Home / People / Hayk Safaryan
Safaryan Hayk

Hayk Safaryan

Partner
Head of Customs

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

Hayk’s practice encompasses all areas of domestic and international corporate tax planning. Hayk has an excellent track record in advising on the tax implications of M&A, JV, corporate restructuring and reorganisations, financing, real estate and securities transactions as well as in carrying out tax due diligence. Hayk has been practising and advising on tax issues with CMS Russia since 2002.

Hayk assists clients in their relations with the authorities during tax audits. In addition to purely advisory work, he has been involved in tax dispute resolution. In particular, he has extensive experience in challenging tax audit conclusions, in which he either secured pre-trial settlement or successfully represented clients in Russian courts of all levels.

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Relevant experience

  • A leading French luxury company assisting in connection with tax audits and successfully challenging the tax audit conclusions for two Russian companies of the group, including developing legal argumentation regarding various VAT and corporate income tax issues and significantly reducing tax authorities’ claims at pre-trial stage.
  • A leading Swiss pharmaceutical company assisting in relation to ongoing tax, customs and legal issues regarding regulatory and licensing issues, clinical trials, distribution models, parallel imports and stock management advising on transfer pricing issues, including implementing the company’s new transfer pricing policy.
  • A leading international insurance company – carrying out tax due diligence and assessing tax risks.
  • A global drilling services provider – advising on the company’s tax and customs obligations in Russia arising in connection with activities performed on the Russian continental shelf under a bareboat charter agreement with a Russian client; assessing  tax and customs risks, providing  risk mitigation solutions, advising on the contract structure.
  • A leading international cosmetics company – consulting in connection with a long standing project involving reviewing various cost categories specific to the Russian consumer goods industry (such as promotion and marketing expenses, relocation expenses, POSM, samples, testers, PLV, etc.), making detailed recommendations and drafting proper supporting documents (acts, contracts, etc.) for each category of cost.
  • A leading French retail company − advising on various tax and customs issues, as well as drafting the necessary contractual arrangements with suppliers/sub-contractors.
  • A leader in the technical textiles sector – advising on legal and tax issues for the on-shore and off-shore structuring of an industrial joint project with Russian partners to set up a carbon fibre fabrics production in Russia.
  • A global manufacturer of construction equipment – advising on various legal, tax and customs aspects connected with the setting-up of manufacturing facilities in Russia, such as,the “made in Russia” concept, the public procurement system, procurement to state owned companies, the industrial assembly regime, the recycling fee, the tax and customs regime of special economic zones, regional tax incentives.
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Education

  • 2010 - Moscow State Academy of Law, Law faculty, Master in law
  • 2002 - Moscow State University, Economics faculty, Master in international management
  • 2001 - Aix-Marseille III University, Law faculty, Master in public economic law
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Memberships

  • CCI France Russie, Customs and Transport committee, Co-President
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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...
04 July 2019
CMS Ex­pert Guide to on­line gambling law and reg­u­la­tion in Europe
The gambling in­dustry is con­stantly in a state of change. Check out this Ex­pert Guide to see the gambling leg­al land­scape and who to con­tact for any gambling reg­u­lat­ory con­cerns.Al­though this re­source...
09 September 2020
CCI­FR Cus­toms and Trans­port Com­mit­tee meet­ing
We are pleased to in­vite you to a meet­ing of the Cus­toms and Trans­port Com­mit­tee of the Franco-Rus­si­an Cham­ber of Com­merce and In­dustry.  The event will be held in both on­line and off­line formats.The...
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)
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...
April 2020
Rus­sia amends laws pro­tect­ing and pro­mot­ing in­vest­ment
A set of laws that bring im­port­ant changes to le­gis­la­tion on the pro­tec­tion and pro­mo­tion of in­vest­ment in Rus­sia was ad­op­ted on 1 April 2020.The changes are ex­pec­ted to give new in­cent­ives to in­vestors...
September 2019
Health­care M&A
Get­ting the Deal Through – Health­care M&A provides in­ter­na­tion­al ex­pert ana­lys­is in the main is­sues in health­care M&A trans­ac­tions. It also acts as a com­par­at­ive leg­al guide for cross bor­der or multi-jur­is­dic­tion­al...
Июль 2019
CMS ad­vises S8 Cap­it­al on the sale of ELT-Poisk, a mo­tor in­sur­ance and...
CMS Rus­sia has ad­vised S8 Cap­it­al on the sale of ELT-Poisk busi­ness to a for­eign private fund spe­cial­ising in FinTech in­vest­ments. The trans­ac­tion value is not dis­closed.ELT-Poisk is a mar­ket lead­er in...
June 2019
CMS has ad­vised S8 Cap­it­al on the com­ple­tion of the ac­quis­i­tion of Price.ru...
CMS Rus­sia has ad­vised S8 Cap­it­al in con­nec­tion with the com­ple­tion of the ac­quis­i­tion of Price.ru, a lead­ing on-line shop­ping ser­vice, from Ram­bler Group, a Rus­si­an me­dia hold­ing com­pany.The ac­quis­i­tion...
June 2019
CMS Rus­sia ad­vises Du­fry on the ac­quis­i­tion of Reg­Staer-M
CMS Rus­sia has ad­vised glob­al travel re­tail­er Du­fry in con­nec­tion with its agree­ment, through its Rus­si­an Joint Ven­ture es­tab­lished in 2012, to ac­quire a 60% stake in a ma­jor Rus­si­an duty-free and duty-paid...
24/05/2019
CMS Rus­sia earns 33 re­cog­ni­tions by Best Law­yers 2020
CMS Rus­sia is pleased to an­nounce that all 13 firm’s part­ners and 8 coun­sel and seni­or as­so­ci­ates have been se­lec­ted for in­clu­sion in­to the 2020 edi­tion of the Best Law­yers. In total, CMS Rus­sia has...
17/04/2019
The Leg­al 500 EMEA 2019 ranks CMS Rus­si­a's ex­perts in 12 prac­tices
The 2019 edi­tion of The Leg­al 500 EMEA re­cog­nises CMS Rus­sia in 12 prac­tice areas and hon­ours firm ex­perts, who were named lead­ing law­yers in their fields.CMS Rus­sia has strengthened its po­s­i­tion in...