Alexei Nesterenko

For over 20 years, Alexei has worked in the field of tax policy and taxpayer support in the resolution of disputes and conflicts with tax, customs and other authorities, including litigation support to appeal against their decisions.

He has significant experience in legal support during negotiations with tax authorities, including tax audit support, preparation of arguments and documents to prove the case and client representation before tax authorities and courts.

He manages consulting projects related to Russian taxation and settlement of disputes with tax authorities, both outside and inside of the courtroom. He has contributed to the resolution of 300+ disputes which ended in favour of taxpayers.

Alexei has provided services to top foreign and Russian trade, manufacturing, transportation, pharmaceutical and finance companies, as well as financial and credit institutions, high-tech and telecom companies.

Previously, he worked for EY and LUKOIL.

He has participated in working groups of the Russian Federal Tax Service, the Foreign Investment Advisory Council (FIAC) in Russia and other working groups aimed to improve the tax law and its application.

Alexei prepares and teaches tax law courses at Higher School of Economics and Kutafin Moscow State Law University.

An author of numerous publications in mass media and professional journals, including Tax Litigation and Legal Insight.

Major projects:

• Applying the look-through approach for dividend taxation, defending a client’s loss accounting strategy
• Defending a client’s practice of applying incentives granted by provisions of the double taxation treaty between Russia and Cyprus
• Defending a client’s practice of accounting for exchange differences and interest under loan contracts
• Supporting a client in VAT refund efforts
• Defending a client’s practice of accounting for costs of intercompany services

Ratings

• Kommersant 2024 — Foreign Economic Activity, Taxation: Tax Disputes, Taxation: Tax Consulting, Retail and Trade, FMGG

• Rossiyskaya Gazeta Ranking 2023 — Taxes

• World Tax 2022 — Tax Controversy Leaders 2022

• Pravo-300 2023 — Tax Disputes, Tax Consulting

Specialization

Industrial production / Engineering, Transport, Pharmaceuticals / Healthcare, Banking and financial institutions, IT / TMT / Technology, Retail / FMCG

Practice areas

Supporting companies in respect of tax control measures taken by tax authorities, representing taxpayers in tax disputes, transaction tax structuring, International taxation

Education

2020 Master of Business Administration (MBA in Financial Management), Economics and Business Management, Lomonosov Moscow State University

2007 Kutafin Moscow State Law University, Finance Law Department, post-graduate studies

2001 Military University of the Ministry of Defense of the Russian Federation, Faculty of Law (graduated with distinction)

Languages

English