Cases

Fedor Petrik, Nikita Zharov

The Tax Comliance team was tasked with benchmarking a number of jurisdictions to establish a holding company for one of the largest food service franchises. The following jurisdictions were selected for the analysis: UAE, Israel, Cyprus, Georgia, Serbia, Qatar, Oman. When evaluating jurisdictions, in addition to the requirements for the level of presence, the size of operating expenses, tax burden, the specialists also took into account the requirements for the citizenship of the beneficiaries, banking and sanctions restrictions.

The client was provided with a detailed comparative analysis and identified the most preferable jurisdictions for establishing a holding company in terms of the ability to dispose of income, minimization of sanctions risks, operating costs and tax burden.

Mikhail Begunov, Ivan Tsvetkov

The company implements development projects for the construction and sale of shared construction projects based on the Law on DDU with the involvement of project financing, acting as a developer and technical customer. The Company implements one of the development projects jointly with individual entrepreneurs based on a simple partnership agreement. The company was interested in analyzing the legality of using the simple partnership agreement structure when implementing development projects jointly with other persons, as well as assessing the potential tax consequences of implementing the relevant project at the Company level.

During the project, the Tax Compliance team managed to (1) analyze the legality of using the simple partnership agreement structure when implementing development projects, (2) determine the procedure for maintaining accounting records of the common property of partners acting on the basis of a simple partnership agreement, (3) assess the potential tax consequences of implementing a development project at the Company level.

Mikhail Begunov, Ivan Tsvetkov, Nikita Zharov

The Company is one of the largest catering establishments, which operates, including on a franchise basis, with individual entrepreneurs and organizations applying the simplified tax system. In connection with the amendments made to the tax legislation, providing for the introduction of VAT for organizations and individual entrepreneurs applying the simplified tax system from 2025, the Company was interested in analyzing the possibility of applying the VAT exemption provided for catering establishments by taxpayers applying the simplified tax system.

As a result of the project, the Tax Compliance team (1) analyzed the possibility of applying the VAT exemption for catering establishments applying the simplified tax system, taking into account the amendments made to the tax legislation, (2) assessed the risk of denial of the VAT exemption in the event that the franchisee is included in the list of objects of taxation by the trade tax, (3) proposed ways to minimize the identified tax risks.

Nikita Zharov

As part of the project, the client applied to confirm eligibility to join a business organisation by filling in the relevant form. In practice, individuals and legal entities are often faced with preparing and completing various reporting forms and confirming eligibility (e. g. for tax authorities, banking organisations, business clubs, etc.).

In the course of the project, Tax Compliance specialists: analysed the conditions for joining a business organisation; carried out a comprehensive analysis of the client's company's indicators for compliance with the required criteria; prepared the necessary application forms for filing an application.

Alexey Stanchin

The tax authority issued a decision to hold a company liable for an offense based on the results of an on-site tax audit. The Inspectorate sent the taxpayer a demand for payment of debts amounting to 19.6 million roubles.

On behalf of the taxpayer, Tax Compliance consultants applied for installment payment for 6 months in equal installments. The application for installment payment was submitted as soon as possible after receiving the demand for payment of the debt. As a result, the Inspectorate granted installment payment for 6 months.