Maria Kabanova Counsel
Tax & Customs

For over 14 years, Maria has been advising international and Russian businesses on complex cross-border tax and legal matters. She leads projects in international tax structuring, financial flow planning, mergers and acquisitions, corporate reorganisations, with a particular focus on infrastructure and technology-driven projects. She is involved in the full cycle of transactional support — from design and documentation to implementation. Maria also conducts tax due diligence of varying complexity and prepares defence files for a broad range of operations, including marketing expenses, intercompany services, KYC processes, UBO confirmations, and more.

Her broader project portfolio includes compliance with customs and currency control regulations, developing risk mitigation strategies, and structuring market entry and exit scenarios. Maria also supports businesses at all stages of pre-trial and trial tax disputes.

One of her key areas of expertise is transfer pricing. Maria develops tailored TP strategies and documentation across sectors, designs approaches to TP adjustments, prepares end-to-end transfer pricing defence files, and contributes to shaping the regulatory landscape in this field.

She also advises digital and IT businesses on tax-efficient operational models, licensing and monetisation structures, and the application of tax incentives.

Maria is known for her ability to manage cross-practice multi-jurisdictional projects and deliver practical, high-impact solutions in complex regulatory environments.

RANKINGS — Kommersant 2025 — Tax Consulting
— Kommersant 2024 — Tax Consulting
— Pravo-300 2024 — Foreign Economic Activity / Customs & Currency Regulation
— Rossiyskaya Gazeta 2024 — Tax
— Rossiyskaya Gazeta 2024 — International Projects
— Rossiyskaya Gazeta 2023 — Tax
— Best Lawyers 2022 — Tax Law
MEMBERSHIP Due to her material contribution to supporting international businesses in Russia, Maria holds the following positions in leading business associations:
— Co-Chair, Tax and Finance Committee, Eurasian Cooperation Center / French-Russian Chamber of Commerce and Industry (CCI FR)
— Deputy Chair, Tax Committee; Head of the Transfer Pricing Expert Group, Russian-German Chamber of Commerce
— Certified member, Chamber of Tax Consultants
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