Olga Morozova
Senior Associate
Olga Morozova

Recognition

  • Best Lawyers (2020)

21, 1st Tverskaya-Yamskaya Str.,
Moscow, 125047, Russia

Tel.: +7 (495) 935 8010
Fax: +7 (495) 935 8011

morozova_olga@epam.ru

Olga has a vast experience in tax planning and tax structuring as well as a strong academic background in this field. Olga has worked on projects including:

  • Advising clients on the application of CFC legislation and the development of effective foreign asset ownership structures.
  • Advising major IT corporations on structuring their tax activities in Russia, including the VAT aspects of offshore and onshore B2B and B2C e-commerce platforms, cloud computing and cross-border software licence transactions.
  • Advising on structuring the purchase and subsequent international leasing of aircraft registered in Russia, Ireland and Bermuda; analysing the tax implications for lessors and lessees from the perspective of Russian CFC legislation.
  • Advising major foreign investors on construction contracts for manufacturing facilities and on establishing manufacturing operations (including toll and contract manufacturing), subject to local tax exemptions, including under regional investment agreements, and also advising on related tax, customs optimisation and regulatory compliance matters.
  • Advising several major offshore contractors in the oil and gas industry worldwide on various points of Russian tax and customs law related to the design, transportation and installation of deep-water facilities on the Russian continental shelf.
  • Advising on a group restructuring involving over 20 companies and 100 subdivisions in more than 20 Russian regions, and on the practical implementation of said restructuring.
  • Conducting tax due diligence for a major Russian pharmaceutical manufacturer and its various subsidiaries.
  • Supporting the tax audit of a large leasing company and subsequently contesting the results through administrative and judicial procedures.

Prior to joining the Firm, Olga worked for a major international law firm, advising clients on tax matters, and as a senior tax consultant at one of Russia’s leading leasing companies.

Olga Morozova graduated from the Law Faculty of the Moscow State Institute of International Relations (MGIMO University).

Olga has a PhD in Law and is a professor of Financial Law at of the Moscow State Institute of International Relations (MGIMO University). She has authored over 10 professional publications in the field of intergovernmental fiscal relations and fiscal federalism, both in Russia and in foreign jurisdictions.

She is fluent in English.

Olga has been admitted to the Moscow Bar Association.

PRACTICE AREAS