Kazakhstan & Central Asia Specialists
Expert Tax
Leadership
When You Need It
We provide fractional Head of Tax support for small and mid-sized multinational groups investing in Kazakhstan and Central Asia. Executive-level leadership, embedded in your team, without the cost of a full-time hire.
Our Services - for Groups with Investments in Kazakhstan and Central Asia
On an as-needed-basis, we fill the Head of Tax role for your tax function, integrated and embedded within your team
Tax Planning and Optimization
Tax Compliance Review
Tax Audit Defense
Risk Management
Liaise with outside advisors and auditors
Advisory for investors establishing a business or representing a foreign entity in Kazakhstan.
Optimal form of presence
Treasury + accounting & tax function setup
Funding & employment structuring + compliance
Tax Law Advocacy (change of law)
Review group tax structures to identify inefficiencies in funding and profit repatriation
Recommend fully compliant group structure reducing taxes across multiple jurisdictions
Liaise and manage external country-specific legal and tax advisors to identify the optimal group structure
Presenting to Senior Management and Board of Directors
Oversee implementation
Management of tax controversy, including high-stakes tax audit defense and dispute strategy
Tax audit defense support
Positioning, narrative and documentation strategy
Remediation planning
Reviews of tax computations prepared in-house or by external tax accounting firms
Identify errors, risks, and missed opportunities
Strengthen compliance methodology
Coordination of M&A tax aspects, funding, and cash repatriation planning
M&A tax coordination
Financing and funding structures
Cash repatriation planning
Tax-optimized exit strategy
What is Fractional Tax Lead?
Definition: A Fractional Tax Lead is a part-time, in-house Head of Tax. We don’t just advise—we take ownership of the tax function.
Who it’s for: Small and mid-sized multinational groups with existing or planned investments in Kazakhstan and Central Asia. We deliver top-tier group tax management at the headquarters level.
Flexible support: We also provide ad-hoc advisory services if you’re not yet ready for a part-time Head of Tax.
About our Team
The “Power Pair” Advantage
Clients gain access to a unique dual-model: the strategist who manages Board communications, governance and external advisors, and the technician who reviews the actual computations, returns and compliance methodology.
Michael Wagner, Managing Partner, is a senior tax executive with over 30 years of international experience, specializing in the energy sector and complex regulatory environments of Central Asia. Unlike traditional external consultants, Michael has spent the last 21 years on the client-side including roles as Group Head of Tax of Nostrum Oil & Gas PLC, Chevron’s Eurasian Tax Manager, and Tax Manager of Karachaganak Petroleum Operating BV. Prior to that, he managed tax advisory services at PwC in Ukraine and Kazakhstan.
He offers the perspective of a decision-maker who understands that tax is a commercial reality. Michael excels at identifying inefficiencies in holding structures and financing arrangements. He acts as the architect of group optimization—spotting the opportunity, presenting the business case to the C-Suite, and defining the scope for and managing designated external legal and tax counsel to execute the analysis.
Fluent in Russian and operating from the UAE, he serves as the fractional in-house director who safeguards shareholder value against cross-border tax leakage.
Andrey Zakharchuk, Senior Tax Advisor, brings over 25 years of deep technical expertise, including a distinguished 20-year tenure at Deloitte where he served as Tax Partner and Head of Tax & Legal Services for Kazakhstan and Uzbekistan. A dual-qualified expert (US Certified Public Accountant and Certified Auditor of the Republic of Kazakhstan), Andrey provides the technical safety net for your operations.
Unlike general advisers who only look at the big picture, Andrey performs deep-dive reviews of tax computations and compliance filings, identifying errors, risks, and missed opportunities before returns are submitted.
From managing tax support for major M&A transactions to ensuring the accuracy of daily tax accounting, Andrey applies the rigorous standards of a former Tax Partner to your business.
