Cases

Cases

  • Successfully
    Advice on taxation of CFCs

    Support of the client at the stage of advising on payment of taxes from CFC profits, as well as assistance in preparing a tax amnesty declaration

    Services were rendered to the beneficiary of a construction company for retrospective disclosure of information on participation in a controlled foreign company and on the existence of bank accounts opened outside the Russian Federation.

    • Industry

      Construction

    • Process description

      At the time of drawing up and submission of notifications to the tax authorities the statute of limitations under p. 1 of Article 129.6 of the Tax Code had not expired, i.e. the client still had the risk of tax liability for untimely disclosure of information about the CFC. In order to exclude tax liability for failure to submit CFC notifications for previous tax periods, the client was provided with services to prepare a special tax declaration allowing to apply the tax amnesty under the Federal Law of May 29, 2019 № 110-FZ within the voluntary declaration of their assets. Also within the framework of the project we assessed the grounds for the absence of an individual's obligations to withhold personal income tax from the profit of a CFC.

    • Result

      As a result of legal defense, tax liability and penalties for late submission of CFC notifications due to the application of tax amnesty provisions were avoided

    • Employees involved

      Anastasia Garipova, Yulia Pavlova

  • 280 mln ₽
    Transfer pricing

    Challenged the position of the tax authority on the audit of transfer pricing

    The tax authority's position on the application of price adjustments between parties to a financial and economic transaction has been appealed as part of the tax audit of transfer pricing.

    • Industry

      Retail

    • Process description

      Price adjustment would have entailed an additional charge of income tax on the formed tax base based on the market prices of the transaction. The project developed a legal position indicating that the formed pricing corresponds to the market level, because the calculation of the cost of the taxpayer's goods contains production costs, economically justified in terms of the type of activity.

    • Result

      As a result of the successful legal defense, additional tax assessments in the amount of 280 million ₽ were avoided.

    • Employee involved

      Mikhail Begunov

  • 50 mln ₽
    Tax structuring

    Reducing insurance premiums and structuring the assets of a large tolling company

    A business model was proposed and implemented to reduce the amount of insurance premiums.

    • Industry

      Manufacturing companies

    • Process description

      A business model was proposed and implemented where the company is organized in the form of a production cooperative. The members of the production cooperative do not receive a salary, but a share of the net profit; these payments are not subject to insurance premiums according to the current tax legislation.

    • Result

      As a result of the introduction of the production cooperative, transactions within the holding company were structured, resulting in a reduction in insurance premiums of more than 20% of the annual payroll.

    • Employee involved

      Anna Karpova

  • 30 mln ₽
    Tax Audit

    Overpaid insurance premiums were refunded to a large manufacturing company

    The company incorrectly calculated and paid SIF contributions for three years

    • Industry

      Manufacturing companies

    • Process description

      The company incorrectly calculated and paid Social Insurance Fund contributions for three years. The company's specialists audited personnel documents, as well as all tax returns and payments to the funds.

    • Result

      Tax Compliance specialists conducted a tax and personnel audit, restored personnel documents for three years and prepared revised tax returns. As a result, more than 30 million rubles of overpaid insurance premiums were returned from the budget.

    • Employee involved

      Anna Karpova

  • Successfully
    Tax structuring

    Automated business processes in a manufacturing group of companies

    There was no interaction structure within the group of companies. It took 5 employees and a long period of time to generate management reports and accounting sets of documents.

    • Industry

      Manufacturing companies

    • Process description

      The client set a task to set up and automate internal accounting and management accounting between the companies of the group. Initially, there was no structure of interaction between departments and in general between the companies of the group, for the formation of management reports and accounting set of documents involved 5 people and required a long period of time.

    • Result

      The specialists of our company have developed reporting forms, set up a chain of interaction between employees of the organizations in the group, reduced the number of employees involved in the formation of all the necessary reports to 2 people. Accounting set of documents is formed automatically due to the introduction of external processing to the program 1C

    • Employee involved

      Anna Karpova