The stellar Ukrainian practice KM Partners has a full-circle tax offering, which handles comprehensive advisory and litigation, complex tax structuring, customs matters, transfer pricing and respective white-collar crime. Big multinationals and sound domestic taxpayers consistently choose the firm as a tax counsel. The dispute team successfully defended the world’s largest manufacturer of chocolate products in a dispute with the tax authority regarding negative value VAT and VAT refund; developed legal positions and grounding for the complaints of several clients to the European Court of Human Rights. The team accompanies a number of cases on the cancellation of tax notifications-decisions that were issued by the controlling authority in connection with the violation of the registration deadline for tax invoices. In a transactional highlight, the firm provided legal support to a Ukrainian IT consulting and software development company, on the sale of the company’s assets to an international group of IT companies; supported automotive corporation on elaboration of contractual schemes of interaction between a supplier of vehicles, dealers, and clients within a trade procedure, including tax and commercial risks of different scenarios of cooperation. The firm rendered advice to one of the leading manufacturers of packaging for tobacco products in Ukraine on the provision of a range of services for the development of a processing scheme for tolling raw tobacco on the territory of Ukraine. The firm also has an extensive practice in the field of transfer pricing regulation, ­including representing companies in court proceedings. Preeminent partner Alexander Minin is named as a luminary by the market. ­Alexander Shemiatkin is a prominent figure in the tax litigation sphere. The workflow on transfer pricing practice and customs matters is guided by Ivan Shynkarenko. Other key members of the team are  partners Elena Bukuyeva and Inna Taptunova.

EY Ukraine has one of the largest tax practices in the country, being hired by leading domestic and multinational companies, and the government, government bodies and business associations. The practice has a variety of engagements — international tax structuring, transaction support, tax dispute resolution, tax compliance, transfer pricing. Furthermore, EY is often referred for its significant tax policy efforts. The firm has unrivalled experience in tax support of PSA projects. For example, it provided tax and regulatory support of production sharing agreements for Vermilion Energy, Aspect Energy, DTEK Oil&Gas. The industry-wise client portfolio consists of market leaders from IT manufacturing, maritime services, oil and gas, telecommunications, media, FMCG and financial services. The transfer pricing practice team acted on preparation of transfer pricing documentation, the report on controlled transactions, assistance throughout transfer pricing audit procedures. In order to expand its network to western regions, in February 2020 EY opened a new office in Lviv. The sizeable team is led by partners — Olga Gorbanovskaya, Iryna Kalyta and Halyna Khomenko. Igor Chufarov heads the transfer pricing practice. Vladimir Kotenko is a stellar individual who guides the practice.

Baker McKenzie is a highly-experienced legal counsel on sophisticated international tax planning for major corporations, including international and domestic VAT planning in relation to sales structures, transactional work, controversies and litigation. The Kyiv office often renders Ukrainian tax advice as part of sophisticated cross-border multijurisdictional restructuring projects, structuring private wealth, and commands additional capabilities in transfer pricing mandates. The firm continued advising Remington Seeds, one of the largest global seed producers, with respect to a strategic agreement with MAIS to purchase its seed plant and farming operations in Ukraine, including on related Ukrainian tax ramifications; and advises Glencore, a multinational commodity trading and mining company, on significant market expansion and related acquisition of Ukrainian assets. The office is a point of choice for many global multinationals seeking legal support on tax ramifications stemming from their operating models in Ukraine. Tax partner Hennadiy Voytsitskyi is among top recognized tax practitioners, mostly referred for his long-standing commitment to transactional tax planning. Roman Koren is another key member of the tax practice.

DLA Piper Ukraine^[1] is a fully-fledged tax practice with strong capacities in advisory, transactional support, growing its presence in tax controversies, and possessing a very well-established offering in transfer pricing. The tax practice works alongside other practice teams on large-scale M&A and post-merger integrations and restructurings, tax advice on restructuring of business operations and assists with resolving double taxation issues. The Kyiv office’s transfer pricing practice is an integral part of the global transfer pricing team, advising clients like Alcatel Lucent, EPAM, Maersk, Omya, Sanofi, Studio ­Moderna. Tax partner Illya Sverdlov heads the team. Lyudmyla Dzhurylyuk leads transfer pricing projects.

Housing one of the largest tax teams in the country, KPMG Law is very well placed to provide full-circle tax service, utilizing general advisory, tax planning and structuring, disputes and transfer pricing. The team defended the interests of ED&F Man, one of the largest suppliers of food, sugar, spices and coffee, in a dispute with the tax authority on an additional VAT charge; assists Viva Décor, Sintra Trading, Viva Décor Trading (part of the Sintra group of companies) in courts on a transfer pricing dispute and case regarding VAT. The interests of PRADA Ukraine were successfully protected in a tax dispute regarding “fictitious” business transactions. The tax team advised on the tax aspects of the financial model under a sample production ­sharing agreement (PSA) for development of hydrocarbon deposits in Ukraine. Another area of recent focus included tax implications that could arise in connection with adoption of the new Anti-BEPS law. One of the most market referred tax practitioners, ­Larysa ­Antoshchuk, head of the tax controversy practice, handles representation in disputes, including transfer pricing disputes^[2]. Another promising litigator is Nataliia Musiienko. The transfer pricing practice is considered to be the largest in the market, and welcomed a new head in Yaroslav Kotlyar^[3]. In addition, the private client practice, as led by ­Oleksandr Boboshko, offers structuring of private assets. Oksana Olekhova, heads the tax advisory group, and Sergey Popov is head of tax and legal.

Sayenko Kharenko, a member of A­ndersen Global, possesses a versatile tax practice, including transactional tax structuring, general corporate tax advisory and transfer pricing, tax litigation. Among the team’s dispute highlights is representing Reckitt Benckiser Household and Healthcare in a number of tax disputes related to the long-term and regular refusal of VAT refund to the tune of around USD 3.6 million; represents Samsung in a tax dispute regarding VAT assessments on transactions related to writing off of fixed assets and product samples. Moreover, the team’s dispute portfolio contains one of the first transfer pricing tax disputes in Ukraine related to application of transfer pricing methods. Most recently the team conducted vendor tax assistance to Bel Group on the divestment of a Ukrainian business, Bel Shostka Ukraine, as part of a global transaction. Among other instructions are post-BEPS international corporate and tax structuring matters, intergroup transaction planning, dividend payments. In addition, the firm has a standalone wealth management practice with subsequent tax expertise. The white-­collar crime practice took in tax driven criminal proceedings. The firm customarily enjoys a strong following among multinational clients. For example, Cygnet Ukraine, Konica Minolta, Porsche Ukraine, Shell Ukraine, Syngenta, VFS Global, Philip Morris Ukraine, Unilever Ukraine, Agromino, Creatio Inc., OH Holding Limited, Orexim Group. Lead partner Svitlana Musienko is highly regarded for her strong expertise in international tax planning. Vitaliy Odzhykovskyy is noted for his prowess in tax litigation. Dmytro Korbut is experienced in transactional tax.

AVELLUM comes recommended as a prominent legal counsel on international tax planning projects, transaction structuring, tax prudent succession planning, and also offers representation in sophisticated tax disputes. The tax practice works closely with capital markets corporate teams, covering tax matters of corporate and sovereign issuances of Eurobonds, corporate and M&A transactions, payment of dividends from Ukraine, tax issues of cross-border investments. The firm advised Uber Shuttle on all the tax aspects of operation of an innovative platform aimed at matching up customers together to share one high capacity vehicle in Ukraine. The team is regularly sought after for tax advisory on different matters connected with cross-border contracts and tax implications and risks of transfer of IP rights, tax aspects of ­ownership structures and structuring of the operational activities of clients. The team continues to represent solid domestic clients in tax disputes challenging tax assessments, and also advises on the strategy for administrative dispute with customs authorities. The firm further expands its portfolio of transfer pricing projects. Selected client names of the tax team include J.P. Morgan, Citigroup Global Markets Limited, Uber, Jacobs Douwe Egberts Ukraine, Caterpillar Financial Ukraine. Tax partner Vadim Medvedev is known for experience in handling international tax planning mandates and work for private clients.

The full-service law firm Asters possesses a stellar international tax structuring offering and presence in sophisticated disputes with an unprecedented volume of claims. The tax practice team traditionally works on the firm’s M&A and corporate transactions, debt financing, cross-border contracts. The firm boasts an expansive roster of multinational and domestic clients who are advised on tax implications arising out of restructuring their businesses in Ukraine, implementation of stock option plans and distribution of dividends. The firm has a well-established following of high net worth individuals seeking advice on Ukrainian tax residency, tax disclosure and compliance abroad, anticipated launch of automatic information exchange, impact of newly-adopted CFC legislation. Among the litigation highlights of the team is successful defense of the Globus Shopping Center in a dispute with the tax authority over VAT and corporate profit tax adjustments totaling USD 10 million, including penalties. The practice expertise expands to oil and gas, pharmaceuticals, mobile telecom, e-sports, gambling, public contracts and infrastructure projects. The clients, among other companies, are ED&F Man (Ukrainian Sugar Company), IFC, Privatbank, Molson Coors, Toyota Ukraine, Ukrzaliznytsia. ­Constantin Solyar is lead partner. Tax litigation focused counsel Oleksandr ­Maydanyk left the firm.

EUCON Legal Group offers a full-circle tax offering, encompassing tax advisory, tax litigation and transfer pricing. The group is known for a strong following among Polish clients and operates throughout two offices, in Kyiv and Warsaw. A significant workload is accumulated by Ukrainian business seeking Polish tax law advice. This past year the firm conducted tax structuring and planning for the launch of the new plant of client Agaris Myco Ukraine; advised Elektrum Polska, LLC on the tax consequences of financing solar power plant construction in Ukraine. Another recognized strength of the group is its Kyiv-based litigation practice, which represents clients in challenging the results of tax audits, additional charges in corporate profit tax, VAT, VAT refund, category of risky enterprises. The recent client portfolio consists of agrarian, energy, engineering, infrastructure, IT, transport companies. The standalone transfer pricing group is the firm’s calling card, which is enforced by its membership in TPA Global. The dedicated practitioners assist with transfer pricing documentation and reports, but also develop tax policies and structuring of intra-group transactions in Ukraine and abroad. The firm’s client roster includes Ukrrichflot PJSC, Milkiland, Zepter International Ukraine, Dreyfus Commodities Ukraine Ltd, Ukrtrade Company, Fresh Food Logistics, Plastics Ukraine, Pruszynski Ukraine. The firm’s formidable practice is led by a number of prominent practitioners. Volodymyr Bevza is consistently active in the tax litigation arena. Larysa Vrublevska heads the transfer pricing group. Andrii Romanchuk, head of the Warsaw office, advises Ukrainian and CEE companies on the tax aspects of their business in Poland. Yaroslav Romanchuk is confirmed as one of the top recognized tax professionals in Ukraine, splitting his time between strategic guidance, client development and strong social activity in the business community.

GOLAW is known for its strong dedication to tax law, especially keen to represent clients in complex disputes with the tax authorities. The firm provided full legal support to Evyap Trading Ukraine in challenging a tax notice decision as to additional tax obligations due to the allegedly free use of a trademark and provision of advertising services for a non-resident on a free of charge basis. The firm’s tax advisory practice advises on the tax consequences of real estate transactions, restructuring of financial liabilities, taxation of cross-border commercial contracts. Clients include Enkom a.s., Export Guarantee and Insurance Corporation (EGAP), Mercer, TIU Canada, Aviareps, GAP, Marks & Spencer (Fiba Retail Group), Evyap Trading, Zara (Inditex Group), Himagro, Red Bull, Oriflame, Network21, Sherp, Kniazha Vienna Insurance Group, Ukrcreditfinance. Iryna Kalnytska is known for her proficient performance in tax disputes. Managing partner Valentyn Gvozdiy is a renowned tax practitioner with a long-term practice commitment.

Ukrainian law firm AEQUO commands a full-service tax practice, ranging from transactional tax projects, international tax planning and restructuring, to sophisticated controversies and litigation. Sector-wise the team is active across IT, retail, banking, financial services and fintech, agriculture, consumer goods, metallurgy, mining and energy. In addition, the standalone private clients’ practice boasts a variety of personal tax issues. The firm advised Allrise on the tax structuring of its investments in distressed loan portfolios and real estate in Ukraine. Another notable highlight is acting for Raiffeisen Bank International in a tax planning project for a new digital bank in Ukraine. The firm boosted its tax disputes portfolio, and successfully represented the Ukrainian subsidiary of one of the world’s largest steel companies, ­Arcelor Mittal Kryvyi Rih, in a dispute with Ukrainian tax authorities challenging corporate tax liabilities in the Supreme Court of Ukraine. The firm currently acts for ProCredit Bank in a tax dispute on application of penalties for violation of terms for registration of VAT invoices. Vasyl Mishchenko is focused on tax structuring of transactions and tax risk management. Myroslava Savchuk is vividly active in tax litigation matters. Denis Lysenko, managing partner, supervises the practice and is actively involved in multijurisdictional group restructurings and disputes focusing on cross-border taxation.

Dedicated boutique firm Avidbiz with offices in Kyiv, Tallinn, Warsaw, Vienna and Munich, offers tax planning and business structuring of international holding groups, corporate finance, M&A, supporting international transactions, investments in EU, AML, banking and litigation in resolving tax disputes. In a recent highlight the firm assisted ­Dneprochem LLC with tax consultation and restructuring in accordance with new legislation in Ukraine; advised BKS Finance Baltic OÜ, an Estonian company engaged in wholesale sale of equipment, on VAT taxation, VAT returns, reverse charge mechanism in the EU for EU supply, dividends distribution to its Ukrainian shareholder; rendered legal support to Private Join Stock Company Ukrenergomontazh with regard to purchasing the equipment of a radiation control system for construction of a radiation monitoring system at SSE Chornobyl NPP. The firm is also highly active in handling tax issues pertaining to debt restructuring, goods supply, tax planning for acquiring companies, investing in IT start-ups. Renowned tax practitioner Pavlo Khodakovsky (previously a partner at Arzinger and Deputy Minister of Finance of Ukraine) joined the firm in March 2020. Olga Solovyova is managing partner.

Dentons is a port of choice for many international clients seeking advice on local and cross-border tax matters, including tax structuring, implications of M&A deals and investment activity. The Kyiv office consistently assists with establishing efficient tax and customs structures for delivery and supply into Ukraine. The firm possesses standout expertise in the energy sector, advising prominent market players on tax law matters in connection with acquisitions and implementation of their energy projects in Ukraine. Tax issues pertaining to investment structures in private banking is another notable area of expertise. Igor Davydenko is lead partner and practice head. Valeria Tarasenko is another key tax practitioner in Kyiv.

Gramatskiy & Partners is keen to render tax advisory as an essential part of investment projects and cross-border trade, commercial activity, and handles representation during tax inspection and tax disputes. The firm is highly preferred by real estate companies for tax structuring of their businesses in the field of construction and development. The team acted for LLC New Complex, LLC Greidis in the course of tax structuring of the sale of non-residential (commercial) real estate through the introduction of real estate objects into the authorized capital of LLC and alienation of shares in the authorized capital as an investment asset. The dispute team supported a court case on appealing against a tax notice on additional VAT and income tax charges on behalf of Parklane LLC; cancellation of tax notifications-decisions on additional accrual of tax liabilities acting for Caspiy Group LLC. In the period under research the firm was also enlisted for advising the client on transfer pricing regulations. The firm’s tax practice is led by Vitalii Tymchuk.

Ilyashev & Partners commands recognized strength in tax litigation, and rapidly extended its corporate support tax practice and private client advisory. Coupled with its network of offices, the firm is enlisted for advising on tax aspects requiring consideration within a framework of international restructuring. In a recent highlight the firm maintained an extensive dispute portfolio, challenging tax assessment notices, restoration of the right to VAT credit and VAT refund, land duties and appeals against penalties. Among recent cases was representation of the Ukrrichflot shipping company in appealing against additional charges of land duty in the amount of USD 2 million; State Corporation Ukrspetsexport in appealing against tax notices; Poltava Petroleum Company in a series of disputes, in particular, rent underpayment. It is noteworthy that the firm advised the Ukrainian Center for European Policy on the preparation of legal analysis of the impact of certain aspects of the implementation of the Association Agreement signed between Ukraine and the EU on the development of the e-commerce market and electronic identification, including fiscal policy features. The tax practice team includes Ivan Maryniuk, Dmytro ­Lazebnyi and Nina Bets in Kyiv, Ruslan Mannapov (Moscow office), ­Vitali Galitskihh (Tallinn office). Roman Marchenko is the responsible partner.

INTEGRITES continues to demonstrate extensive growth in tax advisory mandates, and high-scale tax disputes. The team attracts a high-profile clientele, enlisting it for handling tax efficient structuring for investment projects, M&A, corporate restructuring and reorganization of business units, payment of dividends, establishment of representative offices in Ukraine, BEPS legislation, new risks related to application of controlled foreign companies (CFC) rules in Ukraine. The firm covers tax advice of consistent clients like NBT AS, Scatec Solar, EuroCape, Sibelco Group in their business ventures in Ukraine. The firm has a strong tax disputes profile, including VAT refund and accrued VAT credit, excise tax, payment for subsoil use and land tax. The team demonstrated expertise in transfer pricing disputes acting for  Dunapack, Ukraine’s leading producer of corrugated packaging, in a dispute regarding the application of transfer pricing methods. The firm’s client portfolio was enriched by sound industrial heavyweights. Viktoriya Fomenko had a strong performance on both advisory and controversy fronts.

Legal House Group possesses a wide-ranging tax practice encompassing tax structuring of business models and the operational activities of its clients, conducts tax audits of business structures, and supports tax audits and challenges their results. Most recently the team handled the structuring of the business model of B-Pro company; due diligence of business processes of GLOVOAPP Ukraine LLC, and acted for Wings Group (TM Kryla) on structuring the attraction of investment. Other clients include Biznes-Konstruktor, GMS, Pragmatic Play, Salvi, Khlebodar TM, Fortkom LLC, Sanmax TM. Natalia Radchenko is lead partner.

Redcliffe Partners is increasingly focused on general tax advisory, administration and tax compliance, transactional tax and tax disputes. The tax team works closely with the firm’s corporate and M&A practice, and most recently provided tax support with the structuring of the acquisition of leading FinTech company YayPay by Quadient. The practice has standout expertise in the taxation of the oil and gas industry and PSA treatment. The firm also provided pro bono support in relation to complex tax matters to Parliamentary Committees responsible for taxation and oil and gas policies. Recent clients encompass Allseeds Group, CMA CGM Ukraine, Representative Office of EIB, and others. The practice is led by the firm’s counsel Oleksandr Markov with key contributions from Kateryna Kuzmenko.

Vdovychen & Partners is well-placed to represent clients in tax disputes, often ­accompanying criminal proceedings in tax evasion matters and advisory on tax operations and business structuring. The firm is particularly experienced in appealing against additional tax charges on corporate profit tax, VAT accruals and land duties. In 2020 the firm increased its advisory workload by reviewing business models from tax perspectives, conversion of debt into equity, tax consequences of real estate sale, debt assignment. Oleg Vdovychen and Andrii Molchanov are responsible partners.

MORIS GROUP is retained to handle representation of energy, real estate and construction, alcohol beverages and drinks producers in tax disputes. In particular, the firm represented brewery Radomyshl PJSC in a tax dispute over UAH 41.9 million on fulfillment of storage obligations by this alcoholic beverage manufacturer, collection of tax debt, cancellation of penalties for the unlawful alienation of property under a tax lien and other disputes. Zakarpatnerudprom PJSC is supported in cancellation of tax charges — an additional charge of corporate income tax on a loan from a non-resident, VAT and tax on immovable property. The group’s recent caseload includes appealing against the tax charges of excise tax and fines on violation of terms of registration of VAT bills. Vasyl ­Andrusyak is the practice head, referred to as an “energetic” tax litigator.

Being mostly known as a litigation-centered tax practice, domestic firm Lexwell & Partners continues its representation of big industrial companies in appealing against tax charges in especially large amounts, and also gradually extends its advisory offering. The firm represents ArcelorMittal Kryvyi Rih in an administrative court and court of appeal on tax charges, with the total amount exceeding USD 55 million that was moved to the Supreme Court. The firm also acts as a tax advisor to CRH in the course of acquisition of a controlling stake in Mykolaivcement from the Lafarge Group; advised Toyota Ukraine on tax accounting that arose after introduction of an electronic docflow in operations with authorized dealers of Toyota/Lexus in Ukraine. Andriy Kolupaev and Igor Nagai are the main figures.

Seasoned domestic firm Sokolovskyi & Partners is regularly enlisted to handle dispute work. The lion’s share of its caseload relate to appeal against decisions of tax and customs authorities, inter alia, calculation of customs value, changes in classification of goods, penalties and fines, reality of transactions, additional VAT and corporate profit tax, land tax. Among public highlights is representation of ­Geozem Makariv, LLC in a UAH 13 million VAT refund procedure; Recont Invest, a producer of equipment for the energy power sector in appealing against non-registration of VAT invoices caused by allegedly risky operations. The firm has a focused criminal defense practice specializing in tax evasion matters. The sizeable team has three partners on board. Natalia Kurilenko and Vladyslav Sokolovskyi act in disputes and tax advisory. Tetiana Lysovets guides the criminal law practice.

Possessing an advisory and dispute tax offering, ADER HABER is acclaimed for its strong expertise in controversial cases. The team successfully represented PJSC Kyivgas, the company responsible for distribution and transportation of gas in the city of Kyiv, and ­Fudmerezha (ТМ Velyka Kyshenya) in appealing against an additional tax charge of VAT and corporate profit tax; continued handling long-lasting representation of Yandex.Ukraine LLC in tax litigation challenging penalties and accrual of a fine for non-payment of the single social contribution due to imposed sanctions. Another noteworthy recent case is acting for Investcapital LLC, a member of Dragon Capital, in defending its right to a tax credit. A significant share of tax disputes is conducted for agricultural companies and exporters. The practice is co-headed by Tatiana Daniltseva, partner, and Stanislav Karpov, counsel.

AMBER Law Company demonstrates a consistent focus on tax litigation, and is preferred by a range of domestic clients, especially from the tobacco industry. The firm has a strong track record in VAT-related cases, particularly in appealing against blocking of registration of tax notes, accruing additional amounts of taxes and imposing financial penalties, seizures of so-called VAT limits, VAT risks compliance, reinstatement of the status of VAT taxpayer. The firm also acts in litigation regarding tax debt collection and reimbursement of signed off payments in the VAT electronic administration system. The practice head is Veronika Zarubytska.

As a flagship domestic litigation firm, EQUITY is consistently chosen by big industrial enterprises in their tax disputes. The firm handles representation of the Azovmash group of companies in a tax dispute regarding the accrual of SDRs and land tax, VAT and the registration of a VAT tax credit; ­Arterium Corporation, a leading Ukrainian pharmaceutical company, in tax disputes. The team also extends its advice to personal taxation and application of double taxation treaties, commercial issues. Serhiy Chuyev is in charge of the tax litigation workload.

ID Legal Group is a tax boutique with established following of domestic clients, rendering support in terms of tax inspections, tax disputes and additionally assists with transfer pricing. Carrying out a pre-inspection audit is one of the firm’s standout services. This past year clients’ requests also concerned exclusion from the category of risky enterprises, assessment of commercial contracts from the tax perspective. The separate transfer pricing group offers full-circle assistance, starting with conducting controlled transactions, documentation risk analysis and preventing controversies. The firm’s offering is supported by criminal law practice with the focus on tax matters. Oleg Dobrovolskyi is focused on tax controversies. Anna Ignatenko took in the economic side of provided services.

The tax practice of VB PARTNERS has a focus on high-value tax disputes and works in synergy with its white-collar crime practice, handling representation in criminal proceedings with regard to tax evasion. The notable feature of the tax team is its proficient performance on VAT recovery, and established expertise in additional charges of tax liabilities. The firm represented Svitland Development, a leading development company, appealing against the additional accrual of tax liabilities in the amount of USD 40 million in the interests of the owner of one of the largest office centers in Ukraine. The firm currently acts for an industrial enterprise in the course of administrative and ­judicial appeal of audit results, where a VAT refund and negative value of VAT were unreasonably reduced. Vladimir Vashchenko confirms his consistent presence in dispute work. Denys Shkarovsky is present in criminal proceedings involving tax evasion.

СMS is represented in Ukraine through two offices.

CMS Cameron McKenna Nabarro Olswang advises on the tax aspects of corporate reorganizations and M&A, cross-border trade, tax issues of IP rights transfer, customs clearance and regime. The office has an impressive client portfolio of energy clients, enlisting its advice on tax and customs matters arising in the course of their business operations in Ukraine. Other clients include sound names from IT, technology and media, retail, pharmaceuticals, food industries. Ihor Olekhov took over the role of the lead partner. Olga Shenk acts on tax litigations challenging tax notifications-decisions. Viktoriia Stavchuk is an important tax practitioner.

CMS Reich-Rohrwig Hainz advises on M&A related and post-acquisition tax matters, taxation of payments, IP related tax implications, etc. The office advised Quadient Inc. on acquisition of YayPay Inc., an IT start-up in Ukraine, including tax structuring of the transaction and analysis of the tax risks of creating a permanent establishment in Ukraine for a foreign target company. Following completion of a complex multijurisdictional transaction on acquisition by MANE Group of the distributor chain, the office continues to provide regular support on tax issues to its subsidiary in Ukraine. Anna Pogrebna is lead partner.

Domestic firm ESQUIRES represents domestic clients in tax disputes, in particular, additional VAT charge and application of penalties, challenging penalties for violating the deadlines for registration of tax invoices, appeal against the refusal to write off debts. Viktoria ­Kovalchuk is lead partner.

Eterna Law advises on the tax aspects of corporate matters, such as structuring of cross-border ownership and the tax consequences of distributing dividends; M&A deals, royalties. The firm has a strong following of private clients seeking advice on tax planning, personal income taxation with regard to cross-border activities, succession planning, domiciliation. Among public clients are Khortytsa, the Ukrainian Tennis Federation and Alfa Bank. Oksana Kneychuk is a partner of international tax planning and corporate structuring practice. Oleh Beketov acts as lead partner in tax disputes.

KPD Consulting is sought after for contesting the decisions and resolutions of tax authorities. The team recently represented Diebold Nixdorf in a tax dispute. On the advisory front the tax team advised Kiev Real Estate Recovery Fund K.F. Limited on all the tax aspects of attracting and managing USD 4 million into a Ukrainian real estate investment fund, with detailed advice on different tax regimes and implications from the acquisition of real estate assets, renting them out and their further sale with profit. The firm advised Cromos Pharma Ukraine in a tax planning matter and tax aspects for implementation of commission agreements in their business activity. Vitaliy Patsyuk is lead partner.

Legal Alliance Company is sought after by pharmaceutical and healthcare companies for tax advice on structuring and running business activities in Ukraine, distribution of pharmaceuticals, task risks. It is noteworthy that the firm rendered advice on VAT consequences and correct VAT administration with regard to the import and sale of the favorable group of goods needed to fight the COVID-19 pandemic. Johnson & Johnson, Interdez LLC, JADRAN-­GALENSKI ­LABORATORIJ d.d are among its clients. Oleksii Bezhevets is a partner.

MK Legal Service is followed by clients from HoReCa, telecommunications and IT, trade sectors, and provides general tax support and representation in tax disputes. The firm’s public clients include Gastrofamily — Dmitry Borisov’s family of restaurants, a large restaurant chain, which unites more than 30 diverse restaurants, GigaGroup, a group of telecommunications and technology companies, a start-up called Trustee Wallet, Medical Data Management, Mirta Ukraine. Maksym Kurochko, managing partner, is supported by Volodymyr Salnikov and Yuriy Kocherzhuk.

Given a strong following from international companies with businesses in Ukraine, the tax practice at Nobles is focused on advising and supporting investments, commercial transaction structuring, currency control compliance, debt assignment and settlement, profit/investment repatriation, import and export relations, sophisticated cross-border payments. This past year the team advised Ivoclar ­Vivadent AG, one of the world’s leading and most innovative dental companies regarding taxation of its Ukrainian representative office; H&M Hennes & Mauritz on the corporate and tax aspects of territorial expansion in Ukraine. The tax aspects of intra-group restructurings are another area of focus. Alexander Weigelt and Denis Vergeles are the main contacts.

LCF Law Group expanded the scope of its tax practice through amalgamation with Evris Law Firm in March 2020. It strengthened the firm’s tax litigation capabilities, added high-value contentious tax mandates, tax structuring assignments, cross-border advisory, and transfer pricing services. The dispute portfolio includes appeals against additional tax charges and VAT refund disputes. Advice on tax effective structuring of business transactions, including CFC rules, and preparation of transfer pricing documentation is another area of incoming requests. Industry specific expertise extends to agribusiness, retail, energy, gambling, real estate. Andriy Reun is a tax partner. Olena Palamarova is another key practitioner.

Peterka & Partners, a Czech law firm with a network of CEE offices, is a point of choice for European companies seeking tax advisory with regard to their entering the market, expansion, contracts and related activity in Ukraine, as well as mitigation of tax risks. In a recent highlight the office rendered tax advisory to AppKnit, a top mobile app development services firm with regard to tax aspects related to the contemplated model of work in Ukraine, and to the Ukrainian subsidiary of PEKM Kabeltechnik, a leading global supplier of commercial vehicle component systems regarding the tax aspects of launching additional benefits services for their employees. The office showcased a standalone tax disputes practice, and represented clients in challenging the results of tax audits, disputes regarding VAT refunds and additional accrual of VAT. The industrial coverage of the tax practice encompasses engineering, machinery, transportation, pharmaceuticals. Galyna Melnyk heads the practice.

Stron Legal Services is focused on advising e-commerce and fintech projects providing clients with international tax structuring. In 2020 the firm opened its Cyprus office. Most recently the firm handled the tax structuring of an e-commerce business that sells access to e-books and videos; an online casino in Europe; conducted tax due diligence for a fintech project and selected appropriate jurisdictions in terms of tax burden for registering legal entities, and also performed international structuring of the holding and groups of companies. Oleg Derlyuk, managing partner, is the main contact.

The Kyiv office of Wolf Theiss is preferred by foreign businesses entering the Ukrainian market and seeking tax structuring assistance, as well as permanent tax advice of their investment and operational activity, corporate reorganizations on the ground. The team advised Federal-Mogul Motorparts on its residency status for applying a double taxation treaty, taxation of commercial and non-commercial representative offices and limited liability companies, VAT recovery and permanent establishment risks. The firm has increased its following of IT clients, in particular, it recently advised an IT product company headquartered in the US on various tax matters in connection with relocation of its IT business from Belarus to Ukraine; advised Nvidia Corporation, a leading technology company manufacturing graphics hardware, on various tax matters related to the operation of its IT business in Ukraine. The practice head is Mykhailo Razuvaiev.

The full-service law firm Arzinger^* is a notable counsel in tax disputes and structuring of corporate deals. Kateryna Gupalo and ­Dmytro Trut are observed in tax litigation and criminal proceedings on tax evasion.^[4]

Tetyana Berezhna from Vasil Kisil & Partners^*, is admired by peers for her presentational skills and proficiency in tax disputes.

REGIONAL COUNSEL

 

Jurline, a domestic law firm based in Odesa, advises on the tax implications of business activity and transactions, and represents taxpayers in their disputes with Ukrainian tax and customs authorities. After a series of wins in courts of the first and appellate instances, the firm continued representation of TIS-Grain Ltd in the port of Yuzhniy in the Supreme Court appealing against UAH 46.8 million tax liabilities for VAT payment. In 2020 the firm handled litigation on complaint against the actions of the State Fiscal Service of Odesa Region in deprivation of the status of a single tax payer; and represented a pharmaceutical enterprise for challenging additional charges of customs duties. Tax advice is rendered to such clients as TIS-Mindobryva, Illichivsk Grain Terminal, TTV-Dom. Vitaliy Cherkes and Maxim ­Kapelist act as lead partners.

Odesa-based law firm Legrant has a distinctive focus on tax disputes, acting for traders, exporters and stevedore companies. The litigation related to additional VAT and corporate profit tax liabilities, refusal to register tax invoices, appealing against the results of tax ­audit concluding transactions with counterparties as fiction. Managing partner Tatiana Titarenko is the main contact.

Kharkiv-based Krolevetskyi & Partners has strong positions in the region, advising on the tax aspects of property alienation and disposal of corporate rights, assisting within tax inspections and guiding clients in disputes. The firm represented the State Enterprise Kharkiv Plant of Armored Tanks in litigation appealing against the result of tax audit and additional charges and penalties, and challenged the application of fines and sanctions for untimely registration of tax invoices. The firm covered tax aspects of corporate reorganization and advised on personal taxation in the course of income declaration. Ruslana ­Pyvovarova is the practice head.

The Kharkiv-based law firm Shkrebets & Partners is widely recognized for its strong track record of tax disputes. The significant taxpayers of the region, such as industrial, power generating and municipal enterprises, prefer the firm as its legal counsel in tax litigation on challenging VAT, corporate profit tax and other liabilities, penalties and additional accruals, tax debt recovery, blocking of tax invoices. Recent representations were handled for PJSC Kharkiv CHP-5 and municipal enterprise Zhylkomservis. Evgeniy Shkrebets and Yuriy Artukh are responsible partners.

^[1] Effective 14 June 2021, the Kyiv office of DLA Piper was acquired by Kinstellar.

^[2] In July 2021 she joined Asters.

^[3] In March 2021 Mykola Mishin and Volodymyr Chyzhykov left KPMG Ukraine and established A1 Consulting. Konstantin Karpushin became a CEO of Codebridge Technology, Inc.

^[4] The firms marked with * have not submitted information for the current research.