Sergey Gorokhov
Senior Lawyer

Sergey Gorokhov joined FBK in 2005 and is now a Senior Lawyer at FBK Legal’s Tax Consulting Practice.

Sergey successfully provides consulting services to major Russian and foreign companies and takes part in FBK Group projects as a tax specialist.

Sergey has extensive experience as a leader and a team member in the projects on subsurface use (transfer of oil&gas licenses and assets; calculation of MET), company restructuring, investment activities, securities trading and futures involving financial instruments.

A number of publications in professional journals and research papers published by Lobachevsky State University of Nizhny Novgorod

Major projects:

  • tax support of Gazprom investment projects, including consulting support of the Power of Siberia gas transmission system construction;
  • support of the transfer of assets (a gas condensate field) from a Swiss company to a Russian company;
  • preparing methodological recommendations on procedures for tax accounting operations with futures contracts commissioned by a trunk oil pipeline operator;
  • analysing changes in the law on securities and derivative financial instruments in relation to activities carried out by one of Russia’s largest banks;
  • expert evaluation of the impact of taxation specific to the oil industry in Russia (MET) and export duties on the cost and return on sales of oil products;
  • preparing a study on economically justified expenditures and their allocation to justified expenses in order to determine income tax base against order of the Federal Tax Service of Russia;
  • developing options for restructuring of the Russian segment of the industrial holding and analysis of tax implications resulting from the restructuring;
  • tax audit and advising on tax issues for more than 15 Gazprom subsidiaries;
  • recommendations on building contractual relationships when fulfilling offset obligations of a helicopter manufacturing holding.

Practice areas

Tax consulting, tax audit, supporting tax inspections


2004 Graduate School, Lobachevsky State University of Nizhny Novgorod

2000 Faculty of Law, Ivanovo State University



Sector experience
  • Oil&gas
  • Mining and metallurgy
  • Chemicals and petrochemicals
  • Transport
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