Elena Mikhailovskaia

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Elena Mikhailovskaia
Elena Mikhailovskaia has over 20 years of experience in the regulatory sphere and advises clients on Russian and international tax matters, including structuring and regulatory support of investment projects, tax audits, transfer pricing, tax structuring and the settlement of tax disputes.

Elena is recommended in the area of tax by Best Lawyers, Chambers and Pravo-300.
St Petersburg State Technical University, Degree in Economics and Management

St Petersburg State University of Aerospace Instrumentation, Degree in Law

St Petersburg University, Degree in English for Professional Communication

British Council programme on financial/tax accounting in the UK



  • Representing a major multinational tobacco company in the pre-court settlement of an excise tax dispute during 2019–2020 (one of the largest in Russian tax practice)
  • Advising a German company on Russian state support measures (tax concessions and subsidies) applicable to the investment project
  • Representing a paper manufacturer with a dispute related to obtaining regional subsidies compensating a portion of regional profits tax payments
  • Advising an international pharmaceutical company on Russian transfer pricing and other tax matters including the utilisation of losses and tax treatment of supplier bonuses
  • Advising a Russian oil transshipment terminal on Russian transfer pricing matters and the development of the company’s position for the advance pricing agreement with the Russian tax authorities
  • Advising an international company on matters related to obtaining “motivated opinions” (rulings) of the Russian tax authorities within the framework of a tax monitoring programme
  • Advising a worldwide supplier of equipment for fuel stations on Russian tax matters related to the execution of intra-group services contracts
  • Acting for a multinational transport and logistics company in the pre-court appeal process of a tax dispute associated with intra-group services
  • Advising a dredging and land reclamation company on the taxation of dividends payable from Russia, including, inter alia, in light of the Russian beneficial ownership requirements and the application of the “look through approach”


  • 2022-present

    Partner, Denuo
  • 2005-22

    Partner, DLA Piper
  • 2002-05

    A Big Four professional services firm
  • 1999-2002

    An international professional services firm