Elena Tuganova
Manager
Since 2018, Elena has advised Russian and international companies on the application of Russian tax law, including the specifics of taxation for cross-border transactions.
Her background includes contributing to tax due diligence projects for M&A, where she gave advice to clients on various restructuring and transaction financing options.
Elena joined FBK Legal in 2024 having previously worked for leading international audit firms where she focused on indirect and corporate tax services.
An author of tax-related publications, she regularly speaks at industry conferences and webinars.
Specialization
Industry specialization
Pharmaceuticals, healthcare
Industrial production and engineering
Capital markets
Banking and financial institutions
IT / TMT / Technology
Retail / FMCG
Construction / Real estate / Development
Legal specialization
- Tax consulting
- Indirect taxation
- Tax structuring
- M&A tax support
- Tax due diligence
- International tax planning
Education
2019
Kutafin Moscow State Law University (MSAL), Master’s Degree (with distinction), Legal Studies
2017
Lomonosov Moscow State University, Bachelor’s Degree (with distinction), Legal Studies
Major projects:
- developed and examined tax implications of debt restructuring options to ease excessive tax burden for a major industrial holding;
- evaluated the feasibility of implementing and potential structures for a long-term incentive (LTI) programme for key employees;
- drafted, upon companies' requests, legislative proposals, explanatory notes and economic impact assessments concerning reduced VAT rates for domestic air travel and VAT exemption for gold sales transactions;
- analysed potential transaction structures for a product supply deal in respect of corporate income tax, VAT implications, and transfer pricing risks for a major biopharmaceutical company;
- assessed excise tax law changes and their impact on a major tobacco company and a Russian pharmaceutical manufacturer;
- advised a major industrial equipment and measuring instruments producer on retroactive price adjustments in controlled transactions;
- supported a consumer goods producer in negotiating a pricing agreement with tax authorities;
- conducted tax audits and tax due diligence for companies across various sectors to identify risks related to Russian indirect and corporate taxation.
Languages
English
