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The Russian taxation system is on its way from conception to maturity. With the Russian
Tax Code the taxation rules have become much clearer, but in spite of the initial
clarity the Russian taxation system is only taking form in the activity of law which
can be described as a competition of arguments. Increasingly we feel that the provisions
of the Tax Code (i.e. the arguments of the lawmaker) are challenged by the arguments
expressed in legal practices, i.e. the interpretations and actions by the taxation
authorities, business usages, and, last but not least, authoritative statements,
culminating in the strong arguments by the supreme courts. This book will guide the
investor and other interested readers to understand the resulting present day Russian
taxation system. Together with a general overview of all the most important provisions
of the law we deal at a practical level with details affecting investment choices,
financing, repatriation of profits and day-to-day financial management issues. The
book describes the framework of the taxation system covering the rights and obligations
of both taxpayers and taxation authorities. All the taxes are presented and explained:
the Corporate Profit Tax, the VAT, Personal Income Tax, Social Tax and others. Extra
emphasis is placed on complex matters such as financing choices, leasing, thin-capitalization
rules, transfer pricing, permanent establishments and other key issues in taxation.
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This is the third thoroughly expanded, updated and improved edition of the Awara
Guide to Russian Taxes, following the groundbreaking first edition of 2002 and the
second updated edition of 2003. This time this book is a project of Awara — Publications
which has signed up Hellevig, Klein & Usov attorneys at law for the producing the
contents. The authors of the book are Jon Hellevig and Artem Usov, partners with
the law firm. Dr. Alexander Vereshchagin has conducted a thorough research of all
the relevant themes and served as the editor for this present edition.
We hope that
the Awara Guide to Russian Taxes will continue to enhance the understanding of the
Russian taxation laws and serve as an excellent reference guide to practical matters
being a real aid in work for directors, controllers, legal counsels and other managers
of companies, as well as students and anybody that wants to know how taxes are levied
in Russia.
About the authors
The authors of the book are Jon Hellevig and Artem Usov, partners
with the law firm Hellevig, Klein & Usov Llc. Dr. Alexander Vereshchagin has conducted
a thorough research of all the relevant themes and served as the editor for this
present edition.
Jon Hellevig has been actively working on the Russian market since
1990 for in the filed of law, taxation and financial administration.
He specializes
in investment consulting, tax and corporate law and human resources (including labor
law). Jon Hellevig is the author of ?Expressions and Interpretations? (2006) on philosophy
and philosophy of law. He has also written the ?Awara Guide to Russian Taxes? (Published
in English in 2002 with updated edition in 2003 and Russian edition in 2003) and
the ?Awara Guide to Russian Human Resources? (Russian and English editions in 2002
and 2003). He regularly lectures at international seminars on topics of his specialization.
Before entering the Russian market he worked at banks in Finland, first in legal
positions, but later in more finance relate and managerial positions.
Jon has a University
degree in Law from the University of Helsinki, Finland (1985). In 1998 he acquired
an MBA with the Ecole Nationale des Ponts et des Chaussees and University of Bristol
Graduate School of International Business with KPMG European Training Center, 1998
Jon Hellevig is fluent in English, Russian, Swedish and Finnish and has knowledge
of Spanish, German and French.
Jon was born in February 26, 1962 in Helsinki, Finland
and is married and has two daughters.
Artem Usov joined Awara in 2002 and is presently
a Partner at the company and has major field of specialization in tax and corporate
law of Russia. Artem is a graduate from the Russian Tax Academy. Presently he is
finishing his Ph.D. with the thesis Major Contract Terms. Artem co-wrote the second
edition of ?Awara Guide to Russian Taxes? (published in 2003). Artem is the co-author
of ?Awara Guide to Russian Taxes? and ?Awara Guide to Russian Human Resources?. Artem
is fluent in English in addition to his native Russian.
Dr. Alexander Vereshchagin
joined the company as a Senior Associate in 2005. He earned his first scientific
degree (in legal history) in 1997 from the Moscow State University, of which he is
also a graduate. In 2004 he received Ph.D. in Law from the University of Essex for
his research on the development of judge-made rules in the Russian legal system (in
particular commercial law), thus becoming the first Russian lawyer who obtained doctorate
in Britain. He is the author of three books and many articles on socio-legal topics.
Home > Publications > Awara Guide to Russian Taxes
Awara Guide to Russian Taxes
