Russia · Cross-border practice · info@vetrovpartners.com
Recognised by Pravo-300 · Best Lawyers · Kommersant
Issue No. XVII · 2026
Boutique law firm · Established 2009 · Russia

Kristina Kornouhova

Senior Lawyer, Practice Lead
Overview
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Kristina Kornouhova leads Vetrov & Partners' Tax Controversy and Antitrust practices, and provides the tax-structuring component of the firm's Private Wealth & Asset Protection advisory. She advises international groups with Russian operating entities on the full Russian tax controversy cycle — from field audit management through to cassation review — and on antitrust and competition matters arising from distribution structures and pricing arrangements in Russia.

Her tax controversy practice focuses on foreign-owned groups: Article 54.1 unjustified tax benefit cases ("business fragmentation" challenges), transfer pricing disputes, beneficial ownership challenges to treaty benefits on cross-border payments, permanent establishment assessments, and CFC compliance and restructuring. She manages the administrative appeal process before the superior tax authority and the full cycle of arbitrazh court proceedings where cases are not resolved at the pre-litigation stage.

Her antitrust practice covers distributor and dealer arrangements — including minimum resale price (MAP/RPM) compliance, selective distribution, and defence in FAS investigations — and cartel-related matters in tender procedures. She works alongside the firm's disputes practice where tax and antitrust proceedings intersect. In the private wealth context, she advises on the tax dimension of personal foundation structures (Federal Law No. 287-FZ), CFC rules, and pre-immigration planning.

Recognised by Pravo-300 in Tax Law and listed in Best Lawyers Russia.

Notable Matters
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CFC compliance restructuring — international client.
Advised on CFC compliance position and restructuring options for client with multiple CFCs across several jurisdictions. Restructuring completed without triggering Russian exit taxation events.
Personal foundation advisory — HNWI (2024–2025).
Advised on establishment of personal foundation under Federal Law No. 287-FZ for client with Russian-situated business assets. Advised on asset transfer structure and ongoing governance compliance.
Beneficial ownership challenge — foreign holding company.
Represented foreign parent in beneficial ownership proceedings on dividend withholding tax. Treaty benefit confirmed on administrative appeal.
Article 54.1 audit defence — European manufacturing group (2024).
Defended European-owned Russian entity through field audit and administrative appeal raising unjustified tax benefit and permanent establishment challenges. Assessment substantially reduced at administrative stage; no judicial proceedings required.
Recognition
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Pravo-300 — Tax Law; Private Client — 8 consecutive years
Best Lawyers Russia — Tax Law — multiple years
Kommersant Legal Rating — featured
Delovoy Kvartal — recognised
Languages
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Russian (native) · English (working)
Contact
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Initial 30-minute meeting — complimentary.
For sensitive matters: discuss your matter in confidence at info@vetrovpartners.com