Marina Mishakova

In practice since 2014.

Marina Mishakova advises clients on the full range of tax issues and provides tax and legal support of different projects from commercial, contract and tax law perspective.

PROFESSIONAL EXPERIENCE:

Tax consulting

• Tax consulting on structuring the tax presence of foreign legal entities in Belarus;
• Advice regarding permanent establishment risks and assistance with permanent establishment tax registration;
• Structuring of cross-border transactions taking into account taxation factors;
• Tax review of different types of agreements (including intragroup agreements and bidding agreements), as well as their modification based on the risks revealed;
• Conducting tax due diligences regarding IT-companies and other targets on behalf of stakeholders as well as prior to M&A deals;
• Analysing and revealing tax risks in clients’ businesses, including consultations on permanent establishment and tax residency issues;
• Preparing transfer pricing documentation, as well as advising on structuring intragroup transactions and diagnosing transfer pricing risks;
• Advising on withholding tax, deductibility and other tax issues.

Legal consulting

• Advising international companies on possible options for their legal presence in Belarus;
• Conducting legal due diligences regarding Belarusian legal entities and representative offices of foreign entities with targets in IT, wholesale and retail, gambling and other industries;
• Drafting and performing legal review of different types of agreements;
• Consulting on foreign trade, currency control and other regulatory issues.

OTHER EXPERIENCE:

• Doing Business (a World Bank Group publication), Expert;
• Author of a number of articles and publications.

EDUCATION:

• Law Faculty, Belarusian State University, 2016;
• LLM, Belarusian State University, 2017;
• PhD student, The National Center of Legislation and Leal Research of the Republic of Belarus.

LANGUAGES:

• Belarusian, Russian, English.