Industries

• Employees involved

  Mikhail Begunov, Nikita Zharov

• Process description

  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.

• Result

  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.

• Process description

  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)

• Result

  Through an elaborate strategy, the court agreed that the company's invoicing requirements of the counterparty should be satisfied.

• Process description

  The client required advice on a wide range of tax issues, including taxation of IT exit, IT financing using various instruments, distribution of profits, sale of assets, etc. The consulting was carried out at all stages, including the process of IT creation and operation. The work on this project was complicated by the specifics of IT taxation and included analysis of a significant volume of various transactions, including barter transactions, loans, assignment of rights of claim and transfer of debts, as well as other ones. (The project was implemented by an employee before joining Tax Compliance)

• Result

  The client received ready-made solutions on the issues of interest and a map of tax consequences of IT activities. Tax consulting on this project was complicated by the presence of many unresolved issues of IT taxation in Russia, for each of which the client was able to provide effective solutions.

• Process description

  During the tax period under audit the Company paid remuneration to employees for voluntarily agreeing to terminate an employment contract. This remuneration was included in expenses for corporate income tax purposes. The tax authority considered these expenses to be economically unjustified, which led to a tax dispute. (Project implemented by employee before joining Tax Compliance)

• Result

  The legal position and calculations prepared on the basis of the emerging jurisprudence made it possible to substantiate the illegality of a significant amount of additional charges within the episode. This project was successfully implemented during the most difficult period of time when the practice on accounting of the respective payments as expenses was heterogeneous and contradictory.

• Process description

  At the end of 2016 the Moscow authorities decided to revise the value of a number of key facilities and to make its application retroactive. The Company did not agree to pay corporate property tax for 2016 based on the recalculated value, which led to a dispute with the tax authority. (The project was implemented by an employee before joining Tax Compliance)

• Result

  As a result of developing the right strategy, based on the position of the Supreme Court of the Russian Federation in the case of Yumaks, we were able to convince the court of the legitimacy of the client's claims.

• Process description

  A number of buildings of the energy company were used for purposes related to production activities, both directly and indirectly, in particular to accommodate personnel, etc. These buildings were included in the list as a result of a survey of their actual use by the regional authorities, as well as taking into account the permitted use of the land plot. (Project implemented by an employee prior to joining Tax Compliance)

• Result

  In this dispute, we were able to convince the court to exclude all buildings from the list, allowing the client to achieve substantial tax savings.

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