Home / People / Dominique Tissot
Portrait of Dominique Tissot

Dominique Tissot

Head of Tax | Head of Energy Efficiency & Renewables

CMS Russia
Naberezhnaya Tower, block C
Presnenskaya Naberezhnaya 10
123112 Moscow
Languages Russian, French, English

Dominique specialises in domestic and international tax. He has in-depth experience in project finance, complex cross-border M&A transactions and due diligences of Russian majors and international group of companies e.g. from the FMCG/Retail, Infrastructure, Construction, Automotive and Energy sectors.

He has assisted Russian and foreign companies on tax aspects related to major acquisitions, divestitures, business reorganisations and efficient holding structures for outbound/inbound investment and for manufacturing operations and distribution activities in Russia. 

Dominique has over 20 years' experience as a tax specialist. Prior to joining CMS Russia, Dominique worked for various Big4 and international law firms as a tax advisors and an international tax manager for a French energy major, where he was in charge of Russia, Germany and a number of Eastern European countries.

more less

Dominique Tissot advises on corporate tax, transfer pricing and international tax structuring. He is a French-qualified lawyer and a native French speaker, making him well placed to advise French clients operating in Russia.

Chambers Global

Relevant experience

  • A leading carmaker retail bank – assistance on all the aspects of a USD 130m Russian M&A transaction (with a planned total investment of about USD 450m), through a complex cross border structuring scheme involving two newly set up foreign JV companies on all aspects of the project (tax, corporate, commercial, regulatory, etc.) in all jurisdictions involved. We also represented jointly the interest of all project participants (i.e. including two other partners) on some specific matters e.g. Central Bank filing, EU merger notification
  • A worldwide leader from the aircraft industry – assistance in the set up a Joint-venture with a leading Russian aerospace company for the purpose of manufacturing a new type of aeroplane in Russia (EUR 100m + supply contracts). This project involved complex corporate, commercial, tax and customs cross-border advice linked to the choice of proper JV structure and localisation, due to regulatory/competition law constraints as well as tax and customs optimisation of cross-border supply contracts (R&D and spare parts) and plane assembling scheme in Russia
  • World leader in prepaid corporate service – assistance on all tax and legal aspects of an M&A transaction (acquisition of a Russian target): e.g. tax planning of the cross-border ownership structure; negotiation and drafting of corporate documents (SPA, SHA) 
  • The worldwide leader in electrical and digital building infrastructures – advice on all tax and legal aspects of this M&A transaction (transfer of business activities from various Russian regions in the region of Ulyanovsk). Our work also included the negotiation and drafting of an investment contract and corresponding tax incentives with the governor of the region, making amendments to regional and local tax legislation; drafting of all contractual and other arrangements (e.g. land lease, industrial lease, sale purchases contracts) 
  • The worldwide leader in the global dispensing systems industry – we provide to this US company, listed on the NYSE, going tax, customs and legal advice; assistance in the preparation of the transfer pricing documentation; we also advised on the strategy to formalise intragroup cost re-invoicing and elaborate the full set of supporting documents to secure the client’s tax position
  • A leader from the aerospace & defence industries - We provided complex tax advice the contemplated intragroup M&A/reorganisation (share deal with a subsequent downward merger, contract transfer optimisation); we also advised on various and complex tax issues e.g. customs (optimisation of the importation scheme for components and spare parts), corporate profits tax (e.g. transfer pricing (diagnostic/mapping of transactions), management fees, inventory valuation, intragroup cost allocation, optimisation of warranty/post-warranty equipment maintenance costs, optimisation of royalty payments, tax audits 
  • A leader in the habit and construction market - (ranked in the Top 100 Industrial Companies) – advising on the TP strategy for this major group of companies comprising numerous factories and other commercial entities in Russia, preparing the full pack of Russian transfer pricing documentation (Russia Country file) and the corresponding notifications to the tax authorities for all entities of the group in Russia.
  • Third-largest container shipping company worldwide – on-going support and assistance in the negotiations on tax and customs issues regarding various complex commercial contracts on oil products and marine fuel supply
  • A leading chain of supermarkets − tax reviews of all their Russian business activities (about 25 Russia−based companies and 15 branches) for the past three fiscal years for the purpose of documenting all key operational and capital expenditures to achieve expense recognition for profits tax purposes and VAT credit recovery.
more less


  • 1998 –French Bar School, Admitted to the Bar
  • 1996 − Bourgogne University, LLM in International Business Law
  • 1995 − Lyon III University, LLM in European Business Law
  • 1994 − Lyon III University, English Law Diploma and Master's degree in Business Law with major in corporate taxation
more less


  • French Foreign Trade Advisor (Comité National des Conseillers du Commerce Extérieur de la France)
  • Member of the Board of Directors of the Union of Enterprises for Energy Efficiency and Environmental Security
  • Member of the Board of Directors of the Franco-Russian Chamber of Commerce in Russia
more less


Show only
12 March 2021
CMS Rus­sia ex­perts re­cog­nised in the Pravo.ru-300 in­di­vidu­al rank­ing
The lead­ing na­tion­al leg­al dir­ect­ory Pravo.ru-300 has re­vealed the re­com­men­ded law­yers across 29 areas of law.This year sev­en CMS Rus­sia ex­perts have been ac­know­ledged by the rank­ing this year. Pravo.ru-300...
16 March 2021
Im­port­ant new Rus­si­an tax le­gis­lat­ive de­vel­op­ments
We cor­di­ally in­vite you to join us for a we­bin­ar “Im­port­ant new Rus­si­an tax le­gis­lat­ive de­vel­op­ments” on Tues­day, 16 March 2021 at 9:00 am CET (11:00 am Mo­scow time).CMS Rus­sia tax ex­perts Domi­n­ique...
29 January 2021
CMS Rus­sia re­cog­nised by the Lead­ers League rank­ing 2021
The rat­ing agency for top ex­ec­ut­ives Lead­ers League re­cog­nised CMS Rus­sia as one of the best law firms in Rus­sia across the fol­low­ing cat­egor­ies: Highly re­com­men­ded An­ti­trust­Bank­ing & Fin­ance Re­com­men­ded...
18 December 2020
CMS Ex­pert Guide to re­new­able en­ergy law and reg­u­la­tion
Down­load our ded­ic­ated "Re­new­ables guide" pdf by click­ing on the link be­low Re­new­ables guide In­tro­duc­tion This guide in­cludes con­tri­bu­tions from some of the most act­ive law­yers in the re­new­ables sec­tor...
October 2020
CMS Rus­sia ranked in IFLR1000, World Tax and World Trans­fer Pri­cing 2021
The 2021 edi­tions of IFLR1000, the World Tax and World Trans­fer Pri­cing, op­er­at­ing with­in the pub­lish­ing house Eur­omoney In­sti­tu­tion­al In­vestor PLC, named CMS Rus­sia one of the best law firms in Rus­sia...
15 September 2020
Do­ing busi­ness in Rus­sia 2020
As part of our un­der­tak­ing to cre­ate ad­ded value for cli­ents, our pro­fes­sion­als have put to­geth­er this in­tro­duct­ory guide to the Rus­si­an leg­al sys­tem and the prin­cip­al laws and reg­u­la­tions that are of in­terest to in­vestors in this chal­len­ging but op­por­tun­ity-full mar­ket. It is of course no sub­sti­tute for the ex­pert ad­vice tailored to your pro­ject that we will be pleased to provide to you on re­quest.Rus­si­an le­gis­la­tion is chan­ging rap­idly. Al­though this guide de­scribes the laws as of 1 Janu­ary 2020, please con­tact us to check that it re­mains up-to-date. We would also re­com­mend that you sub­scribe to our free on­line ser­vice CMS Law-Now through which you will re­ceive our leg­al and tax eAl­erts. Jean-François Mar­quaire (Man­aging Part­ner)Le­onid Zubar­ev (Seni­or Part­ner)
08 July 2020
CMS Ex­pert Guide to cli­mate change tax re­forms and in­cent­ives
There is strong evid­ence that the cli­mate is warm­ing.  The Par­is Agree­ments on Cli­mate Change puts the re­spons­ib­il­ity on gov­ern­ments to lim­it glob­al warm­ing and they are ex­pec­ted to un­der­take sig­ni­fic­ant...
04 June 2020
CMS Rus­sia earns 58 re­cog­ni­tions by Best Law­yers 2021
Strong re­cog­ni­tion by the rank­ing 26 CMS Rus­sia ex­perts have been se­lec­ted for in­clu­sion in­to the 2021 edi­tion of the Best Law­yers. In total, we have earned 58 re­cog­ni­tions by the rank­ing:Ant­on Bankovskiy...
16 April 2020
The Leg­al 500 2020: CMS is among the lead­ing law firms in Rus­sia
The 2020 edi­tion of The Leg­al 500 EMEA re­cog­nises CMS Rus­sia across 11 prac­tice areas and hon­ours 12 firm ex­perts This year CMS Rus­sia has been ranked in the fol­low­ing 11 cat­egor­ies:Bank­ing & Fin­ance:...
April 2020
Pro­long­a­tion of non-work­ing days un­til 30 April 2020 due to COV­ID-19 out­break:...
Dur­ing his na­tion­al ad­dress on 2 April, Pres­id­ent Putin an­nounced his de­cision to pro­long the ini­tial non-work­ing days from 4 April to 30 April 2020 in­clus­ive in or­der to fight against the spread of COV­ID-19...
March 2020
Rus­sia an­nounces tax and cus­toms meas­ures to aid busi­ness dur­ing COV­ID-19...
In re­sponse to the high alert in­tro­duced first in Mo­scow and then na­tion­wide in the face of the rap­id spread of COV­ID-19, the Rus­si­an gov­ern­ment and the Fed­er­al Tax Ser­vice (FTS) have an­nounced spe­cial...
VAT for for­eign e-ser­vices pro­viders: the Rus­si­an tax au­thor­it­ies' new...
The Rus­si­an tax au­thor­it­ies have is­sued a Let­ter ac­cord­ing to which they will ac­cept the pay­ment of VAT by Rus­si­an pur­chasers of B2B e-ser­vices from for­eign sup­pli­ers. This will not how­ever re­lieve...