Firms in the Spotlight Tax
Tax in Ukraine
Aequo has 'a strong reputation in tax and is efficient, competent, and helpful in all aspects'. Clients praise the 'in-depth knowledge and highly professional attitude' of the team, which assists major banking and corporate clients on transactional tax projects. It also advises on customs, wealth management, litigation and cross-border tax structuring. It has particular expertise in tax issues in the retail, finance, agriculture, consumer goods and energy sectors. Managing partner Denis Lysenko leads the tax and customs practice, in which senior associate Vasyl Mishchenko plays an increasingly important role. Counsel Myroslava Savchuk is recommended for contentious tax matters.
Other key lawyers:
Vasyl Mishchenko; Myroslava Savchuk
‘Aequo has a strong reputation, particularly, in banking and finance, and tax. I have been working with Aequo for several years on different matters. I found them to be efficient, competent, and helpful in all aspects.’
‘Within one of the recent tax disputes I worked with a counsel Myroslava Savchuk. She is business-minded, attentive to details and takes into account our feedback. Her recommendations are reasonable and understandable. Besides, she was very prompt to return calls and emails. ’
‘Aequo’s team stood out for us due to in-depth knowledge and highly professional attitude towards the very particular needs we had in the collaboration. Capabilities were adapted to respond properly and very fast to our specific requests, accommodating our international presence to the local legislation with as little impact possible on our activity and workflows throughout the organisation. We were also clear at all times of the delegated expert dealing with a specific area of consultancy and clear on all steps we need to go through in order to achieve the objective.’
‘We were especially pleased with the very structured and very elaborate communication, the context given to our projects and the additional aspects foreseen in our future activity, giving us the possibility of making fast and documented decisions.’
Naftogaz of Ukraine
- Advised Mobile TeleSystems (MTS) on the tax aspects of the $734m sale of its Ukrainian business operating under Vodafone Ukraine brand.
- Successfully represented UkrGasVydobuvannya in a $700m dispute over the termination of an oil and gas production joint venture in Ukraine and the wider region, advising among other on the tax aspects of such termination and settlement arrangements between its parties.
- Comprehensive tax advice to Allrise Financial Group on the implications of picking up distressed Ukrainian real estate assets and structuring of its investments in Ukraine.
Asters is frequently involved in tax structuring for large cross-border and domestic M&A, capital markets transactions and tax planning for major corporates and high-net-worth individuals. It offers market-leading advice on areas such as VAT, transfer pricing and customs duties, as well as disputes against Ukrainian tax authorities. Constantin Solyar, who leads the practice, has more than 15 years of experience in both direct and indirect taxation. Alexey Khomyakov left for an in-house role. The firm advised PJSC Ukrzaliznytsia on the tax issues arising from its issuance of $500m in loan participation notes.
ED&F Man (Ukrainian Sugar Company)
International Finance Corporation
- Acted as a tax and legal counsel to PJSC Ukrzaliznytsia, Ukrainian public railway company, in connection with issuance of $500m loan participation notes.
Avellum's practice is led by Vadim Medvedev, who is 'knowledgeable, user- friendly and responsive'. The firm's experience reaches extends across the full scope of tax services to multinationals, Ukrainian companies and high-net-worth individuals. It handles both international and local tax projects; recent work included its advice to JPMorgan on tax issues arising from a $600m syndicated bridge loan to finance the acquisition of Vodafone Ukraine by Bakcell. Senior associate Anton Zaderyholova is recommended for his tax advice to both corporates and private individuals.
Other key lawyers:
‘Avellum has an excellent tax team that is knowledgeable and responsive.’
‘I have worked principally with Vadim Medvedev, and I have found him to be very good to work with, knowledgeable, user friendly and responsive.’
‘We appreciate the commercial awareness, good negotiation and project management skills, and involvement in the legislative process.’
‘Vadim Medvedev has strong communication skills and the ability to adapt to clients’ circumstances. He shows promptness, a creative way of thinking and the ability to achieve extraordinary decisions.’
Citigroup Global Markets Limited
Jacobs Douwe Egberts Ukraine
Caterpillar Financial Ukraine
- Advised JPMorgan as a facility lender and arranger of the $600m syndicated bridge loan which financed the acquisition of Vodafone Ukraine by Bakcell.
- Acted as the Ukrainian legal counsel to Citigroup Global Markets Limited as lead manager in connection with tax matters of an offering by Naftogaz of Ukraine of $500m 7.625% loan participation notes due 2026.
- Advised Uber on various tax matters.
Baker McKenzie, Kyiv Office
Baker McKenzie, Kyiv Office assists large corporates with international tax planning, including tax optimisation connected with inbound and outbound investment transactions. It is also active in innovative domestic tax planning, the tax aspects of M&A transactions, VAT matters and tax litigation. Hennadiy Voytsitskyi, who leads the ten-lawyer practice, is 'an ideal lawyer'. Associate Tetyana Zhuravska is also recommended. The firm recently advised shareholders of Ukrainian pharmaceuticals company Biopharma on the tax implications of the carve-out of its non-plasma business.
Other key lawyers:
‘We appreciate that the firm finds non-standard approaches to solving standard and non-standard issues, as well as its ability to win difficult cases that other companies lose.’
‘Baker McKenzie has a unique long-term and successful experience in Ukraine, which is undoubtedly their strong point. The key capabilities of the team are its people and their desire to learn new things and develop. Any comparison of law firms in Ukraine will be in favour of Baker McKenzie, taking into account their huge successful experience, which provides the basis for the high professionalism of the team.’
‘I would characterise Baker McKenzie’s partner Hennadiy Voytsitskyi as an ideal lawyer. And he is truly one of the strongest professionals I have ever met. He is distinguished by incredible efficiency, the ability to see the depth of the issue, the ability to see the issue from different angles, ease of decision-making, high endurance and resilience, high standards of work, the broadest knowledge in his field of activity, excellent personal qualities and the ability to get along with people. Hennadiy is an extraordinary person, thanks to whom I turn to Baker McKenzie for services. Hennadiy has a strong team of well-trained responsible employees. Hennadiy enjoys impeccable authority in the team. I would especially like to mention the lawyer Tetyana Zhuravska, who is an excellent lawyer and nice person.’
- Advising the shareholders of Biopharma, a leading Ukrainian manufacturer of pharmaceuticals and healthcare products, on the tax implications of the carve-out of its non-plasma business and its further sale to Stada AG, a global manufacturer of pharmaceuticals and consumer healthcare products.
- 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 advice on related Ukrainian tax ramifications.
DLA Piper Ukraine Limited Liability Company's tax practice is 'really practical and clearly knows transfer pricing, as well as the local law'. Practice head Illya Sverdlov 'shows great skills engaging with both internal and external stakeholders'. 'Easily approachable and prompt' senior associate Dmytro Rylovnikov is also recommended. The firm covers a broad scope of work, such as inbound and outbound investments, large-scale M&A, restructurings, transfer pricing analysis and tax controversies. It recently advised VFU Funding PLC on the tax aspects of its $500m issuance of loan participation notes.
Other key lawyers:
‘DLA Piper is the only team we have used in Ukraine. Unlike many other law firms that advertise their capabilities in tax, DLA Piper really does understand transfer pricing like many Big Four firms do. I believe this is a real strength as it is not very common that law firms (even with tax practices) can actually work with day-to-day transfer pricing matters.’
‘The work DLA Piper performed was really practical and they clearly knew the practical transfer pricing aspects as well as the local law. We were mainly served by Dmytro Rylovnikov who is very easily approachable and prompt in his responses. ’
‘Always provides practical advice with deep understanding of business model and strategy powered with overall understanding of industry landscape.’
‘Illya Sverdlov leads the practice and shows great skills engaging with both internal and external stakeholders.’
U.S. International Development Finance Corporation
Jacobs Ukraine (JDE)
- Complex tax advice and support to NEQSOL on the acquisition of VF Ukraine (one of the largest local mobile network operators with c. 20 million subscribers) from Russian telecommunications operator MTS Group for $734m, including a.c. $84m of earn-out payment.
- Advising VFU Funding PLC on tax matters in its debut $500m 6.20% loan participation notes listed on Euronext Dublin (GEM).
EY Law has the largest tax, customs and people advisory services practice in Ukraine; its team in Kiev has more than 100 experienced tax, customs and human capital professionals. In 2020, the firm also opened an office in Lviv to cater for clients in the country's western region. The tax practice, which is led by Vladimir Kotenko, is respected for its advice to government bodies and business associations on major tax issues, including tax policy and tax reform. Clients of up-and-coming partner Iryna Kalyta note that 'her attention to detail and deep knowledge of tax law have been crucial'.
Other key lawyers:
‘The team is very knowledgeable and provides a broad array of advisory services.’
‘Being new to Ukraine, Iryna Kalyta has been invaluable in our success in the country. Her attention to detail and deep knowledge of tax law have been crucial.’
‘The team has great professionalism and client-oriented.’
‘I worked with Iryna Kalyta who is very client-oriented and serves clients the best way. She always responds quickly, sometimes even providing some advice and support free of charge. The firm has an excellent professional team.’
Ministry of Energy of Ukraine
- Acted as a trusted tax adviser for several international and Ukrainian investors on five production-sharing agreements out of nine tenders announced in 2019 in Ukraine.
- Supported the Ministry of Energy of Ukraine in the implementation of the international initiative promoting transparency and government accountability in extractive industries (EITI) from tax and regulatory perspectives.
- Advising one of the leading multi-channel e-services providers in Eastern Europe on tax review of the current holding and operation structure, and future restructuring of the group.
KM Partners has 'a strong team of tax and litigation experts who have excellent knowledge of tax legislation'. Widely acknowledged as a leading firm for tax, customs, transfer pricing and contentious matters, the firm frequently assists multinational companies with complex disputes and tax structuring issues. It is also a key adviser on tax and customs audits, pre-trial challenges of tax assessments, tax due diligence and regulatory compliance. Partners Alexander Minin, Alexander Shemiatkin and Ivan Shynkarenko are all regarded as outstanding practitioners. Senior of counsels Tetiana Suchyk and Anna Kravchuk are also recommended.
Alexander Minin; Alexander Shemiatkin; Ivan Shynkarenko
Other key lawyers:
Tetiana Suchyk; Anna Kravchuk
‘The strength of KM Partners is its high professionalism in tax disputes and tax consulting. The firm has a strong team of tax and litigation experts who have excellent knowledge of tax legislation.’
‘Alexander Shemiatkin has high level of professionalism, experienced in tax litigation and tax consulting. He knows his job perfectly, showing extensive knowledge in litigations and use extraordinary approaches in solving the most complicated issues. Tetiana Suchyk and Anna Kravchuk make a great tax litigation team.’
‘Our company cooperates with KM Partners on tax issues, including litigation support for disputes and consultations. Especially worth noting is the rational and business-oriented approach when assessing the future of the particular issue.’
‘I receive full support from KM Partners in terms of expats’ taxation. They clarify legal issues, contact international employees directly and explain all details if Ukrainian legislation in clear and professional way.’
- Assisted several clients with obtaining court decisions on the cancellation of illegal penalties, which were based on the disproportionate character of the penalties and absence of taxpayer’s guilt and legitimate aim while imposing such penalties.
- Ensured the fullest possible reimbursement of taxpayer’s expenses on legal services of lawyers and attorneys in tax disputes. In a tax dispute the firm filed an application for reimbursement of taxpayer’s expenses, securing one of the biggest (if not the biggest) reimbursed sums of expenses on legal support in the history of administrative proceeding in the tax disputes in Ukraine.
- Successfully defended the position of a Ukrainian subsidiary of large international grain trader in disputes with tax authorities on cancellation of tax notifications.
KPMG Law in Ukraine
KPMG Law in Ukraine taps into the expertise of practitioners across its vast global network of offices to handle domestic and cross-border taxation issues. Its team advises on the tax aspects of large M&A transactions, tax litigation, outsourcing and tax compliance. The firm has offices in both Kiev and Lviv. Sergey Popov leads on the tax and legal practice, while Oksana Olekhova heads up the tax advisory group. Also recommended are Oleksandr Boboshko, who is the head of international tax services, and tax M&A head Maksym Zavalnyy.
Other key lawyers:
Oksana Olekhova; Oleksandr Boboshko; Maksym Zavalnyy
LLC “Nova Poshta”
One of the leading Ukrainian telecommunication operators
Non-resident IT service provider
One of the leading Turkish company engaged into infrastructure projects
One of the leading Ukrainian company operating on the logistic
One of the leading manufacturers of the medicines
Luxoptica Holding LLC
Buhler Service LLC
Arricano Real Estate
- The firm provided tax advisory services to LLC “Nova Poshta” in respect of tax treatment of cost incurred on repair/restoration of leased premises.
- Provided tax advisory services to a leading Ukrainian telecommunication operator on the tax implications of implementing new tariffs and services for customers, raising financing.
- Assisted Essilor-Luxottica with tax due diligence, tax structuring advice, SPA assistance and completion accounts relating to the contemplated acquisition of the largest Ukrainian non-food retail chains. The firm performed two financial and tax due diligence assignments of a large Ukrainian non-food retail chains in Ukraine within two years.
PwC Legal's Kiev office is part of a vast international network that brings together tax expertise in hundreds of jurisdictions around the world. This enables it to advise local and international clients on cross-border matters, ranging from tax audits and regulatory compliance advice to high-value disputes. Slava Vlasov leads the tax and legal services group, which has numerous specialists, among them Maksym Dudnyk for M&A tax consulting, Olga Trifonova for transfer pricing, Viktoria Tymoshenko for tax reporting and Anna Nevmerzhytska for international tax structuring. Dmytro Donets is recommended for tax litigation.
Other key lawyers:
Maksym Dudnyk; Olga Trifonova; Viktoria Tymoshenko; Anna Nevmerzhytska; Dmytro Donets
The Parliament of Ukraine
NEQSOL Holding Azerbaijan
- Comprehensive advice to NEQSOL Holding Azerbaijan in terms of the largest M&A deal on the Ukrainian telecommunications market.
- Assisted the Parliament of Ukraine with pro bono 2020 Paying Taxes/Doing Business study, which was aimed at improving the investment climate in Ukraine.
- Advised Chemonics on structural reform of the State Customs Service in cooperation with USAID. Many government authorities in Ukraine are still working in accordance with outdated requirements and are unable to be efficient enough in the context of the modern digital economy, and the State Customs Service of Ukraine is an example. Each regional customs office is a separate legal entity. The idea of the structural reform is to align the operating model of the State Customs Service with the best world practices.
Sayenko Kharenko's '‘friendly, creative and responsible' tax practice is led by Svitlana Musienko. Another key figure is counsel Vitaliy Odzhykovskyi, who has 'a creative and proactive approach to problem-solving'. The firm handles all manner of international and domestic tax issues faced by its clients, including tax administration and compliance, transfer pricing, disputes and BEPS-related matters. Senior associate Kateryna Utiralova joined in 2020 from KM Partners.
Other key lawyers:
Vitaliy Odzhykovskyi; Kateryna Utiralova
‘Friendly, creative and responsible.’
‘They are always friendly, with great respect for clients, without impudence and rudeness, like many of their competitors.’
‘We appreciate the firm’s individual approach, commitment, and perfect knowledge of industry and tax laws.’
‘Vitaliy Odzhykovskyi and Svitlana Musienko – I would underline their commitment and desire to help in the most high-quality manner.’
‘The show quick reactions and deep knowledge of tax laws and court verdicts, and they are client-focused.’
‘Vitalii Odzhikovskyi: has a creative and proactive approach to problem solving.’
‘The firm shows a high level of professionalism and customer focus.’
Reckitt Benckiser Household and Healthcare
- Representing one of Ukraine’s largest taxpayers in a pending tax case which relates to one of the largest tax assessments and tax controversies in Ukraine, and one of the largest criminal proceedings linked to an investigation into alleged tax evasion against a private company.
- Representing one of the largest FMCG companies and its subsidiary in Ukraine in a number of tax disputes with the state tax authority
- Representing a large tobacco company in a tax dispute concerning transfer pricing issues with the state tax authority, and in connection with an application for mutual agreement procedure (MAP) submitted by the client.
ADER HABER's tax practice shows 'a high level of client focus and understanding of the business mechanisms'. The firm is best known for its tax litigation expertise, though it is also a key provider or tax consulting services, which include cross-border tax structuring and audits. Partner Tatiana Daniltseva and newly promoted counsel Stanislav Karpov jointly lead both the insurance and tax disputes practices; they have 'logical minds and are very creative in solving tasks'.
Tatiana Daniltseva; Stanislav Karpov
‘Ader Haber deals confidently not only with tax regulation, but makes strong projections on future regulation and can provide good expertise on new product treatment by the state authorities.’
‘Each of the team involved into our project did a deep dive not only into a legal regulation but into business and product development, allowing us to achieve a valuable project result.’
‘ADER HABER team is distinguished by a high level of client focus and understanding of the business mechanisms. They are always timely and professional.’
‘During my cooperation with ADER HABER on tax issues, I always work with Tatiana Daniltseva and Stas Karpov. They are brilliant lawyers in the field of tax disputes in Ukraine. They understand what the client needs and know how to achieve it, have logical minds and are very creative in solving tasks.’
‘The high professionalism of the team combined with a deep understanding of the specifics of our activities and strategic mission.’
‘Tatiana Daniltseva and Stas Karpov have a high level of competence and the ability to find the best option when solving complex legal problems. I appreciate that they always answer our questions quickly and thoughtfully and, importantly, offer substantive answers.’
‘We have been working with ADER HABER for many years. This is a great tax practice with a really strong team of professionals. A high level of service, excellent client focus. The team always demonstrates a professional approach with its ability to solve complicated issues that involve different subtasks associated not only with tax law, but with finance and investment as well. The advice always seems to be practical and client-oriented. Lawyers at ADER HABER are constantly proving their expertise and competence by performing quality work, providing complex analysis of all circumstances, elaborating legal model of rights protection and acting in our best interests.’
‘I would like to thank Tatiana Daniltseva and Stas Karpov for their professionalism, promptness, efficiency and engagement. I have cooperated with them on a variety of tax issues, and they have always done their best.’
Local subsidiaries of YANDEX N.V.
FUDMEREZHA, LLC (ТМ “Velyka Kyshenya”)
Local subsidiaries of INDITEX GROUP
- Representing interests of local subsidiaries of Inditex Group, major international retail company, in court proceedings on the recovery of administrative and economic sanctions and penalties from the group of subsidiaries for non-compliance with the standards for employment of people with disabilities.
- Court representation of PJSC MetLife, one of the biggest insurance companies in the world, in a tax dispute regarding cancellation of a $670,000 tax assessment.
- Advising Yandex.Ukraine LLC on payment of taxes and unified social tax within the impact of special economic and other restrictive measures (sanctions), legal support of the procedure of receive of a force majeure certificate for Yandex.Ukraine LLC.
allTax is a tax law boutique that handles both advisory work and tax disputes. It is also well known for its support of clients in tax audits. As part of its broad-ranging services, it has developed expertise in niche areas such as the taxation of cryptocurrency transactions. Victor Sereda and Artem Sereda (who 'has deep knowledge in tax law and is very quick in making decisions’) are the lead partners. Victoria Yaroshenko is one of the firm's skilled associates.
Victor Sereda; Artem Sereda
Other key lawyers:
‘The team of allTax is really strong. They know how to work together. Many times I contacted different members of the team and found out that the effect was the same as if I contacted the same person. Because it is not a large company, all team members are aware about each case and client. ’
‘Artem Sereda is one of their leaders. He has excellent communicative capabilities which help him to run our matters successfully. He knows how to explain other people what he wants and how to do it in the way that the other person want to do what he wants. I can recommend also Victoria Yaroshenko who is also good.’
‘I think the ability to provide valuable advice makes allTax unique in the field of tax law. Their team is well prepared for tax issues of the clients. They are perfect in tax disputes and tax consulting. Apart from tax law, they know very well civil law, banking and financial, and corporate law.’
‘I know allTax as a lawyer who has a practice in Ukraine. My law company works with allTax for tax issues for my clients. They are always good in their services. They are always quick in providing services. They have good team. I would say that it is a family team of lawyers, which makes them perfect.’
‘Artem Sereda is an excellent tax attorney who really goes above and beyond for his client. Artem Sereda provided my clients with clear, sound, and practical legal advice on tax issues.’
‘The ability of the allTax’s team to communicate one with another is their best quality. It makes them better than other law firms, especially large firms. Partners of large law firms are not so close to the client as partner of allTax. They are small and that is why they better than large law firms.’
‘Among a perfect team is difficult to say that someone is better. I think Artem Sereda, a partner of allTax, is not just a good lawyer. He is also perfect as a manager of the team, team leader and communicator. I am really satisfied with him.’
‘The team of allTax is really good. Perhaps the best on the Ukrainian market. Artem Sereda is an excellent professional who can solve difficult issues of clients in a quick period of time.’
New Tide LLC
Agroprom KVS LLC
Alliance Solutions LLC
AMBER Law Company is 'a client-focused law firm, providing highly professional service and a comprehensive analytical approach'. Tax is among the firm's core disciplines, along with banking law, and it is an increasingly popular adviser on regulatory matters and tax disputes. Semen Khanin is the partner in a nine-lawyer practice. Senior associate Veronika Zarubytska is recommended for tax investigation practices and disputes.
Other key lawyers:
Veronika Zarubytska; Andriy Segal; Kate Drobyazko; Taras Litavsky
‘We decided to have AMBER as our external consultant because it is a well-known Ukrainian law company specialising in banking and tax law. They have a good reputation on the market and have necessary knowledge and experience to deal with the current law enforcement problems.’
‘When working with its clients, AMBER Law Company seeks to address not only the one specific problem of the client, but it also strives to create special conditions for relations implying full confidence and mutual understanding, simplicity and even friendly atmosphere.’
‘People working with AMBER are really creative. They can find new and unusual instruments in situations where all methods seem to have been completely exhausted. We know that all of them possess significant working experience and vast knowledge in various fields of law. That is perhaps the explanation for effective results of their work. Lawyers of AMBER provide valuable support to the Ukrainian tax service. They defend taxmen if they have any problems with investigative authorities, they draw attention of tax service to gaps, failures and oversights in our work and offers effective solutions. We take part in joint events where taxmen, taxpayers and tax lawyers can be heard by each other.’
‘I know Semen Khanin and Andriy Segal, as well as Veronika Zarubytska who is very good. I’m always listening to their presentations and speeches at forums, conferences, round tables and other professional legal events with great pleasure and learn much from their experience.’
‘I know almost all their team, but I would like to outline Semen Khanin as a very good manager. I know them as high-level professionals who are able to solve very complicated problems.’
‘AMBER Law Company is a group of well-organised professionals who can find the most efficient way of resolving their clients’ problems. They are able to deal with the most complicated tasks. I know them for many years and we are all satisfied with the results of our co-operation.’
‘The AMBER Team always demonstrates its friendly attitude to their clients. It is very comfortable working with all of them. I can outline Semen Khanin, the managing partner, for he is always keeping his promises and is becoming involved in all the details of each particular case; and Veronika Zarubytska, their top tax expert, for her legal literacy, lateral thinking and courage to take legal actions.’
‘I deal directly with Semen Khanin and Veronika Zarubytska. They are both strong professionals. Semen Khanin is the team leader, a very well-organised and responsible person. Veronika Zarubytska is a very experienced and creative analyst with an unusual approach to addressing challenges. Kate Drobyazko, Taras Litavsky and Vadym Ivanin are also well-qualified and responsible lawyers, each of them doing all the best in their respective legal environment. All are highly responsible and efficient. It has to be told that there are many good lawyers in AMBER.’
Halychyna Tobacco LLC
Bank Julius Baer
Bank Picted & Cie
Raiffaizen Bank Aval
Association of Taxpayers of Ukraine (NGO)
Lutsk Logistics LLC
Technique for Business LLC
Agrarian System Technologies LLC
AirVice Consultancy LLC
SPORTS TECH INNOVATION CENTER Ltd
Healthy & Happy LLC
Business Help (NGO)
- Advising STIC (Canada) on doing business (innovations) in Ukraine (taxation matters) and legal support for foreign economic contracts.
- Comprehensive legal support to VolynTobacco LLC, including tax planning, tax litigation and defence within tax-related investigations.
- Comprehensive legal support to Halychyna Tobacco LLC, including tax planning, tax litigation, defence within tax-related investigations.
CMS is active in both disputes and advisory work, and handles tax issues arising from large M&A deals, as well as assisting with VAT and compliance issues, among other areas. Corporate partner Anna Pogrebna and finance partner Igor Olekhov jointly lead the practice. Senior associate Viktoriia Stavchuk is 'exceptional at laying out the strategy to defend the client's position'.
Anna Pogrebna; Ihor Olekhov
Other key lawyers:
Viktoriia Stavchuk; Olga Shenk; Marya Orlyk
‘The team showed itself to be uniquely positioned to pick up the case on short notice prior to the appellate court hearing. I was impressed by how effectively the partner was able to pull together a small number of key resources with the right skill set, and how each of these people gained intricate understanding of the case complexities.’
‘Viktoriia Stavchuk was exceptional at laying out the strategy to defend our position, keeping us abreast of critical developments and providing essential summaries on what to expect.
‘Litigator Olga Shenk was brilliant at presenting our position in court, fighting for us with gusto and determination.’
‘The firm has a personal approach to the client and performs a detailed examination of questions.’
‘Anna Pograbna and Marya Orlyk make a highly professional team.’
Discovery Life Sciences
- Full assistance to Acciona Energia in contractual negotiations concerning activities of the company in Ukraine, advising the client on tax and customs matters arising in the course of their business operations in Ukraine.
- Assisted a leading European producer of wind turbines with debt restructuring and tax restructuring of the outstanding debt under wind turbine supply and installation contracts.
- Acted as a lead counsel to Discovery Life Sciences (a global market leader in biospecimen analysis and procurement for the pharmaceutical, biotechnology, and diagnostics industries) on its bespoke exclusivity arrangements with East West Biopharma in Ukraine, together with a call option agreement (with a pre-negotiated SPA).
Dentons frequently advises on tax law in the framework of M&A transactions and corporate restructurings, as well as assisting with domestic and international tax planning. Igor Davydenko is the lead partner in the practice in which tax consultant Valeria Tarasenko and associate Tetiana Gryn play important roles. The firm recently provided tax and customs advice to a client developing wind power projects in Ukraine.
Other key lawyers:
Valeria Tarasenko; Tetiana Gryn
- Provided complex tax and customs advisory support to a client for establishing efficient tax structure and efficient customs structure for delivery and supply into Ukraine wind power equipment under EPC contract for the implementation of a wind power parks project in Ukraine.
- Provided advice to a client on structuring products, tax consequences under various investment structures in private banking; as well as advice on tax consequences for Ukrainian investors.
- Advised a diversified retail and tourism co-operative group on tax law matters in connection to the sale of a supermarket chain in Ukraine.
Ilyashev & Partners has 'an excellent tax litigation practice and it keeps a constant pulse on industry developments and the regulatory environment from a national and international perspective'. The firm excels in tax disputes and has become a prominent adviser on tax structuring and compliance. Roman Marchenko (who is 'an icon of tax litigation expertise') leads the practice. One client sees associate Nina Bets as 'the best tax lawyer in Ukraine'. Associate Dmytro Lazebnyi is recommended for litigation.
Other key lawyers:
Nina Bets; Dmytro Lazebnyi
‘The firm has strong trade expertise, particularly in regard to European integration processes.’
‘The firm has smart and brilliant people. I cooperated with Nina Bets who is the best tax lawyer in Ukraine. Nina provided me with the highest level consulting, and explained difficult things in easy language.’
‘Nina Bets is doing her job in the best way! I am very happy to cooperate with her!’
‘This law firm has an excellent tax litigation practice. I am very satisfied with their quality of work. ’
‘Nina Bets has broad experience in tax litigation. Her recommendations allowed us to successfully defend our position in the court even when it looked like there were no chances to win the case.’
‘Firm’s tax practice keeps a constant pulse on industry developments and the regulatory environment from national and international perspective to deliver. They deliver tax compliance and strategy solutions that really work, and they understand our needs and goals to formulate tax strategies centred around our best interests.’
‘Roman Marchenko has extraordinary project management skills with the ability to manage multiple projects simultaneously. He’s an icon of tax litigation expertise.’
‘Dmytro Lazebnyi is a trusted tax advisor, who finds creative solutions to complex accounting and business challenges.’
Ferrexpo Belanovo Mining
JV Poltava Petroleum Company
COFCO Agri Ukraine
ArcelorMittal Kryvyi Rih
- Acting for JV Poltava Petroleum Company on an appeal against tax notifications-decisions for underpayment of $30.1m of rental fees for 2015 by Poltava Petroleum Company in Ukrainian courts.
- Acting for JV Poltava Petroleum Company on an appeal against tax notifications-decisions arising from it underpayment of $12.4 m of rental fees for 2010.
- Advised Ukrspecexport on the cancellation of tax assessment notices issued in the name of State Corporation Ukrspecexport.
Integrites is 'one of the best on the local market and always provides high-level advice on complex tax and customs matters'. The firm has a busy practice for advice on domestic tax and customs disputes, transfer pricing, regulatory compliance and the support of cross-border corporate transactions. Viktoriya Fomenko heads up the team, which includes senior associates Oleg Kotliar and the 'smart, attentive' Kostyantin Kharchenko.
Other key lawyers:
Oleg Kotliar; Kostyantin Kharchenko
‘Integrites is advising us on changes in tax legislation and evaluate all possible risks related to these changes. They also succeeded in resolving a criminal case against one of the counterparties. I am happy to be with the team because they are one of the best on the local market.’
‘I use INTEGRITES for complex tax matters and they are always providing high-level advice. ’
‘This team is our legal partner in all issues related to tax and customs issues. Since tax legislation in Ukraine is changing constantly, without their assistance we would spend all our working time to monitor these changes and to be compliant with it. Integrites team does this for us saving our time and efforts. So, we have capacity to develop business being sure that we are on a safe side in terms of tax. Viktoriya Fomenko is my first contact when it comes to tax issues and she is a name to remember. ’
‘I know that they are one of the best law firms in Ukraine when it comes to renewable energy projects. I believe it is because they offer full legal assistance at each project stage implementation. They see the whole picture, evaluate and minimise risks, and when they see the problem, they offer the best possible solutions. I appreciate and trust their advice. It is always thoughtful, comprehensive and reasonable.’
‘The team not only manages our day-to-day tax matters but also handles tax disputes. With the help of INTERGITES we managed to win tax dispute at pre-trial stage. ’
‘Viktoria Fomenko handled tax and customs issues related to the project. Her support was very useful. She is an experienced lawyer, she understands how our business and industry works. Two other people Oleg Kotliar and Konstantyn Kharchenko were also involved into the project. ’
‘The team is very strong in tax disputes. Their strategies are innovative and effective. They always offer a few scenarios to settle the case and minimise risks.’
‘My first contact at INTEGRITES is Viktoriya Fomenko. She is a partner of the firm and head of tax practice. She is very experienced in tax matters and especially in tax disputes. She is clear and consistent in her advice that I rely on. Kostyantin Kharchenko also did tax work for us. He is smart, attentive to details and easy to deal with.’
NBT AS/Total Eren
- Advising NBT AS on the development and construction of two projects: a 250MW Syvash wind farm (€372m) and three wind farms with a total capacity of 792MW “Zophia” and investment of over €1.1bn.
- Advising EuroCape/LongWing on development and construction of two wind farms with a total capacity of 500MW and investment of around €1bn.
- Acting as a legal counsel to Dunapack Packaging on $0.5m transfer pricing dispute regarding the application of transfer pricing methods and successfully defended the client in court of appeal (earlier – in the court of first instance). The decision of court of the appeal instance may be subject to possible trial in the Supreme Court.
Lexwell & Partners is known for its 'premium legal quality, client-oriented approach, in-depth legal analysis and top level of professionalism'. The firm handles a broad range of tax work, with a particular strength in tax disputes, having acted for global mining company ArcelorMittal in numerous high-stakes cases. Litigation partner Igor Nagai leads the practice. Andrei Kolupaev is 'a remarkable lawyer, who perfectly knows his clients'.
Other key lawyers:
‘I have been working with the firm over ten years. Premium legal quality and client-oriented approach is the key strength of the team. I like their tailored approach to each specific case. I am really impressed by the high-end quality, in-depth legal analysis and top level of professionalism.’
‘My key contact is Andrei Kolupaev, a partner of the firm. I believe he is a remarkable lawyer, who perfectly knows his clients.’
Ministry of Justice
- Acted for ArcelorMittal in a series of tax and tax-related regulatory disputes with Ukrainian tax authorities where the firm acted on behalf of ArcelorMittal (the largest mining company in Ukraine). The total amount of such disputes exceeds $100m.
- Acted for ArcelorMittal in a series of litigations initiated by it against tax and municipal authorities in order to challenge controversial attempts of local authorities to increase relevant land fee rates. Those disputes are critical for the smooth operation of ArcelorMittal (the largest mining company in Ukraine).
- Represented the interests of CRH (Odessa cement plant) in its dispute with fiscal authorities. Successfully challenged financial sanctions applied by local tax office as per result of tax audits of the cement plant.
Redcliffe Partners has been involved in a growing number of high-value tax disputes, and it has a growing roster of clients for corporate tax structuring and the tax aspects of large M&A transactions. Counsel Oleksandr Markov leads the practice, which has 'extensive experience and expertise in the tax legislation of Europe and Ukraine'. Tax consultant Kateryna Kuzmenko also plays a central role in key matters. Recent work included advising the lenders on the tax aspects of a €430m export credit facility.
Other key lawyers:
‘The Redcliffe team has extensive experience and expertise in the tax legislation of Europe and Ukraine, as well as what is crucial in Ukraine – under Production Sharing Agreements with Government. We receive updates and some recommendations from the company about more significant changes in the national tax legislation.’
‘The level of knowledge and experience of Oleksandr Markov and Kateryna Kuzmenko is very good.’
The Parliamentary Committee of Finance, Tax and Customs, Ukrainian oil and gas associations and producers
- Advised Concorde Consulting LLC in connection with the privatisation of President Hotel, a business hotel located in Kyiv city centre.
- Advised the Parliamentary Committee of Finance, Tax and Customs, Ukrainian oil and gas associations and producers in connection with the analysis of Ukrainian legislation and other jurisdictions’ approach to supporting gas extraction from depleted or brownfield wells, including tax and other benefits.
- Advised the Parliamentary Committee of Finance, Tax and Customs, Ukrainian oil and gas associations and producers in connection with the preparing proposal to the governmental stakeholders on tax benefits, that Ukraine may use to support the oil exploration from abandoned wells and wells with poor conditions.
Vasil Kisil & Partners has a strong track record advising on the tax issues arising from complex domestic and cross-border corporate transactions. Its tax advice and tax risk management review services are key to its work in large M&A deals and corporate restructurings. Managing partner Andriy Stelmashchuk, who predominantly handles contentious tax matters, and counsel Tetyana Berezhna are the key practitioners. The firm recently advised retail company Miniso Ukraine LLC on a large VAT dispute.
Andriy Stelmashchuk; Tetyana Berezhna
Maksym Nefedov, ex-Head of the State Customs Service of Ukraine
Gloria Jeans JSC
Rost Agro LLC
Oksana Markarova, ex-Minister of Finance of Ukraine
Miniso Ukraine LLC
European Business Association
- Advised Maksym Nefedov on the National Agency for the Prevention of Corruption issuing a protocol regarding administrative offence on the part of Nefedov. He is the First Deputy Minister of Economic Development and Trade of Ukraine (currently he is the Head of the State Customs Service of Ukraine). The alleged offence was violation of restrictions regarding membership of the supervisory board of the for profit organization, as provided for by law.
- Representing an international retail company in a dispute with the tax authorities regarding value added tax return. The company was refused VAT refund since the tax credit was allegedly not displayed on time in the tax reports. The case was successfully resolved in the first instance court; the decision has entered into legal force. The tax authority has recently filed a cassation appeal.
- Representing European Business Association as a third party on the side of Cabinet of Ministers of Ukraine in the administrative dispute on challenging of the Resolution of the Cabinet of Ministers of Ukraine which introduces the obligatory use of payment transaction registrars for the consumer electronics.
Arzinger's tax and customs litigation practice is led by Kateryna Gupalo, who is also the head of criminal law and business protection at the firm. Gupalo succeeded former practice head Pavlo Khodakovsky, who is now deputy minister of finance in the Ukrainian government. Counsel and head of energy Iaroslav Cheker leads the tax advisory practice. The firm acts for both Ukrainian and international clients, notably in sectors such as agriculture, IT, TMT, life sciences and healthcare, food and beverages, real estate and alternative energy.
Kateryna Gupalo; Iaroslav Cheker
Louis Dreyfus Company Ukraine
IKEA Retail Ukraine
OSI Group (“Koziatynskyi Miasokombinat” PrJSC)
ESE International AG
Abbott Laboratories S
Campari Ukraine, LLC
Imagineer Technology Group LLC
CNBM International Energy LTD
Emarket Ukraine LLC
- The firm’s tax team provided in-depth legal support to STADA through supporting of corporate, IP, M&A practices, and advised on transfer pricing issues, tax risks, assessing the impact of potential changes in tax laws on the SPA and future activities of the client. STADA had made of one of the largest financial investments in the Ukrainian pharmaceutical sector to date and one of the biggest business investments in Ukraine recently. Consequently, Biopharma’s pharmaceutical business become an integral part of STADA’s Ukrainian.
- Comprehensive tax and legal advice to OSI Group (“Koziatynskyi Miasokombinat” PrJSC) on a squeeze-out procedure. Consulting and drafting license agreement and a contract for the provision of services.
- Assisted a large private foundation with developing a draft of laws for better functioning of a single procurement organisation of medicines and medical devices. Thus, it developed the draft law to exempt from VAT medical products purchased by the procurement organisation. As a result of fruitful work, the draft law was successfully adopted in 2020 and made it possible to improve procurement procedure.
Avidbiz is 'a unique law firm that efficiently searches for all possible solutions' and clients praise its 'deep knowledge and expertise in international taxation'. The firm frequently advises on cross-border tax matters and assists clients with tax compliance matters. Practice head Olga Solovyova is 'a great tax lawyer who always offers the best strategy for doing business abroad'. Pavlo Khodakovsky, counsel Mariya Zagryadska and associate Tetiana Fedorenko are also heavily involved in tax matters.
Other key lawyers:
Tetiana Fedorenko; Pavlo Khodakovsky; Mariya Zagryadska
‘Olga Solovyova is a great tax lawyer. Olga always offers the best strategy for doing business abroad.’
‘The firm shows professionalism and provides very fast feedback.’
‘We appreciate the organisation, clarity, compliance with deadlines, vision of the future and knowledge of the latest changes in laws. We recommend Olga Solovyova and Tetiana Fedorenko.’
‘Avidbiz is our tax and legal angel. They help us in every case on the international level. In Ukraine they are also the best. They have offices in Estonia, Poland, Germany, Austria and Ukraine. As for me it is quite unique for Ukrainian market to have so many offices. The main strength is the best expertise in taxation. Key capabilities are international tax planning and cross-border structuring.’
‘Mariya Zagryadska is our contact person in Avidbiz. We with pleasure recommend her as one of the international tax lawyers in Ukraine.’
‘Olga Solovyova is our legal adviser for many years, and we feel that this cooperation will go on for many years as well. We can recommend Olga as a strong tax lawyer, open-minded and proactive professional.’
‘Personally I admire Olga Solovyova who is a great as a businesswoman and is a strong and skilful tax lawyer.’
‘The Avidbiz team’s strengths and key capabilities are as follows: international tax planning and business structuring, AML procedures and debt restructuring.’
Master-Dent UDS, Ukraine
ABC Sportlife, LLC
Interkabel Kyiv LLC, member of the SKB-GROUP
Profinance Line Sp.z.oo, Poland
Maximus International OÜ, Estonia
Maximus Immobilien GmbH, Germany
European Financial Solutions Ltd.
Celestis Consulting OÜ
BKS Finance Baltic OÜ
Join Stock Company «UKRENERGOMONTAZH», Ukraine
LLC Dneprochem, Ukraine
NORTHERN UKRAINIAN CONSTRUCTION ALLIANCE, Ukraine
LLC NIKO, Ukraine
Crone Concept Co., Ltd
Osaühing Hevitest (FGroup)
Aprico Finance OÜ
Private client (Konstantin Gerasymchuk)
SH Trade House Ltd
- Assisted Maximus Immobilien with a complicated M&A deal involving real estate assets walking the client through tax risks, tax consequences, debt restructuring. The project involved sale of the company itself and its land in Munich district (Bavaria) which was pledged under the loan agreement. The firm provided legal advice to the company Maximus Immobilien GmBH which needed to close the received loans with minimal tax losses, as well as to restructure the group of companies.
- Assisted Dneprochem LLC with the restructuring and tax planning in the context of new legislation in Ukraine (CFC Rules). As Ukraine implemented law 466 on tax changes, the client required a whole group restructure.
- Rendered assistance to SH Trade House Ltd in a complicated AML court case with tax authority, which was successfully settled in favour of the client in 1 month. When a dispute on VAT commenced between the client and tax authority, the firm defended the interests of the client by simply providing a strong statement of a fair and clear position of the client.
Crowe Mikhailenko is the new name for Crowe LF Ukraine, which merged with Crowe's local transfer pricing and advisory units in 2020, along with OMP Tax & Legal. The tax practice is led by Dmitriy Mikhailenko, Vitaly Smerdov and Olga Bogdanova. It has been involved in recent legislative reform initiatives in Ukraine. Its tax consulting work and its litigation capability are sought after by domestic and regional clients such as Piraeus Bank and Ecosoft.
Dmytro Mikhailenko; Vitaliy Smerdov; Olga Bogdanova
‘It offers unique pre-court settlement of disputes. It has no competitors.’
‘It has a fast and proactive decision-making process. The Big Four are kids in comparisons with the lions from Crowe.’
CEMENT (CRH GROUP)
BF END GH TREVEL RITEYL
TERRA FOOD MILK UKRAINE
BUDHOUSE GROUP (NIKOLSKY TC)
- Protected the rights of Piraeus bank in a dispute with the tax authorities over the issues of VAT assessment in case of re-evaluation and sale of pledged real property.
- Provided tax and legal support to the representative offices of Adamed group in the course of their restructuring in Ukraine.
- Provided tax due-diligence and legal support of the activities of a big Ukrainian developer in course of construction of commercial premises at the expense of credit facility of Polish bank. As well we successfully supported the follow-up official tax audit of VAT refund claimed against the above transactions.
EQUITY Law Firm 'always follows the latest legislative changes and is ready to provide a quality solution to any problem'. The firm joins the ranking having been involved in many high-value tax litigation, among them a $56m dispute for Arterium Corporation. Viktor Barsuk and Sergey Chuyev (who 'offers new strategies and solutions') are the lead partners. Counsel Andriy Ivaniv is also highly recommended by clients.
Viktor Barsuk; Sergey Chuyev
Other key lawyers:
‘Despite the fact that the tax practice is very complex and requires a lot of knowledge, EQUITY lawyers always follow the latest legislative changes and are ready to provide a quality solution to the problem.’
‘Sergey Chuyev always demonstrates his breadth of knowledge and experience in the tax areas. He offers new strategies and solutions that is very important for me as a businessman. Andriy Ivaniv possesses strong knowledge of the law, with the capacity to apply the law on a practical basis to move cases forward.’
‘EQUITY is good at tax law. Our cases were related both banking and tax practices. They show their deep knowledge in all practices included tax.’
‘Sergiy Chuyev has deep knowledge in Ukrainian banking and finance legislation. He is prompt and flexible. His team consists of really strong lawyers, including counsel Andriy Ivaniv.’
PJSC “UkrInCom” (PJSC “UkrInBank”)
LLC “Industrial Construction”
- Representing Arterium Corporation in a $56m tax dispute.
- Representing Group of companies “Azovmash” in tax disputes with a total value of $850m.
- Representing LLC “Industrial Construction” in a $48m tax dispute with PJSC Bank “Finance and Credit”.
Eterna Law handles all aspects of business taxation including the tax-efficient structuring of corporate transactions, international tax planning, VAT, customs duties and tax finance. The practice, which is led by corporate partner Oksana Kneychuk, also provides day-to-day advice on indirect taxes, corporate and personal tax, and litigation. The firm recently assisted Alfa Bank with issues concerning the payment of tax on income received abroad.
Ukrainian Tennis Federation
- Advising Christian Dior Couture Ukraine on tax issues (re: corporate income tax, passive income taxation, VAT, personal income tax, cash registers, bonus certificates use etc).
- Advising Alfa Bank on identifying the tax residence, obligations re declaration and payment of tax on income received abroad.
EUCON Legal Group
EUCON Legal Group provides a broad range of tax advice, including international taxation and business structuring, dispute resolution and tax auditing experience. It is also a key adviser on transfer pricing practices, having been one of the first firm's in Ukraine to develop this area of expertise. The firm is particularly well placed to assist Ukrainian companies with investments in Poland. Yaroslav Romanchuk and Larysa Vrublevska are the key partners.
Yaroslav Romanchuk; Larysa Vrublevska
HERAEUS Electro-Nite Ukraine, LLC
Louis Dreyfus Commodities Ukraine Ltd
SIERENTZ GLOBAL MERCHANTS UKRAINE, LLC
Energo Trade Ukraine, LLC
Ukrtrade Company, LLC
OPOS-TORG, LLC –
Pruszynski Ukraine, LLC
- Comprehensive advice on transfer pricing issues and drafting TP documentation for Louis Dreyfus Commodities Ukraine Ltd.
- Protecting the interests of OPOS-TORG LLC, one of the leading international meat suppliers in Ukraine, regarding illegal inclusion company in the list of risky taxpayers. The total amount of transactions during the blocking period is about $1.3m.
- Providing legal assistance to a Ukrainian investor with entering Poland’s jurisdiction, namely, advising on international corporate tax planning and tax strategies within two jurisdictions – Ukraine and Poland.
GOLAW has a six-lawyer tax practice that excels in corporate tax advice and regulatory compliance with the changing tax laws in Ukraine. Iryna Kalnytska leads the tax, restructuring, claims and recoveries group. She frequently advises both domestic and international companies on risk mitigation and tax structuring. Recent work included representing Evyap Trading Ukraine, in a UAH65m tax dispute. Managing partner Valentyn Gvozdiy also plays a central role in the practice.
Other key lawyers:
Export Guarantee and Insurance Corporation (EGAP)
Evyap Trading Ukraine
Red Bull Ukraine
Fiba Retail (GAP Ukraine, Marka Ukraine)
Stradivarius Ukraine (Inditex Group)
Metro Cash & Carry Ukraine
Network of Caring
Softline Mobile System
Bim Force Limited
Zara Ukraine (Inditex Group)
- Acted as a legal adviser to Export Guarantee and Insurance Corporation (EGAP) on the process of foreclosure on real estate and movable property of a Ukrainian debtor. Advised on tax consequences of the foreclosure, as well as on further assets’ sale in Ukraine.
- Successfully represented Evyap Trading Ukraine, in a tax dispute with a total value of over UAH65m. Successfully refuted the tax notice decisions and proved that the conclusions of the tax office were not based upon a proper interpretation of the Tax Code of Ukraine and the general principles of the Civil Code regarding the use of trade marks and advertising rules.
- Advised Fiba Retail (GAP Ukraine, Marka Ukraine) on the different options of profit return to the shareholders and tax consequences of each option.
The tax practice at Gramatskiy&Partners supports clients in corporate transactions and helps to develop tax-efficient trade schemes and commercial arrangements. Much of its recent work has focused on tax compliance, corporate taxation, VAT and personal income tax. The practice is jointly led by Ernest Gramatskiy, Vitaly Tymchuk and Igor Reutov. It is particularly active in matters concerning the real estate and construction, investment and finance, hospitality, energy and IT sectors.
Ernest Gramatskiy; Vitalii Tymchuk; Igor Reutov
PTS UA Services
Skywind TECH UA
LLC «MGT BLACK SEA»
LLC «PARK LANE»
LLC «MK SYSTEMA»
- Legal advice and full legal support to LLC «MGT BLACK SEA» on the VAT refunds payable to the client as a result of export operations for the supply of grain. Deal value $15m.
- Advising PTS UA Services on Transfer Pricing regulations in Ukraine and legal regulations of tax audit of the transfer pricing issues. Deal value $10m.
- Advising Danfoss on a dispute with the State Tax Service (customs) on wrongful accrual of customs levies.
Hillmont Partners LLC's team is 'worth praising for its excellent knowledge of tax regulations and remarkable experience of tax litigation'. It is becoming increasingly prominent in contentious tax matters, as well as tax planning and structuring. Counsel Igor Pugaiko leads the tax practice, in which litigation partner Serhii Nyzhnyi and senior associate Serhii Kryzhov are also heavily involved.
Other key lawyers:
Serhii Nyzhnyi; Serhii Kryzhov; Oleksandr Vorontsov; Liudmyla Boiko
‘Hillmont’s lawyers consistently anticipate our needs as their client and respond in a very timely manner to all our enquiries and requests for specific services.’
‘Serhii Nyzhnyi and Serhii Kryzhov are our relationship lawyers. The breadth of their technical expertise is exceptional, while their client service commitment is simply unmatched. Serhii Kryzhov is well organised, highly driven and a pleasure to work with.’
‘Hillmont is helping us with challenging a complex decision by the state tax authority which affects operations of our business significantly. Their advice is comprehensive and very professional. The proposed legal solutions and tax concepts are well prepared and secured. I would especially praise them for research and argumentation, also for a perfect balance of legal knowledge and practical experience.’
‘Igor Pugaiko is our lead adviser. He is great in know-how, has excellent business sense and is very cooperative. Associate Oleksandr Vorontsov is a persistent trial lawyer with a permanent intention to deliver outstanding results.’
‘The tax team is worth praising for its excellent knowledge of tax regulations and remarkable experience of tax litigation. Despite lockdown and anti-Covid measures in Ukraine and, as a result, the inability to meet personally, we have had efficient communication with lawyers and necessary information updates in a timely and proactive manner. This makes me think Hillmont’s team is really client-focused and result-orientated.’
‘We have a very positive experience of communication and cooperation with Igor Pugaiko and senior associate Liudmyla Boiko. They have a high level of competence, great knowledge of tax laws, and deliver quick responses, and cost-efficient legal advice. They have a responsive approach and achieve positive results for our business.’
Glovoapp Ukraine LLC
Zasyadko Coal Mine
National Democratic Institute (NDI)
- Providing full legal support to Glovoapp Ukraine LLC and Glovoapp23, S. L. on a wide range of tax law matters covering all requests in the area of corporate tax structuring and international tax planning.
- Representing Zasyadko Coal Mine (PJSC Shakhta imeni O. F. Zasyadka) in complex tax and administrative disputes with a total value of UAH200m.
- Representing the client in a dispute with the State Tax Service of Ukraine in relation to VAT reimbursement for a total value of UAH7m.
KPD Consulting Law Firm
KPD Consulting Law Firm provides structuring, planning and general tax legal advice to both domestic and international corporates. Much of its work stems from corporate transactions, joint ventures, business reorganisation and spin-offs. In addition, the firm is active in litigation. Vitaly Patsyuk heads up the practice, which recently represented Diebold Nixdorf in a tax dispute against tax state administration of Kiev with a value of $2m.
Diebold Nixdorf (USA, Germany)
EEPro GmbH (Germany)
CROMOS™ PHARMA UKRAINE
Werner Wirth GmbH (Germany)
Linas Agro (Lithuania)
KIEV REAL ESTATE RECOVERY FUND K.F. LIMITED
TERRA FOOD (Ukraine)
Nexans Deutschland GmbH (Global electronic producer)
ARTEMIS UKRAINE, LLC (Subsidiary of the Greece company))
Afina Palladium llc
Mr. Andrea Leutenegger
- Represented Diebold Nixdorf in a tax dispute against tax state administration of Kyiv city for total amount of $2m.
- Advised KIEV REAL ESTATE RECOVERY FUND K.F. LIMITED on all tax aspects of attraction and management of $4m into a Ukrainian real estate investment fund, with detailed advice on different tax regimes and implications from the acquisition of the real estate assets, renting them out and further selling with profit. The scope of work also covers repatriation of the profit by the foreign investors and double tax matters.
- Advised CROMOS™ PHARMA UKRAINE on tax planning matter and tax aspects for implementation of the commission agreements in their business activity.
LCF Law Group merged with Evris in early 2020 and has taken on its specialist tax litigation team. Practice head Andriy Reun, who joined as part of that merger, now leads an eight-lawyer group. The firm's flagship practice is dispute resolution, and it has already built a strong track record of success in tax disputes for major companies in the agriculture, banking, IT, energy, retail and pharmaceuticals sectors.
LLC “Deloitte & Touche Ukrainian Services Company”
LLC “Deloitte & Touche Ukrainian Services Company” has broad-ranging expertise in domestic and international taxation, accounting and transfer pricing. Practice head Dmytro Pavlenko frequently supports clients in large M&A transactions, as well as handling tax audits for local and international clients. The firm also handles contentious tax matters.
Moris Group handles a growing volume of tax work for domestic and international clients. Its work covers both advisory matters and litigation, as well as advice on tax legislation. Also notable is that it provides additional legal assistance during special periods (like quarantine) free of charge. The firm recently developed a bill on amendments to the Tax and Customs Codes regarding the elimination of legal conflicts, which were adopted by the Verkhovna Rada of Ukraine. Vasyl Andrusyak leads the practice.
PJSC “PBK “Radomyshl”
“FC “Gas-oil Karpaty” LLC
- Represented brewery PJSC “PBK “Radomyshl” in a tax dispute for UAH41.9m concerning fulfilment of storage obligations by the alcoholic beverages manufacturer.
- Represented financial company “FC “Gas-oil Karpaty” LLC in a tax dispute for UAH6.8m concerning tax obligations in the field of construction of real estate.
- Represented manufacturer PJSC “Ivano-Frankivsktsement” in a tax dispute for UAH4.7m concerning tax benefits in the manufacturing chain.
SDM Partners LLC develops tax solutions for many corporate clients, which range in size from multinationals to owner-managed businesses. The firm frequently challenges claims before the Ukrainian tax authorities, as well as advising on tax issues arising from corporate transactions and business reorganisations. Corporate and M&A partners Dmytro Syrota, Serhiy Dzis and Mykola Melnyk lead the practice. Dzis recently assisted a movie production company with the tax-efficient restructuring of its business.
Dmytro Syrota; Serhiy Dzis; Mykola Melnyk
- Helped large movie production company with issuing of restructuring of the international corporate structure in order to optimise the tax system.
- Provided comprehensive legal support to a medical company in the restructuring of the international corporate structure to optimise the tax system.
Sokolovskyi and Partners Law Firm
Sokolovskyi and Partners Law Firm has advised on domestic and international tax matters for more than 20 years, assisting clients with tax audits, tax-efficient corporate structures, M&A due diligence, tax disputes and criminal cases. Practice head Vladyslav Sokolovskyi demonstrates 'deep knowledge of the subject and the latest changes in legislation, and he has a creative approach'. Litigation partner Tetiana Lysovets is also highly experienced in tax matters.
Other key lawyers:
‘I would like to acknowledge the professionalism, systemic approach and reliability of Sokolovskyi and Partners.’
‘We deal with Tetiana Lysovets. I have already ascertained in her professional skills and hope to continue our cooperation in the near future.’
‘Tetiana Lysovets is a brilliant specialist who responds very quickly to any enquiries and is attentive to any needs of the client.’
‘The main advantages of Sokolovskyi and Partners Law Firm are its professionalism and its well-organised attorneys, as well as the ability to provide qualified legal assistance in a remarkably short time.’
‘We contacted Vladyslav Sokolovskyi, given that he was recommended as a reliable legal expert by our partners. I am pleased with our cooperation also because he can make difficult things clear. My understanding of legal nuances for business has increased significantly during our cooperation.’
‘Sokolovskyi and Partners is known for its expertise in tax law. Moreover, the firm has kept its expertise up to date as well as maintained a reputation for many years.’
‘I would like to note Vladyslav Sokolovskyi as a well-known tax expert. We met at public events, meetings of Ukrainian Bar Association’s Tax Law Committee that he headed for a long time. He demonstrates a deep knowledge of the subject, latest changes in legislation and a creative approach.’
MAHAZYN EGERSUND LLC
- Protection of Pelagia Ukraine in tax dispute with tax authority.
- Protection of Geozem Makariv’s right to a VAT refund.
Absolute has a ten-year track record assisting clients with disputes with tax authorities. The firm also advises on tax audits to ensure clients are compliant with Ukrainian tax legislation. It has a large roster of domestic clients, which includes leading state enterprises. Oleksandr Bondarchuk , who focuses on tax and insolvency, and Oleksandr Hladii in Dnipro, co-head the practice with Kiev-based practitioner Iryna Zemliana.
Oleksandr Bondarchuk; Oleksandr Hladii; Iryna Zemliana
State Enterprise «Production Association Yuzhny Machine-Building Plant named after A.M. Makarov”
“Vega Plus”, LLC
“TNP.COM” , LLC
JSC “OTP Bank”
Alcohol Company “OLYMP”
Alcohol Company “Nemiroff”
ID Legal Group shows 'technical excellence coupled with the commitment to deliver the best possible outcome'. The firm is a tax law boutique with extensive experience in tax consulting, compliance and litigation. It frequently assists clients with tax audits, inspections and routine checks with the State Fiscal Service of Ukraine. Oleg Dobrovolskyi (who is 'one of the strongest tax experts in Ukraine - pragmatic, business-friendly and precise') and Oleg Nikitin are the main contacts.
Oleg Dobrovolsky; Oleg Nikitin
‘Our colleagues from ID Legal Group are very well-established tax advisers with strong knowledge and great engagement. Lawyers with the firm have really valuable knowledge of the Ukrainian legal market and its tax regulations. Technical excellence coupled with the commitment to deliver the best possible outcome is their type of competitive recipe.’
‘I can note Oleg Dobrovolsky as one of the strongest tax experts in Ukraine. He is rather pragmatic, always business-friendly and very precise.’
‘The firm has deep knowledge and solid understanding of State Official Bodies’ requirement in new tax regulations ’
‘Oleg Dobrovolsky is a direct, professional, no-BS person. He is perfect in the identification of issues, structuring problems and developing strategies to overcome them.’
‘The lawyers are smart, fast and qualified, always helping us in outstanding situations.’
‘ID Legal Group team is a tax-intelligent partner who works on the financial health of the business units in Ukraine. They know everything about tax and do a great job making companies well tax-structured and tax secured.’
‘Oleg Dobrovolsky is nationally acknowledged for providing truly efficient solutions for comprehensive tax matters. He is uniquely equipped to handle any tax issues that could ever arise. Having Oleg as a tax consultant we don’t get pressure over taxes anymore.’
Slobozhanska Construction Ceramics
Association of Citizens of the Charitable Center for Social, Medical and Labor Rehabilitation of Afghan War Veterans and Ukrainian Anti-Terrorist Operations Combatants
- Represented Association of Citizens of the Charitable Center for Social, Medical and Labor Rehabilitation of Afghan War Veterans and Ukrainian Anti-Terrorist Operations Combatants on pro bono basis in dispute with State Fiscal Service of Ukraine on real estate tax rate and unjustified penalties.
- Representing Pilsner Ukraine LLC in administrative disputes with the State Fiscal Service of Ukraine in connection with issuing tax notifications due to invalidation of some transactions with untrusted counterparties.
- Providing full-fledged tax consultancy to SALD LLC in connection with business activities in Ukraine. Representing the client’s interests in dispute with the State Fiscal Service of Ukraine in connection with excluding the Client from illegally scheduled tax audit.
INPRAXI LAW was involved in tax disputes with a total value of $550m in 2020. The firm specialises in highly complex contentious tax matters against the State Fiscal Service. The practice is led by Oleksandr Slipko, who recently acted for supermarket chain BILLA Ukraine in a dispute arising from a tax audit alleging violations of tax law concerning the price of alcoholic beverages.
Oleksandr Slipko; Sam Kravtsov
BILLA-UKRAINE (ENTERPRISE WITH 100% FOREIGN INVESTMENT)
State enterprise “Cherkasytorf”
“PODILLYA PROMPOSTACH” LLC
“GLOBAL RESTAURANT GROUP” LLC (KFC)
Expandia” LLC (CBRE)
Real Estate F.K.A.U. LLC
“DC UKRAINE” LLC (Watsons)
- Providing comprehensive legal support for “Billa-Ukraine”, European wide supermarket chain. in a court tax dispute. The subject matter was the rescinding of tax notices-decisions.
- Providing comprehensive legal support to a beverage company in a dispute with the Head Department of the State Fiscal Service in Kiev. The subject matter was the accrual of tax liabilities and the imposition of penalties amounting to $1m.
Juscutum Attorneys Association
Juscutum Attorneys Association has a growing volume of work in relation to tax auditing and accounting services. The firm has certified auditors and accountants on its team, which is led by Maryna Tomash. She is part of a Working Group under the Parliamentary Committee on Finance, Tax and Customs Policy of Ukraine that is developing new legislation.
Kharkiv Cement and Metal Constructions Plant LLC
- Tax advice to Kharkiv Cement and Metal Constructions Plant LLC, a leading manufacturer of construction solutions in Ukraine, on sophisticated VAT reporting involving $10m worth of tax.
- Assisted a US-based end-to-end iLottery solutions provider with R&D offices in Ukraine with a tax audit of over 50 commercial entities relating to an anticipated corporate restructuring.
- Sophisticated tax advice to the owner of an international IT business on the recent novelties to Controlled Foreign Companies legislation, effective as of March 2020.
Legal Alliance Company
Legal Alliance Company frequently assists leading multinational pharmaceutical companies with operations in Ukraine, handling tax advisory work, audits and litigation. 'Practical and up-to-date advice on tax-related issues' is how one client describes lead partners Oleksii Bezhevets and Vitalii Savchuk in a practice that is known for ‘deep knowledge, responsiveness, client orientation'. They recently protected a state enterprise in a unique court dispute involving forensic examination in linguistics.
Oleksii Bezhevets; Vitalii Savchuk
‘We appreciate the deep knowledge, responsiveness and client orientation of Iliya Kostin and Vitalii Savchuk.’
‘Legal Alliance lawyers reasonably resolve any issues and situations they are being addressed. Practical and up-to-date advice on tax-related issues help us to continue smooth business operation.’
‘Partner Oleksii Bezhevets and counsel Vitalii Savchuk see the big, long-range picture and provide legal advice on tax-related issues, aligning the direction, services, and performance with the rest of the business.’
Johnson & Johnson
JADRAN-GALENSKI LABORATORIJ d.d.
- Successfully protected a state enterprise in a court dispute arose on a different interpretation of the tax legislation between the client and tax authorities involving forensic examination in linguistics, which is a unique case for Ukraine.
- Advised a global pharmaceutical company on avoidance of the possible future penalties from tax authorities in Ukraine in around UAH3,500,000 per year (approximately $130,000 per year).
- Provided legal analysis of tax consequences and legal advice to a global pharmaceutical company on correct ways to organise free distribution of specific pharmaceuticals to the state and municipal medical institutions.
Legal House Group LLC is recommended for its 'high level of experience in the field of international tax planning and domestic tax issues'. Tax is a major area of focus for the firm, which handles tax structuring issues and the defence of companies in tax disputes. Natalia Radchenko, and junior partners Dmytro Kulyk and Galyna Pylypenko, are the main contacts.
Natalia Radchenko; Dmytro Kulyk; Galyna Pylypenko
‘Consultants have a high level of experience in the field of international tax planning and domestic tax issues.’
‘We can distinguish Natalia Radchenko in the tax practice as well as junior partners Galyna Pylypenko and Dmytro Kulyk.’
‘The lawyers of Legal House tax practice have proven themselves as highly experienced specialists regarding the preparation and support of tax audits, as well as protection of the company’s interests during tax disputes.’
‘In the tax practice, we shall single out partner Natalia Radchenko, as well as junior partners Galyna Pylypenko and Dmytro Kulyk.’
‘Legal House specialises in local and international taxation. Considering the transnational nature of our business, it was crucial for us to receive comprehensive and high-quality service both on local and international tax issues. Legal advice provided by Legal House tax lawyers is always accurate, practical and focused on creating the optimal business solution.’
‘We recognise Legal House partner Natalia Radchenko as an expert in local and international taxation with a high level of client orientation. Natalia always presents her great ability to find unexpected solutions even for the most difficult tax matters. Furthermore, the Legal House tax department has in its team excellent specialists in Dmytro Kulyk and Galyna Pylypenko. Because of their work we are always secure from tax authorities and receive excellent representation in court.’
GLOVOAPP UKRAINE LLC
WINGS GROUP (ТМ Kryla)
Amrita Complex Solution
Business Product Plus LLC
NVN Plus LLC
- Handled due diligence and tax risk management for GLOVOAPP UKRAINE (a “unicorn” company with more than $1bn capitalisation).
- Assisted GMS Ukraine with successful refund of the tax’s overpayment from the budget, which is one of the most difficult categories of tax disputes in Ukraine.
- Advised ТМ Zakaz.ua on the tax structuring of its business processes.
LEGRANT LAW COMPANY has 'an efficient approach to handling both standard and unusual cases'. Based in Odessa, the firm is particularly active in matters related to shipping, seaports and international trade. Practice head Tatyana Titarenko is 'a reliable partner and trusted legal adviser'. Another name to note is Nataliya Makovetska, who 'can support any disputes related to tax and business protection'.
Other key lawyers:
‘We would like to point the deep expertise of Nataliya Makovetska. She provides us with complex support and consultations related to tax issues using her advanced legal experience and knowledge on the peculiarities of the Ukrainian courts and controlling bodies system. It goes without saying that such results couldn’t be gained by Legrant without professional business management provided by Tatyana Titarenko.’
‘Legrant successfully protects our interests in relations with state bodies and enterprises, represents us in the tax disputes and advises on the matters related to stevedoring activity. At the same time, team of its lawyers could also support international trading processes and handling the disputes in the international commercial arbitrations, such as GAFTA and FOSFA.’
‘We should recognise the outstanding professional level of Nataliya Makovetska, whose expertise in business protection, antitrust and tax led to us avoiding unnecessary damages and disputes against the controlling bodies.’
‘Tatyana Titarenko is a reliable partner and trusted legal adviser.’
‘Legrant has a team of highly qualified professional lawyers with outstanding working experience in the relevant practices. Legrant has been providing our company with legal support for the last few years and there were no incidents during this period when its specialists couldn’t solve our issues. We highly appreciate our cooperation and perceive Legrant as a trusted legal adviser being able both for regular business support and solutions to critical issues.’
‘Our company has had a reliable business relationship with the Legrant law company during the last few years. Its lawyers have successfully presented our interests in a number of court disputes against the state bodies and enterprises. Besides, they protected us before the Antimonopoly Committee of Ukraine appealing against the anticompetitive actions of the Ukrainian Sea Ports authority. At the same time, Legrant’s lawyers are highly qualified in marine agents’ rights protection.’
‘The firm has an efficient approach to handling both standard and unusual cases.’
Black Sea Commodities
Smart Trade Overseas SA
Oleksandr Peremezhko & Partners 'shows high professionalism, knowledge of the current legislative base, not only in theory but also the practice of law'. 'It turns difficult situations into well-structured and clear schemes for conflict resolution'. Managing partner Oleksandr Peremezhko leads the practice, which is adept in tax inspections, tax and customs disputes, and matters concerning international trade.
‘The uniqueness of the company with which we have been cooperating for a very long time, for us is a competent and adequate approach to any issue. For the firm’s lawyers, it is not the main thing to attract us as a client or to get a legal dispute – but to direct us on the right path, even if this does not bring benefits to the law firm itself. It is this kind of partnership approach that attracts us in choosing this company as a legal advisor.’
‘Mostly we have communicated with Olexandr Peremezhko. He is a highly qualified lawyer and advocate, as well as a deeply intellectual person. We really appreciate Oleksandr’s personal participation in the discussions and his consideration of our current economic issues.’
‘The firm shows high professionalism, knowledge of the current legislative base not only on theory, but also the practice of law according to the operation of modern Ukrainian state. It shows a readiness to share experience and knowledge, turning difficult situations and issues into well-structured and clear schemes for conflict resolution.’
‘The firm has extensive professional knowledge and skills, the ability to manage the situation, high involvement, punctuality and pedantry in discharge of obligations, as well as an impeccable business communication style.’
VUGLESYNTEZ ENGINEERING, LLC
IST MEDIA LLC
KOMOD ON LIVOBEREZHNA LLC
PROFI SMILE LLC
PROFI LAB LLC
LEGO UKRAINE LLC
SHARP ELECTRONICS UKRAINE LLC
ASTRAZENEKA UKRAINE LLC
OYSHO UKRAINE LLC
TAKEDA UKRAINE LLC
MCI UKRAINE LLC
ASNOVA HOLDING PJSC
UKRAINIAN FILM DISTRIBUTION LLC
INTELLECTUAL SYSTEMS LLC
TILLMAN ENGINEERING LLC
MOUZENIDIS TRAVEL LLC
BAUER UKRAINE LLC
IPR GROUP, Patent and Trademark Attorneys Bureau
LE DOYEN LLC
KINOVYROBNYCHYI KOMPLEX LLC
CHAYKA STUDIO LLC
KAISER PARTNER TRUST SERVICES ANSTALT
ROAD COMPANY ALCOR LLC
BERSHKA UKRAINE LLC
- Acting as a legal counsel to KOMOD ON LIVOBEREZHNA LLC in a $5,400,000 dispute with the State Fiscal Services of Ukraine on recognition as unlawful and cancellation of the tax assessment notices (additional imposition of income tax liability).
- Acting as a legal counsel to PROFI SMILE LLC in administrative case about the refusal of the State Fiscal Services of Ukraine to register Client’s tax invoice for the amount of $118,000.
- Acted as a legal counsel to TRADING HOUSE RAY LLC in USD 86,860.51 administrative case about recognition as illegal and cancellation of decisions on adjustment of the customs value of goods, which led the client to pay value added tax and customs duties in a much larger amount.
VB PARTNERS is a boutique law firm focused specifically on white-collar crime and large-scale disputes, including high-value tax litigation. Its work encompasses appeals against tax decisions and defending individuals against allegations of tax evasion and forgery. Practice head Vladimir Vashchenko is 'a highly intelligent lawyer who understands both the legal details and the commercial nuances of matters'. He recently represented a subsidiary of Svitland Development in a case concerning tax surcharges of UAH1bn.
‘I have worked with VB PARTNERS since 2014. The team of this law firm not only solves legal issues, but also helps to make business decisions. At the same time, they are not afraid of taking responsibility for those decisions. VB PARTNERS law firm offers legal expertise of the high level and the lawyers are fully concentrated on the project. I love their approach to work, so every year I ask them for advice or help. They work effectively with the evidence base, including that obtained from other countries. I can confirm the highest levels of qualification of the team and the deep expertise of its lawyers.’
‘VB Partners have the unique combination of comprehensive knowledge and experience in the area of criminal, business and procedural law.’
‘One of the market’s very few boutique law firms, which is specifically targeted at dealing with сomplicated disputes. They are strong in tax disputes.’
‘Vladimir Vashchenko has a broad disputes practice with substantial experience in complex commercial, corporate and shareholder litigation. Vladimir has huge experience of work with government stakeholders, in particular on issues related to the non-ferrous metallurgy sector.’
‘At the beginning of the cooperation, we were attracted by the boutique format of the company and a narrow specialisation in practices, within which we began to have questions and the need for support. The VB PARTNERS team has a good reputation and deep expertise in main practices.’
‘Vladimir Vashchenko – I like the speed of his reaction to my requests. He is always in contact at the right time, which allows me to receive urgent and competent advice on the issues at hand. Moreover, he has deep expertise in tax disputes.’
‘VB PARTNERS team took part in the most high-profile and resonant criminal proceedings and disputes in Ukraine. They fight hard for their clients. First-class team of professionals who always do more than they bargained for.’
‘Vladimir Vashchenko is a highly intelligent lawyer who understands both the legal details and the commercial nuances of matters.’
- Representing the interests of one of the largest distributors of mineral fertilizers in a tax dispute worth $2.6m.
- Assisted one of the world’s most energy-efficient refineries with criminal proceedings, being investigated by the State Bureau of Investigation, related to an abuse of office by the employees of the State Fiscal Service of Ukraine (SFS) and the client’s alleged evasion from paying taxes and customs duties.
- Assisted a leading development company operating in Ukraine, Belarus and Lithuania with abolishing tax surcharges in the amount of UAH1bn billion ($40m).
Wolf Theiss advises its corporate clients on tax structuring for their businesses when setting up in Ukraine, as well as handling tax issues arising from cross-border M&A. It is also able to protect their interests in tax disputes. Practice head Mykhailo Razuvaiev also assists with the taxation of non-profit organisations, and the taxation of R&D and IP-related activities.
Zum Services Inc
- Advising Nvidia Corporation on various tax matters related to the operation of their IT business in Ukraine.
- Advising Federal-Mogul Motorparts on various Ukrainian tax aspects, including in respect of Federal-Mogul’s residency status for applying the double-tax treaty, peculiarities of Ukrainian taxation of commercial and non-commercial representative offices and limited liability companies, on VAT recovery aspects and permanent establishment risks related to the operation of a non-commercial representative office.
- Advising Dassault Systèmes on various aspects of employment related individual and corporate taxation, including tax implications and risks of involving individual contractors vis-à-vis employees, and options of operating business in Ukraine.