Aleksandr Belugin
Aleksandr is an associate in the tax advisory practice, who joined WH Partners in July 2019. He works in various areas of tax law, including direct tax, international tax law, VAT, automatic exchange of information (FATCA & CRS), DAC 6 & 7 and, more recently, transfer pricing.
Aleksandr completed a Bachelor of Laws (Honours) and subsequently earned a Master of Advocacy from the University of Malta, graduating magna cum laude. He further specialised in his area of practice by obtaining the Professional Certificate in Taxation from the Malta Institute for Taxation, followed by a course on transfer pricing rules offered by the same institution. Aleksandr then completed a postgraduate degree in Transfer Pricing, accredited by Middlesex University, graduating summa cum laude. He is currently pursuing a degree in Economics and Financial Analytics, with a focus on taxation economics and business analysis.
Aleksandr Belugin specialises in
Direct Tax Law
EU VAT Law
International Tax Law
Tax Due Diligence
Automatic Exchange of Information - FATCA & CRS
Transfer Pricing
Career Highlights
Latest Contributions
Malta’s Commissioner for Tax and Customs issued Rules and Guidelines on Personal Tax Benefits for Senior Employees of Family Offices
These Rules should be read together with the Guidelines (“Guidelines”) issued by the Malta Tax and Customs Administration (“MTCA”), which define eligible persons, applicable conditions, and the procedure for benefiting from the…
C-602/23 – End to the Franklin withholding tax saga in Austria
Withholding taxes are a key consideration for cross-border investors, particularly in the investment funds industry. As funds typically operate across jurisdictions, the existence of a withholding tax, as well as the conditions…
New Tax Measures in the Budget Measures Implementation Act of 2025
In a nutshell, key changes include: Increased scope of the deductibility of capital expenditure rules to commercial leases, business permits and concessions; Minister empowered to impose an elective higher tax rate for…
The Critical Importance of Substance in Transfer Pricing – the CJEU’s Decision in EU Commission vs Apple & Ireland – C‑465/20
Background and the Judgment under Appeal The entities involved in the transfer pricing arrangement at issue are Apple Inc, a US-based parent company, which owns 100% of Apple Operations International Ltd (“AOI”),…