Transport and logistics
Industries
Transport and logistics
- analysis of the legality of the 0% VAT rate for international transportation services, freight forwarding services, services rendered in ports and other services (works) in the transport industry;
- assessment of the correctness of the application of VAT exemptions for services to sea vessels, inland waterway vessels and mixed (river-sea) navigation vessels and other industry work (services);
- assessment of the prospects and risks associated with the collection of VAT from counterparties in case of incorrect determination of the VAT rate and/or the status of the operation as a taxable/non-taxable;
- development of standard tax clauses allowing to minimize the risks of incorrect determination by the parties of their tax obligations at the conclusion of transactions;
- assessment of tax risks associated with the reclassification of various types of income (lease payments into interest, etc.) for withholding tax purposes in Russia.
Industry Experts
Mikhail BegunovMember of the Chamber of Tax Consultants, Lawyer at the Moscow Chamber of Advocates
Alexey StanchinHead of Tax Practice
Ivan TsvetkovHead of Tax Practice
Some our cases
Challenged the position of the tax authority on the audit of transfer pricing
Analysis of tax risks in debt restructuring
Preparation of a legal position confirming the reality of freight forwarding services in conjunction with the reconstruction of a number of episodes
Optimization of tax risks associated with aircraft charter operations for one of the largest companies in Russia
Advising the client on personal income taxation of individuals working outside the Russian Federation
Preparation of a legal position confirming the reality of freight forwarding services
Supporting intragroup debt restructuring in the context of sanctions restrictions
Advice to an importing company on confirmation of the country of origin of goods
Advice to an automobile distributor on confirming the validity of a transportation expense deduction
Advising an automobile distributor on the VAT treatment of bonuses paid to car dealers
Analysis of tax risks associated with the spin-off of an IT function in a company
Supporting a transportation company in a bankruptcy case initiated by a tax authority following a tax audit
Proceedings on additional arrears of over 1 billion rubles in respect of a large fur trading networkThis dispute confirms that the "business fragmentation" schemes based on the mass registration of separate sole proprietors under a single brand no longer work.
Method of calculating mineral extraction tax when reducing additional charges within on-site tax auditFor the first time, based on the results of the VNP, claims regarding "business fragmentation" resulted in additional charges not on corporate income tax or VAT, but on mineral extraction tax.
Accounts receivable during the transition from USN to OSN as income from the implementation of IT businessThe IT company was able to prove in court the legality of attributing accounts receivable to sales income during the transition from USN to OSN.
The SC on the statute of limitations for refunding overpaid tax: analysis of ruling No. 5-KAD25-24-K2The ruling of the SC of the Russian Federation sets the direction for law enforcement practice in similar disputes concerning the refund of overpaid personal property tax.
It's impossible to reduce personal income tax charges by paid professional tax without involving individualsThe Supreme Council of the Russian Federation draws attention to approaches to the calculation of arrears when reclassifying personal income tax as personal income tax.
The SC of the RF has consolidated a number of approaches to the consideration of disputes on the restoration of corporate controlThe issues of corporate control in the case of a beneficiary in custody and the termination of a company's legal capacity in a foreign jurisdiction are addressed.
Income from P2P transactions with cryptocurrency is recognised as an integral part of entrepreneurial activity of a sole proprietorshipThe court considered the lawfulness of not including P2P transactions involving the purchase and sale of cryptocurrency in the tax base of an individual entrepreneur on the simplified taxation system who declared a different OKVED
The granting of instalments may be terminated if payment thereunder was made without taking into account the order under the Unified Tax CodeTC experts considered the issue of granting instalment payments on the example of a court decision of the Rostov Region Court of Arbitration.
In anticipation of the legal position of the SCEC of the Supreme Court of the Russian Federation, Tax Compliance experts presented the background of the case.
Tax Compliance specialists obtained a favourable decision of the UAE FTS for the client in the matter of application of the preferential corporate tax rate.
The Supreme Court of the Russian Federation has ruled that the object of tax on professional income is exclusively active income. TC tax consultant Anastasia Arzhanova analyses what possible consequences this decision may have for taxpayers.
“It is impossible to take into account additional taxation": The Constitutional Court will determine where to place the commaIvan Tsvetkov, Head of the Tax Compliance practice area, spoke about how court practice will change with regard to the legality of accounting for expenses on the creation of construction in progress.
Precedent decision of the Supreme Court regarding the accounting of expenses on liquidated construction projectsIvan Tsvetkov, Head of Tax Practice at TC, commented on the reversal of practice in the Lukoil case in a Kommersant article.
TC Junior Tax Consultant Anastasia Arzhanova commented on the «new» approach to accounting for bonuses in the April tax digest of Pravo.ru.
