Cases

Cases

  • Production Successfully
    Pre-court settlement of tax disputes

    Support of the client in the framework of the appeal of the client on the issue of the legality of accounting exchange rate differences

    Settled a dispute with the tax authority on the legality of accounting exchange rate differences for income tax purposes

    • Employees involved

      Mikhail Begunov, Nikita Zharov

    • Process description

      The Company was accounting for profit taxation purposes for income/expenses in the form of exchange rate differences. Based on the results of the on-site tax audit, the tax authority concluded that the Company's expenses in the form of exchange rate differences do not meet the criterion of documentary support and should not be taken into account for profit taxation purposes

    • Result

      The Tax Compliance team has prepared an appeal to the superior tax authority (Department of the Federal Tax Service of the subject), in which it: (1) presented evidence of sufficient documentary support of the respective expenses; (2) pointed out the methodological errors committed by the auditors in calculating the additional tax charges. Upon consideration of the appeal, the superior tax authority upheld the Company's position in full.

  • Construction Successfully
    Health-check

    Express - analysis of client's business activities for the presence of tax risks

    Tax Compliance team carried out a health-check of client's business activities for the presence of tax risks

    • Employees involved

      Mikhail Begunov, Nikita Zharov, Oksana Kalashnikova

    • Process description

      The Tax Compliance team had the task to perform an express analysis of the client's business activities to check the presence of tax risks. The project successfully applied the model of "risk-oriented" approach that implies checking the areas of the Company's business activities most exposed to tax risks (income tax and VAT).

    • Result

      Based on the results of the analysis, the Tax Compliance team has identified certain business transactions that are the most associated with tax risks and developed a set of measures aimed at reducing them.

  • Construction Successfully
    Analysis of the system for interaction with counterparties

    Analysis of the effectiveness of the taxpayer's internal control system for selecting and interacting with counterparties

    Increased efficiency of internal control system for the client's selection and interaction with counterparties

    • Employees involved

      Mikhail Begunov, Nikita Zharov, Oksana Kalashnikova

    • Process description

      The Tax Compliance team was tasked to analyze the client's internal control system for the risks of entering into/interacting with "technical" companies. The project analyzed: (1) internal documents of the client; (2) the client's approach to audit activities in relation to potential / existing counterparties; (3) the functionality of the client's responsible employees.

    • Result

      The Tax Compliance team identified ineffective areas of the internal control system and prepared recommendations aimed at reducing the risks of entering into business relationships/interactions with "technical" companies.

  • energy Successfully
    Support of tax audits

    Support of the client in the field tax audit and pre-trial appeal on the validity of the application of the reduced tax rate at source

    The dispute with the tax authority regarding the legality of the application of a reduced tax rate at source is resolved

    • Employee involved

      Nikita Zharov

    • Process description

      A company applied a reduced withholding tax rate in relation to dividends distributed to a foreign shareholder. The tax authority, as part of an on-site tax audit, investigated the circumstances of the foreign organization's activities and the legitimacy of the application of the preferential provisions of the IRS. As a result of the audit, the tax authority concluded that the standard rate of 15 percent was to be applied to dividends.

    • Result

      The team helped the client to successfully pass an on-site tax audit, in particular assisted in preparation of answers to tax authorities' requirements, accompanied the client during interrogations of employees and other control measures, provided methodological support to the client on arising issues. Subsequently, the team helped to form a legal position that was used by the client during the pre-trial and trial stages. As a result, the dispute with the tax authorities was successfully resolved in favor of the client in court

  • Construction Successfully
    Support in the framework of pre-test analysis

    The tax authority decided not to conduct an on-site tax audit of the taxpayer

    • Employees involved

      Mikhail Begunov, Nikita Zharov

    • Process description

      The tax authority, as part of its pre-inspection analysis, concluded that the taxpayer had accounted for tax purposes for business transactions with "technical" companies. In view of the above, the taxpayer was offered to adjust its tax liabilities by more than 17 million rubles. The Tax Compliance team helped the client to elaborate a legal position that confirmed: (1) the reality of business transactions with the disputed counterparties; (2) the client's "commercial" discretion before entering into relations with the disputed counterparties; (3) the reality of obligations fulfillment under transactions directly by the declared counterparties.

    • Result

      The tax authority accepted the arguments of the taxpayer, and decided not to conduct an on-site tax audit against him.