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
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
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.
Senior tax consultant of TC Alexey Stanchin in the material Pravo.ru analyzed the decision of the Supreme Court of the Russian Federation on a landmark case of an agricultural enterprise.
The Pravo.ru website has published an article where experts summarize the tax results of October. Sergey Ivanov, Tax Compliance tax consultant, talks about one of the key intrigues of October: Is a tax agent obliged to check the status of a taxpayer when paying income?
The results of the analysis of current court practice were shared by Ivan Tsvetkov, Senior Tax Consultant at Tax Compliance.
Anton Kulakov, junior tax consultant at Tax Compliance, tells about the position of the courts regarding the use by taxpayers of the "debt push down" mechanism.
Nikita Zharov, head of tax practice of the Supreme Court of the Russian Federation, told about the position of the Supreme Court regarding the accounting of taxes paid by the participants of the scheme of "splitting" business.
The year 2020 saw a marked increase in bankruptcy proceedings compared to 2019, regardless of the relevant moratorium. Due to its termination, an avalanche-like growth of bankruptcy proceedings is expected in the coming year.
