Mr. Smirnov is the head of the tax law practice group at Kalikova & Associates and has expertise in a wide range of taxation, trade and customs law issues.  Mr. Smirnov advises clients on best structures for their transactions or business in terms of taxation and regularly represents clients  before tax, customs, or social insurance authorities or  courts in connection with disputes related to  the application and administration of taxes and customs duties .

Mr. Smirnov is a member of the Tax, Customs & Social Fund Committee of the International Business Council.

Mr. Smirnov graduated from the Kyrgyz-Russian Slavonic University, Bishkek, Kyrgyzstan with M.A. (Hons) in Law in 2004.

In 2011, Maksim Smirnov was appraised as “exceptional at Kalikova & Associates” in the field of tax law and “a leading light” in the area of “trade and customs policies” among   the most recommended international and local law firms and lawyers in CIS countries, by Who’s Who Legal an authoritative publication conducting research in 30 areas of commercial law since 1996 and official partner of the International Bar Association.

Mr. Smirnov is fluent in Russian and speaks an intermediate level of English.