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Galina Naumenko

Galina Naumenko

Partner, Energy and Natural Resources Tax Services, PwC Russia

Galina Naumenko is a Tax Partner and the Leader of the Energy, Utilities and Mining Tax Practice.

Galina has been with PwC Russia and Switzerland for over twenty years.

She has expertise in conducting operations structuring and tax due diligence for major Russian and transnational companies and shareholders across various industries. For the past ten years, Galina has been in charge of tax due diligence for a number of major deals in the Russian market for private equity funds and corporations, including the sale of a 50% stake in TNK-BP to Rosneft in 2013, the deal between Global Ports and NCC in 2013, the purchase of a 19.5% stake in Rosneft by Glencore and Qatar Sovereign Wealth Fund at the end of 2016 and the purchase of a stake in Eurasian Drilling by Schlumberger in 2017.

Since 2008, Galina has participated in tax engagements for various government authorities. She is a member of the Tax Committee at the Russian Union of Industrialists and Entrepreneurs, where she keeps track of legislative changes and their implications.

On 26 March 2020, the Praesidium of the Government Commission for Economic Development and Integration held a meeting to approve the composition of the Expert Group on Corporate Governance, Special Administrative Regions, Bankruptcy Procedures and Appraisal Activity.

Galina Naumenko, PwC Tax and Legal Partner, was named as a member of the Expert Group, which will deal with developing draft laws in four areas: corporate governance, special administrative regions, bankruptcy procedures and appraisal activity.


  • Tax services
  • oil & gas sector


  • Galina graduated from the Financial Academy under the Government of the Russian Federation with a degree in finance and credit (with honours)
  • 1996.

    She is a member of the Association of Chartered Certified Accountants.