensive experience in managing a sizeable team of tax lawyers on engagements to represent both Russian and multinational companies from numerous industries in cases related to tax issues.

Sergei's team also specialises in providing advice on the most complex matters of Russian taxation, particularly with regard to technical and risk management-related tax compliance issues. Sergei himself has represented clients in more than 500 tax disputes, achieving a phenomenal 99% success rate in the process.

He has provided representation, expert opinions and support regarding Russian tax and legal matters in a wide range of international arbitration and litigation cases. He also provides his clients with extensive support in their interactions with the Russian tax and law enforcement authorities and in tax-related criminal proceedings.

Sergei's experience in Russian tax and criminal legislation is unparalleled. He has provided consultations to the Russian government and High Court authorities on a variety of tax issues, and has taught various tax law disciplines at Moscow State University.

He holds the position of tax ethics officer for Deloitte CIS and became the leader of the Deloitte Foundation in 2013, a not-for-profit organisation aimed at focusing the firm's social and charitable activities in the CIS.

Sergei holds master's degrees in both law and international economics from Moscow State University.