Alexey Oskin

Alexey Oskin

Deputy Director

Tax and Legal Practice

Korpus Prava (Russia)

Autors Articles
Search for the Actual Income Recipient Continues

The supervisory authorities are paying more attention to the practical application of the concept of the actual income recipient. Everyone has heard the recent cases against such companies as "Northern Kuzbass" (A27-7455/2010), "Naryanmarneftegas" (A40-1164/2011), "OriflameCosmetics" (A40-138879/2014), etc.

Hong Kong: A New Harbor for Russian Mutual Investment Funds

For a long time, closed-end mutual real estate investment funds have been an effective legal tool of tax planning, which taxpayers used to defer profit tax or to avoid profit tax completely on quite legitimate grounds. Thus, today there is a quite common practice, when real estate located in [...]

Trends in the Russian Judicial Practice on Tax Disputes following the results of 2015

For most taxpayers 2015 was quite eventful and crucial. This year, a lot of amendments were introduced to the tax law, which on one part aimed at crackdown in relations between the state and the taxpayer, and on the other part, during the transition period Russian taxpayers have been [...]

Concept of the “Beneficial Owner of Income” in the Russian Reality

In the context of the present-day reality, the regulatory agencies start paying closer attention to all the financial transaction and money payments performed by the residents of the Russian Federation in favor of the foreign counterparties. If earlier taxpayers could count on protection from our law enforcement agencies, now [...]