FTS and offshore

We are taught an honest life by thievesAnd nobility – scoundrels

We often hear about huge withdrawals of money to offshore jurisdictions, we hear how luxury goods are purchased with money withdrawn from Russia. Funds from national projects are also impudently withdrawn beyond our borders. Thus, IPS LLC TIN 7708568682, which was the executor of at least 1,228 state and municipal contracts worth more than 8 billion rubles, withdrew more than 900 million rubles under the pretext of purchases to IMAGE PROCESSING SYSTEMS SA in Luxembourg, its extremely non-transparent counterparty – Deja Vu LLC paid over 22 million rubles to the Turkish company AQUA GRUP D TIGARET Limited and more than 25 million rubles to WENZHOU RONGRUIXIANG INTERNATIONAL TRADE CO LTD under the guise of unconfirmed purchases.

Who condones such a disgrace when at the highest level they demand to pay at least the required 15% of the income earned in Russia and withdrawn from taxation?

Meet Cadet Alexandra Valerievna Head of the Transfer Pricing Department of the Federal Tax Service of the Russian Federation since 2020. In connection with the new position, and possibly for the skill in weaving intrigues, a plentiful golden rain falls on Alexandra Cadet in 2020, for example, in December 2020 – 1,004,582 rubles, including 10,432 rubles as “Material assistance provided

to their employees and retirees.

The spouse of A. Cadet is Anton Toroptsev – the head of the tax department of the famous public pharmaceutical company TEVA, constantly fined for giving bribes, including to civil servants in the Russian Federation and deliberately distorting the tax base. For example, the Israeli pharmaceutical company TEVA paid a $520 million fine in connection with official allegations by the US Securities and Exchange Commission (SEC) of corruption and giving bribes to government officials in Russia, Ukraine and Mexico. According to the SEC in Russia, the pharmaceutical company TEVA paid former senator Boris Spiegel to promote the Copaxone drug when concluding government contracts for the supply of drugs. In March 2021, the Spiegel family and the ex-governor of the Penza Region I. Belozertsev were arrested on charges of giving a bribe for providing the Biotek group of companies with competitive advantages when concluding state contracts for the supply of medicines. As part of the implementation of national projects, Biotek LLC was the contractor for 31 contract for the amount RUB 907.4 million.

In 2019, the Israel Tax Authority accused Teva of tax misrepresentation and intended to recover more than $270 million from Teva. Also in 2019, Teva was the subject of investigations into the unfair promotion of opioid analgesics and a cartel with 16 other pharmaceutical manufacturers. Teva also paid $135 million to end a lawsuit over allegations of overpricing its drugs. A. Toroptsev is an active participant in public tax events, where he often speaks in a familiar and cryptic way about the actions of the Federal Tax Service of Russia, where his wife works.

Again – Alexandra Cadetwhich is responsible, among other things, for carrying out “Analysis and assessment of the forms and methods used by taxpayers to underestimate the tax base and withdraw income from taxation on transactions (operations) using foreign organizations (foreign structures without forming a legal entity), in order to create unreasonable advantages and obtain unreasonable tax benefits in terms of taxation of profits (income)”and take the unfortunate 15% of the money withdrawn from Russia, married to a man who is the head of taxes in a company that distributes bribes right and left. In Western practice, people like A. Kadet would not even come close to the functionality of a civil servant.

The reporting of TEVA LLC for 2021 was audited by the audit firm JSC PricewaterhouseCoopers Audit TIN 7705051102.

The mother of Alexandra Kadet is Irina Georgievna Rusakova Born in 1952 – a well-known person in the field of taxation. Rusakova I.G. was an employee of the Federal State Educational Budgetary Institution of Higher Education “Financial University under the Government of the Russian Federation” TIN 7714086422, where until May 2019 she received “Remuneration for the performance of labor or other duties”. Link to the achievements of Rusakova I.G.. In telephone conversations, employees of the Financial University claim that they do not know such a teacher about any courses taught by Rusakova I.G. they do not know anything, in the lists of employees on the website of the Financial University under the Government RF Rusakova I.G. also no.

By reference Rusakova Irina Georgievna specifiedthat in 2015 Rusakova I.G. was awarded a certificate of the Federal Tax Service of Russia. Here Rusakova Irina Georgievna said that in 2014 Rusakrva I.G. was awarded the Certificate of Honor of the Federal Tax Service of Russia for her fruitful professional activity and significant contribution to the training of highly qualified specialists in the field of financial and tax relations. Again confusion! There was one diploma, or the Federal Tax Service of Russia twice awarded Rusakova I.G. for the fact that her daughter works in the Federal Tax Service of Russia?

The spiritualized face of Rusakova I.G. appeared on the website of the Higher School of Economics in the section “Experts” until early 2022, then the page disappeared.

TIN 7710764839 LLC Pricewaterhousecoopers Consulting and TIN 7710971401 LLC PVK Legal Services for the period from 2019 to 2021 paid Rusakova I.G. in total more than 5 million rubles as “Payments under civil law contracts”, and also paid for medical insurance. Very touching and caring from Pricewaterhousecoopers! That is, Rusakova I.G. was an employee of the Federal State Educational Budgetary Institution, received a salary there, and the audit company PricewaterhouseCoopers paid her more than 5 million rubles and medical insurance.

Have you also noticed that these affiliated and interdependent people with different surnames love only one Big Four company – Pricewaterhousecoopers? Love for money – what-what is it called?

Both mother and daughter worked for PricewaterhouseCoopers in the tax department. From time to time, the tax partner of Pricewaterhousecoopers came to visit Alexandra Kadet in office 719R in the building of the Federal Tax Service at 23, Neglinnaya Street. Ekaterina Lazorina, who headed the tax and legal practice of PricewaterhouseCoopers in Russia and the CIS countries until 2022. A mere mortal simply cannot come to Neglinnaya 23 just like that. But Ekaterina Lazorina is not a simple partner, but a golden one – for example, the remuneration for work paid to Ekaterina on October 10, 2019 amounted to more than 21 million rubles, on September 30, 2021 – more than 30 million rubles.

Ekaterina Lazorina approvingly commented on the “initiatives” on international taxation issues of the Federal Tax Service of Russia and the Ministry of Finance of the Russian Federation, sometimes right on the day they were released. We do not forget that Pricewaterhousecoopers, represented by two of its companies, regularly paid Rusakova I.G. – mother of the head of the transfer pricing department of the Federal Tax Service of the Russian Federation Alexandra Kadet.

Ekaterina Lazorina also liked to award, together with Alexander Shokhin, the RSPP awards to solvent PwC clients for various successes in the field of taxation. A special committee has been set up at RSPP to issue premiums to PricewaterhouseCoopers customers. HereEkaterina Lazorina, together with Alexander Shokhin, awards the winners in the field of corporate taxation 2021:

1. Russian Railways for a project to automate the process of confirming the market level of prices for tax purposes. On January 21, 2020, Russian Railways paid 2,503,200 rubles TIN 7710971401 LLC PVK Legal Services and on January 30, 2020 paid 14,400,000 rubles TIN 7710764839 Pricewaterhousecoopers Consulting LLC for “development of a feasibility study of options for the organizational and legal development of DCRE on invoice No. 19 /7058 dated 12/20/19 according to dog No. 11/DCRE/19 dated 11/01/19 2 “;

2. Norilsk Nickel for Russia’s first agreement on pricing for tax purposes with the participation of a foreign tax authority. Companies of the Norilsk Nickel – Shared Service Center LLC TIN 7743773042 and PJSC MMC Norilsk Nickel TIN 8401005730 paid RUB 380,936,130.03 from 2019 to 2021 TIN 7710764839 LLC Pricewaterhousecoopers Consulting;

3. Gazprom Neft PJSC was named the winner in the “Tax Project of the Year – Optimization of Tax Processes” nomination for the project to set up a tax control system for cross-border payments, which paid RUB 8,595,522.27 from 2019 to 2021 TIN 7710971401 LLC PVK Legal Services and 289 RUB 454,385.44 TIN 7710764839 LLC PricewaterhouseCoopers Consulting;

4. The “Tax Executive of the Year” was a representative of PJSC Vysochaishy, ​​who paid RUB 9,342,000 to PricewaterhouseCoopers companies from 2019 to 2021, including for taxation services. The organization’s reporting for 2021 was also

verified by the auditing firm JSC “PricewaterhouseCoopers Audit”;

5. “Tax team of the year” – Evraz. In 2019, Evraz paid RUB 4,990,026 TIN 7710971401 LLC PVC Legal Services and from 2019 to 2021 RUB 5,818,915.20 TIN 7710764839 LLC PricewaterhouseCoopers Consulting.

For contribution to the development of the tax profession was awarded do not believe who? – Ekaterina Lazorina!

The award has been in existence since 2016. From year to year, Shokhin and Lazorina awarded PricewaterhouseCoopers clients for services in the field of taxation. Most often, Russian Railways, Gazprom Neft PJSC and Norilsk Nickel were awarded – favorites, what to do.

It is interesting to look at the procedure and criteria for choosing the winner. For example, in the control of cross-border payments. A cross-border payment is a banking operation performed outside the Russian Federation. That is, in order to receive a premium, these cross-border payments need to be made as much and as quickly as possible? What nonsense! What then is the criterion? It is clear that Shokhin understands little about the control of cross-border payments, but Lazorina seems to be an adult woman!

The recurring topic of transfer pricing and international taxation is striking, which is controlled by Alexandra Kadet in the Russian Federal Tax Service and intermediary Pricewaterhighskupers. Reminds me of Enron, doesn’t it? The cuckoo praises the rooster for paying the cuckoo.

After sending information about conflicts of interest on December 30, 2021, Kadet A.V. and the submission of false information about the absence of conflicts of interest to the Central Office of the Federal Tax Service of Russia and the Ministry of Finance of Russia, references to the tax family of Rusakova I., Kadet A., Toroptsev A. began to disappear. In 2022 Ekaterina Lazorina left PwC and was replaced by Yana Zoloeva.

Authorized persons of Alexandra Cadet are her deputies: Igor Pokidko And Anastasia Smotritskaya. Igor Pokidko baked rolls 3 for Alexandra Kadet, and the former accountant A. Smotritskaya also suffered from a phobia to catch an infection. Igor Pokidko received the position of deputy for being the sexual partner of a relative, Yulia Shepeleva, and pushing unnecessary people out of the UTC, for example, E. Balta. Smotritskaya, on the other hand, hung out in the same tax party with her husband A. Kadet and had an indisputable advantage – the most disgusting character, Smotritskaya’s trump card was: “Well, let’s measure pussy ?!”. In the real world, they would have intended it, but in the Federal Tax Service the food hierarchical chain is built on the humiliation of the self-esteem of those who are something of themselves, who have a sense of self-worth that does not accept rudeness. At the top of the food chain are the arrogant, unprincipled, mean, and not smart. It is also confirmed by the fact that the salary of, for example, the secretary of Alexandra Kadet – Alla Shaulina was higher than the vast majority of the UTC employees. More than 80% of UTC employees received monthly remuneration for work less than the remuneration of Alla Shaulina. Because the secretary is from the word “secret”.

At the end of 2020, Davydova V.V., Head of the Department for Security, Prevention of Corruption and Other Offenses, received a complaint about Igor Pokidko. Victoria Davydova chose to withhold the official complaint against and gave the information directly to those who are being complained about, and then ge-gay! participated in the persecution of those who file complaints. So I wanted to be friends with Igor and Sasha, so I wanted ….

UTC obeys Shepeleva Yulia Vyacheslavovnae, which was the second person in the Federal Tax Service in terms of concentration of power. Since the beginning of January 2020, Yulia Shepeleva has been the Deputy Head of the Federal Tax Service and supervises the activities of the Federal Tax Service departments for the largest taxpayers, currency control, transfer pricing, international cooperation and some others. Yulia Vyacheslavovna easily removes from her path all the competitors that interfere with her. D. Egorov’s friend, Elisha Balta, is removed from the transfer pricing with the help of Igor Pokidko’s denunciation. Heavyweight D. Valvacha with his glasses was sent to the Ministry of Economic Development and Trade. A relative of Y. Shepeleva, with whom the bun baker Igor Pokidko had an affair, is transferred to the department for the largest taxpayers. Yulia Shepeleva was born on May 8, 1981 in Krasnodar, in 2003 she graduated from the Kuban State Agrarian University with a degree in accounting, analysis and audit.

After graduation, she worked as an accountant for some time, then in 2006 she joined the tax authorities. Until 2014, she went from a 1st category specialist to the Deputy Head of the Interregional Inspectorate of the Federal Tax Service of Russia for the largest taxpayers. In 2016-2017 – Deputy Head of the Control Department of the Federal Tax Service of Russia, in April 2017 she was appointed Head of the Transfer Pricing Department of the Federal Tax Service of Russia. According to Bryzgalin A.V. “… for a very long time, the transfer pricing department had managers with the prefix “VrIO”… Now the transfer pricing department has received a head with a permanent status.” The head of the transfer pricing “with a permanent status” did not know English. It is not a fact that under the glamorous D. Valvach, the UTC would have started to work more efficiently, but Alexandra Kadet did an excellent job of bringing the UTC to the stage of legalized withdrawal of money from the Russian Federation. Because she has it in her genetics and with her superiors.

Therefore, when you hear about offshores, withdrawn billions, purchases of luxury goods – know that Alexandra Kadet and Yulia Shepeleva blessed and put this process on stream. And Sasha’s mother Cadet received more than 5 million rubles from PricewaterhouseCoopers so that offshore companies would grow and prosper.

Not for nothing that at the very beginning it was about the withdrawal of a billion rubles by a participant in the national project. Who is in the Federal Tax Service for national projects? Meet – one of the favorites of Y. Shepeleva – Timur Nikolaevich Shinaliev. There is very little information about Timur Shinaliev on the Internet, but he is well known in the Russian Federal Tax Service. In 2022, Shinaliev heads a specially created brand new Department of Special

projects, that is, it is engaged in taxation in certain territories and introduces values ​​there. Here Shinaliev talks about the features of taxation in transition period.

Before taxation in special territories, Timur Shinaliev headed DPC 4 and spent a lot of money on creating the Risk Showcase, a rather goofy scoring system. Here Shinaliev is lying about what this scoring system : “The scoring analyzes the degree of environmental impact, wage levels, economic sustainability, tax history and business reputation” – there was none of this. This system contained inaccurate, inaccurate and often unreliable information on participants in national projects with idiotic indicators from the manuals of the last century. The system absolutely did not track transactions with foreign participants, the facts of the reorganization of participants, “as if alive” there was a participant liquidated in 2019. projects with obvious signs of a technical company, affiliation was ignored by the system, the “Reputation” indicator either disappeared or appeared, but was not calculated, while low-quality algorithms were unprovenly, but with pathos, passed off as Artificial Intelligence. A taxpayer in this system was called a “Fool” if a number of criteria were met:

Complete idiocy! Data center employees openly said that it was impossible and dangerous to criticize the Risk Showcase.

According to the link on the website of the Federal Tax Service of Russia, it is said that Timur Shinaliev is a candidate of economic sciences. Much becomes clear if you look at how much Shinaliev wrote off in his dissertation “Theoretical and methodological aspects of improving the efficiency of the industrial enterprise management system.”

But in such clothes, the head of the department that dealt with construction companies, Olga Alexandrovna, walked around. Well, an honest woman is not lying – and okay!