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Mikhail Orlov

Mikhail Orlov

Partner, Head of Tax and Legal

KPMG in Russia and the CIS

Mikhail has over 25 years of legal experience. His key areas of expertise include advising major companies across energy, automotive, logistics and retail sectors on tax matters, as well as supporting clients in tax related disputes.

Mikhail joined KPMG in 2010. Prior to that, he acted as Head of the Taxation Policy Department with the Russian Ministry of Economic Development and Trade, Deputy Director at the Foundation of International Institute for Development of Legal Economy, was a Partner at a well-known law firm.

Mikhail is one of the originators of Russian tax legislation: in 1998, he was part of a legal team working out the RF Tax Code. His legislative background is highly demanded as well. He extensively interacts with the Ministry of Finance of the Russian Federation and the Federal Tax Service, is a Chairman of the Tax and Customs Law Expert Council of the Russian State Duma. 

Mikhail’s direct involvement and efforts led to the introduction of the horizontal monitoring concept to the RF Tax Code, improvement of transfer pricing principles for intra-group transactions, and implementation of the beneficial owner disclosure rules. He takes part, as an expert, in the development and analysis of amendments to the RF Tax Code, including those related to oil and gas matters (tax incentives and benefits for Arctic projects, VAT, etc.).  

His work and contribution were recognized by letters of appreciation from the President of the Russian Federation, Russian ministries, and other national governmental agencies and departments. Mikhail regularly ranks among the top Russian tax lawyers according to Best Lawyers, ITR World Tax and Legal500.

PhD in Law, Associate Professor at the Higher School of Economics (Tax Law course)

 

In the Media

2020

Comments for Kommersant FM on the economic effect of a mass transfer of individual entrepreneurs to patent systems.

Comments for Vedomosti on amendments to the Tax Code

Comments for VTimes on business and the Federal Tax Service transitioning to working with electronic document flows.

Comments for Kommersant on tax initiatives as part of the RSPP's government engagement plan.

Comments for Kommersant FM on the need to expand the list of violations on which the Federal Tax Service notifies entrepreneurs in advance.

Comments on tax policy changes in the next three years.

Comments for Kommersant on proposed Tax Code amendments containing a closed list of cases for refusal to accept declarations from taxpayers.

Comments for Kommersant FM on the consequences of the revocation of the double taxation treaty with the Netherlands.

Comments for Russia 24 on amendments to the Civil Code proposed by the Ministry of Finance, under which not only property but also funds of unknown origin can be seized.

Comments for Vedomosti.ru and RBC-TV on the proposed amendments to the Tax Code of the Russian Federation concerning the invalidation of declarations with mathematical errors.

Comments for RBC on using tax deferrals to support small- and medium-sized businesses operating in industries affected by the Covid-19 pandemic.

Comments for RBC on revising CFC legislation.

Comments for Kommersant FM on the risks of mass tax evasion.

Comments for RBC on applying the Unified Tax on Imputed Income.

Comments for RBC on the level of tax deferrals for business.

Comment for Kommersant on the procedure for submitting draft laws to the State Duma.

Comments for Vedomosti on RSPP suggestions on expanding the range of tax benefits for businesses during the pandemics.

Comments for RBC on the measures that can help businesses mitigate the negative effects of quarantine.

Comments for Vedomosti on the idea of an inventory of tax incentives to differentiate the list of investment incentives​.

Comments for Rossiyskaya Gazeta on the consequences of eliminating unified tax on imputed income, and alternative taxation schemes with similar preferential advantages for business.

Comments for Vedomosti on the current version of the agreement on security and promotion of investments.

Comments for Vedomosti on tariffs of natural monopolies.

Comments for Vedomosti on a draft law on the protection of investments.

Comments for Forbes on how the Federal Tax Service has changed in 10 years under Mikhail Mishustin.

2019

An article for Vedomosti on key areas of concern in legislation to protect and encourage investments. 

Comments for Kommersant FM on jurisprudence in tax optimisation.

Comments for Vedomosti on Russian Criminal Code amendments prohibiting capital amnesty declarations in criminal proceedings. 

Comments for Forbes on the need for clarifications on the statute of limitations to be introduced to the resolution on tax crimes.

Comments for Kommersant FM on calculating statutes of limitations on tax crimes.

Comments for Kommersant FM on the property tax reform.

Comments for Business FM on a difference in approaches used by the Ministry of Economic Development to calculate the deflator coefficient for various taxes.

Comments for Kommersant FM on Russian Tax Code amendments, under which the list of real estate assets that will be taxed according to their cadastral cost becomes open.

Comments for Vedomosti on potential changes in the use of tax incentives applied to cross-border transactions.

Comments for Kommersant FM on the harm caused by illegal VAT refunds to the agricultural sector.

2018

Comments for Kommersant on the current challenges being faced by businesses in Russia.

Comments for Vedomosti on the conditions for receiving preferential tax treatment.

Comments for Finversia.ru on the regulation of the competitive environment in Russia.

Comments for RBC on Russian companies that did not pay taxes and insurance payment based on the data recently published by Federal Tax Service.

Comments for Kommersant on fiscal incentives for businesses in the Far East.

Comments for Buhgalteria.ru on the issue of tax environment instability.

Comments for NTV on a value-added tax rate increase to 20% from 18%.

Comments for Vedomosti on draft amendments to the Russian Tax Code that will provide Russian IT-exporters with an opportunity to obtain tax exemptions.

Comments for RBC on the publication from 1 August 2018 of data previously considered to be tax secrets.

Comments for Agroinvestor on a draft law that proposes to raise VAT from 18 to 20 per cent starting from next year.

Comments for Regnum.ru on Russian Tax Code amendments that would give the tax authorities access to private audit information.

Comments for RBC on the way law enforcement is increasing punishments for tax violations on the part of contractors, and how corresponding court decisions are affecting the number of fly-by-night companies.

An article for RBC on how to mitigate the effects of the value-added tax increase.

An interview for RBC TV on reducing red tape for business.

An interview for Kommersant FM on a potential value-added tax rate increase.

Comments for TASS on the Tax Code as a regulating act with direct effects.

Comments for RBC on the decision of the Federal Tax Service to postpone the publication of financial data about strategic state companies. 

Comments for Legalpress.ru on obsolete Tax Code articles.

Comments for Vedomosti on how draft tax amendments prepared by the Ministry of Finance, the Ministry of Economic Development and Trade, and the Government Expert Council could affect the implementation of companies' business strategies.

Comments for Vedomosti on draft law suggesting to cut down tax expenses of companies and their investors in case of company winding-up or withdrawing from it.

An interview for RBC TV on the special features of oil industry development in Russia.

An interview for Kommersant FM on a new project by Russian lawmakers to create two territories in Russia with offshore features – on Oktyabrsky Island in Kaliningrad and on the Far Eastern island of Russky.

Comments for Vedomosti on the potential consequences of abolishing tax controls for domestic deal prices.

An article for RBC.ru on compensating businesses for increasing income tax.

Comments for Kommersant FM on an income tax increase initiative.

Comments for RBC.ru on the task of creating new tax conditions for the future government in the President's message to the Federal Assembly.

Comments for Rbc.ru on extending the “preferential liquidation" period.

Comments for Vedomosti and Kommersant FM about capital amnesties.

2017

Comments for Business FM on identifying the moment when tax is considered paid.

An interview for RBC TV on collecting taxes from debtors.

Comments for Kommersant FM on amendments in tax burden in Russia.

Comments for pravo.ru on requalification from an attorney to judge.

Comments for NTV on changes to the Tax Code.

Comments for Kommersant FM on sales tax.

Comments for Vedomosti about unjustified tax benefits.

Comments for RBC Daily about the electronic check of contractors.

Comments for RBC Daily about justifying selling production to dummy companies.

Comments for Russia 24 about the tax burden on investors.

Comments for TASS about customs regulations.

Comments for Kommersant FM about property tax reimbursements.

An interview for RBC TV about currency residence.

Comments for RBC+ about tax consulting.

An interview for RBC TV on offshores.

Comments for Kommersant FM on tax reforms.

Areas of expertise
Energy and Natural Resources Government and Public Sector Industrial Manufacturing Local or Municipal Government National or Federal Government Regional or State Governments Transport and Logistics
Education and qualifications
  • Moscow State Law Academy (Financial Law)

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