Cases

Mikhail Begunov, Nikita Zharov

The client (mainland - a company in the UAE) was interested in legal support of an acquisition of assets in India. The TC team acted as a legal advisor within the framework of the project on the UAE side.

Our experts accompanied the client in the process of obtaining authorization from the UAE governmental authorities for the transaction and assisted him in preparing an agreement for the acquisition of an asset in India.

Mikhail Begunov, Nikita Zharov

A client provides IT services for a parent company. The company believed that the IT services provided to the parent organisation may not comply with the provisions of the Russian Tax Code for the application of tax exemptions. The company contacted Tax Compliance in order to assess the possibility to apply tax exemptions.

The Tax Compliance team as a result of the project: (1) analysed the client's intercompany agreements to determine the validity of tax exemptions for IT companies; (2) developed proposals to adjust agreements and primary documentation to ensure their compliance with tax legislation.

Anastasia Arzhanova, Nikita Zharov

The client's activities are related to the IT sphere. In order to apply tax benefits, the client was interested in obtaining IT accreditation with the Ministry of Digital Development of Russia, as well as in analyzing the list of services to be provided by the client to its customers to ensure that they correspond to the services whose revenue is taken into account for the purposes of applying IT business tax benefits.

During the implementation of the project, Tax Compliance specialists: (1) analyzed the client’s business activities for compliance with the requirements for accredited IT companies; (2) accompanied the client in the process of collecting documents (information) and obtaining state accreditation in the field of IT; (3) analyzed the list of IT services provided by the client; (4) developed taking into account the peculiarities of private office work, the mechanism for documenting the provision of confirmation of IT services; (5) assessed and proposed an appropriate procedure for forming the cost of IT services taking into account the client’s business processes.

Mikhail Begunov, Nikita Zharov

The client purchases certain goods from suppliers, on the sale of which the suppliers apply a reduced rate of VAT. The client subsequently sells these goods as part of its own business activities, subjecting them to a VAT rate of 20%.

The client was interested in analysing the possibility of applying a reduced VAT rate when selling the said goods, as well as the mandatory legal requirements that the client needs to comply with in order to achieve the said objective.

As a result of the project, the Tax Compliance team managed to assess tax risks associated with the application of the reduced VAT rate for the Client and to suggest ways to minimize them.

In particular, in the course of the project Tax Compliance specialists: (1) analyzed documentation relating to the products sold by the client; (2) developed proposals on changing the document flow in order to apply the reduced VAT rate.

Alexey Stanchin

In the course of an on-site tax audit, the tax authority came to the conclusion that the taxpayer had artificially included organisations that had attracted dishonest counterparties. In particular, the tax authority believed that: (1) the taxpayer artificially included in the structure of economic relations organisations that attracted dishonest counterparties (2) the counterparties were actually created for the Company's needs to perform work; In connection with the above, the taxpayer was requested to prepare a legal position confirming the company's good faith. The Tax Compliance team helped the client to develop a legal position confirming: (1) the absence of controllability between the organisation and the counterparties; (2) the tax saving scheme belongs to another counterparty.

The court accepted the taxpayer's arguments. Tax claims in the amount of 278 million roubles were reduced in full as a result of the project, which is 100% of the tax authority's original claim.