High education / Experience
Educational Institutions, Degrees, Memberships
- I joined the GSL team in 2023
- My initial tax consulting experience was predominantly related to Russian tax law. Later on, after completing specialized training in international taxes, and due to significant changes in tax realities, including the application of double tax agreements (DTAs), my professional interest shifted to international taxation.
- Working at GSL allowed me to gain practical experience in dealing with a wide range of tax issues faced by both large corporate taxpayers and individuals. In the course of my work, I have prepared dozens of tax consultations, analyzed more than 50 tax systems, and estimated the tax burden for numerous entities and people.
- From 2021 to 2023, I worked as a tax paralegal in a large consulting firm
- My introduction to the legal profession began with tax consulting. I gained considerable experience taking part in due diligence projects which helped clients reduce transactional tax risks by hundreds of millions of roubles. The work also involved writing dozens of opinions on Russian tax law and currency law and analyzing hundreds of court decisions.
- July, 2023 – August, 2023
- Tax-a-Land, tax training programme by Technologies of Trust
- June, 2023 – July, 2023
- Tax League, tax consulting training programme by Kept
- September, 2022 – July, 2024
- Lomonosov Moscow State University, specialization in Jurisprudence, Master’s degree (with honours)
- September, 2018 – July, 2022
- Lomonosov Moscow State University, specialization in Jurisprudence (with honours)
Foreign Languages
- English
Professional Activity
Specialization
- Advising on tax residency matters, personal and corporate taxes in foreign jurisdictions;
- Participating in tax due diligence on Russian and foreign companies;
- Analyzing in detail the operations of business structures involving foreign companies, assessing the corresponding risks;
- Advising on complex VAT matters: tax agent’s VAT, reverse charge mechanism, and VAT in cross-border transactions;
- Preparing notifications of participation in foreign companies, CFC notifications;
- Advising on Russian currency law;
- Preparing and submitting to the tax authority notifications of opening (closing) of an account (deposit) at a bank outside the Russian Federation and a report on the movement of funds in the account (deposit);
Projects completed
- Analyzing the tax systems of 50+ jurisdictions, including: European countries (Bulgaria, Cyprus, Estonia, Germany, Italy, Malta, the Netherlands, and Serbia); CIS countries (Armenia, Belarus, Kazakhstan, Kyrgyzstan, and Uzbekistan); Gulf countries (Bahrain, Oman, Qatar, Saudi Arabia, and the UAE); Asia-Pacific countries (China, Hong Kong, Indonesia, and Thailand); and other regions (Curaçao, Dominica, Seychelles, Egypt, and South Africa).
- Assessing the tax burden of a Bulgarian company engaged in financial services, including those involving cryptocurrency.
- Taxation analysis of a New Zealand foreign trust.
- Participating in due diligence on a Russian group of companies providing tourist services. The transaction amount was approximately USD 3 000 000.
- Structuring agency transactions to minimize the risk of tax claims in the UAE, Kazakhstan, and Russia.
- Analyzing the tax consequences of redomiciling an investment company from Cyprus to the UAE, specifically ADGM free zone.
- Participating in due diligence on logistics software development companies. The identified risks amounted to approximately USD 400 000, which allowed to significantly reduce the transaction amount for the client.
- Tax structuring of a Serbian trading company when choosing a jurisdiction for a holding company.
- Analyzing the application of Pillar 2 in the Gulf countries.
- Tax structuring of a manufacturing group in Thailand, Oman, and Bahrain.
- Advising on the application of the Global Residence Programme Rules in Malta and the choice of a jurisdiction and, as a result, reducing the tax burden by 20%.
- Advising on the transfer of Cyprus company assets (real estate in Russia).
- Assessing the tax burden of Russian, Hong Kong, and Chinese companies engaged in software development. Annual turnover through the chain of contracts amounted to approximately USD 380 000.
Zarina Basyrova
Tax consultant
| Age | 26 | years |
| Length of Professional Experience | 5 | years |
| Length of Service at GSL | 3 | years |