KM Partners, a member of the WTS Alliance, is the most reputable tax team in the country, being referred as a “think tank” in this sphere. The firm has a full-cycle tax practice, being equally well-versed to provide advisory service and resolve tax controversies. Big multinationals seek the firm’s assistance in planning and structuring of business activities from tax and customs perspective; support of the activity of representative offices of foreign companies in Ukraine. The team successfully defended the Ukrainian subsidiary of a large international grain trader company in disputes on cancellation of tax notifications-decisions, and confirmed the lawfulness of deduction of tax expenses, VAT credit and VAT refund. The firm successfully represented Metro Cash & Carry in submitting a constitutional complaint to the Constitutional Court of Ukraine that recognized the provisions of legislation regarding deprivation of the right for the return of overpayments of the land tax on the land plots, which is located in ATO territory, contradicting the principle of rule of law. The firm is also involved in pre-trial procedures, consulting, post-audit, litigations with customs, and benefits from extensive practice on white-collar crime focused on related tax cases. The firm’s transfer pricing practice compliments its offering with the support of reporting, risk-based audit of pricing system, support during audits, appeals against additional tax assessments. Undisputable market authority Alexander Minin is the most respected for his prowess in tax disputes. Alexander Shemiatkin is a top-referred tax practitioner who often acts in significant tax litigation. Ivan Shynkarenko runs the transfer pricing practice and customs matters.

The sizeable prestigious practice of EY is traditionally one of the primary choices for foreign investors doing business in Ukraine, and leading domestic companies. Given its strong commitment to commercial and transactional support, the team is particularly noted for its tax advisory practice, handling tax support of domestic and cross-border M&A, due diligence and restructuring of operational models. In 2019 the team provided comprehensive tax support to Horizon Capital in its acquisition of a minority stake in Dobrobut and in connection with its purchase of a minority stake in Ajax Systems. EY stands out for its unique experience in the energy sector, specifically tax aspects of production sharing agreements, and structuring investments in the energy sector. Other areas of industrial expertise include agriculture, banking and finance, telecommunications, IT, pharmaceuticals, mining and metals, FMCG, oil and gas, hospitality, etc. The company also supports its clients in presenting and substantiating tax policy proposals to the government. Vladimir Kotenko has an exceptional reputation and is noted for strong recognition in the business community. Other key figures are Olga Gorbanovskaya, Iryna Kalyta and Halyna Khomenko. EY has a separate transfer pricing practice headed by renowned expert Igor Chufarov that renders support during transfer pricing audit, preparation of documentation and report on controlled transactions for a number of diversified business groups.

With the global network and renowned international name Baker McKenzie is a premier choice for major corporations on their tax structuring and planning queries, mergers and acquisitions as well as pre spin-offs, restructuring, tax structuring of supply chains and distribution models. The firm advises shareholders of Biopharma, a leading Ukrainian manufacturer of pharmaceuticals and healthcare products, on the tax implications of the carve-out of its non-plasma business and its further sale to Stada AG; advised Remington Seeds, one of the largest global seed producers, with respect to a strategic agreement with MAIS to purchase its seed plant and farming operations in Ukraine. The firm has a wealth management group dealing with domestic and international tax succession. The tax practice advises on specific tax ramifications in a variety of sectors, in particular, IT, transport and logistics, construction and engineering, metals and mining, agribusiness. Other domains include tax disputes and transfer pricing (TP) services, advising on TP reporting requirements and implications. Hennadiy Voytsitskyi leads the tax practice group and has a well established reputation in this area.

DLA Piper Ukraine has a strong cross-border advisory practice that is a part of its global practice group, and possesses renowned expertise in international tax, transfer pricing, and increased presence in tax controversies. This past year was marked with complex tax advice on global M&A — tax support to Neqsol Holding in relation to acquisition of Vodafone Ukraine. Another public case is tax structuring advice to OPIC, an agency of the United States of America, on providing a loan facility for financing the Zaporizhzhia Wind Farm project. The firm’s recent tax portfolio includes tax structuring advice on holding and financing operations, VAT advice in multijurisdictional mandates, structuring operational models and sales transactions, supporting clients within tax audits and at the stages of challenging tax assessments. Most recently the team supported Atlantic within a tax audit, and at the stages of challenging of tax decisions within administrative appeal and court procedures. The formidable clientele includes EPAM Systems, Maersk, Toshiba, Pfizer, Cyprus Popular Bank Public Co. Ltd, Citibank NA New York, Mondelez Ukraine, Carlsberg, Adobe.  The TP project portfolio includes preparation of transfer pricing documentation and reports on controlled transactions, development of TP policies, identification of TP risks and advice on changes to the transfer pricing model. Illya Sverdlov, tax partner, gained recognition for advising multinational clients for cross-border transactions.

KPMG Law has one of the largest tax teams in Ukraine, rendering full-service tax offering to prominent domestic and international companies and organizations in such industries as consumer markets, financial services, agriculture, power engineering and natural resources, healthcare and pharmaceuticals, technology, automotive industry, transport and infrastructure. Oksana Olekhova heads the tax advisory group. The firm’s rapidly growing private client practice is led by Oleksandr Boboshko, and involves structuring private assets and resolving complex international tax matters. The firm has rapidly developed its tax disputes pipeline and is referred as a strong competitor by sharp tax litigators. The team represented Booking.com Ukraine in pre-trial proceedings on cancellation of a tax demand and the notice regarding property inventory; defended the interests of the permanent establishment of Westinghouse Electric Sweden AB in a tax dispute on corporate profit tax payment. Another notable ongoing case is representation of PJSC Podilskyi Cement in a tax dispute regarding additionally charged withholding tax of circa USD 3.6 million with the usage of the beneficial owner concept and provisions of double tax treaties. The firm succeeded in one of the new type of cases in Ukraine on transfer pricing rules, representing PJSC Ferrexpo Poltava Mining in a TP dispute for an amount of around USD 60 million. Other clients of the tax litigation practice encompass Kronospan UA, MBK Financial Company (Portmone), PRADA Ukraine, PJSC Rubezhnoye Cardboard Package Mill, representative office of UCB Pharma GmbH, Philips Lighting Ukraine, ACP Ukraine, CTPARK LVIV LLC, Discovery Communications Ukraine. Larysa Antoshchuk was constantly referred as one of the most knowledgeable tax litigators. The transfer pricing practice is run by Konstantin Karpushin, and is the largest on the market. Mykola Mishin, head of the transfer pricing group, is a highly regarded practitioner.  Volodymyr Chyzhykov and Yaroslav Kotlyar are also known TP experts on the market. Partner and head of tax and legal Sergey Popov is the central figure.

Sayenko Kharenko’s full-service tax practice is rapidly growing its capacities and cross-border capabilities, having signed a collaboration agreement with international association Andersen Global. The firm is equally well-versed for international and domestic tax issues, private client-related tax mandates, and strong performance for tax controversy work. Over the past year the tax practice focused on providing sophisticated cross-border transactional tax advice and tax structuring, advising on BEPS-related issues, performing tax audits and secured a number of important wins in complex tax litigations. For example, the team successfully represented Philip Morris Ukraine in a number of precedent tax and customs disputes in relation to cancellation of additional customs payments in the amount of approximately UAH 635 million, which was reached by a settlement agreement; acted for Ceetrus Ukraine in a tax dispute that was cancelled at a pre-trial stage. The firm currently represents Shell Ukraine in a tax dispute on cancellation of corporate profit tax assessment. The firm advised on assessment of VAT as a result of liquidation of ineffective wells as one of the stages of an exit strategy from the Ukrainian energy market; tax issues with respect to debt restructuring; outstaffing services and related tax risks; dividend distribution set-up. The firm’s client roster includes the largest multinational and Ukrainian companies in the agricultural, banking, chemicals, FMCG, IT, mining and metals, oil and gas, retail industries. Given her many years of commitment to the firm’s tax practice Svitlana Musienko, partner, has reinforced the team’s capacities, and is noted as one of the most experienced experts in tax planning. Vitaliy Odzhykovskyy, counsel, is a notable tax litigator.

AVELLUM has a diversified practice portfolio with the lion’s share of operational structure planning and disputes, as well as a steady flow of instructions for tax treatment and compliance, establishment of private equity and investment funds. The practice also supports transactional workflow dealing with M&A and corporate structure planning. The firm has a well-established wealth management practice, and develops tax prudent succession planning structures for its clients. AVELLUM advised Uber Eats on all the tax aspects of operation of marketplace generating leads for food delivery couriers, and Uber Shuttle — on the operation in Ukraine of an innovative platform aimed at matching up customers together to share one high-capacity vehicle. The team advised Citigroup Global Markets Limited and Deutsche Bank AG, London branch, on the applicable withholding tax regime in relation to interest payments under Eurobonds and Eurobond-funded loan. The firm is also experienced in advising BEPS-assessment and handling complex tax disputes regarding cancellation of tax assessment notices. The client portfolio includes Jacobs Douwe Egberts, MHP, Caterpillar, Dobrobut, Amigo Toys, Wings and Freeman Capital Ukraine, Podilskyi Energoconsulting, Tavriya V, Luxoft, CHS. Tax partner Vadim Medvedev is endorsed for his deep understanding of cross-border tax issues and rapidly growing involvement in tax disputes.

Asters has a notable tax structuring experience working on M&A and corporate transactions, debt and equity securities issue, distribution of dividends, financing, cross-border trade, real estate matters, and providing advice on BEPS requirements. The firm has a standalone wealth management practice, and is keen to provide advice on outbound tax and structuring investments of Ukrainian high net worth individuals abroad. As one of the leading Ukrainian legal counsel in the energy sector, the firm ensures tax structuring of renewable plants construction and other tax related aspects, and advises on PSA regime. The firm is adept to act on tax controversies and represent clients in courts in multi-million disputes over tax assessments, and represents clients in criminal proceedings related to the alleged tax evasion. Other regulated industries of the tax team’s work include pharmaceuticals, IT, mobile telecom, e-sports and infrastructure. ED&F Man, International Finance Corporation, Molson Coors and rail operator Ukrzaliznytsia are among the firm’s publishable clients. Constantin Solyar is a lead partner. Oleksandr Maydanyk, counsel, represents clients in tax disputes and is endorsed for his proficient litigation performance. Alexey Khomyakov, partner, left the firm[1].

The sizeable tax practice of Arzinger is divided into advisory and tax and customs litigation. In 2019 the tax practice operated closely with the corporate and M&A team, providing tax advice on M&A deals and restructurings. Acting as a legal counsel to Delta Wilmar CIS, Arzinger conducted in-depth due diligence of the target and developed an effective cross-border deal structure to arrange acquisition of PJSC Chumak, a well-known Ukrainian manufacturer of food products, from Dragon Capital. The firm advised Von der Heyden Group, an international group of companies engaged in real estate development, real estate leasing and hotel management business, on peculiarities connected with establishment of a closed-end investment fund and asset management company and their further activities in Ukraine. The firm has recently seen growth of its private clients practice. In addition, the firm is well-versed in tax controversies, and provided legal support during tax audits, appealing decisions and actions of tax and customs authorities. The track record of the practice involves representation of international business, industry-wise from pharmaceuticals, agriculture, automotive, food and beverages. Arzinger also supports the officials of clients within criminal proceedings based on tax and customs audit results. The tax advisory practice is co-headed by Denys Siiushov and Yuriy Fedchyshyn. Kateryna Gupalo, partner, is in charge of cases involving white-collar crime and tax evasion. Dmytro Trut, counsel, took the leading role in tax litigation.

EUCON Legal Group has a versatile tax practice with exceptional recognition in tax litigation and transfer pricing, and sharp focus on complex tax advisory projects. The firm represented the interests of Ukrrichflot PJSC in administrative appeal of fines issued by Ukraine’s tax authorities, and advised the company on the tax consequences of the acquisition of Chernihiv River Port. Another high value case is representing Energo Trade Ukraine on challenging additional charges in corporate profit tax after tax auditing. The group operates throughout two offices in Kyiv and Warsaw, and extends its portfolio of outbound investment projects and tax structuring of supply chains. In particular, the team advised a Ukrainian investor, EU VegOils Group Sp.z o.o, on construction of an oil packaging plant in Poland, including the tax aspects of import and customs clearance. Another landmark project is tax planning and structuring the launch of production by Milkiland UA in Poland. The firm is known for its long-term addiction to transfer pricing as a standalone practice that is a member of TPA Global. EUCON defends Plastics-Ukraine in a precedent transfer pricing dispute regarding recognition as illegal of the government decision to include Switzerland as a low tax jurisdiction, and appeals charges made in accordance with an illegitimate decision. Larysa Vrublevskaya head the TP group undertaking instructions from both international and domestic companies (e.g., Louis Dreyfus Company Ukraine, Clovin Ukraine, Pruszynski, Groclin Karpaty, Bionorica, Afitrade, Natur Produkt Vega and others). As one of the most influential tax lawyers in Ukraine, managing partner Yarolav Romanchuk is noted for his strategic role in client relationships, management of the disputes portfolio and advisory development. Another key figure in tax dispute work is Volodymyr Bevza. Andrii Romanchuk, head of the Warsaw branch, rapidly develops a pipeline of tax structuring of operational models within outbound investment.

Ukrainian law firm GOLAW has a strong reputation in the market due to its long commitment to taxation law. The firm is constantly noted for its strong performance in tax disputes, and year-over-year expands its portfolio of advisory projects. The firm advises on the taxation of commercial activities, including tax consequences of commission agreements, additional benefits, expenses for marketing services, bonus payments, taxation of sales via the Internet. GOLAW advised the Export Guarantee and Insurance Corporation on the tax consequences from the sale of a single property complex in Ukraine, structuring the most convenient way of alienation with regard to withholding tax. The firm’s litigation caseload is facilitated by queries from banks, energy, real estate and construction, retail and FMCG. Selected clients of the tax practice are Enkom a.s., TIU Canada, GAP, Marks & Spencer (Fiba Retail Group), Evyap Trading, Zara (Inditex Group), Himagro, Red Bull, Oriflame, Metro Cash & Carry, ProCredit Bank. Dedicated partner Iryna Kalnytska is a strong tax litigator, and worked throughout the extensive advisory practice of the firm. Distinguished practitioner and managing partner Valentyn Gvozdiy enjoys a legacy for his broad background in tax.

MORIS GROUP is known for its extensive tax litigation practice, being preferred by market leading companies in the alcohol beverages and drinks industry, real estate and construction, energy. Among the clients of representations in tax controversies are Persha Pryvatna Brovarnia, Ivano-Frankivskcement, Tobidar, Aricons Group, Zakarpatnerudprom. The firm boasts further experience in advisory, including corporate tax planning and structuring, personal tax affairs. The practice is headed by Vasyl Andrusyak.

Lexwell & Partners is a dispute-focused firm with large industrial clients on board appealing tax charges in especially large amounts, and is among the leaders in terms of the value of supported disputes. The firm consistently represents ArcelorMittal Kryvyi Rig in an administrative and court appeal on tax charges with the total amount exceeding USD 55 million. Other clients from CRH group, namely Odesacement and Mykolaivcement, are represented in challenging the results of tax audits. Andriy Kolupaev and Igor Nagai are the main figures.

Sokolovskyi & Partners enjoys an established track record of cases against tax and customs authorities through challenging their inspections and orders, assets arrest, non-registration of tax invoices. The tax team is especially popular among domestic clientele, and regularly appeals customs decisions regarding calculation of customs value, changes in classification of goods and the reality of transactions. The tax practice works with the criminal defense team on tax evasion cases. The firm’s client roster includes NSI Bud, Affitrade, Avtozvuk, Pelagia Ukraine, Mahazyn Egerzund, Kyiv Vitamin Plant. The big team is led by three partners. Natalia Kurilenko runs tax consulting and representation in disputes. Tetiana Lysovets represents clients in criminal proceedings on alleged tax invasion. Vladyslav Sokolovskyi is a highly-recognized practitioner noted for his long-standing commitment to tax disputes.

Ukrainian law firm ADER HABER provides consulting advice pertaining to the day-to-day operational activities of clients, and as a part of broader transactions, and renders support in tax audits and disputes. The firm provided consultation on the tax, contract and accounting activity of SOVCIAL Ukraine, in the field of IT-business; advised Panda Claim, a start-up on commission services, on incorporation and complex support for business activity. The notable litigation practice has experience in appealing decisions on the application of penalties and fines for untimely payment of the single social contribution, assessment of additional liabilities for VAT and income tax, regarding blocking of registration of VAT invoices. The firm’s clients encompass agribusiness, energy, IT, retail, real estate companies. Established followers take in Fudmerezha (ТМ Velyka Kyshenya), Oil Industry LLC, Colliers International Group Inc., Yandex N.V. Tatiana Daniltseva, partner, leads the insurance and tax disputes practice. Maryna Tomash, head of tax consulting and accounting services, left the firm in February 2020.

AEQUO has a well-versed tax practice enlisted for tax planning and structuring, including cross-border mandates, sector specific tax advisory and compliance, and dispute work. The tax team often acts alongside other practices providing tax structuring of M&A and corporate restructuring, dividends distribution, real estate deals, financing and restructuring, taxation of IP objects use, etc. AEQUO advised Naftogaz of Ukraine on tax matters in preparations on the issue of loan participation notes. Notable experience is accumulated in tax advisory for IT businesses, which made up a substantial client following for the firm. The practice advised RIA.com on the taxation of online services, tax risks of certain intra-group transactions; advised Yalla Classifieds OU, a company providing marketplace platform Lalafo, on tax implications related to implementation of an option program for company employees. The firm has a sustainable private client practice and advises on succession planning of assets in Ukraine and in foreign jurisdictions. In 2019 the firm demonstrated involvement in a series of significant tax disputes, and represented clients from heavy industry, agribusiness and retail. The community of tax litigators praised the recent achievements of counsel Myroslava Savchuk, naming her a prominent expert. Vasyl Mishchenko, senior associate, is focused on customs regulations matters. Managing partner Denys Lysenko is the practice head.

AMBER Law Company, a domestic firm, demonstrates a steady workflow for its tax controversies practice. The firm represented Kagarlyk Resource Agricultural Enterprise in a dispute regarding its reinstatement as a VAT taxpayer, as well as repayment of funds which had been maintained on special VAT accounts. The lion’s share of tax litigation is centered on cancellation of tax assessments and imposed penalties. Furthermore, the firm ensures defense on tax-related crimes assisting in criminal proceedings in parallel to tax litigation. Veronika Zarubytska is the practice head.

The Kyiv office of Dentons has a strong international tax practice, advising tax structuring and planning, transfer pricing issues, structured finance taxation. The tax practice works alongside the M&A and banking teams to provide coverage of tax issues under Ukrainian law within cross-border M&A transactions, financing and debt management. Dentons advised Competera, a next generation pricing platform for eCommerce and omnichannel retailers, on corporate and tax matters, including setting up US headquarters and establishing an additional operating entity in the US for direct cooperation with customers. The firm advises SMIS International Ltd on tax relating to the implementation of an e-health system in Ukraine. The firm’s industry specific expertise spans energy, life science, real estate, IT, banking and finance. Partner Igor Davydenko heads the practice. Other key practitioners are Tetiana Gryn and Valeria Tarasenko, who joined as a tax advisor in 2019.

EQUITY, a domestic dispute resolution heavyweight, is customarily enlisted by industrial enterprises for representation in tax litigation with the tax authorities. Another domain of the firm’s practice concerns the tax aspects of debt restructuring and recovery procedures. The firm represents the Azovmash Group of Companies in a series of tax disputes regarding the accrual of VAT and the registration of a VAT tax credit, SDRs and land tax. The tax team also advised on the tax consequences of changing the status of Ukrinkom and transferring the company’s loan portfolio. The lead partner is Serhiy Chuyev.

In 2019 Gramatskiy & Partners boasts its tax consulting practice as an integral part of large investment projects supported by the firm, tax planning of cross-border transactions, and demonstrated an increase in tax disputes and their sums. The wide-ranging expertise of the team spans appealing the blocking of VAT invoices, appeal against results of a tax audit on the additional charge of VAT and land tax, penalties, as well as support of tax audits by fiscal authorities. The firm enlarges its portfolio of transfer pricing requests from its clientele: Seven Hills, Promkabel-Elektrika, KSTT Services, Skywind Tech UA, PTS UA Services, Danfoss TOV, Finrostorg, Promtechresurs, Cyber Dynamics, Prodmarket and others. Vitalii Tymchuk heads the firm’s tax practice. Ernest Gramatskiy provides general supervision of transfer pricing projects.

Established in 2015, the domestic tax boutique ID Legal Group is focused on supporting mainly local clients before and during tax audits and controversies. The firm revealed diverse tax litigation caseload encompassing VAT refund, challenging additional tax liabilities after tax audits, and also often acts on out-of-court settlements. The firm assists clients with transfer pricing at different stages, from handling controlled transactions to TP documentation, prevention of fines and support during audits, appealing results of auditing by tax authorities. The lead partners are Oleg Dobrovolskyi and Anna Ignatenko.

As a prominent Ukrainian litigation firm Ilyashev & Partners is particularly adept for representing big taxpayers in tax disputes. The team has a track record of work in high-value tax disputes, challenging tax assessment notices, restoration of the right to VAT credit and VAT refund, appeals against penalties. For example, the firm advises Ferrexpo Belanovo Mining on challenging a tax notice regarding the payment of tax liabilities and fines; represents SE Antonov in a court dispute with the State Financial Inspection of Ukraine on illegally imposed penalties to the tune of USD 39 million. Another complicated dispute is representing FSC More in a series of litigations appealing against USD 2 million additional tax charges, and proving the right to receive a VAT credit, as this is complicated in terms of proof due to Russia’s annexation of Crimea. The firm extends its tax advisory portfolio, especially within international restructuring mandates. The Tallinn office has an advantage for handling this type of work. The team includes Nina Bets, Ivan Maryniuk, Ruslan Mannapov, Vitali Galitskihh, and is headed by Roman Marchenko.

INTEGRITES has a well-versed tax practice acting on advisory matters, tax and customs disputes, and extends its transfer pricing expertise. The firm enjoyed a record year in terms of supporting renewable energy projects, including specific tax issues. For example, INTEGRITES advised on tax and customs issues with respect to the development and construction of projects, pursued by NBT AS, Scatec Solar, Eurocape, United Green in Ukraine. Clients approached the firm for handling restructuring and reorganization of business, including cross-border mandates and tax compliance. The tax litigation portfolio stands out for assisting appeals in one of the largest tax assessments in Ukraine. In 2019 the practice saw a rise in incoming requests for transfer pricing advice, inter alia, prepared TP documentation and acted on subsequent disputes. The team acted as a legal counsel to Dunapack, Ukraine’s leading producer of corrugated packaging, in a transfer pricing dispute regarding application of a transfer pricing method and got victory in a court of first instance. Tax partner Viktoriya Fomenko is very visible on the market, and received endorsements as a deep and substantial professional.

VB PARTNERS houses a sustainable tax litigation practice acting in appealing against tax decisions and representing the officials of a firm’s clients suspected of tax evasion and forgery. With its large industrial clientele the firm regularly acts on scaled tax disputes with high value at stake, including on additional charges of tax liabilities, VAT refunds from the state budget, fines for delays in registration of tax notes. For example, the team represented the interests of the chairman of the board of Premium Commercial Bank PJSC in criminal proceedings related to tax evasion with the bank’s participation, pretrial investigation of which is carried out by the State Fiscal Service. Selected clients are Svitland Development Ltd, the leading development company, Mykolaiv Alumina Plant, Colliers International. Dedicated partner Volodymyr Vashchenko is an experienced tax practitioner, and runs the team of Denys Shkarovsky and Roksolana Lukinchuk.

Vdovychen & Partners is particularly noted for its tax litigation performance, representing clients in disputes appealing notifications-decisions on tax charges on corporate profit tax, VAT, land duty, and in criminal proceedings in tax evasion matters. Having developed its tax advisory domain over the last couple of years, in 2019 the firm advised on taxation of debt conversion into equity capital, taxation of dividends (including for non-residents) and the tax consequences of debt assignment. Another recent advisory highlight concerned the tax structuring of an IT business. Clients come from real estate and construction, investment, energy, engineering industries. Managing partner Oleg Vdovychen is the main figure.

Roustam Vakhitov, associated international tax partner of AC Crowe Ukraine, is acclaimed for being a notable expert in international taxation. In 2019 he was involved in international tax structuring projects with such groups active in Ukraine and abroad as Energy Drilling International Ltd., ViOil, MUK Group and several others.

Alekseev, Boyarchukov and Partners is focused on tax disputes. In 2019 the team represented TRS Leasing in tax litigation on VAT refund recovery; acted for Astorg, the largest national producer and distributor of meat products, and Premier Expo, the Ukrainian market leader in organizing international trade exhibitions and conferences in appeals against additional VAT charges.

Ante Law Firm possesses focused tax expertise in the aviation and pharmaceutical areas, which are the firm’s key sectors. The firm supports the representative offices of Qatar Airways Group and Ernest S.p.A. on their activities in Ukraine, including tax aspects. Sanofi-Aventis Ukraine and Zdravo LLC, large medical device and medicine distributors, are supported with their import-export operations, which include taxation and customs clearance advice. The practice is led by Andriy Guck.

СMS operates in Ukraine through two offices.

The tax practice of CMS Cameron McKenna Nabarro Olswang regularly advises on the tax aspects of domestic and international transactions, cross-border trade, investment structuring and corporate restructuring. As a leading law firm in Ukrainian energy, the office is particularly experienced in advising on taxation matters pertaining to the energy sector, including the import and export of gas and electricity, VAT in gas trading activities, renewable power projects, taxation under product sharing agreements and other issues. Olexander Martinenko, senior partner, leads the practice.

CMS Reich-Rohrwig Hainz advises on tax matters in the course of structuring investment projects and joint ventures, tax incentives, tax implications of the use of IP, taxation of royalties. Anna Pogrebna is the lead partner.

Eterna Law is engaged in tax structuring in the course of M&A, restructuring ownership, distribution of dividends, as well as tax planning, tax residence and disputes. The firm advises the Ukrainian Tennis Federation on various issues pertaining to tax treatment of non-profitable organizations; advised Alfa-Bank on identifying tax residence, obligations regarding declaration and payment of tax on income received abroad. Other publishable clients are Christian Dior Couture Ukraine and Khortytsa. Oksana Kneychuk is responsible for complex consulting projects. Tax litigation is run by the team of Oleh Beketov.

Ukrainian law firm EVERLEGAL runs tax advisory pertaining to corporate structuring, JV and M&A, and is also known for its growing portfolio of tax disputes. The litigation team, as led by Andriy Porayko, acted for OTP Bank, Agromino, Investment Company Concorde Capital, Svitland Development, First Ukrainian Expert Centre, Insurance Company Westin in a number of disputes with the tax authorities. The firm also advises IT companies on corporate and individual tax in connection with employment and corporate structuring.

LCF Law Group, a Ukrainian law firm with its main focus on litigation, represents clients in tax disputes. The firm challenges additional tax charges, also advising on tax liabilities within bankruptcy procedures. Managing partner Anna Ogrenchuk is the key figure.

Peterka & Partners, a Czech law firm with a network of CEE offices, including Kyiv, provides tax and regulatory advisory to clients on their fully-fledged activity. In a recent highlight the firm rendered tax and regulatory advice to ComCard, an American IT company, regarding the practical implications of using a business model in Ukraine; advised Mammoet, a global market leader in engineered heavy lifting and transport services, on tax aspects related to third-party debt settlement under a supply agreement for lifting works with a leading company in the energy sector. The industry specific expertise of the tax practice includes renewable energy, engineering, machinery, transportation, pharmaceuticals. The practice head is Galyna Melnyk, who now co-manages the Ukrainian office.

The tax practice of SDM Partners is experienced in advisory matters, including tax structuring, transactional tax and tax planning, VAT reimbursement, and represents clients in tax disputes. The firm successfully protected the interests of Royal Canin Ukraine in litigation, and assisted in the cancellation of income tax claims. The lead partner is Mykola Melnyk.

Wolf Theiss is retained by foreign clients in the main with respect to their transactions, operations and investments. The tax practice is exposed to tax structuring, taxation and reporting on transactions with securities, corporate rights and derivatives, taxation of non-profit organizations, permanent establishment risks related to cross-border flash sales transactions and the operation of non-commercial representative offices, taxation of R&D and IT/IP related activities, taxation under various incentive programs and benefits. The firm assisted Johnson Controls International with the reorganization of certain parts of its business and organizational structure, in course of the sale of its power solutions business; represented RMD Group, a Canadian investor, before Ukrainian tax authorities in connection with transactions involving the investor’s assets. In 2019 the firm enjoyed new client instructions for advising on corporate and individual tax related to structuring and operating an IT business in Ukraine. Mykhailo Razuvaiev is the practice head.

Dmytro Donets from PwC Legal is singled out by peers for his tax controversy and litigation performance. Andriy Polischuk from Deloitte is acclaimed by peers for M&A tax and advisory, tax due diligence.

Tetyana Berezhna, counsel at Vasil Kisil & Partners[2], is distinguished by the market for her good performance in tax disputes. Another renowned litigator is the firm’s managing partner, Andriy Stelmashchuk. The team is recognized for disputes centered around VAT.

 

[1]He was appointed acting head of the board of the PJSC Ukrainian Danube Shipping in November 2019.

[2]The firm hasn’t provided a submission for the research period.

 

Regional Counsel

ANK Law Office, based in Odesa, represents clients in tax litigation appealing against tax notification decisions through courts and tax audit, and handles specific tax advisory service. Recent advice covers currency regulations and control and VAT compensation, transfer pricing. The firm is hired by agricultural traders which export grain commodities. In particular, the firm represented Brooklyn-Kiev in a tax dispute appealing payment of corporate profit tax, VAT and penalties for a total of around UAH 56 million. Other clients include Agro-Reni (a subsidiary of Rusagro-Prim SRL), and Vector Oil Trade, Olena Pushchenska is the practice head.

Odesa-based Ukrainian law firm Jurline is retained for tax advisory, planning, tax aspects of corporate structuring and income repatriation, customs, as well as handing disputes with Ukrainian tax and customs authorities. The firm succeeded in the Supreme Court when representing Iceblick Ltd, a world leader in the production of refrigerants, in a dispute to appeal a decision that imposed a fine for late submission of a report on controlled transactions. Another notable case was representing the interests of the TIS-Grain terminal in the port of Yuzhniy in an appeal against the tax liabilities for VAT payment to the tune of around UAH 46.8 million. Other consistent clients include TIS-Mindobryva, Illichivsk Grain Terminal. The core figures of the tax practice are Vitaliy Cherkes and Maxim Kapelist.

Legrant, an Odesa-based law firm, is focused on tax litigation, representing companies involved in international trade. In 2019 the team succeeded in a number of cases appealing tax decisions of the state fiscal authorities in Odesa Region, having represented stevedore companies, traders and exporters. The disputes concerned additional tax liabilities, VAT charges and penalties, refusal to register tax invoices. The firm’s client roster encompasses Black Sea Commodities LTD., Global Ocean Link, Vtormetexport Ltd, Inzernoexport Ltd, METALSUKRAINE Corp.LTD, Olimpex Coupe International, Ferko, Transship. Managing partner Tatiana Titarenko is the main contact.

Krolevetskyi & Partners is a vivid legal counsel in Kharkiv with a special focus on litigation. The industrial expertise of the tax practice covers agribusiness, construction, logistics, distribution services, as well as state enterprises. Among recent client queries are special VAT treatment, application of fines and sanctions for untimely registration of tax invoices. The firm represented the State Enterprise Kharkiv Plant of Armored Tanks in an appeal on activities to the fiscal authorities; Kharkiv Agro-industrial Union on challenging corrections of customs value and recovery of customs duties. Other clients of the firm include important regional companies Ukrmashindustria, Vozrozhdenie Farm, Stalkonstruktsia 1, Stroi Group Invest. Ruslana Pyvovarova heads tax operations.

Shkrebets & Partners, one of the most recognized law firms in Kharkiv, has a sharp focus on tax litigation. The firm is a point of choice for local industrial clients, and state and municipal enterprises. The caseload of disputes encompasses challenging VAT and corporate profit tax liabilities, penalties, tax debt recovery, blocking of tax invoices. Recent practice also involved criminal proceedings on tax evasion. Clients represented include PJSC Kharkiv CHP-5, Research and Production Enterprise Zarya, Kharkiv Battery Plant Vladar, Automobile Assembly Enterprise Kobalt. Evgeniy Shkrebets and Yuriy Artuk are the key partners.

Sheverdin & Partners[1], based in Kharkiv, represents a number of regional and national businesses in tax disputes, especially based on notifications-decisions from the tax authorities. In a recent highlight the firm represented a major advertising holding in a USD 1.1 million tax dispute. The tax practice is led by managing partner Maksym Sheverdin.

 

[1]In March 2020 the firm merged with LCF Law Group.