Andrey Sheptiy
Senior Associate
Andrey Sheptiy is a Senior Associate of the VERBA LEGAL Tax Practice.
Andrey focuses on advising Russian and foreign companies on Russian and global taxation for the purposes of raising tax effectiveness and minimising potential tax risks (various business matters, transaction structuring, attraction of foreign and domestic equity and debt financing, acquisition and disposal of assets, corporate restructuring, management and employee taxation, structuring of incentive and option programmes).
Andrey possesses large experience in preparing transaction and issue documents in the framework of M&A transactions and capital market access, and in conducting internal tax audits and pre-sale due diligence.
His job includes development of the most tax-efficient personal and corporate structures. Andrey is also much experienced in advising on taxation of operations with securities and financial instruments.
Andrey focuses on advising Russian and foreign companies on Russian and global taxation for the purposes of raising tax effectiveness and minimising potential tax risks (various business matters, transaction structuring, attraction of foreign and domestic equity and debt financing, acquisition and disposal of assets, corporate restructuring, management and employee taxation, structuring of incentive and option programmes).
Andrey possesses large experience in preparing transaction and issue documents in the framework of M&A transactions and capital market access, and in conducting internal tax audits and pre-sale due diligence.
His job includes development of the most tax-efficient personal and corporate structures. Andrey is also much experienced in advising on taxation of operations with securities and financial instruments.
He advises private clients on matters related to relocation, application of the deoffshorisation law, structuring of assets return to Russia, and tax planning for personal assets management and intra-jurisdiction transfer (including through CEIF, personal funds, and other structures).
Andrey took part in advising on many complicated and multi-dimensional tax disputes, and successfully provided legal support to clients during pre-inspection analysis, tax inspections, and on the pre-trial and trial stages of dispute resolution, including representation in the tax authorities and in courts.
Education
Andrey graduated with honours from the Ural State Law University in 2019. He has a bachelor degree in international law, and a master degree in international tax law.
He is a post-graduate student, and is working on a PhD thesis on international taxation.
He is a post-graduate student, and is working on a PhD thesis on international taxation.
Academic Activity
Andrey is the founder and a permanent author of Telegram channel “Head of Tax” for tax professionals, with a 3.4 k audience.
Winner and awardee of many student competitions on Russian and international taxation as a participant and coach of the MSU and NRU HSE team.
Administers national Tax Live student competition.
Author of research works published in RSCI and HAC editions.
Visiting tax lecturer at RUDN, USLU, NRU HSE, and educational online platforms.
Winner and awardee of many student competitions on Russian and international taxation as a participant and coach of the MSU and NRU HSE team.
Administers national Tax Live student competition.
Author of research works published in RSCI and HAC editions.
Visiting tax lecturer at RUDN, USLU, NRU HSE, and educational online platforms.
Selected Experience
TAX CONSULTING
Advised a Russian public online company on NASDAQ de-listing and transfer to the Russian jurisdiction via SAR, and took part in the preparation of the tax sections in the tender documents on buy-out and exchange of shares of public and institutional shareholders.
Advised on M&As and the accompanying restructuring, sorting out intra-group debts, and bearing in mind the corporate and counter-sanction restrictions for foreign companies selling their Russian businesses (including preparation of the tax sections of the transaction documents).
LTIP tax structuring for the Russian top management of a European public perfume company.
TAX DISPUTES
Successfully advised a large development company at the pre-trial stage of a tax dispute related to recognition of interest expenses on cross-border project financing with claims for over 500 mln roubles.
Advised a precedent-setting Russian car dealer in a tax dispute relating to cross-border corporate pre-IPO restructuring with additional accrual of 2 bln roubles.
Prepared a successful defence file on the beneficial ownership aspect of dividend payments, which resulted in an episode with potential additional tax accrual of several hundred million roubles being removed from the inspection report.
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