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About

Guskov & Associates Legal partnership provides consulting services in the area of tax structuring, transfer pricing, capital structuring for companies and private wealth. Guskov & Associates is the exclusive representative of the IBFS united global network on legal issues in Russia.

Key clients of Guskov & Associates are companies conducting cross-border business activities, HNWI/UHNWU, family offices, business owners and their representatives.

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Services

We offer tailored comprehensive solutions based on the extensive knowledge and experience of our team members, as well as on constant monitoring of legislative trends and judicial practice.

A distinctive feature of Guskov & Associates is our committment to get all the way with the client — from concept development to implementation of agreed solutions in practice.

  • Private wealth
  • Foreign exchange controls
  • International taxation
  • Transfer pricing
  • Troubled assets
  • Blockchain and DeFi
  • Global business and legal affairs
Team

Guskov & Associates is a team of experienced professionals with extraordinary thinking and high level of responsibility showing excellent task performance at a great pace.

Our practice has shown that the synergy of creative young consultants and major experts ensures high quality service and the best result for the client.

  • Alexander Guskov
    Alexander Guskov
    Managing Partner
  • Igor Guskov
    Igor Guskov
    Partner, Attorney
  • Julia Sakharova
    Julia Sakharova
    Partner, Chief Strategy Officer
  • Marina Kharitidi
    Marina Kharitidi
    Senior Tax Manager
  • Valeria Zhiganina
    Valeria Zhiganina
    Of Counsel
  • Galina Knyazeva
    Galina Knyazeva
    Tax Manager
  • Gabil Abdurakhmanzade
    Gabil Abdurakhmanzade
    Senior Lawyer
  • Ksenia Tokar
    Ksenia Tokar
    Lawyer
  • Vsevolod Bude
    Vsevolod Bude
    Leading expert, corporate accounts
  • Olga Grebenyuk
    Olga Grebenyuk
    Paralegal
  • Igor Kovalevich
    Igor Kovalevich
    Leading Lawyer
  • Dina Musina
    Dina Musina
    Of Counsel
  • Evgeny Suslov
    Evgeny Suslov
    External legal consultant
  • Anastasia Bugrova
    Anastasia Bugrova
    Lawyer
  • Elena Smirnova
    Elena Smirnova
    Leading Transfer Pricing Expert
Events & media
Contact
apt. 375, 8/1 Presnenskaya Naberezhnaya
123112, Moscow Russia
Бизнес-центр «Город столиц»,
ММДЦ «Москва-Сити»
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Marina Kharitidi
Marina Kharitidi
Senior Tax Manager
mkharitidi@galp.ru

Образование

International Economics, Moscow State Institute of International Relations

Дополнительная информация

ACCA member, fluent in English and Greek.

Ksenia Tokar
Ksenia Tokar
Lawyer
ktokar@galp.ru

Ksenia specialises in personal income tax issues, provides legal advice in the field of international tax law. Prior to joining IBFS united / Guskov & Associates, she worked in banking and Deloitte, one of the Big 4 companies, where she was responsible for legislation on indirect taxes (VAT, excise).

Образование

LL.M., International Financial Law, Moscow State Institute of International Relations

LL.B., Financial and Administrative Law, Moscow State Institute of International Relations

Ключевые компетенции

• Preparation of tax opinions on personal income tax, income tax, permanent establishment, etc.
• Representing the interests of the taxpayer in the tax authorities.
• Preparation of tax reports (3-NDFL, CFC notifications, Notifications of participation in foreign organisations).

Практики

  • International taxation ▶︎

Дополнительная информация

Specialist in the Netherlands tax law, fluent in Dutch. During her student years, regularly participated in case championships (Tax Live, EY Audit Adventure, BCG Idea Challenge, Cup Moscow).

Elena Smirnova
Elena Smirnova
Leading Transfer Pricing Expert
info@galp.ru

Elena is one of the key specialists of G&A in the field of transfer pricing and tax control of prices.

As part of her work at IBFS / Guskov & Associates, Elena was involved in projects to prepare a justification for the correspondence of prices of intra-group transactions to the market level, and also successfully defended clients of interest to the tax authorities on transfer pricing issues. Prior to joining IBFS, Elena worked for the Big Four companies.

Образование

Tax specialist, Plekhanov Russian University of Economics

Ключевые компетенции

  • Development of an intra-group transfer pricing policy.
  • Preparation of supporting documentation for controlled transactions in accordance with Russian and European standards.
  • Determination of market price ranges and profitability.
  • Creation of a calculation model for the formation of prices for intra-group transactions at the market level.
  • Protecting the interests of clients when the tax authorities file claims that prices do not match the market level.
  • Formation of an expert opinion on the compliance of prices with the market level within Art. 54.1 of the Tax Code of the Russian Federation (unjustified tax benefit)

Практики

  • Transfer pricing ▶︎
Igor Kovalevich
Igor Kovalevich
Leading Lawyer
ikovalevich@galp.ru

Igor joined the Guskov & Associates team as a leading lawyer. Igor is an expert in the field of tax, civil, including copyright, law in the Russian Federation and the Republic of Belarus and specialises in complex consultations in the field of international taxation, intellectual property, contractual work and accounting policy. Igor’s high level of competence and his many years of audit practice (since 1985) provide a broad view of the tasks assigned to the team.

Igor is one of the developers of a number of draft laws regulating civil law (including copyright law), tax, accounting, information relations, relations in the field of professional sports, etc.

He is also the author of many regulatory and methodological documents, research papers, monographs, books, collections, seminars, courses, international conferences, articles in specialised periodicals and reference legal systems of legal and economic orientation.

Ключевые компетенции

  • Corporate taxation.
  • Legal construction of ecosystems, other cluster-type associations (holdings, pools, consortia, etc.).
  • Complex management consulting and support.
  • Intellectual property law (IP-law).
Evgeny Suslov
Evgeny Suslov
External legal consultant
info@galp.ru

Evgeny has extensive experience in advising Russian and international clients on investment, joint ventures, and regulatory aspects of doing business in the Russian Federation. He is recommended by the Legal 500 as a lawyer in the field of transport projects. Evgeny is also the author of a number of articles on antitrust issues, as well as labor law and long-term top management compensation programs.

Prior to founding his own law firm, Evgeny worked for a total of 12 years in the Moscow office of Hogan Lovells, where he was engaged in commercial practice, and in the legal department of PwC.

Образование

Moscow State Academy of Law named after O.E. Kutafin

BPP Law School, London

Olga Grebenyuk
Olga Grebenyuk
Paralegal
info@galp.ru
Vsevolod Bude
Vsevolod Bude
Leading expert, corporate accounts
vbude@galp.ru

Vsevolod is one of the leading specialists of Guskov & Associates in tax audit and structuring of international transactions, including those involving property-rich companies, as well as the application of the current legislation on MLI.

The skills of working for the Big Four (EY) and one of the largest Russian companies in the manufacturing sector allow Vsevolod to achieve exceptional expertise in the client’s business processes and offer optimal and practical solutions.

Образование

LL.M, Moscow State Institute of International Relations

Ключевые компетенции

  • Tax efficiency analysis of international ownership, financing and management structures
    CFC rules, preparation of “protection files” and CFC reporting.
  • Analysis of international structures from the point of view of the concept of beneficial ownership of income (beneficial owner).
  • Application of the concept of unjustified tax benefit (Article 54.1 of the Tax Code of the Russian Federation).
  • Obtaining the status of an investment advisor in the Central Bank of the Russian Federation
    tax and legal support of Russian and foreign companies when entering foreign stock markets (IPO), including the Austrian (VSE) and Cyprus (CSE) stock exchanges.
  • Implementation of fintech (fintech) projects, including the development of software solutions for compliance with tax deoffshorisation rules

Практики

  • Global business and legal affairs ▶︎
  • International taxation ▶︎

Дополнительная информация

Lecturer at the SKOLKOVO Business School, educational program “MOOVE by SKOLKOVO X MTS”

Igor Guskov
Igor Guskov
Partner, Attorney
iguskov@galp.ru

At Guskov & Associates, Igor specialises in complex legal disputes that have not been resolved by court practice and are related to the application of insolvency (bankruptcy) legislation, as well as civil law (the first, second parts of the Civil Code of the Russian Federation). Igor is an Attorney of the Moscow Region Bar Association.

During many years of practice, he has formed a reputation as a successful legal representative, capable of making out-of-the-box decisions and effectively motivating legal positions. He is an independent expert of leading legal groups specialising in bankruptcy cases.

Образование

LL.M, Kutafin Moscow State Academy of Law

Ключевые компетенции

  • Protection of interests in the main aspects of insolvency (bankruptcy) procedures: challenging transactions made by the debtor or at his expense, bringing persons controlling the debtor to subsidiary liability, checking the validity of the claims of the debtor’s creditors, challenging the decisions of the debtor’s creditors’ meetings, disputes about the legality of the actions (omissions) of the arbitration manager , disputes related to the sale of the property estate of the debtor.
  • Development and implementation of debt restructuring plans.
  • Protection of interests in disputes related to the application of parts one and two of the Civil Code of the Russian Federation.

Практики

  • Troubled assets ▶︎

Дополнительная информация

Organiser and participant of round tables on insolvency (bankruptcy) law and civil law for lawyers of the Moscow Region Bar Association and the Moscow Bar Association.

Anastasia Bugrova
Anastasia Bugrova
Lawyer
abugrova@galp.ru

Образование

National Research University Higher School of Economics, Master of Arts in Private International Law and International Commercial Arbitration

All-Russian Academy of Foreign Trade, LL.B.

Практики

  • International taxation ▶︎
  • Blockchain and DeFi ▶︎
Gabil Abdurakhmanzade
Gabil Abdurakhmanzade
Senior Lawyer
gabil@galp.ru

Gabil joined the Guskov & Associates team in 2020 and specialises in the preparation of legal advice on international tax law, as well as analysis of the practice of corporate tax disputes and the subsequent development of effective solutions for business in the Russian Federation. Prior to joining Guskov & Associates, Gabil worked for key industry companies – PwC and ALTHAUS Consulting.

Образование

LL.M, Kutafin Moscow State Academy of Law

LL.B, Financial University under the Government of the Russian Federation

Ключевые компетенции

  • Preparation of legal opinions on FPA issues, intra-group financing and provision of intra-group services, permanent establishment, etc.
  • Defense File preparation.
  • Representing the interests of a taxpayer at the stage of pre-trial settlement of disputes with tax authorities.
  • Preparation of tax and currency reporting (3-NDFL, CFC notifications, Foreign account reporting).

Практики

  • International taxation ▶︎
Dina Musina
Dina Musina
Of Counsel
dmusina@galp.ru

Образование

University of Derby (United Kingdom), Business and Management

Дополнительная информация

Fluent in English, Spanish and German.

Member of the governing body of the organisation included in the register, provided for in paragraph 10 of Art. 13.1 Federal Law “On NGOs”

Galina Knyazeva
Galina Knyazeva
Tax Manager
gknyazeva@galp.ru

Galina joined the IBFS united / Guskov & Associates team in 2014 and specialises in international tax planning for corporate clients and high net worth individuals (UHNWI and HNWI). Before joining Guskov & Associates, Galina worked for PwC, one of the Big 4 companies.

During her tenure at the company, Galina has implemented a significant number of projects aimed at increasing the tax efficiency of ownership and financing of Russian companies with foreign participation, and also assisted in the implementation of the proposed solutions.

Образование

  • National Research University Higher School of Economics
  • Universidad de Ciencias Empresariales y Sociales, Argentina

Ключевые компетенции

  • Tax efficiency analysis of international ownership, financing and management structures
    taxation and tax residency of individuals.
  • Preparation of tax and currency reporting (3-NDFL, CFC notifications, Foreign account reporting).
  • Support of opening accounts for individuals and legal entities in banks in Cyprus, Switzerland, Liechtenstein.
  • Support of compliance procedures for companies abroad.

Практики

  • Private wealth ▶︎
Valeria Zhiganina
Valeria Zhiganina
Of Counsel
vzhiganina@galp.ru

Valeria is a leading specialist at Guskov & Associates on personal taxation, foreign exchange regulation, controlled foreign companies, and other issues of structuring personal assets of high net worth individuals.

Skills of working in the Big Four companies (EY and PwC) and in the Family Office of the leading Private Banking in Russia allow Valeria to achieve exceptional expertise in understanding the structuring of wealthy clients’ assets and to offer optimal and practical solutions.

Образование

Master in Management and Marketing, Plekhanov oRussian University of Economics

Bachelor in Taxation, Plekhanov Russian University of Economics

Ключевые компетенции

  • Advice on taxation of individuals, Russian currency and migration legislation, as well as preparation of relevant reports.
  • Advice on the legislation on controlled foreign companies, as well as preparation of relevant reports.
  • Support in the process of establishing foreign companies, foundations, trusts, as well as opening accounts in foreign banks.

Практики

  • Private wealth ▶︎
  • Foreign exchange controls ▶︎
  • Global business and legal affairs ▶︎

Актуальные публикации

“The most annoying thing about the new regulation is its incredible elasticity.” How to properly report your foreign accounts. Republic, 2021.

Julia Sakharova
Julia Sakharova
Partner, Chief Strategy Officer
jsakharova@galp.ru

Julia joined IBFS united group in 2018 as Director for International Tax and later as a Partner and Chief Strategy Officer for Guskov Associates. Julia gained significant experience in tax consulting through 15 years of practice in major consulting companies such as PwC, KPMG, GSL Law & Consulting, Amond & Smith.

Julia specialises in legal assistance to comprehensive business and legal affairs affecting many areas of law, complex IFRS issues and practical aspects of the implementation of legislative initiatives in Russia and abroad. Julia also participated as an expert in the development of a draft package of deoffshorization laws in Russia. In addition, Julia is a certified accountant and member of ACCA.

Образование

Plekhanov Russian University of Economics

Ключевые компетенции

• Corporate taxation of cross-border transactions.
• CFC rules, beneficial owner concept, tax residency.
• Issues of intra-group financing and structuring a single financial center for large groups.
• VAT issues, including setoff when working in the EU markets, especially for IT companies.
• Analysis of tax consequences and optimisation of investment structures in the Russian Federation.
• Characteristics of applying IFRS rules in tax planning.
• Double taxation agreements and Common Reporting Standard (CRS).

Практики

  • International taxation ▶︎
  • Global business and legal affairs ▶︎
Alexander Guskov
Alexander Guskov
Managing Partner
aguskov@galp.ru

Alexander is a Managing Partner in Guskov & Associates previously having been a Partner and Head of Tax and Transfer Pricing Department at IBFS united till 2019. Before IBFS united Alexander was a part of KPMG team. Alexander also acts as an independent advisor to top-level managers in terms of private wealth and property management taxation.

Having deep particular knowledge in the realms of international taxation, transfer pricing and private wealth structuring, Alexander is a reputable speaker at high-profile conferences and charismatic commentator in leading Russian media sources being famous for his creative out-of-the box thinking.

Образование

  • Master in Tax Law, State University of Management
  • Leiden University Tax summer school, the Netherlands (2018)

Ключевые компетенции

  • Corporate taxation of cross-border trade.
  • Controlled foreign companies (CFCs).
  • Interest protection for income beneficial owners.
  • Transfer pricing (preparation of defense files and benchmark assessment).
  • Double Tax Treaties (DTTs) and Common Reporting Standard (CRS).
  • Personal holding vehicles for high net worth individuals and their families.

Практики

  • International taxation ▶︎
  • Transfer pricing ▶︎
  • Private wealth ▶︎
  • Blockchain and DeFi ▶︎

Дополнительная информация

Lecturer of the legal block in the Practicum Global Shift program of the Skolkovo Business School and lecturer of the MOOVE program by SKOLKOVO X MTS program

Lecturer on Fundamentals of International Taxation (in English) for master’s students, RANEPA

Актуальные публикации

Private wealth

Our experts work both directly with business beneficiaries and with representatives of family offices and personal lawyers. The extensive experience of our team allows us to find a solution even in the most difficult situations.

Our work with private capital includes the following issues:

Foreign exchange controls

The main areas of our work in the field of currency legislation:

International taxation

Taxation of operations and transactions involving foreign companies is a complex aspect of doing business, which is not always possible to work through without subject matter experts.

We are ready to offer out-of-the-box approaches and provide services that meet the highest quality standards in the following areas:

Transfer pricing

Market verification of pricing levels is one of the main focuses of tax audits. Our experts have vast experience in intra-group pricing justification, as well as intra-group pricing policies optimisation.
We work with companies in the commodity sector, pharmaceuticals, IT, manufacturing, trade (including foreign trade) and high-tech companies.

The main areas of our transfer pricing activities are:

Troubled assets

The experts of Guskov & Associates have significant experience in the successful and comprehensive management of particularly valuable assets, including real estate, securities, receivable. To be firther used, these assets require high-quality legal solutions and may be in a state of legal dispute.

The main areas of our work in trouble assets management are:

Blockchain and DeFi

Guskov & Associates carries out deep expertise in the field of ensuring the turnover and taxation of digital financial assets and digital currencies, taking into account the legal regulation of Russian and foreign jurisdictions, including issues of legal security of storage and disposal of such assets.

The key areas of digital projects are:

  1. Filing tax returns for individuals and legal entities on transactions with cryptocurrency.
  2. Consulting and full support for the Security Token Offerings (STO).
  3. Planning the tax burden for operations with cryptocurrency, mining projects.
  4. Analysis and mitigation of possible tax risks associated with digital financial assets.
  5. Selection of the optimal jurisdiction for the implementation of projects with digital financial assets.