Marina is a recognized expert in the professional legal community with her extensive experience in tax consulting. Having worked for more than 20 years in the largest Big4 company, Marina joined the Guskov&Associates team in 2020.
Currently Marina is the company’s leading expert on corporate tax issues, as well as a certified specialist in finance and accounting (ACCA). Marina is fluent in English and Greek.
Education
International Economics, Moscow State Institute of International Relations
Competencies
- Corporate taxes and anti-abuse concepts (FFA, MLI, 54.1, OECD Comments) Controlled foreign companies: specifics of structuring, lump-sum tax, compliance
- General principles for the application of DTT to companies and individuals. Offset of taxes paid abroad (using DTT / unilateral, credit, gross-up, exemption, deduction)
- Personal income tax in separate transactions: transfer of rights of claim, property contributions to the management company, sale of business, real estate and other property, etc.
- Portfolios of financial instruments: tax administration of the portfolio — directly and through CFCs, operations with derivative financial instruments
- Development of financial and holding structures for investing in Russia and foreign business
- Structuring of investment funds
- Long-term employee compensation programs (LTIP, ESOP), option plans
- Legislation on currency regulation and control: Decrees of the President of the Russian Federation, preparation of reports
- Development of tax positions and arguments in tax proceedings
- Tax consulting on contracts, customer support in negotiations on tax issues
- VAT in EU: goods and electronic services
- UAE corporate tax issues
Practices
Additional Information
ACCA member, fluent in English and Greek.