Sergey Artemiev is a Senior Associate of the Tax Practice of ALRUD Law Firm.
Sergey’s focus area of tax expertise encompasses elaboration and implementation of the corporate, financial and contractual structures, in compliance with Russian GAAR and SAAR and court practice on application of the Double Tax Treaties.
Sergey supports our Clients in resolving tax disputes and he has a unique experience in tax investigations and tax due diligences, that enables him to provide comprehensive advice to companies and elaborate effective and safe business models.
Sergey graduated from Kutafin Moscow State Law Academy. He is fluent in English and has a specialist’s degree in translation, in the sphere of business communications.
Sergey joined ALRUD in 2015. Before this, he had worked for one of “Big Four” firms (TDR Group). Sergey is an advocate and member of International Bar Association (IBA). He collaborates with Russian tax authorities and various international business associations, including AmCham (Tax Committee).
on structuring of its business and supplies in Russia, including issues of a permanent establishment, VAT, transfer pricing and currency regulation.
on compliance of an international project, on launching of its online platform for selling software, with Russian tax law requirements.
goods on a tax investigation, of its main distributor in Russia, at the pre-closing of the M&A deal.
in respect of establishment of joint ventures in Russia, related to the automotive industry.
during acquisition of a major stake of shares in a grain trader, involved in exporting of grain and beans.
during the tax audit of its Russian subsidiary and interrogations of its employees.
on structuring of the media rights agreement with a Russian broadcaster, including VAT on E-services and withholding tax on royalties.
on the tax issues related to the Funding Swaps and Repurchase Transactions with the basis of Russian equities and derivatives.
on structuring of its intra-group transactions with a Russian subsidiary.
during its on-site tax audit, related to the justification of transfer of the tax losses.