IN PRACTICE SINCE 2012

PROFESSIONAL EXPERIENCE:

TAX CONSULTING

1. Permanent establishment:

• Assessing large foreign companies’ tax risks related to the chances of their recognition as permanent establishments in Belarus, giving practical recommendations on preventing and minimizing associated negative consequences;
• Consulting an international pharmaceutical company on the risks of recognizing it as a permanent establishment in Belarus, adjusting the company’s international policies in accordance with applicable Belarusian laws;
• Consulting a permanent establishment of a large international holding specializing in healthcare on the matters related to its registration with the state authorities;
• Assessing the risks of a large engineering company’s recognition as a permanent establishment in Belarus given the factual circumstances and nature of the company’s employees’ activities in Belarus, giving practical recommendations on preventing and minimizing associated negative consequences.

2. Transfer pricing:

• Consulting a large Belarusian-American company on the questions of legal regulation of affiliated parties’ activities in accordance with the applicable Russian laws, including the differences in taxation in case an affiliation between the tax-payers is identified, regulating prices for tax purposes and tax control in respect of the transactions between affiliated parties;
• Consulting on the questions of complying with the rules on transfer pricing, giving practical recommendations intended to confirm that the prices used in contracts correspond to the market price range and pricing methods.

3. “Google Tax”

• Consulting international companies on the questions of applying the rules on calculating and paying VAT in Belarus for the services rendered in the electronic form (Internet services) (“Google Tax”).

4. Other tax matters:

• Consulting an international online-marketing centre on the questions of entering Belarusian market, providing advice on the tax structure of business;
• Consulting a large international company – manufacturer of food products – on the tax matters of accounting payments under a license agreement;
• Consulting individuals on tax matters, drafting and presenting tax statements.

RESOLVING TAX DISPUTES

Being present at in- and out-of-office inspections, challenging their results. Judicial and pre-trial settlement:

• Drafting objections, challenging the decisions of tax authorities on various tax matters (profit/income tax, VAT, permanent establishment, invalidity of certain accounting documents, etc.), making it possible to reduce the amount of tax additionally charged from some clients for 600 000 Belarusian rubles (total amount for 2017);
• Challenging the additional amounts of VAT charged from a large Belarusian company due to the invalidity of several accounting documents (Presidential Order No. 488 of 23 October, 2012) and, as a result, managing to protect the client’s interests (completely avoid paying additional amounts) by establishing that the provisions of the Decree did not apply to the case at hand;
• Being present at a State standardization committee out-of-office inspection of a large Belarusian plant and, as a result, avoiding any repercussions for the client.

Other experience: 

• Providing legal support for the “FSP Art Picnic” cultural event (2015, 2016, 2017);
• Mentoring at TeenGuru Business Academy;
• Co-drafting a practical guide for tax consultants “Tax aspects of civil law relations”;
• Practicing at the courts of general jurisdiction.

EDUCATION:

• Belarusian State University, Faculty of Law,Specialty: Tax and Banking Law;
• BSU Institute for Retraining and Qualification Upgrading of Judges, Prosecutors and Legal Professionals, advanced training, academic discipline “Defense Attorney’s Activities in a Criminal Process”.

The lawyer’s activity was terminated on October 28, 2021 at his own request.