What he specialises inAndrey specialises in tax law. His professional interests include advisory and litigation projects connected with different aspects of the taxation of foreign companies in Russia and applying double taxation treaties, including: taxation of interest, dividends, royalties; setting up permanent establishments; allocating income and expenses between a head office and a permanent establishment' and paying intra-group financial and service fees.
Andrey has represented taxpayers in lawsuits to identify the actual recipient (beneficial owner) of income, on applying international double taxation treaties and accounting for intra-group expenses in international companies.
His main achievements
- Andrey is actively involved in providing comprehensive legal and tax support in the context of preparing to stage the 2018 FIFA World Cup, European Football Championship EURO-2020 and other major international sports tournaments;
- his tax practice group is involved in projects that cover multiple jurisdictions and where advisors also participate from foreign law firms, many of which are members of the international associations Taxand and Terralex;
- Andrey successfully completes litigation projects on precedent-setting matters connected with different aspects of applying tax benefits;
- his team offers efficient solutions in the framework of litigation projects connected with taxation of international holding companies in Russia. This concerns, in particular, booking costs of intra-group financing, justifying the inclusion in expenses of fees for intra-group services, and other matters.
What they sayAndrey is recognized by independent international legal directories The Legal 500, EMEA and Tax Directors Handbook as one of the leading experts in tax law.
“Dynamic lawyer Andrey Tereschenko is highly regarded for his "customer-oriented approach” (Chambers Global).