White & Case
 
Irina Dmitrieva
Partner
Moscow

T: + 7 495 787 3003
F: + 7 495 787 3001
E:
Practice Experience
Irina heads our tax practice in White & Case's Moscow office and is also the firm's EMEA tax practice leader. She has been advising on Russian and international tax matters since 1995, primarily focusing on greenfield investments, M&A, private equity, corporate restructuring and reorganizations, real estate and structured finance transactions.

Irina has developed a reputation as one of the best tax advisers in Russia based on her profound understanding of Russian legal realities, unparalleled experience in international tax structuring and the active participation in Russian tax legislation development since its inception in 1991.

Irina is recognized as one of the top tax practitioners in Russia by Chambers Europe, World Tax, European Legal Experts and Who's Who Legal. International Tax Review describes Irina as "a highly-regarded tax lawyer" in Russia and according to Chambers Europe 2013, "clients praise Irina's creativity and attentiveness, saying ‘she listens carefully, remains grounded and is great at thinking outside the box'."

Irina's recent experience includes advising on tax structuring and providing general tax advice on the following transactions:
  • VTB Group's US$3.55 billion acquisition of Tele2 Russia from Tele2 AB as a private equity investment.
  • Basic Element Group's joint venture with Changi Airports and Sberbank for the further development of airports in the Krasnodar region of Russia.
  • TeliaSonera's US$8.5 billion shareholder restructuring of MegaFon, one of Russia's largest mobile phone operators, and the simultaneous US$1.45 billion sale of TeliaSonera's indirect stake in MegaFon to AF Telecom.
  • Hess Corporation's agreement with LUKOIL to sell 100 percent of its Russian subsidiary Samara-Nafta for a total consideration of US$2.05 billion.
  • The Belgium-based producer/supplier of lime and lime-based products Lhoist Group SA's joint venture with Trubnaya Metallurgicheskaya Kompaniya (TMK), the listed Russian pipe manufacturer, for the development of limestone operations in Russia.
  • Kazakh private equity firm Verny Capital's US$600 million acquisition of Moscow's 5 star Ritz-Carlton Hotel from Kazakh real estate developer Capital Partners.
  • MIH Group's acquisition of a Russian online retailer.
  • The management company Unicor's US$982.5 million sale of its Russia-based real estate assets to BIN Group, which included an elite residential neighborhood, Garden Quarters, under construction in Khamovniki on an area of 11 hectares, a project of the Luxury Hotel compound under the management of the leading world operator Mandarin Oriental Hotel Group, which envisages reconstructing the Tsentralnaya Hotel on Tverskaya Street, the multifunctional Summit complex with an A-class business center, retail space and the InterContental Moscow Tverskaya hotel that opened last year also on Tverskaya, as well as the Kauchuk rubber plant in Ochakovo with an area of 8.8 hectares.
  • Montlink Ltd.'s acquisition of a 60 percent majority stake in Kolmar, one of Russia's leading coal producers, from Lonestate Assets Ltd.
  • VTB Capital's acquisition of 47 percent stake in the White Square business center.

Irina also advised:
  • A Russian-based oil explorer with assets in western Siberia RusPetro plc's initial public offering on the premium segment of the London Stock Exchange.
  • RusRailLeasing, a Russian equipment leasing company focused on the Russian rail transportation sector, in connection with the US$182.9 million private placement of its 70 billion ordinary shares to Russian and global investors.
  • Avia Capital Services, a wholly-owned subsidiary of Russian Technologies State Corporation, in connection with the acquisition, export credit finance and leasing to Russian airlines of 50 new Boeing 737 aircrafts.
  • Marriott International, Inc. on tax aspects of its Russian operations.
  • SanDisk Corporation on tax aspects of its Russian operations.
  • Siberian Anthracite on tax structuring of its domestic and international trading operations.
  • Toyota on tax aspects of its Russian operations.

Irina regularly advises on the implementation of employee stock offerings. Among her recent clients:
  • Lafarge S.A., a French company listed on the Paris stock exchange, - the Russian legal and tax issues of structuring and implementation of stock appreciation rights plan in Russia.
  • Compagnie Generale des Etablissements Michelin, a French listed company, -legal and tax structuring aspects and implementation of the global employee stock offering plan in Russia.
  • Schneider Electric SA, a French listed company, - Russian legal and tax structuring aspects and implementation of the employee stock offering in Russia.

Irina is one of the feature lecturers of the Moscow office University Lecture Program. Irina has been teaching practical courses on the taxation of foreign business and investments, international tax law as well as Russian taxation system at the Moscow State University of International Relations and the Higher School of Economics under the umbrella of the White & Case Commercial Law Practice department at the Higher School of Economics.
Irina is working closely with the Finance Law department of the Higher School of Economics led by Alexander Nikolayevitch Kozyrine. Together with Mr. Kozyrine Irina Dmitrieva is now working on the development of a practical handbook on international tax law.
Irina is a frequent speaker at tax conferences and regularly contributes to international tax, legal and business journals.

Bars and Courts
Qualified to practice law in the Russian Federation

Education
Law Degree, Academic Law University under Institute of State and Law of the Russian Academy of Sciences
Degree in Economics, Moscow State University

Professional Associations and Memberships
International Fiscal Association, Russian Section
National Reporter for Russia at the Tax Committee of the International Bar Association (2005–2006)
Advisory Board of Practical Russia/Eurasia Tax Strategies

Awards and Recognition
Band 1 individual ranking by Chambers Europe 2013
World Tax Review 2005–2012
European Legal Experts 2005–2012
Vedomosti Best Lawyers Ranking 2011–2013

Publications
Co-author, “Tax planning in Russia," Bloomberg BNA, October 2013
"Tax Management. Business Operations in Russia," Bloomberg BNA, 2013
"Amendments to the Russia-Cyprus Double Taxation Treaty", BNA Tax Planning International European Tax Service, May 2009
"Global Tax Guide," BNA International, 2009
Russian section of "Global Tax Guide 2009/2010," BNA International, 2009
"Structuring and Financing M&A Transactions in Russia," BNA Tax Planning International: Special Report "M&A and Debt," May 2006
"Minimizing Tax," The Moscow Times Real Estate Quarterly, May 2006

Speaking Engagements
Best Practices in International Tax Planning for Russia – 4th Annual International Taxation in CEE Conference, organized by GCM Parker, Prague, October 2013
Tax structuring in M&A deals – 1st Russian and CIS M&A Conference of the International Bar Association, Moscow, November 2009
Visiting Professor, The Institute for Central and Eastern European Business Law at the Vienna University of Economics and Business Administration, 2000, 2004

Languages
Russian
English
German

Citizenship
Russian Federation