Irina Kocherginskaya, LL. M.

Irina Kocherginskaya, LL. M.

Managing Director

Tax and Legal Practice

Korpus Prava

Autors Articles
Well-Being Comes Through Action, Not Through Prayer

Once becoming very important, the matter of inheritance transfer to one’s successors has immediately turned into a problem.

Off/On Shore (Substance Concept)

Since 2013, when the OECD published its report on combating corporate tax base erosion and profit shifting to low-tax jurisdictions, commonly known as the BEPS plan, we have repeatedly returned to issues associated with implementation of the BEPS plan in the pages of “Korpus Prava.Analytics”. One of the topical subjects of [...]

… and again I’m back to start, I am back to Leningrad!

Under the current conditions, the main restriction faced by all individuals and corporations is travel restrictions for individuals, cancellation of air service, and closure of borders.

International Mutual Assistance in Tax Matters: A Helping Hand or a Noose Around Neck

In the wake of the financial crisis plaguing the world economy, countries came to the conclusion that new sources of income shall be opened as soon as possible, thus they focused their efforts on taxation, in particular on fighting against use of schemes of tax evasion.