معرفی
Boris Yakovlevich Bruk is a Senior Lecturer at the Department of Public Law within the Faculty of Law at National Research University Higher School of Economics (HSE). He began his role at HSE in 2021 and has also served as a visiting lecturer since 2019. His expertise lies in international tax law, with a focus on cross-border taxation, tax treaties, and legislative reforms. He advises at Nextons, a Moscow-based law firm.
- Education: Specialist Degree in Jurisprudence from Saint Petersburg State University (1999)
Research Interests: Bruk’s work addresses critical issues in Russian tax legislation, including VAT jurisdiction for digital services, beneficial ownership definitions, CFC rules, and combating double taxation abuse. His teaching covers International Tax Law, Cross-Border Taxation, and Foreign Tax Law for HSE’s master’s programs.
Scientific Awards:
- Best Teacher - 2021–2022 at HSE
Professional Contributions: He provides corporate tax advisory services at Nextons and has contributed to legislative analyses of Russia’s Tax Code. His publications highlight gaps in tax residency rules, unjust enrichment deductions, and deoffshoreization strategies.
