Дмитрий Гараев

Dmitry Garaev

Partner, Tax & Legal, Mergers & Acquisitions

KPMG in the CIS

Dmitry has broad experience in Russian and international taxation matters; taxation of deals, inter alia tax aspects of share purchase agreements, pre- and post-sale reorganization, deal and debt finance structuring.  

Dmitry's key skills include: 

  • Advising on Russian taxation.
  • Advising on international taxation, including taxation of cross-border transactions.
  • Tax structuring of deals.
  • Financial modelling of tax flows.
  • Advising on tax aspects of ownership and financing structures’ reorganization.

Dmitry’s experience includes:

  • Support in developing international structure for tax-efficient investment in a project with a value of over US$900 million.
  • Leading projects on reorganization of ownership structures as well as trade and financial structures for going public or attracting private investors.
  • Advising on taxation of cross-border capital flow.
  • Advising on the upward adjustment of the value of assets for sale, including change in tax value of assets (“step-up in basis”).
  • Leading projects on tax due diligence of Russian and international companies, including the ones with multi-billion dollar turnover.
  • Participation in negotiations on tax aspects of sales purchase agreements. Approval of tax assurances and warranties.
  • Participation in the London Court of International Arbitration (LCIA) as an expert.

Among Dmitry’s clients are both corporations and private equity funds operating in various sectors.


In the Media

Article for International Tax Review on Russia's economic response to the challenges of the pandemic.

Comments for ICT-online.ru on the tax maneuver in the IT industry.


Education and qualifications
  • Financial University under the Government of the Russian Federation, Ph.D. in Economics

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