Maria Kostenko

Maria Kostenko

Baker & McKenzie LLP


Maria Kostenko is a counsel in Baker McKenzie's New York office. Since 2001 Maria was a tax partner in Moscow, leading the tax disputes and transfer pricing groups prior to moving to the New York office in February 2023. Throughout her career she has successfully represented major US and European multinationals in complex and high-profile tax disputes and has advised on cross-border M&A transactions with her colleagues in the US and Europe. Maria also served as a member of the Firm's EMEA Tax Dispute Resolution Steering Committee from 2018-2022.

Prior to joining Baker McKenzie, Maria worked as deputy head of the legal department at the Tax Inspectorate for Russia's largest taxpayers, as well as an auditor and tax consultant at KPMG.

Practice Focus

Maria's practice focuses on domestic and international tax disputes, including transfer pricing and US partnership tax controversy. She has significant experience in developing successful tax defense strategies under the economic substance doctrine. She has also extensively represented her clients in various double tax treaty matters, including permanent establishment, beneficial ownership and other matters both in domestic courts and in mutual agreement proceedings with various countries.

Professional Honors

  • Leading Lawyer, International Tax Review – Tax Controversy Leaders Guide (2014-2021)
  • Leading Lawyer, International Tax Review – Women in Tax Leaders Guide (2015-2021)
  • Leading Lawyer, International Tax Review – Indirect Tax Leaders Guide (2014-2021)
  • Recognized, Go-To Contact for Tax Controversies, Legal 500 EMEA (2021)


  • New York~United States (2015)
  • Russia (1997)


  • New York University School of Law (LLM in International Taxation) (2009)
  • Russian Academy of Science, Institute of State and Law (PhD Tax Law) (2002)
  • Moscow State University of International Relations (JD) (1997)


  • English
  • Russian
  • Contributor, "APAs: Navigating Uncertainty in the Pursuit of Certainty," Bloomberg Law News, 27 June 2023
  • Author, Chapter on "Transfer Pricing Rules in Russia", Bloomberg Tax Management Portfolios, 2020