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Practice Focus

Kirill Vikulov specializes in advising Russian and multinational clients on a wide range of complex tax issues, including M&A deals, joint ventures, international holding and financing structures, and various financial and capital markets transactions.

Representative Legal Matters
  • Advised Japan Bank for International Cooperation, Deutsche Bank AG, Tokyo Branch, Societe Generale, Tokyo Branch, Goldman Sachs Realty Japan Ltd. in connection with project financing for Irkutsk Oil Company LLC in the amount of USD 871 million for the acquisition of equipment for the production of ethylene and polyethylene.
  • Advised Agency for Housing Mortgage Lending (AHML) on legal and tax issues in connection with 11.5% mortgage loan securitization of USD 836 764 559 (RUB 48 197 806 000) loan portfolio which also featured interest rate swap between the issuer and Agency for Housing Mortgage Lending to facilitate fixed interest rate on the bond.
  • Advised one of the largest producers and exporters of metallurgical coke in Russia in connection with the issuance of new USD 350 million 5.90 per cent Notes due 2025 under Rule 144A / Reg S.
  • Advised a Russian oil processing company on various direct and indirect tax issues, including the changes in the Russian excise taxation for oil refineries.
  • Advised a multinational vertically integrated metallurgical and mining company in connection with taxation of the public holding company.
  • Advised one of the world’s leading container shipping lines on the restructuring of its Russian business and the proposed JV in Russia. The deal involved a complex structuring analysis including various corporate and tax issues.
  • Advised a Russian oil processing company in connection with concluding an agreement on modernization of processing assets with the Ministry of Energy of the Russian Federation.
  • Advised major Russian and foreign groups on intercompany restructurings in view of the developments in the Russian «deoffshorization» legislation and court practice on thin-capitalization.
  • Advised Russian and foreign groups on setting up tax-efficient holding, financing and management structures in the oil and gas, industrial manufacturing, consumer products and retail, real estate, pharmaceuticals, IT and financial services industries.
  • Advised Russian high net worth individuals on setting up various wealth management and estate planning structures, including structures using foreign trusts and foundations.
Professional membership
  • member of the Advisory Board of the Federal Tax Service of Russia on taxation of foreign investors and commercial organizations with foreign investments
  • co-chair the Taxation Committee of the American Chamber of Commerce
  • expert for tax committees of the Russian Union of Industrialists and Entrepreneurs, Russian Chamber of Commerce, and Association of European Businesses (AEB) on various international and domestic tax issues
  • visiting professor of International Tax Law at the Moscow State Institute of International Relations (MGIMO)
  • Moscow State Institute of International Relations (MGIMO), Ph.D., 2011
  • Moscow State Institute of International Relations (MGIMO), Law Degree in International Law with Honours, 2007