Igor Kolupayev

Igor Kolupayev is a Counsel at the Almaty office of Baker McKenzie.

He graduated with honors from the Kazakh State Law Academy and was admitted to legal practice in 2000. In 2004, Igor earned the academic degree of Candidate of Legal Sciences (the Kazakhstani equivalent of a Ph.D.) in civil law. His thesis focused on the legal status of limited liability partnerships in Kazakhstan.

Igor specializes primarily in taxation and mergers & acquisitions (M&A).

His tax practice includes strategic tax planning and advising a consortium of international oil companies on tax stabilization and customs matters. He has also negotiated tax provisions in M&A transactions and represented clients in complex tax and customs disputes. Notably, Igor has successfully represented clients in:

• the first-ever dispute concerning the authority of local tax authorities to challenge the tax residency status of a foreign company;
• a precedent-setting case on the tax treatment of IT software support services;
• major transfer pricing disputes between oil companies and the tax authorities.

In the M&A space, Igor has led teams in drafting and negotiating transaction documents and overseeing legal due diligence for local target companies. His experience includes representing:

• a major international mining company in the acquisition of a local gold mining business;
• a consortium of Japanese companies in establishing a joint venture for acquiring uranium assets in Kazakhstan, including legal due diligence, transaction documentation, and closing support.

Igor is a frequent speaker at tax conferences and has authored numerous articles on tax and corporate law. He also regularly contributes to the development of tax legislation, drafting amendments aimed at improving tax regulation – particularly in the area of international taxation.