Selected Experience

• Tax Disputes in the Oil and Gas Sector. Advised and represented major international oil and gas companies in Kazakhstan on VAT refund matters and challenges to decisions of the tax authorities, including disputes relating to different tax periods.

• Tax Stability under Production Sharing Agreements. Advised an international oil and gas company on potential tax disputes arising from the application of a special tax regime to its operations in Kazakhstan under a production sharing agreement, and represented two international oil companies in litigation concerning the tax stability provisions of PSAs.

• Transfer Pricing Dispute. Represented a major oil company in litigation against the tax authorities concerning transfer pricing matters.
  Disputed amount: USD 1.5 million.

• Major Tax Dispute for a Uranium Producer. Represented a major uranium producer in litigation against the tax authorities.
  Disputed amount: approximately KZT 6 billion.

• Challenges to Tax Audit Assessments. Represented a major company specialising in the design and construction of fibre-optic communication lines and water supply networks in proceedings challenging a tax audit assessment.
  Disputed amount: USD 716,000.

• Tax Dispute for an International Equipment Supplier. Represented one of the world’s leading suppliers of electromechanical equipment and services for hydropower plants in proceedings challenging additional tax assessments.
  Disputed amount: EUR 600,000.

• Royalty Disputes. Represented a major independent specialist company in proceedings challenging a tax authority decision concerning allegedly unpaid royalty obligations.

• Customs Disputes. Represented a major oil company in litigation against the customs authorities with a disputed amount of USD 2.5 million, and advised one of the world’s largest suppliers of bunker fuel and lubricants on the unlawful transfer of its customs guarantee funds to the state budget.

• Environmental Disputes. Represented a major oil company in two court proceedings concerning environmental damage claims totalling KZT 7 billion, as well as in a dispute with the tax authorities concerning payments for environmental emissions in the amount of KZT 700 million.

• Subsoil Use Disputes. Represented a major oil company in litigation against the competent authority concerning the extension of a subsoil use contract due to force majeure circumstances.

• Compliance with Subsoil Use Obligations. Represented a major oil producer in proceedings challenging a notice issued by the competent authority concerning alleged breaches of obligations under a subsoil use contract, including proceedings before the Supreme Court of the Republic of Kazakhstan.

• Pre-litigation Negotiations with Government Authorities. Represented major oil companies in negotiations with government authorities concerning amendments to subsoil use contracts as part of the pre-litigation settlement of disputes.

• Commercial and Financial Disputes. Represented a major financial company in proceedings to protect the rights of a lessor, resulting in the successful recovery of the leased asset, and represented a major Cyprus-based company in litigation and related proceedings involving financial institutions and the regulator.

• Corporate and Construction Disputes. Represented a major construction company in litigation against the State Revenue Department of the Auezov District of Almaty concerning the validity of a transaction, and acted for clients in proceedings before the Supreme Court of the Republic of Kazakhstan challenging judgments of lower courts.