moldova armenia kazahstan azerbaijan belarus kirgistan russia turkmenistan ukraine


Almaty, Astana and Atyrau, Kazakhstan

"This firm is always reliable - it gives consistently good advice and maintains a high quality of work."

Chambers Global

Egorov Puginsky Afanasiev & Partners

Moscow and St.Petersburg, Russia
London, UK

"The best choice for solving multilevel issues with a marked Russian character"

Chambers Global

ACT (Ashgabat Consulting Team)

Ashgabat, Turkmenistan

"No one is perfect,a team can be!"

Chambers Global


Baku, Azerbaijan

Recommended by Best Lawyers® and Who'sWhoLegal

Chambers Global

Vlasova Mikhel & Partners LLC

Minsk, Belarus

"Full service firm that dominates the legal market"

Chambers Global

RULG - Ukrainian Legal Group

Kiev, Ukraine

"Recommended by Best Lawyers ® in corporate, M&A, antitrust, arbitration and mediation, labour and employment and energy and natural resources."

Chambers Global


Yerevan, Armenia

"First on the list for local work with an international dimensions"
"Impressive knowledge and responsiveness"

Chambers Global

Turcan Cazac

Chisinau, Moldova

"The leading law practice in the country"
"Very professional, very efficient and very knowledgeable"

Chambers Global

Kalikova & Associates

Bishkek, Kyrgyzstan

"The leader in the market and the first choice for international companies and law firms that do not have a local presence"

Chambers Global


The CIS Leading Councel Network is pleased to present its new joint publication: CIS: Tax Compass 2011.
You have probably already recognized the value of our previous publications, Comparative Summary of Anticorruption Laws in the CIS Economic Region (The Practical Legal Guide for Companies’ Compliance Policies) and Comparative Summary of Antitrust Laws in CIS Economic Region. You will be pleased to know that the second edition of CIS Anticorruption Laws has just been published due to the popularity of the first edition. 

CIS Leading Counsel Network (CIS LCN) was established in 2009 by nine leading law firms from the countries of the CIS (Commonwealth of Independent States) economic region. The CIS LCN aims to transcend national boundaries and offer clients seamless advice across these rapidly developing markets. 

The CIS LCN unites the following prominent national law firms: Ameria (Armenia); FINA (Azerbaijan); Vlasova Mikhel & Partners (Belarus); Aequitas (Kazakhstan); Kalikova & Associates (Kyrgyz Republic); Turcan Cazac (Moldova); Egorov Puginsky Afanasiev & Partners (Russia); ACT (Turkmenistan); and RULG – Ukrainian Legal Group (Ukraine). The network aims to combine the highest international professional standards with unique local insight in regions that are increasingly attracting international investment.

CIS LCN members have a long history of successful collaboration, and the network has now risen to a new level. With its time-tested relationships, CIS LCN offers clients integrated teams in these dynamic and challenging jurisdictions.

We chose the topic of taxation for our joint publication in order to demonstrate the capabilities of the CIS LCN integrated team in an area which is highly relevant to any business professional in the region. This practical and concise guide is well suited to be kept as a reference or on the desk of any international executive.

Post-Soviet countries are going through remarkable times, and the ongoing economic and legislative reforms are something in which new independent nations should take pride. They have built new economic and tax systems from scratch in just over 15 years, and continue to develop these systems. Admittedly, many equate these ongoing changes with a complex and uncertain regional business environment − in short, a “work in progress.”

This publication is our contribution to promoting better understanding and transparency of the regulatory environment in the CIS. In doing so, we further our overarching goal of building stronger ties, encouraging cooperation, and strengthening our reputation with international businessmen.

 Tax Compass is a useful reference guide for any practitioner or international executive. Additional information can be found on CIS LCN’s website:

This work is published with the understanding that the information contained herein does not represent legal or professional advice. If legal advice or other expert assistance is required, the services of a competent professional should be sought. And to that end, the experts at CIS LCN member firms are at your service.

Ilya Nikiforov
Managing Partner, Egorov Puginsky Afanasiev & Partners, CIS LCN member