Firms in the Spotlight Tax
Tax in Ukraine
Aequo has been involved in a growing number of high-value cross-border matters for an expanding client base that now includes steel and mining company ArcelorMittal and global market research firm Ipsos. The firm's expertise in the area of tax and customs includes contentious and non-contentious matters, both domestic and international. It is known for multi-jurisdictional tax planning and optimisation tools, transfer pricing compliance and group restructurings. Managing partner Denis Lysenko is in charge of the tax practice, in which senior associate Vasyl Mishchenko is a standout performer.
‘Aequo’s tax team stood out for us due to its in-depth knowledge and highly professional attitude towards our very particular needs.‘
‘Vasyl Mishchenko and his team managed to address all our questions and support our compliance efforts in a very efficient manner. We were especially pleased with the very structured and very detailed communication, the context given to our project and the additional aspects foreseen in our future activity, giving us the opportunity to make fast and documented decisions.‘
‘Aequo has a highly prepared team of tax practitioners with strength in international taxation. The team demonstrates years of experience and delivers high-quality services.‘
‘Denis Lysenko has tremendous expertise. He is good on strategic thinking and oriented towards problem solving. Vasyl Mishchenko is approachable, pragmatic and easy to work with. We can always reach a solution with him.‘
‘We have been working with Aequo on tax matters for more than eight years. The tax team is very experienced in cross-border taxation. They often advise us on the tax structuring of intra-group transactions as well as financing and asset acquisitions. The team helps us to promptly address the challenges that our business faces with the increasing tax compliance requirements worldwide and in Ukraine.‘
‘Denis Lysenko has excellent tax expertise. He has a distinct ability to deliver well-thought-out and business-oriented advice. Vasyl Mishchenko is a highly qualified tax lawyer, who is particularly strong in international taxation. Vasyl is our primary contact at the firm and I appreciate that he is always available.‘
Naftogaz of Ukraine
- Advised Naftogaz of Ukraine on tax matters in relation to the preparation of an issue of loan participation notes to be listed on the Irish Stock Exchange.
- Advising Ipsos on Ukrainian tax matters in connection with the acquisition of four global divisions of the GfK Custom Research Business.
- Advising Inditex Group on tax and regulatory issues related to the organisation of a marketing campaign and on tax and regulatory issues connected with an employees’ incentive programme.
Asters frequently handles large corporate transactions in which its tax practice is heavily involved from the early stages. As well as tax structuring matters related to debt and equity securities, lending, corporate reorganisations, M&A, real estate transactions and project finance, the firm handles contentious tax matters. Practice head Constantin Solyar is recognised as a leading lawyer in the field of tax law, representing clients before the tax authorities, in tax audits and in litigation. Molson Coors and ED&F Man are among the team's high-profile clients. Alexey Khomyakov left the firm for a position in-house.
‘Asters’ team is very knowledgeable and always proactive. The lawyers are pleasant, business-minded and very swift in their responses. They are able to provide solid and concise legal advice.‘
‘Alexey Khomyakov and associate Iryna Gordiyuk are the experts we work with. Alexey has strong technical knowledge, high-level commercial awareness and an ability to stick to deadlines. He is very experienced, pragmatic and solution-oriented. Iryna works extremely efficiently and always manages to provide clear-cut answers.‘
‘The team is fully committed to acting in the client’s interests, 24/7. The team consists of legal professionals who are not only lawyers but also have great expertise in accounting and reporting matters, which ensures a very strong position before the tax authorities.‘
‘The team has strong connections with prominent auditors on the local market that allows it to get auditors’ opinions within very tough deadlines. The team’s cooperation with other practices of the firm ensures that the client gets a full analysis of the matter from both perspectives.‘
‘Constantin Solyar is a great lawyer, fully committed to his clients. He always demonstrates a problem-solving approach and has a unique expertise in tax law.‘
International Finance Corporation
ED&F Man (Ukrainian Sugar Company)
- Advised the International Finance Corporation (IFC) on the optimal tax and currency control model arising out of the ongoing restructuring of the loan provided by the IFC to Mriya Agro Holding.
- Acted as tax and legal counsel to PJSC Ukrzaliznytsia, the Ukrainian public railway company, in connection with the issuance of $500m loan participation notes.
Avellum stands out for its work on international tax planning projects, with its expertise in the tax law of the US and other jurisdictions enabling it to handle complex tax structures, vehicles and arrangements, as well as complex litigation. Practice head Vadim Medvedev is 'responsive, knowledgeable, highly qualified and client-oriented'. He leads a sizeable team praised for its 'intelligent and enthusiastic' associates, including Anton Zaderyholova. The firm is a key adviser to large corporates, financial institutions and government departments including the Ministry of Finance of Ukraine, Caterpillar and Citigroup.
‘I have worked with the tax team at Avellum on a number of matters and they have always been extremely responsive, knowledgeable, professional and ethical. They are focused on international and cross-border tax issues and have very good knowledge of US tax law, as well as deep expertise in Ukrainian tax law.‘
‘Vadim Medvedev leads the team and has been a pleasure to work with. He is responsive, knowledgeable and both gives and takes advice in a very professional manner. I have also worked with three associates — Oles Bidnoshyia, Anton Zaderyholova and Yelyzaveta Kravtsova — and, while young, they are intelligent and enthusiastic, and I believe will develop into fine international tax lawyers.‘
‘Vadim Medvedev is highly qualified and client-oriented.‘
The Ministry of Finance of Ukraine
Jacobs Douwe Egberts
Deutsche Bank AG
LLC “Wings and Freeman Capital Ukraine”
Podilskyi Energoconsulting LLC
- Advised the Ministry of Finance of Ukraine on the tax aspects of a private placement of $725m zero-coupon notes maturing in 2019, which was followed by a $2bn sovereign eurobond issue by Ukraine.
- Advised Dobrobut, the leading private healthcare services provider in Ukraine, and its shareholders on the tax aspects of its disposal of a minority stake to Horizon Capital.
- Acted as Ukrainian legal counsel to the European Bank for Reconstruction and Development and the Black Sea Trade and Development Bank in connection with senior secured loans in the total amount of up to €36.3m to Rengy Bioenergo LLC.
Baker McKenzie, Kyiv Office has ‘a big and strong practice' that provides advice on international tax planning for major corporations. Its work includes tax optimisation for inbound and outbound investments, innovative domestic tax structures, the tax aspects of large M&A deals, as well as pre spin-off and post-acquisition restructuring. The firm has extensive capabilities in transfer pricing matters and tax disputes. Hennadiy Voytsitskyi leads the sizeable group, which also operates a global wealth management practice that advises on tax succession, regulatory issues and compliance for private banks, trustees, wealth management professionals and high-net-worth individuals.
‘The firm has a big and strong practice in tax .‘
EY Law's sizeable tax, customs and human capital advisory practice handles corporate tax, indirect tax, personal taxation, transfer pricing, transactional support, compliance, customs, international trade and dispute resolution. Practice head Vladimir Kotenko and associate partner Iryna Kalyta are the standout practitioners. The firm frequently acts for major multinational and Ukrainian companies, as well as SMEs and government departments. Kotenko and key partner Igor Chufarov were part of a working group developing an approach to the implementation of anti-BEPS measures in Ukraine.
- Provided comprehensive buy-side tax advice to Temania Enterprises Ltd., a holding company of the Rozetka group, in the course of the merger of Rozetka with EVO.
- Advised Horizon Capital in connection with the acquisition of a minority stake in Dobrobut clinics, which included buy-side tax due diligence of the Ukrainian target and participation in tax-related negotiations on the structure of the transaction.
- Provided tax advisory services to Horizon Capital on the purchase of a minority stake in Ajax Systems through its new fund, Emerging Europe Growth Fund III.
KM Partners is praised for its 'professionalism, its ability to determine a fair approach to solving a problem and its high level of service'. The three lead partners - Alexander Minin, Alexander Shemiatkin and Ivan Shynkarenko - are all regarded as some of Ukraine's standout tax practitioners. They advise large domestic clients and global businesses on tax, customs, transfer pricing and contentious matters. The firm has been highly active representing multinational companies in complex litigation, international arbitration and tax structuring.
Alexander Minin; Alexander Shemiatkin; Ivan Shynkarenko
‘We see the strengths of KM Partners as being its experience in tax disputes, including administrative and judicial matters; its business reputation in the market; its professionalism; its ability to determine a fair approach to solving a problem; and its high level of service.‘
‘We discuss issues openly with partners. We would note an individual approach to the client, flexible thinking and excellent knowledge of the requirements of the law. I would especially like to highlight Alexander Minin. We are also grateful for the cooperation to Ivan Shynkarenko and of counsel Maria Kozlenko.‘
KPMG Law in Ukraine
At KPMG Ukraine, head of tax and legal Sergey Popov, head of transfer pricing and tax dispute resolution Konstantin Karpushin and head of tax advisory Oksana Olekhova are the key partners in the sizeable team, which handles legal support, financial and deal advisory work, corporate finance and valuation services, forensic services, management and risk consulting. Transfer pricing and tax disputes are rapidly growing elements of the firm's work, while it remains busy with buy-side and vendor tax due diligence in M&A deals, compliance management and international tax structuring.
Sergey Popov; Konstantin Karpushin; Oksana Olekhova
Novartis International AG
UCB Pharma GmbH
- Advised on the preparation of a transfer pricing masterfile for one of the leading wholesale and retail FMCG groups in Ukraine.
- Represented Podilskiy Cement in a tax dispute over the withholding of tax liabilities of around $4m.
- Successfully represented ACP Ukraine, a leading corporation supplying carbon dioxide, in a tax dispute on additionally assessed corporate income tax liabilities.
PwC Legal is praised for its 'considerable experience in the collection and analysis of information, as well as a strong customer focus'. Slava Vlasov leads the sizeable team of tax professionals, which includes director of M&A tax consulting Maksym Dudnyk, head of transfer pricing Olga Trifonova, head of tax reporting and strategy Viktoria Tymoshenko, and head of customs and international trade Denis Shendryk. The team's work covers the full spectrum of tax matters, including handling disputes and complex transfer pricing matters for large domestic and multinational companies.
Slava Vlasov; Maksym Dudnyk; Olga Trifonova; Viktoria Tymoshenko; Anna Nevmerzhytska; Yury Zakharchenko; Denis Shendryk
‘The firm has complementary skills in different fields – law, accounting, marketing and more – and has a high level of specialist knowledge.‘
‘The firm has considerable experience in the collection and analysis of information, as well as a strong customer focus.‘
British American Tobacco Ukraine
China National Cereals, Oils and Foodstuffs (COFCO Group)
Iqvia RDS Ukraine
Joint-stock Bank “PRAVEXBANK”
- Prepared transfer pricing documentation for IQVIA RDS Ukraine, one of the largest clinical research services providers in Ukraine.
'The firm is unique on the Ukrainian market because of its deep specialisation,' say clients of boutique tax practice allTax. The firm focuses on advisory work and tax litigation, and has been particularly active assisting clients with fiscal audits. 'Perfect tax adviser' Artem Sereda is 'excellent at explaining the details of tax law'. He was closely involved in the Ministry of Finance's work on the development of the official state rules on the taxation of cryptocurrency in Ukraine.
‘Artem Sereda is a perfect tax adviser. He has prepared more than 40 articles in tax law, which is so valuable. He is excellent at explaining the details of tax law.‘
‘allTax is specialised only in tax law, tax consulting and tax disputes. That is why they are better than others.‘
‘All their partners and associates are good. Artem Sereda is calm and responsible. He knows the details of tax law and court practice, which makes his advice really valuable. Victoria Yaroshenko is perfect as well. She has deep knowledge in tax law.‘
‘allTax are very professional in the field of tax law. They are perfect in tax disputes and they get good results in tax disputes with the fiscal service.‘
‘Artem Sereda is excellent in tax disputes. He is very good at providing evidence and explanations to the court. That makes him unique. Victor Sereda is his teammate and is perfect as well.‘
‘Artem Sereda is always reachable by phone. His advice is on time and of an excellent quality.‘
‘I am impressed with the team work of allTax.‘
‘I appreciate the advice of Artem Sereda. He can write advice on tax issues better than others.‘
‘This team was created to counsel in-house lawyers because their practice and experience is very strong. They spend more time solving the tax issues than any other lawyers do.‘
‘I would highlight Artem Sereda. He is very intelligent and reliable.‘
‘The firm is unique on the Ukrainian market because of its deep specialisation. I am impressed by the excellent communicative skills between the teammates of allTax.‘
‘I worked with Artem Sereda. He is well-educated, persistent in doing things and he is strong as a personality.‘
Arzinger has a large group of lawyers handling tax matters with the practice split into two separate divisions - tax advisory and tax and customs litigation. Pavlo Khodakovsky is head of the tax practice, which handles the tax-efficient structuring of corporate transactions and the restructuring of business activities in Ukraine and abroad. Tax litigation work falls under the remit of Kateryna Gupalo who is head of dispute resolution. Counsel Dmytro Trut also handles dispute resolution with tax, customs and other state authorities. The firm counts Louis Dreyfus Company Ukraine and Air Liquide among its clients.
Delta Wilmar CIS
Louis Dreyfus Company Ukraine, LLC
Zeppelin International AG
- Acted for “Koziatynskyi Miasokombinat” PrJSC in a squeeze-out procedure, which involved negotiations with banks, tax authorities and the National Securities and Stock Market Commission.
- Represented Delta Wilmar Group in its acquisition of the entire stake in PJSC Chumak, a well-known Ukrainian manufacturer of food products, from Dragon Capital, which included advice on tax structuring.
- Successfully defended the interests of one of the ‘ABCD’ grain traders, ADM Trading Ukraine, LLC, in a $1.3m tax dispute.
CMS can call on the specialist expertise of the firm's large tax practice across Europe, the Middle East, Africa, Asia and Latin America for cross-border matters. The practice led by Anna Pogrebna, Olexander Martinenko and Igor Olekhov handles tax matters for corporates and individuals, and it has expertise in VAT, international taxation, tax structuring and tax disputes, as well as customs and currency control issues. Clients praise its 'competence, awareness of the subtle issues of jurisprudence, and creative and individual approach to every question'.
Anna Pogrebna; Olexander Martinenko; Ihor Olekhov
‘It has an individual approach to the client and deep involvement in the process of decision making.‘
‘The firm works according to international quality standards. Its office in Kiev has advised clients in Ukraine since 2006. The legal experts are therefore well acquainted with the particularities of the local market.‘
‘The firm shows competence, awareness of the subtle issues of jurisprudence, a creative, individual approach to every question, structured actions, thorough analysis of documents, quick decision making, customer focus, expert knowledge, and comprehensive cross-border services, which are the qualities of a results-oriented team.‘
- Advised Acciona Energia, one of the biggest renewable energy developers and operators in the world, on the continuous expansion of its solar and wind portfolio in Ukraine, which includes advice on tax matters.
LLC “Deloitte & Touche Ukrainian Services Company”
LLC “Deloitte & Touche Ukrainian Services Company” is 'unique in that it creates a synergy between lawyers and specialists in the fields of taxation, accounting and transfer pricing', says a client. Another describes 'a very professional and client-oriented team with deep technical skills'. Dmytro Pavlenko leads the practice and he has extensive expertise in handling tax audits for local and international clients, representing clients in the Ukrainian courts, and advising major state-owned entities and state authorities on public sector legal matters.
‘This practice is unique in that it creates a synergy between lawyers and specialists in the fields of taxation, accounting and transfer pricing. As a rule, not only lawyers participate in the project team, which helps to find new arguments in disputes.‘
‘The team was very professional and client-oriented with deep technical skills in disputes.‘
‘The firm is client-oriented, flexible and has good technical skills.‘
Subsidiary with 100% foreign investments “Ericsson”
- Successfully challenged the tax accrual of $600,000 in the Supreme Court on behalf of Lindstrom LLC.
Dentons draws on the firm's global network to advise on international tax matters, frequently handling transfer pricing issues and other matters arising from large cross-border M&A transactions. Practice head Igor Davydenko and Ihor Mehedynyuk also advise major international clients on local tax matters. Their work encompasses business establishment, liquidations, the taxation of non-profit organisations, the tax structuring of Ukrainian operations, general tax planning and litigation. Up-and-coming tax and customs associate Tetiana Gryn is also recommended.
SMIS International Ltd.
PJSC “Ukrainian Railway”
- Provided general tax advice to Nordex Group in connection with the implementation of a $450m project for the construction, maintenance and supply of a wind farm with an installed capacity in the range of 250–330MW.
- Advising SMIS International on tax matters in Ukraine relating to the implementation of an e-health system in the country.
- Advised a syndicate of international banks jointly led by BNP Paribas and Deutsche Bank on the extension and increase to $400m of a pre-export secured revolving facility to Ferrexpo, including advising on tax matters.
DLA Piper advises the tax departments of multinational and Ukrainian companies on complex cross-border matters and their local tax needs in other jurisdictions. The practice led by Illya Sverdlov has strong capabilities in international tax, transfer pricing and tax disputes. On transactional side, it handles both inbound and outbound investments, including large M&A deals and post-merger integrations and restructurings. Its work in contentious matters includes tax audits, administrative appeals and criminal tax matters. Maersk, Toshiba and Pfizer are among its high-profile corporate clients.
Cyprus Popular Bank Public Co. Ltd
Overseas Private Investment Corporation (OPIC)
- Advising Citibank N.A (New York), as depositary, and Citibank JSC (Ukraine), as local custodian, in relation to their US dollar-denominated global depositary notes programme (GDNs) and the listing of these notes on the Euronext Dublin.
- Provided complex tax structuring advice to the US International Development Finance Corporation (previously Opic) on providing a loan facility for financing the Zaporizhia wind farm project.
Ilyashev & Partners has 'great technicians in multi-jurisdictional issues who truly care about clients'. The firm is best known for representing big taxpayers in tax disputes, though it also advises on currency restrictions and corporate restructuring. Practice head Roman Marchenko is 'a well-known and respected lawyer who has a deep knowledge of international tax'. He leads a sizeable group that is active in cross-border tax matters involving CIS countries. Specialist tax lawyer Nina Bets is recommended as 'a patient, accurate and knowledgeable associate with a great instinct'.
‘I felt that our project was important for the team and that they were personally involved in our business development and really cared about the result. The lawyers were very motivated to achieve the best for us.‘
‘Ilyashev & Partners knows what works and what doesn’t. The team comes with long-standing experience , they have the ability to think beyond and go deeply into studying projects. It is a very capable team with very good capacity.‘
‘Roman Marchenko is a well-known and respected lawyer who has a deep knowledge of international tax. He has a strategic vision of matters and he always covers all sides of the issue. When we need an opinion at the strategic level I always ask him. He is always very effective.‘
‘I would like also to mention and recommend lawyer Nina Bets. She is completely involved in the matter from the very first moment that I discuss it with her, and she quickly analyses whatever issues we bring. She takes personal care of our interests.‘
‘We were thoroughly impressed with Ilyashev & Partners’ professionalism and their sensitivity to our situations.‘
‘Ilyashev & Partners was professional and knowledgeable throughout the entire case. The legal process was smooth and seamless, and was performed with perfection, care and expertise. They took care of everything. Deadlines were always met and I never worried about how my case was being handled.‘
‘Ilyashev & Partners took a specific approach to our case. They involved experts to find the best solution for our company. The team communicated and reacted promptly to our requests. The firm is not about making money but instead about helping their clients.‘
‘Ilyashev & Partners firm in short was great. They were super patient, explained the process in detail, and made us feel comfortable throughout. They are conveniently located and were always available if we had questions.‘
‘Leonid Gilevich took ownership of the project and simplified the management process from our side. This attitude saved time for our company management and helped them to concentrate on other things.‘
‘Ilyashev & Partners consolidates specific knowledge in energy, transport and taх in general, which is very valuable for us. This expertise makes them able to handle the full array of tax matters. We praise the firm for its global vision and strategic manner. The firm has a capable team with deep knowledge in international tax. The overall level of service is at a high level.‘
‘Roman Marchenko is a very reliable and exceptionally gifted manager with unparalleled expertise. He is very hands-on and a strong leader on a deal. He always manages to structure deals well and uphold the highest quality.’
‘Nina Bets really focuses on the interests of her client while remaining deal-driven. Nina helps greatly with the tactical and business aspects.‘
‘The firm has a deep understanding of our business and needs on tax matters.‘
‘Nina Bets is an excellent tax lawyer. Her deep expertise in tax in real business processes is astonishing.‘
‘The team proved to be focused on client service. Communication is easy and quick. They are great technicians in multi-jurisdictional issues. They truly care about you: excellent response times, lawyers strictly follow professional and ethical standards, and billing is fair and accurate.‘
‘Nina Bets is a patient, accurate and knowledgeable associate with a great instinct. She is also an easy-going, fair and open-hearted person, who it is very comfortable to work with.‘
‘Nina Bets is an experienced lawyer in tax litigation. I think Ilyashev and Partners have one of the best tax teams on the market.‘
‘Nina Bets tries to find optimal solutions for tax litigation and suggests different options.‘
Crimean Development Company
Port of Vitino
Poltava Petroleum Company
Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH
ARCELORMITTAL KRYVYI RIH
Ukrainian Network of Integrity and Compliance (UNIC)
- Advising Poltava Petroleum Company on issues related to the taxation of the payment of dividends to its parent company Poltava Gas B.V. in the amount of $23m.
- Representing the interests of Poltava Petroleum Company in the Ukrainian courts when appealing against tax notification decisions for the underpayment of rental fees for 2015.
- Representing the interests of Poltava Petroleum Company in the Supreme Court of Ukraine in a claim for underpayment of rental fees for 2010.
At Integrites, newly promoted partner Viktoriia Fomenko leads a sizeable practice that handles advice on Ukrainian tax and customs legislation, international tax structuring, tax and customs disputes, transfer pricing and compliance. It is among the firms leading the way in the evolving area of transfer pricing, having played a key role in one of the first disputes in Ukraine related to the application of transfer pricing methods. It has also played a prominent role in advising new clients on entering the alternative energy market, which requires sophisticated tax and customs advice.
- Advised Norwegian wind farm developer NBT AS on tax and customs issues with respect to the development and construction of two projects in Ukraine.
- Advised Scatec Solar with respect to tax and customs issues related to the construction and financing of six solar power plants.
- Advised an independent European wind farm developer and operator with respect to regulatory, tax and corporate issues regarding the construction of a wind farm in the southern part of Ukraine.
Lexwell & Partners is recommended for its 'client-oriented and proactive approach, and its high level of professionalism'. Tetiana Kolga leads the tax practice, which draws on the skills of litigation and corporate partners such as Andrei Kolupaev and Igor Nagai to handle tax structuring and contentious matters for an impressive roster of corporate clients, among which are ArcelorMittal, Sumitomo and Toyota. The firm focuses on tax advice in the context of large corporate and financing transactions, as well as handling compliance matters under new tax legislation and high-value disputes.
‘The team is bright and on top of the details but without losing sight of the whole picture.‘
‘Andrei Kolupaev is commercially focused. He always sees the whole picture and looks to achieve his client’s business as well as legal goals.‘
‘The firm is good at finding solutions, with in-depth study, excellent experience, a client-oriented and proactive approach, and a high level of professionalism.‘
‘Andrei Kolupaev, Igor Nagai and Olena Tregubova have the ability to find non-routine solutions for clients.‘
‘A high level of professionalism and engagement. Their tax expertise includes advisory work, litigation management and court case management.‘
‘The firm provides tailor-made services and customer orientation.‘
Ministry of Justice
- Handling high-value tax and regulatory litigation on behalf of ArcelorMittal (the largest mining company in Ukraine).
- Representing ArcelorMittal in a $45m dispute with the state authorities.
- Representing the interests of CRH Ukraine’s Odessa cement plant in connection with the financial sanctions applied by the tax office as the result of tax audits of the cement plant.
Sayenko Kharenko hired a new head of tax in late 2018, with Svitlana Musienko joining from DLA Piper. She leads a practice that has a stellar corporate client base, including Philip Morris, Shell Ukraine and Reckitt Benckiser. Counsel Vitaliy Odzhykovskyi also plays a central role in the practice, which handles international tax advice, administration and compliance matters, transactional support and accounting services, and has been particularly active in high-value tax disputes. 'The team is very dedicated and highly concentrated on clients' interests,' remarks a client.
‘The firm provides a high quality of services through the excellent team of counsel Vitaliy Odzhikovsky and associate Kateryna Kolos.‘
‘The team is very dedicated and highly concentrated on clients’ interests and provides a comprehensive understanding of the legal strategy. Also, the great strength of Sayenko Kharenko is its positive approach and key capability to explain difficult conditions and clauses in simple words. This is the main difference compared to other firms.‘
‘Sayenko Kharenko is able to provide complex legal assistance in tax controversy resolution with professionalism, courage and intelligence, supporting all unexpected client situations.‘
‘I especially appreciated the assistance of Vitaliy Odjykovskyy and associate Mykhailo Grynkevych in the resolution of our claim. These two professional lawyers, working side-by-side, obtained a positive result.‘
‘It has strength in tax litigation, strong knowledge of legislation and existing tax practice, and a team that treats clients’ issues as their own when trying to find the best solution.‘
‘The team is ready to answer all your questions and provide all the necessary explanations.‘
- Successfully represented Philip Morris in a number of tax and customs disputes, including a dispute with the State Fiscal Service of Ukraine in relation to the cancellation of additional customs payments in the amount of approximately UAH635m.
- Representing a large consumer goods companies in a number of tax disputes, including a case concerning the refusal to register VAT invoices in the total amount of UAH39m.
- Representing Shell Ukraine in a tax dispute with the state tax authority concerning the cancellation of a corporate profit tax assessment.
Vasil Kisil & Partners has 'the resources, experience and depth of knowledge to offer a high-level service in tax matters'. Managing partner Andriy Stelmashchuk and newly promoted counsel Tetyana Berezhna are the main practitioners in the practice, which has extensive experience in supporting complex domestic and cross-border M&A transactions and corporate restructurings with tax advice and risk management services. Stelmashchuk's prime focus is litigation, with tax a key element in his broader practice, and he has specialist expertise in the banking and finance, agriculture and IT sectors.
Andriy Stelmashchuk; Tetyana Berezhna
‘As the first step in our cooperation, Vasil Kisil & Partners gained a full understanding of our business. Then they tailored their approach to our requirements to provide exactly the service we needed. Vasil Kisil & Partners has the resources, experience and depth of knowledge to offer a high-level service in tax matters.‘
I worked with Tetyana Berezhna and Oleksandr Melnyk – they deliver the services we need in a professional, fast and cost-efficient manner. They are very responsible and can work under the pressure of tight time frames. Tetyana took part in the final court hearings on behalf of our company – she was very convincing and helped to win the trial.
SVG Plus LLC
Rost Agro LLC
AVE Lviv LLC
Trade Company Aurora LLC
Imperial Tobacco Ukraine
- Representing Vitaland LLC in disputes regarding VAT returns and the annulment of VAT payer status.
- Representing Miniso Ukraine in a dispute with the tax authorities regarding a VAT return.
- Representing SVG Plus LLC in a dispute regarding the reassessment of income tax and allegedly illegal transfer pricing.
ADER HABER is highly regarded for tax litigation and has also been developing its tax consulting and accounting services. Tatiana Daniltseva leads the insurance and tax disputes practice, which frequently acts for clients in the retail, FMCG, banking and finance, TMT, agribusiness and industrial sectors. The tax consulting group handles tax structuring in M&A deals and asset sales, tax planning, audits and the submission of tax reports to supervisory authorities. Clients praise its 'high level of professionalism, competence in all tasks and proactivity in resolving all issues'.
‘ADER HABER has shown a high level of professionalism, competence in all tasks and proactivity in resolving all issues.‘
‘Experts from the tax team of ADER HABER are constantly proving their expertise and competence by performing quality work. Their communication with various state authorities and controlling and supervising entities is conducted in our best interests, along with the representation of our interests in administrative and court proceedings with the authorities.‘
‘ADER HABER is a trustworthy and diligent partner capable of highly qualified provision of legal services.‘
‘Tatiana Daniltseva is a highly respected expert with an extensive track record in tax litigation. She is worth recommending for her precise business attitude towards every case and her diverse legal background, which allows her to present various strategies to protect our interests.’
‘Tatiana Daniltseva shows exactly how a partner of a law firm should be: a professional both in the legal sphere and in management, sharing her great expertise and making a huge impact in reaching success in every case.‘
‘It is important to mention Stanislav Karpov, an experienced senior associate with a huge litigation practice. Stanislav shows a dedicated attitude to every case and makes all the efforts necessary to win it.‘
‘ADER HABER has been supporting me in private equity issues involving tax planning and cross-border structuring for more than 12 years. Since the beginning of our partnership, I have been very satisfied with the quality of their services.‘
‘The tax expertise of ADER HABER’s partners has encouraged me in trusting them with my most sensitive matters, alongside day-to-day tax issues.‘
‘I admire the ability of ADER HABER to work with confidential, sensitive issues and follow the high moral and ethical standards of the legal profession, therefore I have repeatedly recommended their services to my partners and friends.‘
‘Ms Daniltseva has high-profile expertise, a responsible, personal approach towards the issues, openness, and a willingness to achieve the most favourable result. She represents ADER HABER in the best possible way as a well-trusted partner and a patient and experienced manager, communicator and adviser, creating a truly trustworthy attitude and assuring me of her ability to resolve my most private issues in a time-efficient way.‘
‘There is a highly responsible team of tax lawyers and tax consultants that supports Ms Daniltseva, ensuring efficient service provision.‘
‘The major strength of Ader Haber is their attention to detail and the deepest research into the matter in question.’
‘We have received from Ader Haber the best possible analysis and advice on our case.‘
‘Anastasiia Hlushchenko, Yuriy Petrenko, Aleksandra Fedotova, Stanislav Karpov and Yaroslava Lahan were highly available to our requests and provided quick replies.‘
Local subsidiaries of INDITEX GROUP
Local subsidiaries of NESTLE Company
British American Tobacco
FUDMEREZHA, LLC (ТМ “Velyka Kyshenya”)
OIL INDUSTRY, LLC
- Representing the interests of Oil Industry LLC, a major Ukrainian supplier of petroleum products, in a tax dispute over the cancellation of tax notifications.
- Handled an independent selective audit of tax reporting for one of the Ukrainian leaders in the confectionery industry, Service Center LLC, regarding the existence of a disruption in the payment of wages to part-time workers.
- Providing advice on the tax and accounting activity of Sovcial Ukraine, LLC.
AMBER Law Company has been active handling significant advisory matters and tax disputes for large domestic companies and, increasingly, multinational enterprises. Semen Khanin leads a sizeable practice that advises on tax planning and structuring, as well as litigation. A large part of the firm's work focuses on VAT-related cases where fiscal authorities have blocked the registration of clients' tax notes. Among the firm's key clients are Volyn Tobacco and Swiss company Claude Meylan.
‘We are greatly satisfied with their professionalism and operational support.‘
‘The whole Amber team is highly professional. They all provide the best advice.‘
‘Amber is well known for its tax law practice. The lawyers have a very good understanding of all the nuances of tax law, so they are able to be highly effective compared to many other legal market participants.‘
‘All the lawyers are respected in the legal market. They all have great knowledge and a wide legal practice. Semen Khanin has a very good understanding of what is happening in the banking sector and in the sphere of taxation; associate Andrew Segal is greatly experienced in tax planning and currency control; and associate Veronika Zarubytska has an appreciation for and deep knowledge of tax law and contract law, and she is also an expert in economic crime defence.‘
‘AMBER Law Company is a group of well-organised professionals who can find the most efficient way to resolve their clients’ problems. They are able to deal with the most complicated tasks.‘
‘The AMBER team always demonstrates a friendly attitude to clients. It is very comfortable working with all of them. I would like to highlight Semen Khanin, the managing partner, as he always keeps his promises and is 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.‘
‘AMBER Law Company has combined legal experts who possess strong experience in various areas of law. Due to their substantive knowledge, together they produce unusual and unexpected ideas which always work well.‘
‘Mr. Khanin and Mrs. Zarubytska proved to be experienced professionals.‘
‘I think that AMBER Law Company is one of the leading companies in Ukraine providing legal assistance in the sphere of tax law. AMBER is a respected company in the Ukrainian legal community.‘
‘Associate Katerina Drobyazko is young but very promising, and has advanced knowledge of litigation procedures.‘
‘Speaking about AMBER I can highlight their deep and comprehensive approach to matters of their clients’ concern. They can always see the prospects in all cases and are always working for the result which is the most appropriate for the client.‘
‘Semen Khanin is the leader of the team, a strong banking and tax law analyst. Andrew Segal is one of the top experts in tax planning and currency control, and Veronika Zarubytska is one of the top experts in tax law and tax disputes, a brave and creative lawyer who is always bringing something new to the law practice.‘
‘AMBER is known for its creative approach to resolving clients’ problems. Almost all their lawyers possess considerable and successful practical experience, particularly in the area of tax law.‘
‘Semen Khanin, Andrew Segal and Veronika Zarubytska all combine great knowledge and strong analytical skills, allowing them to look at each matter from different perspectives and work out the best possible way for the client’s issue to be addressed.‘
‘We have requested the legal services of AMBER Law Company many times, and we were absolutely satisfied with the results every time. What is most impressive is their attitude to their clients. They are attentive and responsible, and they are ready to take into account all of the client’s wishes as to each particular case – unless such wishes harm the clients’ interests, when we can always count on their detailed and reasonable clarifications.‘
‘Semen Khanin and Veronika Zarubytska demonstrated an absolutely professional and appropriate approach to the assigned tasks, and we were glad to entrust them with resolving our problems.‘
‘The legal advisers of the Amber Law Company are good analysts, so they can provide a deep and detailed assessment of all the issues they are dealing with. They are all well disciplined and exercise responsibility in their work. Their clients feel confident and safe requesting their legal support.‘
‘Semen Khanin has always been a high-level expert. He is extremely open-minded, and his sense of humour is incredible. Andrew Segal and Veronika Zarubytska are very qualified and experienced lawyers who know almost everything about taxes, tax planning and business structuring. Andrew is also able to give the best advice on currency, and Veronika knows all taxation processes inside out, and she has a big practice defending taxmen from criminal accusations.‘
‘The AMBER team includes people of a high professional level and strong practical experience. Working together they are able not only to give good advice to clients but also to support each other, resulting in a good outcome.‘
‘I recommend AMBER Law Company as a strong player on the Ukrainian legal market, especially in the fields of tax law, corporate law, and banking and finance. They are always doing their job at a high professional level.‘
‘Semen Khanin and Veronika Zarubytska are both known in the Ukrainian legal community as stalwart fighters for taxpayers’ rights. Semen is famous for his deep analysis of banking law and banking law enforcement practice. Veronika is known for her wide legal practice, as well as defending taxpayers from criminal accusations.‘
‘We prefer AMBER because of their high professional level and extraordinary responsibility. They provide a wide range of legal services, and we can always turn to them for any law-related matter.‘
‘Semen Khanin, Veronika Zarubytska and Kate Drobyazko were all involved in our tax disputes with the fiscal service. Semen is a very well-organised person with wide knowledge and a good sense of humour. Veronika is a top expert in taxes, with substantive knowledge and an analytical mind, and her quiet confidence enable clients to feel protected. Kate is young, optimistic and full of energy, she is always proposing brave decisions.‘
‘I have been working with AMBER for many years. Their strong points are that they always have an idea of how to fix the problem and they are always telling the truth to their clients even if they might lose money therefore.‘
‘Semen Khanin, Andrew Segal and Veronika Zarubytska all have significant working experience and are well known in the legal market.‘
Volyn Tobacco, Ukraine
Halychyna Tobacco, Ukraine
Claude Meylan, Switzerland
Uvensus (Agrotrade), Ukraine
Night of Tourbillons, Ukraine
Almeida Group, Ukraine
Technique for Business, Ukraine
Lutsk Logistics, Ukraine
- Acting for a big Ukrainian hardware company in a dispute with the fiscal authorities regarding the invalidation of tax decisions following the imposition of financial penalties and the requirement to make additional tax payments.
- Advising a client in a dispute with the fiscal authorities regarding the reinstatement of the client as a VAT taxpayer, as well as the repayment of the client’s funds, which had been maintained in special VAT accounts.
- Advising a Ukrainian oil and gas trader in a dispute with the fiscal authorities, which forced it to carry out a mandatory tax notes registration.
AVIDBIZ, formerly known as SKG Attorneys at law, has 'a strong local practice with good international capabilities and is very responsive and solution-oriented'. The firm predominantly handles international tax matters and frequently advises European clients on tax planning, risk assessments, compliance and disputes. Olga Solovyova, counsel Mariya Zagryadska and attorney Tetiana Fedorenko are the main practitioners in a team that has 'deep knowledge of both domestic and international matters, and is responsive, efficient and good value for money'.
Olga Solovyova; Mariya Zagryadska; Tetiana Fedorenko
‘A strong local practice with good international capabilities and it is very responsive and solution-oriented.‘
‘The main team’s strengths are that it has good internal communication; the teams offer each other support; the team members are diverse; they focus on goals and results; they find the right solution to any problem; they keep to timetables; and they fully understand what their responsibilities are.‘
‘Ms. Mariya Zagryadska is always organised, self-motivated and does her work efficiently.‘
‘We find SK GROUP’s tax team to have deep knowledge in both domestic and international matters. They are responsive, efficient and good value for money.‘
‘We have mainly worked with Olga Solovyova. She is a really capable tax lawyer and manages her team really well. We have always received the answers to our questions on time and they are of a good quality. Olga has always been available for us and we have recommended her to several of our clients that have required local Ukrainian support in tax matters.‘
‘I would like to highlight the professionalism of Olga Solovyova’s entire team, her involvement in the business and her well-coordinated actions.‘
‘Olga Solovyova is a talented lawyer who can be contacted at any time. She is passionate about every case, and I am always sure she will achieve a good result.‘
‘Olga Solovyova is excellent lawyer.‘
‘Olga Solovyova is our favourite partner in Ukraine.‘
‘SKG are the best lawyers I have ever worked with.‘
‘Olga Solovyova is best lawyer I have ever met.‘
‘SKG Group is our most trusted legal partner and helps us with many difficult issues.‘
‘Olga Solovyova is the key figure, a very good lawyer.‘
‘Mariya Zagryadska impressed us with her expertise in IT and tax law, which helped to expand our business worldwide.‘
‘I can recommend SKG as a business which has strong lawyers and a team of devoted partners.‘
‘Olga Solovyova, Mariya Zagryadska and Tetiana Fedorenko are impressive lawyers who are easy to communicate with and who never overcharge. We can fully trust them.‘
Interkabel Kyiv LLC, member of the SKB-GROUP
LLC Academy-Club, Ukraine
Profinance Line Sp.z.oo, Poland
European Financial Solutions Ltd, Malta
Join Stock Company «UKRENERGOMONTAZH», Ukraine
NORTHERN UKRAINIAN CONSTRUCTION ALLIANCE, Ukraine
Master-Dent UDS, Ukraine
UkrBud Development LLC, Ukraine
LLC Dneprochem, Ukraine
Maximus International OÜ, Estonia
Maximus Immobilien GmbH, Germany
Crowe LF Ukraine
'They are easy to deal with at all stages of the process and always provide a positive result in negotiations with the state authorities,' says a client of Crowe LF Ukraine. The firm, which is part of the Crowe Global network of independent accounting and advisory services firms with operations in 130 countries, handles tax consulting, audits and disputes, as well as playing a role in Ukraine's legislative initiatives. 'Outstanding practitioner' Dmitriy Mikhailenko and the 'smart and reliable' Vitaly Smerdov are the lead partners.
Dmitriy Mikhailenko; Vitaly Smerdov
‘The firm has excellent knowledge of tax laws and practice. Dmytro Mykhailenko is an outstanding practitioner in tax law and Vitaliy Smerdov is a smart and reliable attorney for tax law issues.‘
‘It is the best company on the Ukrainian market in the field of pre-court dispute resolution. With their strong support our group saved a lot of money and time in the pre-court dispute resolution process with the state authorities.‘
‘They are easy to deal with at all stages of the process and always provide a positive result in negotiations with the state authorities.’
BF END GH TREVEL RITEYL
CEMENT (CRH GROUP)
- Advising pharmaceuticals company Adamed on its transformation process and business-related issues, including tax matters.
- Advised BF & GH Travel Retail on various issues of taxation, including loan agreements, real estate acquisitions, and share sales and acquisitions.
- Advised Cement (CRH Group) on various issues of taxation, including VAT, excise tax, beneficiary ownership, royalties, tax returns and tax audits.
Oksana Kneychuk leads the international taxation practice at Eterna Law, which focuses on the tax structuring of corporate transactions, international tax planning, cross-border investment, VAT, customs duties and tax finance. It also advises on matters concerning the reimbursement of export VAT and structuring transactions to minimise VAT liabilities, an area in which it also handles disputes. It acts for many domestic and Russian clients, including Sports.ru and the Ukrainian Tennis Federation.
Ukrainian Tennis Federation
- Advising Orexim on various tax issues related to the corporate restructuring of the group and the taxation of income generated by the group in foreign jurisdictions, as well as the analysis of personal income taxes arising for shareholders.
EUCON Legal Group
EUCON Legal Group is well known in the Ukrainian legal market for tax disputes, tax planning and structuring, and transfer pricing matters. The firm has 'excellent professionals in its tax practice who always respond promptly and provide highly professional support'. Head of tax and customs Yaroslav Romanchuk represents international and domestic corporations in complex and high-profile tax and corporate disputes. Head of transfer pricing and tax accounting Larysa Vrublevska is also recommended.
Yaroslav Romanchuk; Larysa Vrublevska
‘EUCON Legal Group has excellent professionals in its tax practice. The lawyers always promptly respond to all our requests and provide highly professional support, deeply studying the issues and considering all the risks to our business.‘
‘Yaroslav Romanchuk, managing partner, is a professional expert with extensive experience in tax matters, who always works for results.‘
Savik Shuster Studio TV
Teliani Trading Ukraine, LLC
Zepter International Ukraine
Louis Dreyfus Commodities Ukraine Ltd
Pruszynski Ukraine Ltd
Green Peaks Technology
- Defending the interests of the Savik Shuster Studio TV production company in a tax dispute with the State Fiscal Service of Ukraine over the cancellation of tax notices.
- Successfully defended the interests of oil refining company Linik PJSC in a tax dispute and defended its officials in criminal proceedings.
- Advised Derotex NV on tax issues during the sale and purchase of corporate rights.
Evris has 'a client-oriented approach and always searches for a better solution for the client'. Clients praise practice head Andriy Reun for his 'high degree of loyalty to the client and dedication to the projects he leads'. The firm has been involved in increasingly complex and high-value tax disputes, notably in the energy sector, and is also a key adviser to Ukrainian companies on emerging issues such as transfer pricing. It also advises domestic and international companies on tax structuring, due diligence and audits.
‘We worked with EVRIS on different projects related to tax. Our main contact was Andrey Reun. We experienced a client-oriented approach and a partnership attitude from the team. They always search for a better solution for the client with minimum expenses and are very flexible in communication and proposals.‘
‘I worked with Andrey Reun and think that he has extensive expertise in tax. He shows a high degree of loyalty to the client and dedication to the projects he leads. I can rely on EVRIS and can be sure that they will deliver the results on time and with high quality.‘
GOLAW has a strong track record in a diverse range of matters including tax litigation, international tax planning and tax audits. 'They are the best tax advisers we have encountered in Ukraine,' remarks one client, while another highlights the firm's 'strong expertise in the protection of clients in tax disputes'. Managing partner Valentyn Gvozdiy and head of tax Iryna Kalnytska stand out in a practice that handles transactional support, audits, the administrative appeal of tax decisions, the defence of criminal tax proceedings, transfer pricing, and domestic and international tax planning.
Valentyn Gvozdiy; Iryna Kalnytska
‘It provides comprehensive analysis and overview of all related issues with a high level of professionalism and specialisation.‘
‘They are the best tax advisers we have encountered in Ukraine. We appreciate the creative approach to tax issues that leads to efficient payment of taxes as well as the ability to resolve complex tax issues related to the business of foreign companies in Ukraine.‘
‘The qualities of Valentyn Gvozdiy, managing partner, include leadership in tax law, tax planning and structuring.‘
‘GOLAW is one of the leading Ukrainian law firms in many spheres, including tax.‘
‘The partners care about their reputation, have a strong culture of success, and are both goal- and client-oriented. GOLAW has strong expertise in client protection in criminal cases and tax disputes.‘
‘Iryna Kalnytska and her team demonstrated advanced technical and strategic skills.‘
‘Iryna Kalnytska showed herself to be a proactive and experienced attorney. Iryna and her colleague Artur Stupak were always in contact with us and supported us where necessary with professional advice and involvement in the case.’
Export Guarantee and Insurance Corporation (EGAP)
GAP (Fiba Retail Group)
Marks & Spencer (Fiba Retail Group)
Zara (Inditex Group)
- Provided tax advice on the sale of a single property complex in Ukraine by the Export Guarantee and Insurance Corporation (EGAP) of the Czech Republic.
- Successfully represented LLC Himagro, a leading supplier of mineral fertilisers in Ukraine, in appealing tax notice decisions.
- Advised EGAP on the tax consequences of foreclosure on the collateral under the mortgage agreement concluded with a company in the Creative Group structure.
Gramatskiy&Partners has advised on the tax aspects of increasingly high-value corporate transactions, tax inspections and disputes. Practice head Vitaly Tymchuk, Ernest Gramatskiy and Igor Reutov are the key practitioners in a team that advises clients on developing tax-efficient trade schemes and commercial arrangements, as well as assisting with tax compliance, corporate tax, VAT and personal income tax issues. Gramatskiy has also developed a niche expertise in transfer pricing.
Ernest Gramatskiy Vitalii Tymchuk Igor Reutov
PTS UA Services
Skywind TECH UA
LLC «MGT BLACK SEA»
LLC «PARK LANE»
LLC «MK SYSTEMA»
Eurotransgaz Corporation Kft
- Represented CUVCIF “Republik” in a dispute with the tax authorities over the submission of the transfer pricing report for the year 2018 with specified dividend payment transactions as controlled.
- Advised LLC « Park Lane» on the scheduled tax inspection of the economic activity of the company for three years.
- Advised LLC «Panorama-Invest» on the scheduled tax inspection of the economic activity of the company for three years.
ID Legal Group
Founded in 2015, tax controversy boutique ID Legal Group has been growing its market presence and has a sizeable team of lawyers, auditors and accountants. Handling both tax advisory matters and disputes, as well as dealings with the State Fiscal Service, key partners Oleg Dobrovolskyi and Anna Ignatenko assist clients with reducing their tax liabilities, avoiding double taxation and obtaining VAT refunds. 'It is our first port of call when it comes to advising our partners on tax structuring in the EU,' remarks one client.
Oleg Dobrovolskyi; Anna Ignatenko
‘ID Legal Group is our first port of call when it comes to advising our partners on tax structuring in the EU.‘
‘I feel confident that its well-respected team knows tax law inside out.’
‘I enjoy working with the lawyers from this firm as they possess a genuinely commercial mindset. Their discussions and advice are never overly theoretical and are sensitive to the business realities faced by clients.‘
‘I praise Oleg Dobrovolskyi for being flexible, business-oriented and to the point. He seems very personable, and can explain things in a pretty straightforward manner. Each time I approached Oleg for advice he always showed a well-rounded combination of very good technical skills in taxation and business pragmatic output.‘
‘Anna Ignatenko, Oleg Dobrovolskyi and Oleg Nikitin worked on our projects. Anna has a strong economic background and looks at tax issues through a financial prism. That allows her to build a strong analytical overview, not only from legislation but looking at the financial side of the problem as well. Oleg Dobrovolskyi is deeply engrossed into the tax world. He always looks closer and digs deeper, excavating a treasure to win.‘
‘We have been working with ID Legal Group for two years. During this time we have been assured of their true professionalism in all tax issues, as well as their ability to bridge communications with the tax authorities. We adore this team and their complex approach to all they do to get the best possible result. Their fundamental knowledge of current tax litigation and the tax environment of Ukraine, including the economical side of tax issues, is the hallmark of the firm.‘
‘Oleg Dobrovolskyi and Anna Ignatenko are excellent experts with great practical experience in tax law. They are also superb negotiators, particularly in representing clients before the Ukrainian authorities. Their toolkit and methods are based on non-standard solutions.‘
‘Oleg Nikitin and Ludmyla Maksymenko can be singled out for their outstanding knowledge of tax legislation.‘
‘Oleg Dobrovolskyi’s smooth and professional communication soothe me every time I got a warning or message from the State Fiscal Service. His straightforward and open mindset assure me of future success in any issue we dealt with. His structured approach to problem solving made any complicated issue understandable for a non-lawyer, and it is obvious that his arguments in several cases made a point on unchartered territory and were accepted with professional gratitude from rivals and peers.‘
‘I appreciate the firm for its daily strategic advice that is smooth, confident and designed to make the client’s business economically healthy. ID Legal is not only providing tax consulting like most law firms, they utilise the current tax litigation and their deep experience in finance and accounting to lead us through all steps to a successful outcome. That is crucially important to me as a client.‘
‘Oleg Dobrovolskyi and Anna Ignatenko are the key partners I worked with. The value of these professionals cannot be overestimated and substituted by any other innovation tool. They feel tax, they speak figures, they smell risks and they create a financially stable future for our company, but most important they always have a way out. I believe it would be hard to find tax experts with the kind of in-depth expertise of Oleg and Anna.‘
‘I have been supported by the wonderful teamwork of ID Legal Group in a number of tax cases. I believe I have got the right legal team in my corner and they do their best to provide me with the best service and result they can give. You can be sure that your case is benefiting from the 360-degree expertise and practical experience of the entire legal team.‘
‘I can recommend Anna Ignatenko as a strong tax expert who makes the client a top priority. She and her partners are really unstoppable when it comes to great tax solutions. She works directly with the client to make them understand each step of the case in order to achieve the best results possible.‘
Onur Taahhüt Şirketler Gurubu
- Represented Onur Taahhüt Şirketler Gurubu, a major non-governmental company in Ukraine engaged in highway construction and repair, in a complaint against tax notice decisions of the State Fiscal Service of Ukraine.
- Provided tax advice to Sald LLC, a leading developer in Kiev engaged in designing and assembling fire-protection systems, following successful commercial court proceedings with Lavina Mall (the largest shopping mall in Ukraine) regarding debt recovery under a construction contract.
- Advised ProfiParts LLC, a major automotive spare parts importer in Ukraine, on administrative action regarding the invalidation of a tax notice decision issued by the State Fiscal Service.
KPD Consulting Law Firm
KPD Consulting Law Firm has 'strong expertise, especially in tax disputes and the tax structuring of corporate transactions'. Practice head Vitaly Patsyuk advises predominantly on corporate tax issues, double taxation matters and tax dispute resolution. His main focus is on tax issues in mergers, acquisitions, joint ventures and investment projects, as well as in the foundation and operation of businesses in Ukraine. Clients describe him as 'always ready to deeply analyse the matter and provide a reasonable and effective solution'.
‘KPD has strong expertise in the tax arena, especially in tax disputes and the tax structuring of transactions. When I instruct KPD I always receive perfect, creative and efficient solutions.‘
‘We work directly with Mr. Vitaliy Patsyuk. Vitaliy has wide experience and strong expertise in tax issues. He usually personally and deeply analyses matters and documents. Such a style gives perfect results and high-quality services.‘
‘The tax practice of KPD Consulting law firm is good in corporate taxation matters and cross-border taxation issues, and the avoidance of double taxation.‘
‘In tax matters we work with Mr. Patsyuk, who is a good professional in the taxation of businesses. He is always ready to deeply analyse the matter and give a reasonable and effective solution.‘
‘We have more than ten years’ experience of cooperating with KPD Consulting Law Firm in different spheres, including tax, corporate and real estate, and the most valuable thing for us is the opportunity to work with a stable and reliable adviser that provides high-quality services.‘
‘Our main contact in KPD Consulting Law Firm has been Vitaliy Patsyuk. Vitaliy is very good in tax structuring and planning. He has a creative mind and may propose non-standard and efficient solutions.‘
‘Any difficult and non-standard matter can be resolved by KPD in a fast and creative manner, which makes the practice unique and attractive for in-house lawyers.‘
‘Vitaliy Patsyuk helped us a lot in different tax issues from tax disputes over corporate profit tax and VAT to difficult problems relating to individual taxation. Vitality’s advice is usually efficient, creative and fast.‘
Development Construction Holding – DCH (Ukraine)
TERRA FOOD GROUP
АВ “LINAS AGRO”
KIEV REAL ESTATE RECOVERY FUND K.F. LIMITED
KEE Otto Feustel Libal Schumacher Partnerschaft von Rechtsanwälten mbB (Germany)
АВ “LINAS AGRO”
Afina Palladium llc
Werner Wirth GmbH
- Advised Kiev Real Estate Recovery Fund on the taxation of a $1m investment into Ukrainian real estate.
- Providing Ukrsib-Invest LLC with an overview of different mechanisms and vehicles for VAT and corporate profit tax minimisation for the existing business centre with an approximate annual turnover of up to $1m.
- Advised Germany company KEE Otto Feustel Libal Schumacher Partnerschaft von Rechtsanwälten mbB on the tax aspects of the acquisition of assets in Ukraine and different matters of inbound investment.
Tax is a key practice area at Moris Group and it accounts for around one-third of the firm's workload. Associate and head of tax Vasyl Andrusyak leads a specialist practice that handles tax litigation, tax controversy, currency control and general advice on corporate tax and indirect tax. The team acts for Ukrainian and international companies, banks and financial institutions, with Gas-Oil Karpaty and Bombardier Transportation among its key clients.
Persha Pryvatna Brovarnia
- Advised trading and production company Persha privatna brovarnia “Dlya lyudey – yak dlya sebe!” in an appeal of tax bills regarding the calculation of income tax and VAT.
Counsel Oleksandr Markov leads the tax advisory and tax disputes practice at Redcliffe Partners, which covers general tax advisory issues, tax administration and compliance, transactional matters and contentious matters. Markov frequently assists international and domestic clients with tax audits and subsequent proceedings in the courts, and is also sought after for his advice on criminal proceedings related to tax evasion.
- Advising Ukrnafta on tax issues in its UAH20bn corporate restructuring.
- Advising JP Morgan Securities and other lenders on tax issues arising from a €155m secured term loan to SyvashEnergoProm.
The tax department at SDM Partners LLC provides customised tax solutions for companies of all sizes, ranging from multinational corporations to domestic owner-managed businesses. The practice is led by Dmytro Syrota and Mykola Melnyk, who has 25 years' experience in this field of law, and is mainly focused on tax structuring for corporate transactions and the mitigation of tax risks, though the firm also handles contentious tax matters.
Dmytro Syrota; Mykola Melnyk
Sokolovskyi and Partners Law Firm
Sokolovskyi and Partners Law Firm has seen the volume and complexity of its work grow over the last year. 'The attorneys are always offering out-of-the-box strategies and I am sure that the team is among the best,' remarks one client. Managing partner Vladyslav Sokolovskyi leads the practice, which has been advising on Ukrainian and foreign tax legislation for 20 years. The firm handles tax audits, tax structuring, accounting, tax disputes and criminal cases.
‘I would like to note the high level of qualification of Sokolovskyi and Partners’ team.‘
‘The attorneys are always offering out-of-the-box strategies. I am sure that the Sokolovskyi and Partners team is among the best in taxation.‘
‘Vladyslav Sokolovskyi is a professional attorney. I cannot recall a situation that has been beyond his capacity.‘
‘The sense of responsibility and the impeccable organisation of processes stand out.‘
‘Sokolovskyi and Partners Law Firm consists of strong lawyers. This team of lawyers has specialists in various fields and industry sectors, so you can address any issues of economic activity and be confident in receiving qualified assistance.‘
‘Sokolovskyi and Partners Law Firm is distinguished by a very creative approach to all issues.‘
‘At the moment, I consider Sokolovskyi and Partners to be one of the best, with the most comprehensive approach. I can trust them with all my legal issues.‘
‘I work with remarkable specialists Tetiana Lisovets, Tatyana Mykulska and Nataliia Kurilenko. Each of them has knowledge and experience in specific areas: Tatyana Lisovets and Tatyana Mykulskaya in commercial law, and Nataliia Kurilenko in tax law and audits.‘
MAHAZYN EGERSUND LLC
- Advising importer of medications Affitrade on customs duty matters.
- Providing construction company NSI Bud’s finance department with advice on enterprise income tax expenses.
SPENSERS handles a diverse range of national and cross-border tax structuring matters and tax litigation, as well as advising clients on mitigating the legal risks related to the violation of Ukraine's tax laws. Its work in contentious matters frequently focuses on VAT refund cases. Counsel Maya Svyatashov is head of the tax practice, in which managing partner Valentyn Zagariya also plays a key role. Among the team's key clients is the Ukrainian subsidiary of French multinational retail group Auchan.
Maya Svyatashova; Valentyn Zagariya
- Advised Auchan Ukraine, the Ukrainian subsidiary of the French multinational retail group, on administrative court proceedings against the Large Taxpayers Office of the State Fiscal Service over a technical error during the VAT reporting.
- Advised a Ukrainian business with foreign investments engaged in the manufacturing and export of healthcare products on tax issues in Ukraine.
Dnipro-based Absolute focuses predominantly on litigation, with tax disputes featuring prominently in its workload. The firm is 'a reliable and professional partner' in tax litigation, with clients praising its 'ability to carefully and responsibly approach the tasks set and to render services efficiently'. The practice is led by Oleksandr Bondarchuk, Oleksandr Hladii and Iryna Zemliana, who, as well as handling litigation, advise on tax audits and compliance matters.
Oleksandr Bondarchuk; Oleksandr Hladii; Iryna Zemliana
‘A distinctive feature of the Law Agency Absolute is its high level of professionalism and the organisation of employees. The firm has established itself as a reliable and professional partner.‘
‘The lawyers, led by Hladii Oleksandr, showed their ability to carefully and responsibly approach the tasks set and to render services efficiently and on time.‘
“STANDART”, Research and Development enterprise, Limited Liability Company (RDE LLC)
Limited Liability Company «Dolphi-Ukraine»
State Enterprise «Production Association Yuzhny Machine-Building Plant named after A.M. Makarov”
“DNIPROVSK PLANT OF BUILDING MATERIALS”, LLC
“Vega Plus”, LLC
“Stroy – Arsenal”, POE
“Production Association” DNIPROSKIRGALANTEREYA “, LLC
“TNP.COM” , LLC
- Representing state enterprise «Production Association Yuzhny Machine-Building Plant named after A.M. Makarov» in a $4.3m court action.
- Advising “Dniprovsk Plant of Building Materials” LLC on the recognition as illegal and cancellation of tax notification decisions amounting to $85,000.
- Advising state enterprise “State Criminal Executive Service of Ukraine” on the recognition as illegal and cancellation of tax notification decisions amounting to $76,000.
Oksana Kobzar in Kharkiv, Yura Kornaga in Lviv, and Denys Beregovyi and Bogdan Duchak in Kiev provide Axon Partners with broad coverage in terms of domestic tax and corporate matters. They also handle some cross-border matters, both contentious and non-contentious, for Ukrainian companies moving into foreign markets. Among the team's key clients are Nowy Styl, TripMyDream, Lecital Ukraine and Datas Technology.
Oksana Kobzar; Yura Kornaga; Denys Beregovyi; Bogdan Duchak
Very Good Security
Compatel Ukraine LLC
Innovataion Park UnitCity
Drozdov & Partners Architect Bureau
Go Beauties Studio
- Advised US start-up Data Intelligence Lab on various matters relating to its incorporation, including tax issues.
- Advised Unit.City innovation park on corporate issues, business structuring and tax planning.
- Advised Lecital on various issues, including tax, during an M&A transaction.
Snezhana Karagodina leads the tax practice at Dynasty Law Firm in Dnipro. The firm has one of the leading tax disputes practices in the region, and it has successfully assisted many clients with appeals against illegal actions and decisions of the tax authorities. Among the team's clients are agricultural companies Agroprominvest and Agro-Oven.
LLC «Enterprise Consumer Cooperation «Agroprominvest»
- Defended the rights of a large agro-industrial corporation, Agroprominvest, in a tax dispute.
- Represented Agroprominvest in a tax dispute with the State Fiscal Service of Ukraine in the Dnipropetrovsk region over the additional charge of monetary obligations totalling UAH147.1m.
- Represented Agro-Oven in a tax dispute with the Large Taxpayers Office of the State Fiscal Service on the additional charge of monetary liabilities in the total amount of UAH29.4m.
Gryphon Legal stands out for 'the integrity, transparency and honesty of the team'. Clients note that 'the team is young but experienced in tax matters and focuses on solving tax disputes and tax structuring for businesses'. Helen Lynnyk and Igor Lynnyk lead a small practice that has rapidly built a large domestic client base. The firm provides advice on tax regulation, tax due diligence, transfer pricing compliance, direct and indirect tax reviews, VAT and excise compliance, and modelling and tax structuring.
Igor Lynnyk; Helen Lynnyk
‘A distinctive feature of the team is its methodical approach to solving problems of any complexity and taking into account the requirements of the client. This makes the Gryphon Legal Law Firm team one of the best on the market and proves its reliability.‘
‘The advantages of Gryphon Legal Law Firm over its competitors are its extensive experience in providing services, knowledge of the intricacies of business in various fields, and an individual approach to each client. These qualities distinguish the company and make it a reliable partner for any business.‘
‘They have a high level of professional skills and they are quick to respond to clients’ requests in different spheres. It is a team of diverse specialists in accounting, auditing and taxation.‘
‘Helen Lynnyk has great experience of practical projects, providing reliable results, and representing clients in audits and disputes with tax authorities’
‘The Gryphon firm has a young team working for a better, more responsible, more moral Ukraine.‘
‘Trustworthiness is the first characteristic that is important in Ukraine. The team at Gryphon establishes an honest, positive and progressive culture in their company.‘
‘The integrity, transparency and honesty of the team is what makes it stand out.‘
‘The Ukrainian tax system is well known for its problems and working within this system requires a commitment to moral principles. I can personally attest to the expression of these values by the team.‘
‘The team is young but experienced in tax matters and focuses on solving tax disputes and tax structuring for businesses.‘
‘Igor Lynnyk focuses on clients’ interests and provides proper advice on tax structuring for businesses with regard to preventing tax litigation.‘
‘What makes the Gryphon team unique is its very thorough and meticulous approach to solving the problem. They start with comprehensive research which leaves no stone unturned, analyse all the available information and potential risks, and then develop the most creative business models which are very implementable. All their solutions facilitate the growth of the business.‘
Pivdennyi Bank PJSC
Group of Bank Pivdeniyy (associated companies)
Investment and development group of company «TARYAN GROUP»
Financial Group «Brokbusiness»
«Molis» group of companies
Federation of Trade Unions of Ukraine
Public company «Rehionalni elektrychni merezhi»
Financial company «Trust Factoring»
Financial company «Composite Factoring»
Financial company «Viva Capital»
Financial company «MSB Finance»
Financial company «Transfer Group»
Financial company «Fortex-Finance»
Financial company «FC Crystal»
Financial company «Tekom – Lease»
Financial company «Interway Capital»
Financial company «Tekhno – Finance»
Financial company «Trust Pay System»
Financial company «E-cash»
Financial company «Invest Finance»
Financial company «Business Pozyka»
Financial company «Stamyna Capital»
Group of companies «Donetsksteel»
- Providing tax compliance and tax planning services to Viva Capital, part of the agroholding LNZ, as the financial arm responsible for corporate structuring in the financial market, attracting funding and lending.
- Acted as tax and financial adviser to the financial company Composite Factoring on corporate tax planning and structuring, and tax compliance with the requirements of the corporate and financial legislation of Ukraine.
- Advised the financial company Trust Factoring on financial and tax legislation, corporate tax planning and structuring, and tax compliance with the requirements of the corporate and financial legislation of Ukraine.
LEGRANT LAW COMPANY in Odessa has expertise in tax law and business protection, and a tax team that is 'young, dynamic and flexible, and is always looking for out-of-the-box solutions'. The firm has been increasingly involved in high-value disputes and in representing clients in administrative appeals of tax authorities’ decisions. Tatyana Titarenko and Natalya Makovetskaya are the key practitioners.
Tatyana Titarenko; Natalya Makovetskaya
‘Legrant’s team is young, but I would say it is their strength. They are dynamic and flexible, always looking for out-of-the-box solutions. They are also patient – sometimes it took me time to understand the technical details of their proposals, since I am not a lawyer, but they made every effort to make sure I knew exactly what they were doing and why.‘
‘Tatyana Titarenko, together with her team, took our case very seriously and helped us greatly.‘
‘I received clear and comprehensive answers to all my questions. I always felt that the firm’s lawyers were very involved in our case. That is why the result we needed was achieved in a very short time.‘
‘We are grateful to Natalya Makovetskaya for her timely and high-quality assistance in our cases. Everything was done quickly, without pitfalls.‘
‘It is great that there are such law firms as Legrant that can be fully trusted. You don’t need to be afraid that the services will be provided unprofessionally. I can confidently recommend contacting Legrant.‘
‘We are completely satisfied with the quality and level of competence of Tatyana Titarenko. Our case was in the hands of her Natalya Makovetskaya. Her work deserves the highest grade. We recommend both of them as lawyers who can manage any task.‘
‘I can leave exclusively positive feedback about Legrant. Its lawyers demonstrate well-coordinated work, a professional approach and a breadth of views.‘
‘I would especially like to mention Natalya Makovetskaya, a decent and conscientious lawyer, who is always confident in the decisions she makes. Thanks to her professionalism, we managed to settle a conflict situation at the stage of pretrial negotiations. Still, I am sure that if the case had reached the court, our legal position, formulated by Natalya, would not have left the other side with a chance. I am sure that her most notable cases are yet to come.‘
‘Despite a rather insignificant case, we received top-quality service, an individual approach and the constant attention of all team members with great expertise.‘
‘We are thankful to Legrant for helping us settle a dispute with the state. We received a realistic assessment of the situation from the point of view of potential court proceedings, which helped us minimise our losses from the conflict situation.‘
‘Legrant provides qualified consultation, fast work and a responsible approach. I can leave only positive reviews and recommend them to everyone without a second thought.‘
‘Tatyana Titarenko proved to be a great lawyer with a combination of intelligence and strong analytical and advocacy skills. We highly appreciate her supreme ability to communicate effectively. She is an exemplary leader who makes sure that her team works in a professional and responsible manner. Her own exceptional commitment to the case inspires everyone around her to work with zeal to make sure that each client is satisfied. ‘
OLIMPEX COUPE INTERNATIONAL LTD
Vernon Shipping Ltd
CMA CGM SHIPPING AGENCIES UKRAINE
Metalzukraine Corp Ltd
- Successfully appealed against tax notices from the State Fiscal Service in the Odessa region on behalf of Olimpex Coupe International.
- Successfully appealed against tax notices from the State Fiscal Service in the Odessa region on behalf of Vernon Shipping Ltd.
Oleksandr Peremezhko & Partners 'provides thoughtful and timely advice' and clients report that lead partner Oleksandr Peremezhko 'always keeps his finger on the pulse'. The firm provides its local and international clients with a wide range of tax services, including risk assessment, support in tax inspections, reviews of actions by the customs and tax authorities, advice on the taxation of international trade and representation in disputes. Lego Ukraine and Sharp Electronics Ukraine are among its clients.
‘The firm provides a perfect ratio of value for money.‘
‘The level of service is truly remarkable. The lawyers are bright and quick-witted, and the advice is comprehensive and well-thought-out. Over the years Oleksandr Peremezhko and Partners has without a doubt proved to be the right choice and a reliable partner, including in the area of tax law, where it has tons of experience and perspective.‘
‘Oleksandr Peremezhko leads the advice and always keeps his finger on the pulse. Oleksandr also stands out for his creative approach and extensive knowledge. We would also single out Maria Bisko and Andrii Valenko.‘
‘The team works hard to find solutions in any situation. We appreciate their diligence and professionalism.‘
‘Mostly we work with Oleksandr Peremezhko as the main parther. We believe in his bright mind and his ability to choose the best and most appropriate options in all cases. Sometimes we do not just need a solution but also some directions how to improve the situation. Thus we expect from Mr. Peremezhko not only a legal but also a business point of view. And we get it.‘
‘Oleksandr Peremezhko & Partners is oriented exclusively towards a high level of service and positive results.‘
‘The team is motivated and professional, has speedy response times and excellent business knowledge.‘
‘The firm provides thoughtful and timely advice at appropriate prices.‘
‘Oleksandr Peremezhko & Partners maintained an excellent and professional level of service throughout the entire case.‘
‘Oleksandr Peremezhko is a brilliant attorney with exceptional business sense. Oleksandr possesses a vast wealth of experience and knowledge. Maria Bisko and Andrii Valenko should also be recommended.‘
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
KOMPANION FINANCE 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
- Representing Vuglesyntez Engineering in a tax dispute concerning the right to a VAT refund.
- Representing Lactalis Ukraine in a tax dispute concerning the right to a VAT refund.
- Representing IST Media in a tax dispute concerning the refusal of the State Fiscal Service of Ukraine to provide data on VAT, avoiding illegal taxation and timely registration of the client’s tax invoices.
VB PARTNERS has a prominent litigation practice in which tax disputes are a major component. The practice led by Volodymyr Vashchenko has a diverse range of litigation expertise that covers all stages from strategy formation through to resolution. The team regularly handles disputes with the state authorities and the defence of criminal proceedings for tax evasion. Among its clients are development company Svitland Development and Nykolaevsky Alumina Plant.
Shareholders and top-managers of Premium Commercial Bank PJSC
Svitland Development Ltd
Nykolaevsky Alumina Plant
MARWIN SECURITIES LIMITED
Wolf Theiss handles tax structuring for corporate clients setting up businesses in Ukraine, as well as ongoing compliance matters and tax disputes. Mykhailo Razuvaiev's practice focuses on corporate and personal taxation, including tax structuring, transactional support, corporate rights and derivatives, the taxation of non-profit organisations, and the taxation of research and development and IT or IP-related activities. Among the firm's key clients are Munich Re, Uber Technologies and China Electronics Technology Group Corporation.
‘They are exceptional, value-led professionals who are part of a global team to support their clients.‘
‘The team that worked with us was highly professional and worked quickly without much formality but with the KPIs of the client in their heads. Taras Dumych exceeded expectations. I believe his personal input was at times critical to making things work and his emotional intelligence impressed us very much with his ability to read the situation and propose a number of potential actions to achieve the best result.‘
China Electronics Technology Group Corporation
RMD Group, Canada
Johnson Controls International
- Advising Munich Re on certain tax aspects of the sale of its subsidiary, including on the key employee incentives.
- Advising Uber Technologies on tax matters in connection with the cash tender offer to the company’s existing shareholders and employees, and assignment of rights by them under the share option and other similar contractual arrangements to the acquiring investors.
- Advising Federal-Mogul Motorparts on various Ukrainian tax matters, including the permanent establishment risks related to the operation of a non-commercial representative office, as well as the tax implications of a marketing event.