Tax Law

Providing consultation in the area of tax law and resolving matters related to taxation constitute one of the key forms of the activity of Attorneys at Law “Jus Aureum”.

Attorneys from “Jus Aureum” possess multi-year experience in representing the interests of the Client on any matters relating to taxation, including the following:

Consulting on matters relating to the application of provisions of tax legislation and duties regarding

• Applying legislation pertaining to profit tax, VAT, tax on organizational assets and other taxes;
• Taxation of groups of companies;
• Taxation of transactions on the securities market;
• Taxation when M&A transactions are undertaken;
• Use of tax deductions and benefits;
• Return of VAT upon export;
• Calculation and payment of excise tax.

Corporate taxation

• Consulting on questions of applying the provisions of legislation on taxes and duties;
• Strategic tax planning;
• Preparing recommendations for keeping tax records of objects of taxation, the procedure for applying tax benefits, and other tax preferences;
• Analysis of tax component of business operations and complex transactions;
• Evaluation of observance of tax legislation and tax risks;
• Tax audit, including analysis of accounting and tax data both as a whole for a certain period, and in the context of individual business operations, unearthing of inaccuracies and errors committed, preparation of recommendations to make corrections to company records and further actions;
• Consulting on matters of indirect taxation;
• Rendering legal assistance in matters concerning reimbursement of VAT, return of surplus paid and surplus recovered amounts of taxes, duties, fines and penalties;
• Preparing requests on matters of applying tax legislation for the competent authorities and analysis of the answers received;
• Supporting the Client at the stage of holding in-house and field tax inspections and during pre-trial settlement of tax disputes;
• Representing the interests of the company at the stage of judicial disputation of decisions and actions (inaction) of the tax authorities.

International taxation

• Rendering assistance in structuring investments, selecting an efficient management structure from a taxation point of view, including the choice of optimal jurisdiction, the organizational-legal form of the company, assistance in practical implementation of projects;
• Consulting on matters of international taxation, applying international tax treaties.

Individual taxation

• Analysis of the situation of previous tax periods with the goal of determining the correctness of fulfilling the duty to pay taxes and duties, uncovering possible tax risks;
• Tax record preparation services;
• Inspection of tax notifications to check for the accuracy of settlements made and preparation of instructions for carrying out tax payments;
• Analysis and optimization of tax consequences of owning property, earning income and doing business in two or more jurisdictions;
• Representing the interests of the Client at the tax authorities when effecting reconciliation on taxes and duties, obtaining various types of statements, notification of the tax authorities about opening accounts in banks abroad, submitting reports on the movement of funds for an account (contribution) in a bank located outside the Russian Federation, and other required documents;
• Interacting on the Client's behalf with the tax authorities concerning personal income tax, transport tax, property tax, land tax;
• Analysis and planning of the tax consequences for operations involving real estate, means of transport, and luxury items.

Representing the Client's interests in the course of tax audits, contesting the actions (inaction) of officials from the tax authorities, non-normative and normative acts of the tax authorities

• Legal support in the course of in-house and field tax audits (analysis of primary documentation, creating draft replies to the demands of the tax authorities, assistance in document retrieval, forming proper relationships with the inspectors);
• Determining the strategy and tactics of conducting a tax dispute on the results of tax audits, evaluating the prospects for resolving a dispute at the tax authorities and in court;
• Drafting oppositions to the audit statement and participating in review of the audit materials by the management of the tax authorities;
• Preparation of appellate and other complaints for judicial and higher-ranking tax authorities;
• Preparing court statements and building an evidentiary base for judicial challenges to the actions (inaction) of officials from the tax authorities, non-normative and normative acts of the tax authorities;
• Preparing declarations on prohibition on recovering accrued amounts and taking other interim measures before consideration of a dispute in court is completed;
• Representing the taxpayer's interests at all judicial levels;
• Consulting on compensation for damage caused by unlawful actions (inaction) of the tax authorities.