WTS Tax Legal Consulting LLC (called KM Partners till August 2014) has a top reputed Ukrainian team of tax professionals that deals with extremely high profile cases and prominent international clients. In 2014 the firm handled a number of successful tax disputes on application of arm’s length prices to export transactions and on respective profit tax assessments. A number of court cases related to cancellation of tax notification-decisions on assessment of additional tax liabilities on value added tax (VAT) and corporate profit tax (CPT) and to so-called “allegedly void agreements”. It is noteworthy that the team received positive results in cases related to return of overpaid advance CPT payments. On the advisory front, the firm currently acts on a number of consulting projects related to tax optimization and processes of restructuring of companies in Ukraine. In the past year the firm boosted with requests for advising on specific issues of transfer pricing and defense strategies against the tax authorities on respective matters. The leading counsel Ivan Shynkarenko has been promoted to a partner. Partner Alexander Minin is considered an eminent Ukrainian tax practitioner. Alexander Shemiatkin is known as an efficient litigator.
In addition to its extensive tax advice on various matters to a large number of international and local companies, EY Ukraine has been conducting active work on developing/amending Ukrainian tax legislation, both laws and subsidiary regulations, including ongoing advice to high level tax authorities, work on reforming general tax system of Ukraine, improving production sharing agreements taxation as well as introducing electronic excise stamps. The Ukrainian team is among the most active transfer pricing counsels, and assists a broad range of international and local businesses with their first application of new regulations, conducting transfer pricing reviews and preparing reporting. The well-versed offering of EY includes personal tax advisory and compliance as well as advising leading multinational companies on tax-efficient delivery mechanisms for compensation and benefits, including development of cross-border tax cost models with respect to inbound and outbound assignees. Vladimir Kotenko, partner, head of tax and law practice, is endorsed for his active involvement in various public initiatives. The highly regarded team consists of known professionals, Igor Chufarov, Albert Sych, Olga Gorbanovskaya, Iryna Kalyta, Ivan Mustanien and Oksana Lapii.
The DLA Piper tax practice remains highly active on the volatile Ukrainian market. Besides providing fully-fledged tax support within major M&A transactions and on stand-alone projects, the team, as headed by Svitlana Musienko, partner and head of tax, provides a lot of transfer pricing advice and actively prepares relevant documentation for the clients due to the recently adopted new transfer pricing legislation in Ukraine. One recent highlight was advising a Ukrainian subsidiary of an international publishing house regarding the use of VAT exemption and successfully represented the client during court procedures with the tax authorities of Ukraine. The team also provided major tax and regulatory advice to an Anglo-Dutch multinational consumer goods company with regard to efficient streamlining and management of its business, and mitigation of related risks (including pricing risks) as a result of an acquisition of a medical devices business in Ukraine. Remaining highly active in controversial issues, the team supports clients within tax audits and provides support in tax litigations. Svitlana Musienko, Illya Sverdlov, legal director, and Dmytro Donets, senior associate, are known as tax controversy practitioners.
Baker & McKenzie renders a wide tax offering for major multinationals and investors. The Kiev office is focused on sophisticated international tax planning, transfer pricing services, tax disputes, and preparation to tax audits. From the indirect tax perspective, the team handles international and domestic VAT planning in relation to sales structures, VAT advice regarding supply of goods or services, as well as in the context of transactional work. Through its global wealth management group, the office provides domestic and international tax succession, regulatory, compliance and related services to private banks, trustees, wealth management professionals. Arcelor- Mittal and Erste Group AG are among its clients. The seven-strong team is led by Kiev partner Hennadiy Voytsitskyi.
Law Offices of OMP commands a sizeable tax practice and covers a wide range of tax matters. The team under the guidance of partners Dmitriy Mikhailenko and Leonid Karpov is referred on the market for its tax planning expertise. The firm advised a large manufacturer of car spare parts as to an unusual model of tolling processing, and a large development company on application of a new Double Taxation Treaty between Ukraine and Cyprus. Notably, the tax team advised clients on the range of transfer pricing provisions and also acts in disputes. For example, Alexander Negoda and Alina Kovalchuk represented Dukat UA, a provider of services related to office goods, as for deductibility of expenses and VAT tax credit under service agreements.
International Legal Center EUCON has a well vested tax offering, includingtax planning and structuring, transfer pricing and tax disputes. The diverse industry expertise covers oil and gas, agriculture, telecommunications, trade, construction and other sectors. On the market the firm is brightly visible for its significant tax litigations track, including large-scale disputes. For example, the team represented Kyivstar, a leading mobile operator in Ukraine, in a number of tax disputes challenging additional CPT and VAT liabilities, and appealing against VAT refund from the state budget; represented Zepter Ukraine in a tax dispute with the Kiev regional customs authority regarding incorrect goods classification. The firm is in partnership with TPA Global, the network of independent specialist providers of expert transfer pricing, tax valuation and customs services, and its sizeable transfer pricing practice group is headed by partner Larysa Vrublevska. Among the recent clients of the group are Louis Dreyfus Commodities Ukraine, Plastics-Ukraine LLC, Zepter Ukraine, the major Ukrainian shipping corporation PJSC Ukrrichflot and others. In the outgoing year the firm enhanced its advisory offering and reinforced its office in Warsaw with admission of new partner and office head Ihor Yatsenko. Managing partner Yaroslav Romanchuk was elected the president of the Ukrainian Tax Advisers Association established in July 2014. With an outstanding reputation on the tax market, he splits his time between his tax practice and impressive public activity as a tax expert.
Lavrynovych & Partners is among renowned tax litigation players in the market. The past year saw the firm continue complex high stake disputes regarding VAT refund and cancelation of tax decisions. For example, the tax team acted for Ukragroalliance in recognition as illegal and cancelation of tax notices regarding a reduction in VAT refund and imposition of penalties. The executive partner Iryna Marushko is the main figure, supported by Roman Blazhko, Dmytro Savchuk and Andriy Kuleba.
In 2014 Attorneys Association PricewaterhouseCoopers Legal was the first among the Big4 to establish a separate law firm. The team demonstrates a formidable caseload of tax disputes, namely regarding void agreements, additional tax charges, VAT refund, corporate taxation. The team’s clientele includes subsidiaries of major multinationals inside Ukraine. Andrey Pronchenko,managing partner, provides tax and customs litigation services to a number of international and local clients. Apart from tax, he also practices commercial and corporate law.
Vasil Kisil & Partners demonstrates solid caseload of tax litigations, led by partner Andriy Stelmashchuk. The firm is a point of choice by the Ukrainian subsidiaries of international companies, and is present across retail and consumer goods, transport, real estate, oil and gas, banking and finance. Among the recent dispute highlights are representation of Philips in a dispute with tax authorities regarding the taxation of guarantee services and advertising; acting for Shell regarding the right to an automatic VAT refund. Another significant case is a representation of the Ukrainian subsidiary of Sberbank of Russia,in a range of disputes with the tax authorities regarding taxation of banking activities, and particularly, taxation of bank reserves, where the amount of income tax claimed by the tax authorities in the disputes reaches USD 5 million.
Egorov Puginsky Afanasiev & Partners Ukraine, an exclusive member of the Taxand international network in the country, provides integrated tax advice covering corporate tax, tax structuring, customs and indirect taxation, as well as representing clients in tax and customs disputes. In 2014, the tax team handled more than 10 high-value tax disputes across industries and sectors. For example, EPAP Ukraine successfully represented Johnsons Controls Ukraine in a tax dispute regarding assessment of UAH 3 million in VAT with relation to transfer of assets during corporate reorganization. The core tax team includes Oleksandr Maydanyk (tax advice) and Arsen Miliutin (tax litigation). Partner Ilona Zekely supervises tax structuring projects, when it comes to European and Austrian companies.
The large and experienced 12-lawyer team of Arzinger is equally busy in tax advisory and disputes.The tax practice has a vivid industrial specialization, i.e. agrarian, IT, pharma sectors. For example,the firm provided tax advice in business restructuring of Scania group; drafted tax models of commercial cooperation of a healthcare multinational company with Ukrainian distributors of medications; advised international trader of confectionary semi-finished goods with tax consequences of land and real estate acquisitions. The litigation team represented Alfred C. Topfer Ukraine in a dispute on recognition as illegal and cancelation of tax notices on CPT and VAT. The tax practice head, Pavlo Khodakovskyy, was highly active in tax work and enjoysincreased market recognition. Founding partner Sergiy Shklyar1, was active on the dispute front.
KPMG Ukraine is known for its tax advice to international investors doing business in Ukraine. It is a point of choice for structuring tax-efficient business model and the restructuring of activities in Ukraine. This past year the team, as led by partner Sergey Popov, rendered comprehensive legal and tax advice to a leading Ukrainian alcohol producer on group international restructuring and personal tax planning services; advised the largest Ukraine-based mystery shopping services provider with restructuring and implementing a new operating model in Ukraine, CIS and EU countries. In 2014 the Ukrainian office further developed its tax dispute resolution group. Oleg Chayka, director, and Oksana Olekhova and Yuliya Nogovitsyna are the core figures in the team.
Gvozdiy & Oberkovych is especially active in the field of tax litigation, as well as general tax consulting. Among the firm’s clients are Azelis Ukraine, a Ukrainian subsidiary of Aviareps AG, Amazone Ukraine, Ukraine’s biggest chain of department stores for children Antoshka, a manufacturer of metallurgical equipment Astrid LLC, PSG-International a.s., Diamantbank, Fracasso Industries Ukraine. The tax team recently advised Tair-Dem Jewelry House on multi-million disputes on invalidation of supply contracts, accrual of additional tax, illegal application of sanctions, illegality of tax audits; Rain International B.V. on corporate matters, including support of registration of biologically active additives to coordination of their delivery to Ukraine, taxation and customs clearance. The team includes Maksym Lebedev, Iryna Kalnytska, Natalia Mysnyk and Kateryna Manoylenko, as led by managing partner Valentyn Gvozdiy.
Tax is a key practice area of Sokolovskyi & Partners. The 10-strong team possesses a wide offering with particular focus on disputes and defense in criminal proceedings related to tax evasion. The firm raised its litigation caseload on appealing tax and customs bodies, i.e. touched upon customs value, allegedly void agreements, VAT, CPT, income tax, land duties, penalties. Notably, the firm contributes with drafting tax legislation. Natalia Kurilenko, Tetiana Lysovets, Kyrylo Nominas and Andrii Bodnarchuk make up the strong tax team. The name of Vladyslav Sokolovskyi is widely known in tax circles.
Avellum Partners is known for handling transactional tax advisory, structuring of operations, tax planning, tax optimization, restructuring, as well as transfer pricing control in Ukraine. Finding itself among the leading counsel in banking and finance, the team is often enlisted to advise various Ukrainian and foreign tax issues related to different financial transactions and instruments. In addition to international clientele, the team represents Ukraine’s largest industrial companies. The projects are led by a seven-lawyer team under the leadership of three partners, namely Mykola Stetsenko, Kostiantyn Likarchuk and Glib Bondar.
In 2014 Sayenko Kharenko’s tax practice focused on providing sophisticated cross-border transactional tax advice, tax structuring, and representing clients in complex tax litigations. Recent highlights include advising one of the world’s top five FMCG companieson tax issues in the process of intra-group restructuring; advice to a global commodities traderon numerous tax matters related to setting up a subsidiary in Ukraine, as well as on transfer pricing issues related to the group’s business activities; advice to a global designer and manufacturer of IT systems and solutions on Ukrainian tax matters arising out of M&A deal on sale of its business. 2014 saw proliferation of tax disputes. The litigation team led by partner Sergey Pogrebnoy was busy with disputes related to the acknowledgement of the tax authority decisions unlawful, and the annulment of such decisions through administrative or court proceedings. The firm’s core tax team includes partners Michael Kharenko, Vladimir Sayenko, counsel Dmytro Korbut, andsenior associate Oleksandr Nikolaichyk.
AEQUO, established in August 2014 by five partners from Vasil Kisil & Partners, develops both transactional and litigation focus. The firm recently advised Thomson Reuters on tax risks arising from key contracts of the group’s branch operating in Ukraine, including transfer pricing considerations; and advised Inditex Group on taxation and customs law matters in the context of the contemplated restructuring of Crimean investments in the group. The team also continues its contentious work and advises Inditex Group on developing litigation strategy to defend the Ukrainian subsidiaries’ position as to taxation of dividend distributions. The core tax practice group members are Oleksandr Tereshchenko and Vasyl Mishchenko, under the supervision of managing partner Denis Lysenko, who is also known for extensive expertise in corporate/M&A and competition.
High value tax disputes are one of the core strengths of Ilyashev & Partner. The team’s clients include Deutsche Bank, BTA Bank, SE Antonov, ArcelorMittal Kryvyi Rih, FSC More. Among the highlights of the past year are representing Vitmark-Ukraine in a USD 11.3 million dispute on illegal decrease of negative profit tax by the tax authorities; and ArcelorMittal Kryvyi Rih in more than 20 disputes valued at about USD 11 million against additional tax burden and fees. The tax team also supports transactional practice groups of the firm, and rendered advice to FSC More regarding the tax consequences of debt restructuring. Maksym Kopeychykov, partner, leads the team.
Jurimex Law Firm is consistently cited as a bright tax force with particular expertise in the dispute front. Recently the tax team represented Engineer-Service LLC and Automagistral LLC in a series of tax litigations regarding additional tax liabilities in CPT and VAT. The firm has niche experience in the telecommunication and gambling sectors. Its clients include state lotteries operator MSL LLC, Loto Invest LLC, Goldberry TV channel. The tax practice head is Vita Forsiuk. The firm benefits from the remarkable reputation of its honorary president, Danylo Getmantsev.
The Ukrainian tax practice of Dentons is an integral part of the global tax group, which enables the firm cross-border capabilities. The office is usually instructed by international companies with their operations in Ukraine, Ukrainian and foreign investors, as well as local businesses. The firm also stands out for advising major corporations in luxury, hotel and leisure and network marketing sectors in connection with their business activities in Ukraine. Igor Davydenko is a lead partner.
With its strong transactional dedication, Asters is known for its tax structuring with regard to M&A and cross-border transactions, commercial operations. The team advises sound international and domestic clients, including major banks. These are Molson Coors, Visa, Swedbank Ukraine, ED&F Man Holdings, EBRD, PUMB, Valrom, the Ukrainian Representative office of the Warsaw Stock Exchange and many others. Another area of activity is tax litigation. The team represented a Ukrainian subsidiary of ED&F Man Holdings in connection with its disputes over VAT and CPT and respective tax penalties exceeding USD 20 million. The core tax practitioner of the firm Constantin Solyar was promoted to partner. Oleksiy Didkovskiy and Alexey Khomyakov are other important contacts at this practice.
MORIS GROUP is known for its bold tax litigation performance. Hence, the group represented Karpatnaftokhim LLC, subsidiary of LUKOIL, in connection with a USD 183.6 million pre-trial tax dispute resolution with regional tax authorities on nullification of a tax decision, as well as on VAT recovery and financial penalties. Some other clients for tax dispute representation included Donetsk Poultry Plant, a subsidiary of AvangardCo IPL, representative office of Rostselmash, Galimpex-Glass-And-Mirror Plant. Partners Andriy Romanchuk and Andriy Savchuk are involved.
With its network of offices in the CIS Integrites renders tax advice on high-profile national and international projects for large industrial companies and financial institutions. The team is often hired for tax planning and structuring in the scope of M&A, cross-border corporate restructuring, support in tax audits, representation of a client in relations with tax authorities in Ukraine and CIS. The firm has a vivid focus on advising high-net-worth individuals in all aspects of corporate and individual taxation in Ukraine and abroad. One recent highlight included representation of one of thelargest Ukrainian food retail chains, ATB-market,on development and implementation of a strategy of complex tax structuring and tax audit issues. Another significant highlight is representation of International Confectionery Corporation Roshenin disputes on cancellation of a decision made by the tax authorities to the value of about USD 17.5 million.The six-lawyer team is led by Nataliya Tomashevskaya, partner.
The Kiev office of CMS Cameron McKenna retain top international clients in a number of sectors, including oil and gas, technology, transportation, industrial goods manufacturing. The tax team supports firm’s involvement in a range of transactions, structuring of business model for clients’ operations in Ukraine, implementation of tax regimens, multi-jurisdiction restructuring, controversy, etc. Olexander Martinenko and Graham Conlon are the key figures.
Ukrainian law firm FCLEX is booming due to its tax practice, which is centered mostly on tax litigation. The tax team, guided by Sergiy Chuev and Taras Poshyvanyuk, is highly active in disputes, including high value cases. Among the largest tax disputes to note are disputes involving the Yerystivsky Mining plant totaling more than USD 60 million, and two disputes involving the Bilotserkivska Heat Power Plant to the value of USD 30 million. On the advisory side, the firm advised AvtoKrAZ on tax implications of debt restructuring; and Ukrainian Pharmaceutical Center on reorganization and disposal of property.
In recent years the bulk of tax work performed by VB PARTNERS shifted towards disputes with tax authorities. The firm is active in a range of client related industries, in particular, oil and gas, metallurgy, industrial products and machinery, real estate, retail and distribution, tobacco and others. Recently the team represented Indesit Ukraine in appealing against a tax assessment notice to impose penalties for illegal overestimation of tax liabilities CPT overpayment. The scope of recent dispute work encompassed VAT refund, CPT formation, cancellation of additional tax liabilities. Moreover, the team acted in a number of criminal cases against officials of a firm’s clients suspected of tax evasion and forgery. Additionally, the firm team expanded scope of services with transfer pricing advisory. Volodymyr Vashchenko is the practice head.
The Kharkov-based Shkrebets & Partnersis one of the boldest tax litigation forces in the region.The team successfully represented Kharkiv Combined Heat and Power Plant No/5, Ecotop Impex LLC, Vladar-Kharkiv TH LLC, Storage Factory LLC in litigations with tax authorities on appealing tax decision notices. The firm also acted as a legal advisor to a footballer from Brazil as to the tax on income of individuals who are non-residents. The practice involves partners of the firm Eugene Shkrebets, Yuriy Artukh, Andriy Syvak and Olexiy Meniv.
Misechko & Partners is active predominantly in tax disputes. The most typical cases tackled by the team included disputes on VAT tax liabilities and VAT refunds, corporate profit tax formation, and individual income tax issues. The firm acted for Ukrainian Kvas LLC, a distributor of food and beverage, in challenging tax notification-decisions on VAT payment and personal income tax payments. Throughout the past year the firm represented a number of clients, i.e. Profibeton Group, Alkord LLC, Alliance of Builders of Ukraine LLC, in challengingtax liabilities and tax notification-decisions. Volodymyr Misechko, managing partner, is kept busy in the tax area.
Zavadetskyi Advocates Bureau demonstrates involvement into consulting and litigation work in the tax field. For example, the bureau provided for tax clearance of a transaction for cross-border transfer of the loan portfolio from the balance sheet of a Ukrainian subsidiary of Piraeus Bank to the balance sheet of a foreign entity. The team represented a Ukrainian subsidiary of British American Tobacco in courts and other state authorities. Oleksandr Zavadetskyi is the main contact.
Given its significant portfolio of banking clients, LCF Law Group, one of the leading domestic litigation forces, is highly active in representing banks in tax structuring of financial transactions and challenging tax decisions. For example, the team advised PJSC Bank Novyy and Universalbank PJSC on taxation of factoring operations, VAT taxation of the operations via payment systems VISA and MasterCard. Both partners Anna Ogrenchuk and Artem Stoianov are active in tax.
Gramatskiy & Partners steadily acts on tax planning and optimization matters, advising on CPT, VAT, supports in tax administration, and appealing tax liabilities with tax authorities. A significant share of pre-trial disputes centre around allegedly void agreements and challenging tax notification-decisions. Clients included Pro-Media Ltd, Media-Trade Ukraine Ltd, Invest Trade Service Ltd, Corporate Investments Agency Ltd. The main team members, namely Oleksandr Koval and Mykola Voitovich, are managed by Ernest Gramatskiy.
Gide Loyrette Nouel has demonstrated growing contentious involvement.The Kiev office under the guidance of Oleksiy Feliv represented the Ukrainian subsidiaries of one of the biggest Austrian grain trading companies VA INTERTRADING in a number of tax disputes regarding VAT credit and VAT refund as well as CPT obligations. Other clients are Vamed Engineering, Beiersdorf Ukraine, Peugeot Citroёn Ukraine.
Launched in December 2014 in view of a split in the Pavlenko & Poberezhnyuk law group, Poberezhnyuk & Partners streamlined its focus on tax litigation. In 2014 as a part of the law group, the team acted for clients on cancellation of additional tax liabilities and tax notification-decisions. The highlights of the team include representation ofConstruction Machinery (TM “JCB”),a world leader in construction machinery, and DC Ukraine (TM “Watsons”)in disputes challenging tax decisions. The tax team is guided by Larysa Poberezhnyuk, managing partner, and Tatiana Ignatenko, counsel.
AstapovLawyers international law group is focused on comprehensive tax structuring of corporate and commercial transactions, tax treatments advice, IP related taxation, etc. Oksana Kneychuk, partner and head of international tax planning and corporate structuring practice.
The renowned litigation and criminal defense boutique AVER LEX attorneys at law has a proficient tax litigation profile. The team headed by Natalia Dubyna gained a track of successful disputes with tax authorities in such areas as construction, IT, alcohol beverages, food, transport, industrial goods production. Relevant representation of clients in criminal cases is handled by Igor Fedorenko.
Gryphon Investment Consulting Group is enlisted to act as a tax counsel in terms of tax planning, asset and transactional structuring. Apart from traditional clientele fromfinancial and banking sector, the group acts for retail, food, industrial production clients. Notably, in the outgoing 12 months the firm represented Allianz Ukraine in disputes on challenging tax decisions. Ihor Lynnyk is the practice head.
Legal Alliance Company stands out for narrow industrial specialization in healthcare and pharmaceuticals. The tax team advises regarding CPT, VAT, customs issues, tax audits, transfer pricing, as well as disputes. The firm rendered support in tax audits of representative offices of international pharmaceutical companies in Ukraine; advised the largest Ukrainian pharmaceutical retailer company on equalizing tax risks through overpricing of medicinal products. Among the clientele of the firm are Spectrum Vision, Boehringer Ingelheim, Apotex, Novartis, Berlin Chemie Menarini, etc. In 2014 the tax practice was headed by Anatolii Menshikov, who joined in 1998 and led the Crimean office till October 2014. Andrii Grubsky joined as counsel to lead thecriminal law.
Hrynchuk & Partners, Lviv-based attorneys association, retains tax litigation as one of its primary fields of practice. Moreover, successful representation in tax disputes brings white-collar crimes defense in tax-based criminal procedures to the firm’s core competence. Major companies in pharma, banking and IT sectors of Western Ukraine were advised or represented by attorneys Andriy Hrynchuk and Oleksandra Shymborskain in tax disputes or tax-driven criminal procedures.
NOBLES is a Ukrainian firm with a solid clientele of international and Ukrainian companies. Among the recent highlights is advising Groupon Inc. on VAT issues related to payment flow between Groupon Inc., its Ukrainian business partners and customers related to the the sale of discount coupons in Ukraine; Otto Group on tax aspects for winding up its e-commerce distribution channel in Ukraine. Volodymyr Yakubovskyy and Alexander Weigelt are team co-heads.
Lexwell & Partners, known for its formidable industrial clientele,renders adviceon various tax-related issues and acts as a legal counsel in tax litigations. The firm has been advising Mykolaivcement, Ukrainian company of a CRH Group, on issues relating to numerous tax litigations covered by an indemnity clause set out in share purchase agreement under which CRH purchased Mykolaivcement from Lafarge Group. Another notable highlight is providing the Sumitomo Corporation tax advice on various issues relating to investment income and dividend taxation, as well as tax planning opportunities. On the dispute side, the team represented Podilsky Cement PJSC in tax litigation. The team of managing partner Andrey Kolupaev consists of Igor Nagai, Olga Dozorets and Tatiana Kolga.
SK GROUP attorneys at law was involved in a number of significant disputes arising out of the tax consequences of so-called “agreements without economic substance”. Clients include Interkabel Kyiv LLC, subsidiary of the Austrian holding company SKB-Group, Energokabel LLC, TD Geox LLC, TehnoStroy Plus LLC, GARANTZHITLO LLC. The firm handled representation of PJSC UkrSibbank with regard to the case against the Specialized Tax Administration of large taxpayers on cancellation of a notification-decision. Olga Solovyova, managing partner, is the main contact.
In 2014 Matviyiv & Partners, Lviv-based attorneys at law with an office in Kiev, had a busy tax workload. In particular, the firm advises on tax risk minimization and tax optimization, handles representation and support during tax audits, administrative appeals of tax notification-decisions, as well as tax litigations. The firm’s clients includes leading industrial, mining, agricultural businesses in Western Ukraine such as Agricultural enterprise Lvivske LCC, CCI Lubelia, Corporation KRT LLC, Lozynoargobud LLC, Lvivcentrobud LLC and others, which were provided with complex legal support in general taxation and, in particular, litigations. The practice is headed by Taras Ravliuk.
The tax practice of Lviv-based Advice Group makes is among the most notable counsels in Western Ukraine. The group’s offering includes general tax advice for business and individuals, support in terms of domestic and international transactions, as well tax structuring work across favorable jurisdictions. The firm recently provided services of strategic tax planning (including business decentralization) and tax optimization to Symphony Solutions, one of the leading IT companies in Western Ukraine, which is headquartered in the Netherlands; and also provided services of the effective tax structuring to a number of clients such as Zaltech Ukraine, KSK Capital, Ericpol, Glas Troesch. The respective team is led by Maksym Ivanyshyn.
Konnov & Sozanovsky has a wealth of experience in tax structuring assignments as well as recent accomplishments on the dispute front. Recently the firm advised a major operator of financial leasing services in Ukraine in appealing tax decisions. Iryna Pavliuk is the main tax practitioner.
The tax practice of Juscutum Attorneys Association led by Andriy Fomichov represents interests and protects legal rights in disputes with taxation (including financial investigation departments) and customs bodies. Of late, the tax team conducted maintenance of a tax check for Bella trade on the basis of the investigator’s decision on understatement of VAT.
Ukrainian law firm Pragnum acts for domestic players on appealing tax decisions, recognizing them invalid, with further cancelation. Throughout the past year the firm acted for United Heavy Machinery Plants (Uralmash-IzhoraGroup), Nashi Stravy, advised State Enterorise Ukrspirt, etc. Partners Vitaliy Bobrynev and Dmitriy Zhukov lead the tax practice in the firm.
Dnepropetrovsk-based Law Firm Dynasty is a one of the brightest litigation teams in the region. The industrial coverage of its clientele includes real estate, equipment producers, shopping chains, financial services. The firm represented the COFFEE-TIME chain in a tax dispute. Anna Poddubnaya and Snejana Karagodina are the main contacts.
ARBITRADE participated in a dispute with the tax inspection with regard to the unlawfulness of an increase in the land tax. Among the clients serviced by the firm are Officebud Ukraine, SVITLOTEK group of companies; HLB Ukraine, Nottingham House.
ANK Law Firm, based in Odessa, is a vivid legal counsel in the region. The team represented the interests of FERKO LTD, Ukrainian grain trader, in tax litigation on recognition of tax notifications-decisions as invalid; and Vtormetexport LTD, Ukrainian metal trader, in a number of high value disputes.
KPD Consulting handled tax advising Wincor Nixdorf Ukraineon business restructuring matters and Piraeus Bank ICBregarding loan restructuring. Partner Mykola Dolenko is the main contact.
Renowned tax professional Oleh Marchenko of Marchenko Danevych law firm, receives strong market feedback. His team won a multi-million tax litigation in favor of a multinational manufacturer of construction materials.
Nataliya Ulyanova, director of international tax planning department at ICF, is referenced by peers. Dmitrieva & Partners specializes in corporate taxation (small enterprises, business companies, subsidiaries, permanent representative offices of non-residents), VAT refund. Grischenko & Partners was active in tax disputes. Alexandrov & Partners as led by Dmytro Alexandrov, acted in a dispute on VAT refund from the state budget. Attorneys’ Association Gestors, under the guidance ofVolodymyr Bobryk, handled representation of an individual entrepreneur as regards an appeal against VAT tax notifications. Andriy Kravets & Partners advised a foreign corporation on Ukrainian tax issues with relation to its stock option structures offered to its Ukrainian employees.
1 On 18 March 2015 Sergiy Shklyar was appointed Deputy Minister of Justice of Ukraine for Enforcement Service.
The Institute of International Relations at Kyiv National Taras Shevchenko University: Master’s Degree in International Law; English language interpreter, the Diplomat Academy of Ukraine under the Ministry of Foreign Affairs of Ukraine, Master’s Degree in Foreign Policy.
Pavlo Khodakovsky, Partner, heads the Employment, Tax/International Tax, Personal Data Protection practices and Insurance, Information Technology (IT) industrial practices at Arzinger.
Prior to joining Arzinger, Pavlo Khodakovsky was Head of the Department for International and Legal Activities in the Office of the Ukrainian Parliament’s Commissioner for Human Rights (Ombudsman). He has worked on the development and implementation of joint human rights projects with international organizations like the UNDP, the OSCE and the European Council.
Pavlo has also worked for high ranking Ukrainian corporations, in particular at the Ukrainian Financial Group, where he was responsible for legal support of various issues of corporate governance, asset management, securities, taxation, etc. Performing respective duties, Mr. Khodakovsky has occupied the posts of Deputy Director of an asset management company and Head of the supervisory board of a corporate investment fund.
Pavlo has worked for the Ukrainian Transport Insurance JSC, where he handled property insurance contracts.
Corporate/ M&A, Employment, Tax/International Tax, Private Clients, Personal Data Protection
Insurance, Information Technology
Ukrainian, Russian, English
LLM, National Academy of Internal Affairs.
EMBA (Chicago Booth, USA) expected in 2016.
Corporate, tax, finance, commercial contracts, restructuring, risk management, regulatory and compliance, security, finance investigation and disputes resolution.
Igor Lynnyk has 13 years of experience in taxation and restructuring, white-collar and economic crime. He represents financial-industrial groups, agro industrial holdings, agricultural producers, retail chains and energy companies. Recently he has been advising on business and assets protection, compliance control, screening and forensics, tax disputes, debt restructuring and bad assets disputes. Mr. Lynnyk represents clients entering new markets. He also advises on the establishment of public-private partnerships.
In 2013 Mr.Lynnyk was elected Head of the Agricultural Law Committee of the Ukrainian Bar Association. He also serves on the Experts’ Group at the Ministry of Agrarian Policy and Food.
Tax, Risk Management, Forensic, Dispute Resolution
Ukrainian, Russian, English
National Aviation University.
1. Protection of information with limited access and automation processing.
2. Jurisprudence — Civil Law
Mr. Nabugornov has a track record in effective risk management at any stage of transaction. He provides practical and professional advice on contractual issues, including contract drafting, risk mitigation and resolution of disputes relating to contractual relations. He also has significant experience in transaction support, conducting litigation and alternative dispute resolution.
Mr. Nabugornov has over five years of experience in working with the courts and law-enforcement agencies. He has accompanied more than 200 lawsuits.
Prior to joining Goldblum and Partners he worked as a legal adviser to a Judicial Department, was head of the Legal Department of a leading real estate company and legal adviser to a well-known Ukrainian supplier.
Tenancy and Real Estate Law, Corporate/M&A, Contract Law, Litigation
Ukrainian, Russian, English