The Legal 500

Twitter Logo Youtube Circle Icon LinkedIn Icon

Pepeliaev Group

Work +7 495 767 0007
Fax +7 495 765 0007
Moscow, St Petersburg
Pepeliaev Group, Andrey Tereschenko, Moscow, RUSSIA

Lawyer rankings

Andrey Tereschenko

Work +7 495 767 00 07
Pepeliaev Group

Work Department

Tax Practice


Partner, Head of Tax Practice Group


What he specialises in

Andrey specialises in tax law. His professional interests include advisory and litigation projects connected with different aspects of the taxation of foreign companies in Russia and applying double taxation treaties, including: taxation of interest, dividends, royalties; setting up permanent establishments; allocating income and expenses between a head office and a permanent establishment' and paying intra-group financial and service fees.

Andrey has represented taxpayers in lawsuits to identify the actual recipient (beneficial owner) of income, on applying international double taxation treaties and accounting for intra-group expenses in international companies.

His main achievements

  • Andrey is actively involved in providing comprehensive legal and tax support in the context of preparing to stage the 2018 FIFA World Cup;
  • His tax practice group is involved in projects that cover multiple jurisdictions and where advisors also participate from foreign law firms, many of which are members of the international associations Taxand and Terralex;
  • Andrey successfully completes litigation projects on precedent-setting matters connected with different aspects of applying tax benefits;
  • His team offers efficient solutions in the framework of litigation projects connected with taxation of international holding companies in Russia. This concerns, in particular, booking costs of intra-group financing, justifying the inclusion in expenses of fees for intra-group services, and other matters.


Krasnoyarsk State University



Within: Tax

Pepeliaev Group’s 'client oriented team' maintains a strong reputation for domestic tax regulatory matters, where it is 'highly experienced in tax compliance and the operations of tax authorities', corporate and private taxation and M&A and security market transactions. Andrey Tereschenko is assisting Hitachi Zosen Inova with tax and customs structuring concerning a large-scale waste incineration construction project in Moscow and Kazan. In other matters, practice head and tax disputes lead Rustem Ahmetshin is representing Atrium Europe Real Estate Group in a series of cases challenging the orders of the tax authorities. Andrey Nikonov has particular experience of profit tax, VAT, and mineral extraction tax and Ivan Khamenushko specialises in currency regulation and securities transactions. Valentina Akimova is recommended for transfer pricing and VAT disputes. Managing partner Sergey Pepeliaev is 'a leading expert' in corporate and private taxation. Viktor Arhipov joined Nadmitov, Ivanov and Partners Law Firm LLC and Lyudmila Merkulova is now with Danilov & Partners. Andrey Kirillov was anew arrival from PwC Legal (PricewaterhouseCoopers Legal CIS B.V.).

[back to top]

Back to index

Legal Developments by:
Pepeliaev Group

Legal Developments in Russia

Legal Developments and updates from the leading lawyers in each jurisdiction. To contribute, send an email request to