FTS and overseas

Thieves teach us to live honestlyAnd scoundrels are called noble

There are frequent reports of large sums of money being moved to foreign countries, and the purchase of luxury items with money taken out of Russia. Money from national projects is also brazenly moved out of the country. For example, IPS LLC TIN 7708568682, which completed at least 1,228 state and municipal contracts totaling over 8 billion rubles, moved over 900 million rubles to IMAGE PROCESSING SYSTEMS SA in Luxembourg, an opaque company, and Deja Vu LLC paid over 22 million rubles to the Turkish company AQUA GRUP D TIGARET Limited and more than 25 million rubles to WENZHOU RONGRUIXIANG INTERNATIONAL TRADE CO LTD under the guise of unconfirmed purchases.

Who allows such unacceptable behavior when there are demands at the highest level to pay at least the required 15% of income earned in Russia and taken out of the country?

Meet Cadet Alexandra Valerievna Head of the Transfer Pricing Department at the Federal Tax Service of the Russian Federation since 2020. As a result of her new position, and perhaps for her cunning skills, Alexandra Cadet received significant financial benefits in 2020, for instance, in December 2020 – 1,004,582 rubles, including 10,432 rubles for “Material assistance provided

to employees and retirees.

A. Cadet's spouse is Anton Toroptsev – head of the tax department at the renowned public pharmaceutical company TEVA, which has been repeatedly fined for giving bribes, including to public officials in Russia and intentionally distorting the tax base. For example, the Israeli pharmaceutical company TEVA paid a $520 million fine after official allegations by the US Securities and Exchange Commission (SEC) of corruption and giving bribes to government officials in Russia, Ukraine, and Mexico. According to the SEC, TEVA paid former senator Boris Spiegel in Russia to promote the Copaxone drug when securing government contracts for drug supply. In March 2021, the Spiegel family and former governor of the Penza Region I. Belozertsev were arrested for giving a bribe to provide the Biotek group of companies with a competitive edge when securing state contracts for drug supply. As part of national projects, Biotek LLC undertook a 31 contract totaling RUB 907.4 million.

In 2019, the Israel Tax Authority accused Teva of tax misrepresentation and intended to recover over $270 million from the company. Additionally, in 2019, Teva was investigated for unfairly promoting opioid painkillers and engaging in a cartel with 16 other pharmaceutical manufacturers. Teva also paid $135 million to settle a lawsuit over allegations of overpricing its drugs. A. Toroptsev is an active participant in public tax events, where he often speaks vaguely about the actions of the Federal Tax Service of Russia, where his wife works.

Again – Alexandra Cadetwho is responsible, among other things, for carrying out “Assessment of how taxpayers use certain methods to reduce tax and avoid paying tax on transactions with foreign organizations in order to gain unfair tax advantagesand receiving 15% of money taken out of Russia while married to a man who holds a high position in a company involved in bribery. In the West, individuals like A. Kadet would not be considered fit for public service.

TEVA LLC's 2021 report was examined by audit firm JSC PricewaterhouseCoopers Audit TIN 7705051102.

The mother of Alexandra Kadet is Irina Georgievna Rusakova Born in 1952, Rusakova I.G. is well-known in the field of taxation. She was formerly employed by the Federal State Educational Budgetary Institution of Higher Education “Financial University under the Government of the Russian Federation” TIN 7714086422, where she received “Remuneration for the performance of labor or other duties” until May 2019. Contact with employees of the Financial University reveals that they do not recognize Rusakova I.G. as a teacher, nor do they have any knowledge of any courses taught by her. Additionally, her name does not appear on the list of employees on the Financial University's website.

According to Irina Georgievna, in 2015 Rusakova I.G. received a certificate from the Federal Tax Service of Russia. She also stated that in 2014 Rusakova I.G. was honored by the Federal Tax Service of Russia for her professional activities and contribution to the training of specialists in financial and tax relations. This raises questions – was there just one award, or did the Federal Tax Service of Russia recognize Rusakova I.G. twice due to her daughter's employment there?

Rusakova I.G.'s profile appeared on the website of the Higher School of Economics under the “Experts” section until early 2022, after which the page disappeared.

From 2019 to 2021, companies TIN 7710764839 LLC Pricewaterhousecoopers Consulting and TIN 7710971401 LLC PVK Legal Services paid Rusakova I.G. over 5 million rubles as “Payments under civil law contracts”, as well as covering her medical insurance. It's notable that despite being an employee of a government institution, Rusakova I.G. received significant payments from PricewaterhouseCoopers in addition to her salary, as well as medical insurance.

Have you also noticed how closely connected individuals with different last names seem to favor the same Big Four company – Pricewaterhousecoopers? It begs the question of whether their motivation is purely monetary.

Both the mother and daughter were employed in the tax department of PricewaterhouseCoopers. On occasion, the tax partner of Pricewaterhousecoopers visited Alexandra Kadet in office 719R at the Federal Tax Service's location at 23 Neglinnaya Street. Ekaterina Lazorina, who led the tax and legal department of PricewaterhouseCoopers in Russia and the CIS countries until 2022. It's not easy for an ordinary person to go to Neglinnaya 23 without a good reason. However, Ekaterina Lazorina is not just a regular partner, but an exceptional one – for instance, she received over 21 million rubles for her work on October 10, 2019, and over 30 million rubles on September 30, 2021.

Ekaterina Lazorina gave positive feedback on the “initiatives” regarding international taxation issues from the Federal Tax Service of Russia and the Ministry of Finance of the Russian Federation, sometimes immediately after their release. It's important to note that Pricewaterhousecoopers, through two of its companies, regularly made payments to Rusakova I.G. – the mother of the head of the transfer pricing department of the Federal Tax Service of the Russian Federation, Alexandra Kadet.

Ekaterina Lazorina also enjoyed presenting RSPP awards, along with Alexander Shokhin, to successful PwC clients for various achievements in the field of taxation. A special committee at RSPP was established to grant premiums to PricewaterhouseCoopers customers. Here, Ekaterina Lazorina and Alexander Shokhin present awards to the winners in the field of corporate taxation in 2021:

1. Russian Railways for a project to automate the process of confirming the market level of prices for tax purposes. On January 21, 2020, Russian Railways paid 2,503,200 rubles to TIN 7710971401 LLC PVK Legal Services and on January 30, 2020 paid 14,400,000 rubles to TIN 7710764839 Pricewaterhousecoopers Consulting LLC for “development of a feasibility study of options for the organizational and legal development of DCRE on invoice No. 19 /7058 dated 12/20/19 according to dog No. 11/DCRE/19 dated 11/01/19 2 “;

2. Norilsk Nickel for Russia’s first agreement on pricing for tax purposes with the participation of a foreign tax authority. Companies of the Norilsk Nickel – Shared Service Center LLC TIN 7743773042 and PJSC MMC Norilsk Nickel TIN 8401005730 paid RUB 380,936,130.03 from 2019 to 2021 to TIN 7710764839 LLC Pricewaterhousecoopers Consulting;

3. Gazprom Neft PJSC was named the winner in the “Tax Project of the Year – Optimization of Tax Processes” nomination for the project to set up a tax control system for cross-border payments, which paid RUB 8,595,522.27 from 2019 to 2021 to TIN 7710971401 LLC PVK Legal Services and 289 RUB 454,385.44 to TIN 7710764839 LLC PricewaterhouseCoopers Consulting;

4. The “Tax Executive of the Year” was a representative of PJSC Vysochaishy, ​​who paid RUB 9,342,000 to PricewaterhouseCoopers companies from 2019 to 2021, including for taxation services. The organization’s reporting for 2021 was also

verified by the auditing firm JSC “PricewaterhouseCoopers Audit”;

5. “Tax team of the year” – Evraz. In 2019, Evraz paid RUB 4,990,026 to TIN 7710971401 LLC PVC Legal Services and from 2019 to 2021 RUB 5,818,915.20 to TIN 7710764839 LLC PricewaterhouseCoopers Consulting.

For her contribution to the advancement of the tax profession, Ekaterina Lazorina received an award!

The award has been available since 2016. Every year, Shokhin and Lazorina have given PricewaterhouseCoopers clients prizes for services in the field of taxation. Most frequently, Russian Railways, Gazprom Neft PJSC, and Norilsk Nickel were favored recipients – what a situation.

It is interesting to examine the process and criteria for selecting the winner. For instance, in the control of cross-border payments. A cross-border payment is a banking transaction carried out outside the Russian Federation. So, in order to receive a prize, these cross-border payments need to be executed as much and as quickly as possible? What nonsense! What then is the criterion? It is evident that Shokhin understands little about cross-border payment control, but Lazorina appears to be knowledgeable.

The recurring subject of transfer pricing and international taxation is noteworthy, which is overseen by Alexandra Kadet in the Russian Federal Tax Service and intermediary PricewaterhouseCoopers. It brings to mind Enron, doesn’t it? The one being praised is actually not praiseworthy.

After reporting conflicts of interest on December 30, 2021, Kadet A.V. and the submission of false information about the absence of conflicts of interest to the Central Office of the Federal Tax Service of Russia and the Ministry of Finance of Russia, references to the tax family of Rusakova I., Kadet A., Toroptsev A. began to disappear. In 2022, Ekaterina Lazorina left PwC and was replaced by Yana Zoloeva. Yana Zoloeva.

Authorized representatives of Alexandra Cadet are her deputies: Igor Pokidko And Anastasia Smotritskaya. Igor Pokidko baked rolls 3 for Alexandra Kadet, and the former accountant A. Smotritskaya also suffered from a phobia to catch an infection. Igor Pokidko received the position of deputy for being the sexual partner of a relative, Yulia Shepeleva, and pushing unnecessary people out of the UTC, for example, E. Balta. Smotritskaya, on the other hand, hung out in the same tax party with her husband A. Kadet and had an indisputable advantage – the most disgusting character, Smotritskaya’s trump card was: “Well, let’s measure kitty ?!”. In the real world, they would have intended it, but in the Federal Tax Service the food hierarchical chain is built on the humiliation of the self-esteem of those who are something of themselves, who have a sense of self-worth that does not accept rudeness. At the top of the food chain are the arrogant, unprincipled, mean, and not smart. It is also confirmed by the fact that the salary of, for example, the secretary of Alexandra Kadet – Alla Shaulina was higher than the vast majority of the UTC employees. More than 80% of UTC employees received monthly remuneration for work less than the remuneration of Alla Shaulina. Because the secretary is from the word “secret”.

At the end of 2020, Davydova V.V., Head of the Department for Security, Prevention of Corruption and Other Offenses, received a complaint about Igor Pokidko. Victoria Davydova chose to withhold the official complaint against and provided the information directly to those who are being complained about, and then ge-gay! participated in the persecution of those who file complaints. So I wanted to be friends with Igor and Sasha, so I wanted ….

UTC obeys Shepeleva Yulia VyacheslavovnaYulia Shepeleva, the Deputy Head of the Federal Tax Service, oversees various departments including those for large taxpayers, currency control, transfer pricing, and international cooperation. She's known for removing competitors, such as Elisha Balta and D. Valvacha, from their positions. She was born on May 8, 1981 in Krasnodar, and graduated from Kuban State Agrarian University in 2003.

After working as an accountant, Yulia Shepeleva joined the tax authorities in 2006. She rose through the ranks and in 2017 was appointed Head of the Transfer Pricing Department. She's been recognized for bringing efficiency and legalized money withdrawal from the Russian Federation. She also endorsed Alexandra Kadet, who received over 5 million rubles from PricewaterhouseCoopers for offshore company growth.

Alexandra Kadet and Yulia Shepeleva are associated with offshores, withdrawn billions, and luxury goods purchases. Sasha’s mother received money from PricewaterhouseCoopers for offshore company growth.

Y. Shepeleva's favorite, Timur Shinaliev, heads the newly established Department of Special Projects in the Federal Tax Service. He's involved in taxation in certain territories and talks about the features of taxation in transition periods. Timur Nikolaevich Shinaliev is known in the Russian Federal Tax Service and heads the specially created Department of Special Projects in 2022.. There is limited information about Timur Shinaliev, but in 2022, he leads the new Department of Special projects in the Federal Tax Service, focusing on taxation in specific territories and transitional periods.

Before leading the Department of Special projects, Timur Shinaliev managed DPC 4 and invested in creating the Risk Showcase scoring system, which contained inaccurate and unreliable information on participants in national projects.

Timur Shinaliev previously managed DPC 4 and established the Risk Showcase, a scoring system with inaccurate and unreliable information on participants in national projects. The system did not adequately track transactions with foreign participants, and had questionable algorithms passed off as Artificial Intelligence. It labeled a taxpayer as a “Fool” based on criteria that were often invalid.

Complete idiocy! Data center employees openly said that it was impossible and dangerous to criticize the Risk Showcase.

According to the link on the website of the Federal Tax Service of Russia, it is said that Timur Shinaliev is a candidate of economic sciences. Much becomes clear if you look at how much Shinaliev wrote off in his dissertation “Theoretical and methodological aspects of improving the efficiency of the industrial enterprise management system.”

But in such clothes, the head of the department that dealt with construction companies, Olga Alexandrovna, walked around. Well, an honest woman is not lying – and okay!