Judicial protection in bankruptcy proceedings at the request of the authorized body
Representing the company in arbitration court in bankruptcy proceedings at the request of the tax authority
Andrey Solomyany
The tax authority filed an application for declaring the Company bankrupt in order to satisfy the claim for tax arrears collection through bankruptcy proceedings. Tax Compliance specialists have developed a defense position justifying the absence of grounds to recognize the application of the tax authority as justified and the need to terminate proceedings in the case
The court accepted the arguments of the Company, acknowledged the application of the authorized body unfounded and dismissed the bankruptcy proceedings
Advising the client on personal income taxation of individuals working outside the Russian Federation
Mikhail Begunov, Ivan Tsvetkov, Nikita Zharov
The Tax Compliance team was given the task of analyzing the tax risks associated with the procedure for taxing the income of individuals working outside of Russia.
The Tax Compliance team has identified the areas most exposed to tax risks and prepared recommendations for improving document management (in terms of processing the client's labor relations with employees working outside of Russia) based on the results of the analysis.
Assisting the client in preparing a legal position on the "splitting" of the business
Mikhail Begunov, Nikita Zharov, Ivan Tsvetkov
The tax authority, as part of its pre-inspection analysis, concluded that the taxpayer used a "split" business scheme. In particular, the tax authority believed that: (1) the inclusion of a retailer who applied the simplified taxation system ("Counterparty") in the chain "producer - end buyer" is due solely to tax motives; (2) the taxpayer and the counterparty are interdependent business entities. In view of the above, the taxpayer was requested to adjust its tax liabilities and submit revised tax returns. The Tax Compliance team helped the client to elaborate a legal position confirming that (1) business transactions with the Counterparty are real; (2) business transactions with the Counterparty have a business purpose; (3) no interdependence exists between the taxpayer and the Counterparty.
The tax authority accepted the arguments of the taxpayer.
Advising a major client on the peculiarities of becoming a resident of the Free Port of Vladivostok
The client planned to create a legal entity and make investments in the free port of Vladivostok. After the project was implemented, the legal entity to be created was to provide hotel services. The client contacted a consultant to analyze his investment project for compliance with the requirements for SPV residents. (Project implemented by employee before joining Tax Compliance)
As a result of the analysis, the client received a clear understanding of the main tax incentives for SPV and related requirements, as well as received clarifications regarding his investment project
Representing a major oil producer in court to reclaim an invoice
The client's counterparty refused to issue an invoice for the work performed on a major construction project. This position of the defendant was due to the fact that the parties had different approaches to determining the final cost of the work. The dispute was also complicated by the existence of conflicting practices regarding the possibility of such claims. (Project implemented by employee prior to joining Tax Compliance)
Through an elaborate strategy, the court agreed that the company's invoicing requirements of the counterparty should be satisfied.