Altana specializes in legal regulation within the healthcare sector, covering regulatory and commercial issues. She has experience working on projects related to pharmaceuticals, personal data processing, and the execution of long-term investment contracts.
Altana also provides consultancy to legal entities and individuals on matters of Russian and international tax law.
Selected Experience
Tax Advisory
ALTANA advied:
an innovative company in a project involving the processing of personal data of participants in human genome research, including analysis of international approaches to the destruction of such data;
a Russian company in the establishment of companies in foreign jurisdictions, including tax advisory support;
an international group of companies in analyzing the tax implications of a corporate restructuring, including redomiciliation from Cyprus to Russia;
an IT company in the Kyrgyz High Technology Park on company incorporation and registration, including analysis of applicable tax incentives;
a Russian company organizing medical observational studies on the application of Clause 68 of Article 217 of the Russian Tax Code to cashback payments provided by an electronic platform operator to patients;
a Russian company — the general partner of Great Wall Motors — on excise tax and recycling fees applicable to M1 category electric vehicles, as well as risks associated with fiscal advantages when importing vehicles from China through Belarus and Kyrgyzstan;
a subsidiary of a global leader in aesthetic dentistry on VAT exemption for separate imports of dental products from Switzerland;
an Italian pharmaceutical company operating in Russia on the tax implications of disposal of a laboratory under both share deal and asset deal structures;
public food products company in a study of fiscal advantages available to marketplaces as compared to retail stores under Russian tax legislation;
a management company of a closed-end mutual investment fund (ZPIF) on taxation of distributions to Russian and foreign individuals and legal entities.
Tax Disputes
ALTANA advied:
a legal position for a Russian company — a resident of the Crimean Special Economic Zone providing hotel services — in a tax dispute arising in the context of an M&A transaction;
a legal position for a Russian company extracting molding sands under GOST 2138-91 regarding the taxable object for mineral extraction tax (MET);
a legal position for a Russian company extracting limestone for soda ash production regarding the taxable object for mineral extraction tax;
a legal position for a Russian company developing an apatite-nepheline deposit regarding the mineral extraction tax base calculated using estimated value methodology;
a legal position for a Russian medical devices distributor in a customs dispute concerning denial of the 10% VAT rate on imports.