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4.4. Rules Against Tax Evasion in the International Practice. New Legislative Tools to Reduce Tax Evasion in Russia

Thursday, May 17
12:30 - 14:00

Hall #4, General Staff Building (6-8, Dvortsovaya sq.)

Anti-avoidance Issues exceeded the limits of national legislation and develop in terms of international experience and references contained in documents, prepared by international organizations

In the report on base erosion and profit shifting OECD underlined importance of implementation tax evasion measures in national legislation as one of main anti-avoidance rules.

In Russia anti-avoidance measures were formalized in the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation № 53 of 12.06.2006. In august 2017 Federal act Concerning the Introduction of Amendments into the First part of the Tax Code of the Russian Federation № 163-FZ of 18.07.2017 came into force and secured in legislation rules against tax evasion.

One of the main topic of the panel are Approaches of the FTS of Russia to application of tax arrangements prohibition and measures of collection of taxes from beneficial owner.

Participants will discuss international practice of the tax avoidance as well as court practice formed in Russia to date.


Elena Suvorova

Head of Department, Federal Tax Service of the Russian Federation


Raisa Aleksakhina

Partner - Head of the Government Relations Practice, PwC Legal


Since 1995, Raisa has specialised in advising on civil, corporate, tax, financial, sports and customs law, as well as in dispute resolution with public authorities.

Raisa has unique expertise on the practical application of Russian and international tax, customs and financial law. She is the author of more than 100 research papers
and articles on tax law and general legal issues. 
Raisa is currently leading projects on taxation and civil law, as well as heading engagements aimed at resolving disputes with public authorities.
Raisa has significant experience in assessing the tax and civil law risks associated with business reconstructions as well as in evaluating the financial health of companies in the Russian market.

Walter Andreoni

Partner, Mercanti Dorio e Associati


Member of the Association of Professional Accountants. Holds a foreign relations degree from Leiden University; specializes in transfer pricing services, international tax management and corporate law. Published a number of articles on OECD comments and international taxation.

Konstantin Chekmyshev

Deputy Head, Federal Tax Service of the Russian Federation


Born on September 23, 1979.

Education, academic degree:

In 2001 graduated from Bashkir state university. Ph.D. in Law.

Professional experience:

Since 2001 had an experience working in tax authorities, Federal Service for Financial and Budgetary Supervision, Ministry of Internal Affairs of Bashkortostan. In 2010-2013 acted as a head of Legal Department and Bankruptcy Procedures Department in Bashkortostan Regional Derectorate.

In September 2013 appointed Deputy Head of Federal Tax Service's Taxpayers Registration and Recording Directorate. In October 2015 appointed Head of Federal Tax Service's Bankruptcy Procedures Directorate.

In February 23, 2018 appointed Deputy Head of Federal Tax Service.

Coordinates and controls the following activities:

– Bankruptcy Procedures Administration;

– Tax Debts Administration.

Coordinates methodological and organization support, coordination of tax authorities work on representing Russian Federation in bankruptcy cases and bankruptcy procedures.

Coordinates ensuring receipt of obligatory payments in the budget system of the Russian Federation by applying enforcement measures.

Aleksey Karpenko

Senior Partner, Forward Legal


Senior Partner at Forward Legal; member of International Tax Specialist Group; allied member of Outer Temple Chambers; co-chairman of Russian office of the New York State Bar Association (NYSBA); author and co-author of publications on litigation, tax law and business restructuring in Russian and international legal and business media; speaker at numerous training courses, conferences and panels.

Viktor Matchekhin

Associate professor, Kutafin Moscow State Law University (MSAL)


Associate professor of the Kutafin Moscow State Law University (MSAL) financial law department, associate professor of the Financial University under the Government of the Russian Federation tax policy and customs tariffs regulation department, head of Russian Tax Practice of Linklaters, scientific secretary of Russian department of the International Fiscal Society, Candidate of Juridical Sciences. Participates in organization of events on the topic of International Taxation in Russia. Specializes at Tax Law including Tax disputes and Tax consulting. Has depth of experience in consulting Major foreign companies most notably of financial industry as well as Russian companies, including companies with state participation, on wide range of issues including Tax legislation, taxation of securities, bank operations, structure products, international taxation, etc. Victor participated in Draft of a bill projects for the reform of Tax Legislation. Graduated from Plekhanov Russian University of Economics, Moscow State Law University. Speaks English and Victor is an author of numerous local and foreign publications on the topic of Taxation. According to The Legal 500, Chambers Europe и International Tax Review, Victor is one of lead experts in Russian Tax Law.

Aleksey Nesterenko

Partner, Ernst & Young (CIS)


Partner, Tax & Law, international company Ernst & Young Moscow, Head of Tax policy and controversy department in CIS

Alexei has over 20 years of experience supporting multinational and local trading, manufacturing, transportation, pharmaceuticals, financial companies and financial and credit organizations, providing services on Russian and international tax planning, structuring of activities and transactions, supporting the clients in negotiations with the tax authorities, resolution of tax disputes.

Has experience in managing international tax risks for one of the largest public vertically integrated oil and gas companies.

Alexey is the author of numerous materials and publications in the press, including publications in the journals Tax Disputes and Legal Insight, a participant in international and Russian legal and tax forums and conferences.

Mikhail Orlov

Partner - Head of Tax and Legal Department, Russia & CIS, KPMG


Mikhail is a Chairman of the Tax and Customs Law Expert Council of the Russian State Duma and a Public Tax Ombudsman under RF Presidential Commissioner for the Entrepreneurs' Rights, drafts legislation. Prior to joining KPMG, Mikhail participated in reforming Russian economics legislation, acted as Head of the Taxation Policy Department with the Russian Ministry of Economic Development and Trade, was a Partner at a well-known Law Firm. Mikhail has 23 years of legal experience in: supporting clients in tax related disputes, conducting cases in arbitration courts and courts of general jurisdiction and consulting on different tax issues.

David Russell QC

Barrister, Outer Temple Chambers

Niklas Schmidt

Partner, Wolf Theiss


Niklas J.R.M. Schmidt heads the firm-wide Tax team. He is admitted as both a lawyer and as a tax adviser. Before joining the firm, Niklas worked for several years at a "Big Four" accounting firm and as a research assistant in the tax law department at the University of Vienna. His publications include various books and articles in international tax journals. Niklas is frequently engaged as a speaker at tax conferences and has been a visiting lecturer at various universities. Currently, he is a member of the examination commission for the "Certified Financial Planner" exam in Austria, and he sits on the editorial board of the "taxlex" and "SteuerExpress" magazines. Furthermore, Niklas is a member of the International Fiscal Association, the International Bar Association, the International Tax Planning Association, the International Academy of Estate and Trust Lawyers and the Society of Trust and Estate Practitioners.

* The Programme may be subject to change