Asters’ tax practice is integrated into the firm’s transactional work, thereby enabling seamless coordination of tax structuring across diverse sectors such as M&A, project finance, and real estate, as well as supporting Ukrainian high-net-worth individuals in outbound tax planning and global investment structuring. The tax team has developed sector-specific expertise by advising clients across heavily-regulated and emerging industries in Ukraine, including oil and gas, pharma, infrastructure, telecom, e-sports, gambling, non-profits, etc. In particular, the team advises Siguler Guff on tax issues related to a project aimed at repurposing the client’s land plot in Bucha for charitable initiatives. Throughout the research period the firm demonstrated diverse engagements and, among other things, tax structuring of asset acquisitions in Ukraine, restructuring intragroup loans, investment structuring, guidance on tax aspects of working with local contractors, compliance with CFC rules, and transitioning tax residency, etc. In addition, the firm has a strong track record in high-stakes tax disputes, including complex transfer pricing matters. The firm represents ROZETKA.UA in a significant case involving royalty deductions, bad debt taxation, and VAT issues. Notable wins include securing full cancellation of tax assessments for Western Oil and Gas Company LLC in a TP dispute, and successfully defending Novo-Sanzharsky Elevator LLC in a TP case regarding grain exports to low-tax jurisdictions, with a favorable appellate ruling. Constantin Solyar, lead partner and head of the tax practice, is supported by senior associates Yurii Dmytrenko, Roman Podzizei, and Pavlo Shovak. The tax litigation group is led by counsel Larysa Antoshchuk, widely regarded as one of the top tax litigators, with Oleksandr Matokhniuk playing a key role in the disputes team.

The tax practice of Baker McKenzie offers full-scope advisory services in international and domestic tax planning, M&A structuring, and transfer pricing, serving major corporations across diverse sectors. The team advises on VAT, customs, employee benefits taxation, and wealth management, and demonstrates track record of tax disputes representations. In a recent highlight, the Kyiv tax practice advises on complex Ukrainian tax implications related to market entry, service expansion, and restructuring under wartime conditions and evolving legal frameworks. Key focus areas include permanent establishment risk, anti-BEPS compliance, electronic supplied services (ESS) VAT registration, and advice on the Diia City regime for IT companies. The team provides strategic guidance on tax-efficient operating models and regulatory reporting in the face of martial law and shifting tax legislation. The tax practice advised Biopharma shareholders on post-closing transactional matters and tax structuring under new controlled foreign companies (CFC) rules. Tax partner Hennadiy Voytsitskyi focuses on international tax planning and structuring for both multinational and domestic clients, with senior associate Roman Koren playing a key role on the team.

EY Ukraine operates the country’s largest tax, customs, and people advisory practice, with a team of over 150 professionals serving a broad client base, including multinationals, domestic companies, and government bodies. The practice covers international tax structuring, transaction support, compliance, across a wide range of sectors such as energy, IT, manufacturing, and finance. EY consistently plays an active role in shaping national tax policy, advising on initiatives like CRS/FATCA, BEPS, and Diia City, and regularly contributes to legislative development through both client work and pro bono engagement. In 2024, the firm provided tax and legal support across a wide range of matters, including structuring private equity acquisitions, corporate reorganizations, and public-private partnership (PPP) projects such as the Zhytomyr hospital initiative. The practice advised on compliance with CFC regulations, conducted tax due diligence, and assisted with transaction structuring, corporate reorganizations and customs compliance. The Ukrainian team assists the IFC in developing the tax and accounting framework for agrarian notes, a new and unregulated financial instrument in Ukraine’s capital market, by analyzing their corporate profit tax, VAT implications, and financial reporting approaches. The transfer pricing team offers end-to-end TP services across industries, including policy design, documentation, audit support, and dispute resolution. Partner Vladimir Kotenko continues to hold a strong reputation on the market. The practice is led by a seasoned team, including partners Igor Chufarov and Olga Gorbanovskaya, supported by associate partners Iryna Kalyta and Halyna Khomenko.

KM Partners, a renowned Ukrainian law firm, is known for its exceptionally strong and versatile tax practice, providing a full range of services in tax consulting, customs and tax litigation, related white-collar crime matters, and transfer pricing. The firm has established a solid track record in representing clients in complex tax disputes. In particular, during the research period the firm represented a global real estate company in a tax dispute over alleged violations identified during an unlawful scheduled audit, ultimately securing the cancellation of over UAH 440 million in tax surcharges; acted for an international trade company at the Supreme Court of Ukraine in a dispute over land tax refund in the anti-terrorism operation zone, securing a ruling that declared the tax authority’s inaction unlawful and ordered the refund of overpaid land tax. The firm’s services traditionally include comprehensive support in transfer pricing, encompassing TP analysis, development and implementation of TP policies, and representation in disputes with tax authorities. For example, the team developed a tailored transfer pricing model for a leading Ukrainian military tech company specializing in unmanned aviation systems; implemented a defense strategy in a complex transfer pricing dispute impacting the agricultural export sector, challenging the tax authorities’ retrospective application of quoted prices under the comparable uncontrolled price method, which disregarded contractual pricing dates and threatened significant industry-wide TP adjustments. Alexander Shemiatkin and Elena Bukuyeva are noted for their extensive experience in tax litigation, while Inna Taptunova provides advisory on a broad range of tax consulting matters. Yuliia Kryvomaz, senior of counsel, is an important member of the disputes team. Senior partner Alexander Minin is regarded as one of Ukraine’s most prominent and versatile tax experts, and Ivan Shynkarenko heads the firm’s transfer pricing practice.

KPMG Law traditionally provides comprehensive tax services encompassing domestic and international tax advisory, corporate transaction support, tax compliance, litigation, and transfer pricing matters. The firm is regularly engaged to provide tax advice on structuring operational activities both within Ukraine and across international jurisdictions. In particular, recently the team advised Ukrainian pharmaceutical company Farmak JSC on financial and tax matters in connection with its investment in Symphar, a Polish-based pharmaceutical marketing firm; advised Depositphotos EU Limited on transferring its business model to the Diia City regime; provided Stape Inc with tax structuring advice on choosing an EU jurisdiction for opening a holding company. The tax litigation team handles high-profile disputes for international and local clients, covering issues like transfer pricing, fictitious transactions, application of Ukrainian and international accounting standards, permanent establishment reclassification, VAT refunds, overpaid tax reimbursements, etc. In particular, the team represents Telko Ukraine in a precedent-setting tax dispute over the discounting of long-term liabilities, arguing against the tax authority’s application of international accounting standards to a company operating under Ukrainian National Accounting Standards; represents Bohnenkamp LLC in a tax dispute challenging the tax authorities’ refusal to acknowledge the loss of primary documents due to military actions, arguing the notification met legal requirements and highlighting the absence of established judicial practice in such cases. The Kyiv office historically commands a well-versed transfer pricing offering, and is also enlisted to handle transfer pricing disputes, for example, it represents Transalliance LLC in a TP dispute, challenging the tax authority’s methodology. Partners Oksana Olekhova and Oleksandr Boboshko lead tax advisory projects. Iryna Khyliak, counsel, heads tax litigation, while Yaroslav Kotlyar, director, heads the transfer pricing practice. Partner Sergiy Popov is head of tax and legal.

Sayenko Kharenko’s tax practice delivers comprehensive support across contentious and non-contentious matters, with a strong focus on tax litigation, including transfer pricing, VAT, customs, and international tax disputes, as well as transactional tax structuring for cross-border M&A, corporate reorganizations, and financing projects. In 2024, the team was particularly active in supporting tax audits, advising on the tax aspects of international group restructurings, and providing ongoing corporate tax advisory services. Among the highlights is providing legal representation to Philip Morris Ukraine in a series of complex tax disputes with the local tax authority, around tax assessments concerning excise tax, corporate profit tax, and value-added tax; represents Reckitt Benckiser Household and Healthcare in several approx. USD 5.4 million tax disputes related to the refusal to refund VAT for imported goods; representation to ASBIS in connection with removing the company from the list of taxpayers which meet the criteria of high-risk taxpayers and renewal of VAT invoice registration, etc. The firm advised a leading Ukrainian UAV manufacturer, on complex tax, customs, and regulatory matters related to its participation in a pilot defense procurement project, focusing on tax-efficient structuring and compliance with defense procurement rules under martial law. Another highlight included advising L’Oréal on the legal and taxation aspects of structuring business operations in a foreign jurisdiction to support the company’s strategic relocation of part of its workforce and ensure business continuity. The firm also handles a series of tax disputes arising from transfer pricing audits conducted by the state tax authority. The tax team is led by partner Vitaliy Odzhykovskyy, a seasoned litigator with strong experience in transactional tax and dispute resolution. In February 2025, Kateryna Utiralova was promoted to counsel, recognized for her expertise in cross-border tax matters, transfer pricing, and structuring international operations.

Dentons’ tax practice provides strategic, sector-specific tax planning and compliance support, with strong capabilities in restructuring, cross-border investment, and nonprofit taxation. The team advises clients across a range of industries such as IT, natural resources, agriculture, and real estate, and is recently active in structuring Ukrainian operations and supporting humanitarian and NGO sector needs. During the research period the tax practice delivered sophisticated cross-border and domestic tax support for large-scale energy projects in Ukraine, in particular, advises on tax structuring for renewable energy developments, including wind and solar power, and supports major international clients with due diligence and transactional tax analysis in sectors such as mining and manufacturing. The practice also provides ongoing advice on employee relocation, tax-efficient compensation schemes, and shareholder agreements. The key figure is Valeria Tarasenko, tax advisor. Partners Igor Davydenko and Ihor Mehedynyuk co-head the tax practice.

EUCONLAW Group offers a comprehensive tax practice spanning structuring, international tax, litigation, and transfer pricing, with a growing strong focus on cross-border matters. Operating from offices in Kyiv and Warsaw, the firm advises on tax implications of corporate reorganizations, business and employee relocations, supply chain shifts, and Ukrainian companies expanding into the EU. During the research period the tax team successfully represented the Ukrainian representative office of Polish tech company Electrum Concreo Sp. z o.o. in a USD 3.6 million tax dispute with regard to the construction and servicing of a solar power plant; represented Plastics Ukraine in a USD 5 million tax dispute over alleged unauthorized fuel storage, arguing the gas in question was used solely for operational needs and did not constitute a taxable storage activity under Ukrainian law. The tax advisory practice team demonstrated steady performance by delivering comprehensive advisory services on controlled foreign company rules, for clients like Canvas International and TranSoftGroup. The team also provided in-depth tax consulting to major corporate clients such as Ukrrichflot and Plastics Ukraine, addressing diverse issues from dividend taxation and real estate tax benefits to international reporting. Backed by its membership in TPA Global, the experienced transfer pricing group remains actively engaged with a steady flow of client mandates (e.g., N’UNIT Ltd — New Ukrainian Network of Intermodal Terminals, Louis Dreyfus Commodities Ukraine, Pruszynski Ukraine, ES-PHARMA, Vorwarts Pharma, Startprom Trading, etc.). Managing partner Yaroslav Romanchuk provides strong strategic leadership and oversight of the practice, while Larysa Vrublevska, Yuriy Chebotar, and Zhanna Biloblovska head the tax advisory and transfer pricing directions. Andrii Romanchuk, head of the Warsaw office, advises Ukrainian and Central and Eastern European companies on tax planning and international tax structuring.

INTEGRITES is actively engaged in tax consulting across martial law-related tax changes, support transactional tax and private client matters, with substantial workload focused on resolving major tax disputes. The firm advises long-standing client Gradoil Group in three complex tax disputes with Ukrainian tax authorities, including one at the Supreme Court of Ukraine and two involving VAT and transactional legitimacy; represented a global e-commerce operator in a high-stakes tax dispute related to permanent establishment issues in Ukraine. Other disputes involved, among others, additional VAT charges, corporate profit tax, and penalties stemming from tax authorities’ claims, and a dispute over VAT invoice registration fines imposed during martial law. The tax practice team also advised on corporate restructuring strategies, prepared tax reporting under the CFC rules, tax implications of investing in construction of a residential property, as well as on tax and customs issues related to the development renewable energy plants. Partner Viktoriya Fomenko, who leads the tax and customs practice, is supported by the team of senior associates — Kostiantyn Kharchenko and Vitalii Labadin.

Kinstellar’s Kyiv tax team handles complex international and local tax matters, with a focus on cross-border structuring, taxation of export/import operations, and transfer pricing. The team advises multinational and domestic clients across sectors such as IT, defense, and international technical assistance, including guidance on Diia City and tax structuring under war-related constraints. It remains active in transactional tax support, regulatory adaptation, and strategic advisory for both commercial and non-profit sectors. Most recently the practice team provided strategic advice on selecting a holding jurisdiction, supported a client with practical aspects of obtaining Diia City residency, and advised on import-related tax and customs obligations, including tax treatment of military goods under Ukrainian law. Among public clients are authoritative names. For example, Pfizer, Jabil Circuit, Dufry Ukraine TOV. The firm also supports by preparing a transfer pricing report on controlled transactions and its submission to the tax authorities. The tax team of four is jointly led by partner Illya Muchnyk and managing associate Lyudmyla Dzhurylyuk, a specialist in corporate income tax and transfer pricing.

ARMADA’s tax practice demonstrates a high level of activity in contentious tax matters and cross-border tax consulting. The team achieved several notable victories in courts, including the successful unblocking of VAT invoices and the removal of clients from the risky taxpayer registry. Their expertise extends to complex issues such as CFC compliance, international tax structuring involving Polish and German tax regimes, support for foreign investors establishing Ukrainian operations, and grant taxation. The firm also provides preventive advice to mitigate tax risks in high-stakes transactions, customs disputes, and export-related VAT matters. The firm assisted one of the largest manufacturers of optical products, sights, thermal imagers on tax structuring of business activities. The practice is led by Anastasiia Luuk, while Oleksandr Shumskyi serves as lead partner.

Gramatskiy & Partners delivers full-spectrum tax services, including advanced tax optimization, transactional structuring, and international tax planning, while significantly strengthening its tax litigation practice in 2024. In the research period the team handled high-value matters spanning real estate tax optimization, VAT disputes, intellectual property transactions, and withholding tax cases involving beneficial ownership claims. Among landmark engagements were the UAH 63 million dispute for Seven Hills LLC on treaty-based withholding tax benefits and the full exoneration of MGT Black Sea LLC in a transfer pricing controversy over grain exports. The firm is followed by many IT sector players, instructing it to advise on relevant tax matters. The firm recently advised Software Co-Work on tailored tax structuring under Ukraine’s Diia City regime, and AlgorithmCenter JSC on tax-efficient restructuring of IP ownership and royalty flows across Ukrainian and European entities, including IP valuation, transfer pricing compliance, and intercompany agreements aligned with OECD standards. The firm advises a wide range of large and mid-sized businesses — including Seven Hills, Kontramarka OÜ, MTicket Group, UAF Marketing LLC, Wind Energy LLC, ZakhidHydroEnergo, Cicero AI Project, CIF Brickers, MGT Black Sea LLC, Arsenal-T-07, AlgorithmCenter JSC, Kvant Plant LLC. Additionally, the firm continued advising on TP-related issues, including development of internal TP policies, structuring TP documentation, and providing risks analysis. In 2024, the tax practice was headed by Vitalii Tymchuk (who moved to the State Tax Service in 2025). Partner Igor Reutov overtook the practice leadership role.

ID Legal Group is a boutique law firm specializing in tax law, offering expert tax consulting, compliance, and dispute resolution services, and regularly representing clients throughout all stages of audits and appeals before the Ukrainian tax authorities. The firm offers an express tax audit among its most popular services. The firm is also called upon advising on СFC rules, Diia City tax regime, and a full scope of  transfer pricing issues. During the research period the firm acted on a wide range assignments covering support of tax service’s inspections and challenging additional tax liabilities. The firm provided comprehensive legal, accounting, and audit support on a pro bono basis to an NGO during the implementation of the Ukrainian Olympic House Volia Space project at La Villette in Paris for the 2024 Olympic Games, including reporting, tax filings, and representation before tax authorities. The team also supported an intra-group restructuring involving the establishment of a logistics hub in Poland and prepared 2023 transfer pricing documentation, which led the Ukrainian tax authorities to cancel a scheduled audit. Partners Oleg Dobrovolskyi (tax controversy) and Anna Ignatenko (tax advisory, transfer pricing) are the main points of contact.

Ilyashev & Partners’ tax practice offers dedicated advisory services on complex tax matters, a robust litigation team handling high-stakes disputes, and comprehensive corporate tax support. The firm is particularly effective in representing large taxpayers, especially in challenging tax assessments, recovering VAT credits and refunds, and appealing fines. Its expertise also spans domestic and international tax issues linked to white-collar crime. The firm provided comprehensive legal support to The Estonian Centre for International Development on registering an international technical assistance project in Ukraine, including securing tax-exempt status, VAT exemptions, and compliance with national and international legal frameworks; advised GrainCorp Ukraine on securing adjustment sheets for 36 customs declarations, ensuring compliance with transfer pricing regulations. Throughout the research period the firm had a strong track record of advising on market entry strategies and tax structuring solutions. On the dispute front, the team represented Logos Group, which specializes in real estate, the hotel and resort business, in six complex tax disputes valued at USD 2.5 million, challenging tax assessments and procedural violations. Ivan Maryniuk, who specializes in general corporate tax, leads the tax practice. Kharkiv-based attorney Dmytro Lazebnyi focuses on tax litigation, while Odesa-based attorney Nataliia Kyreieva advises on customs matters.

LA Law Firm (until 2023 — Legal Alliance) expanded its tax practice into Central Asia, leveraging its niche expertise in the pharmaceutical and life sciences sectors to advise on audits, planning, and disputes. The firm assists an international charity operating in Ukraine by conducting a comprehensive legal audit, mitigating tax risks, recovering lost documents, and ensuring compliance with tax regulations; provided comprehensive legal support to a major Ukrainian pharmacy chain in implementing a loyalty program and offering telephone consultations, advising on tax implications related to VAT, corporate profit tax, income tax, military tax, and risks of tax audits. On the dispute track, the firm represented a pharmaceutical company in challenging a tax inspection that denied the return of 30% of the declared VAT credit, etc. Partner Vitalii Savchuk is supported by the senior team of Yaroslav Furiaka and Oleksandr Tsurkan.

MK Legal Service advises high-profile clients on complex tax matters ranging from launching innovative IT businesses under the Diia City regime to appealing against tax audit results, compliance, tax structuring, and dispute resolution. During the research period the tax practice advised on appeals against tax audit findings, resolved issues with blocked tax invoices, defended clients in the course of tax debt collection procedures, and achieved successful removal from the register of risky taxpayers. The team also supported clients with reporting obligations related to controlled foreign companies and compliance with anti-BEPS requirements. In a recent highlight the firm provided comprehensive tax consulting on the business launch of an IT start-up called Arms Club and selecting a tax regime for Diia City, while GigaGroup, firm’s established client from the telecom sector, approached the firm to support for appealing the results of the desk audit. The team operates under the overall leadership of managing partner Maksym Kurochko, with sector-specific direction provided by Serhii Husiev, who leads the HoReCa and retail support practice, and Artem Ostapenko, head of the IT/TMT practice.

Having offices in Kyiv and Ivano-Frankivsk, Ukrainian law firm MORIS offers a strong tax practice focused on tax planning and structuring for domestic and cross-border transactions, corporate reorganizations, and investment projects, while also maintaining a well-established track record in tax disputes. The firm’s tax litigation team frequently collaborates with its white-collar crime practice in matters involving alleged tax evasion. The firm continued advising IFCEM, a major Ukrainian cement and concrete industry player, and IF-Gips, gypsym production, on legislation on controlled foreign companies; advises Invest-Active Asset Management Company on the legal and tax structuring of a major healthcare investment project in Ukraine, including corporate setup, investment negotiations, and tax-efficient structuring of financing, VAT, etc. The firm provides full legal and tax support for a Ukrainian private client’s investment in U.S.-based startup Preply, ensuring a compliant, tax-efficient structure amid U.S. regulations and currency restrictions during ongoing martial law in Ukraine. The firm provides end-to-end legal support to Radomyshl in a USD 15 million multi-phase tax dispute. Vasyl Andrusyak is the lead partner.

PETERKA & PARTNERS delivers tax and regulatory advisory across business operations and corporate transactions in Ukraine providing strategic counsel on corporate taxation, VAT, and customs matters, frequently addressing cross-border complexities. In particular, during the research period the Kyiv team advised GENTEC CHP s.r.o., a prominent central European manufacturer of CHP units, microgeneration units, and trigeneration units for natural gas, biogas and other fuels, in connection with customs issues related to importation of equipment; advised Begoma Spedition Aktiebolag on VAT and tax risk issues related to the supply of services within international technical aid projects, navigating complex regulatory conditions required for VAT exemption. Among other notable highlights was assisting a pharmaceutical leader on mitigating tax risks resulting from the wartime destruction of goods and primary documents, securing necessary confirmations and an individual tax ruling. Halyna Melnyk, deputy director for the Ukrainian office and a co-leader of the firm’s global tax desk, leads the practice. Klara Karapetian is the team’s key member.

Sokolovskyi & Partners, a long-standing player on the legal market, places a strong emphasis on its tax practice, offering extensive expertise in both advisory and contentious tax matters. During the research period, the tax team advised on a wide range of complex matters, including structuring M&A deals in the renewable energy sector and navigating issues related to permanent establishment classification for corporate income tax purposes, taxation of profit distribution transactions, reporting obligations under transfer pricing and CFC rules. The practice is experienced in handling tax implications arising from wartime asset damage, asset transfers — including those to the Armed Forces of Ukraine. The team represents clients in multiple VAT-related disputes, particularly involving the suspension and refusal of tax invoice registration, and provides support during documentary audits. Partners Natalia Kurilenko and Vladyslav Sokolovskyi are recognized experts in tax law, while Tetiana Lysovets heads the firm’s work in criminal proceedings related to alleged tax evasion.

Stron Legal Services demonstrates expertise in complex international tax structuring, advising clients across diverse sectors such as streaming platforms, gambling, e-commerce, crypto, and fintech. Its legal support spans corporate and tax structuring, double taxation treaty application, VAT and withholding tax planning, CFC compliance, and cross-border labor and IP taxation. In a recent highlight the firm advised a Malta-based streaming platform group on complex international tax structuring, including CFC compliance, double tax treaty application, VAT planning, and IP-related tax optimization across EU and Asian jurisdictions. Oleg Derlyuk, managing partner, is the main contact.

ADER HABER is a Ukrainian law firm recognized for its strong track record in representing clients in tax disputes and providing support during tax audits, with notable experience serving a broad client base in the agricultural sector. In particular, the firm defended a global food and agtech leader in a tax dispute, attaining cancellation of a tax notice exceeding UAH 700 million; defended a leading international food and agtech group in a UAH 220 million transfer pricing dispute, persuading the court to reject the tax authority’s claims regarding the client’s chosen profit-based method and compliance with the arm’s length principle; defended a leading Ukrainian dairy producer in a UAH 370 million tax dispute, convincing the appellate court to uphold the first-instance decision that annulled the tax authority’s claims of fictitious transactions related to agricultural product resale. Selected clients include MHP, Vinnytsia Poultry Farm, Subsidiary Company Starokostiantyniv Dairy Plant, Panda LLC, Investcapital LLC, Ukravto Group LLC, etc. The tax practice is co-led by partner Tatiana Daniltseva and counsel Stanislav Karpov, with attorney Vadym Ponomarenko playing a key role on the team.

LCF Law Group is recognized for its strong litigation capabilities and is regularly engaged to handle high-stakes tax disputes. Recent experience includes developing defense strategies in several complex tax disputes involving VAT, corporate income tax, personal income tax, military duty, and withholding tax. In 2024, the practice expanded into advising on controlled foreign company taxation rules, including reporting obligations, structuring strategies, and assessing the impact of existing business structures on additional taxation for controlling persons. Additionally, the team also remains active in tax structuring, particularly in connection with corporate and M&A transactions. The firm also advised on the tax and legal aspects of cross-border financing for asset acquisition. The firm is followed by representatives of the gambling industry. Tax partner Andriy Reun is experienced in handling disputes and providing transactional tax advice. Senior associate Ihor Bielitskyi is the key tax team member.

ANTIKA Law Firm has a strong record in representing major corporate clients in complex tax disputes with Ukrainian tax authorities. It acts for ArcelorMittal Kryvyi Rih, PJSC in a series of proceedings against the Eastern Interregional Department for Large Taxpayers at the State Tax Service. The firm also supports AWT Bavaria Group entities across Ukraine in tax audits and disputes, including litigation and responses to scheduled inspections. The practice is led by partner Oleksandra Fedorenko, and is supported by Oleksander Tretiakov, senior associate.

Renowned for its vivid expertise in the energy and petroleum industry, AZONES Law Firm offers both tax litigation and advisory services. Throughout 2024, the firm represented clients in high-value tax disputes across administrative and commercial jurisdictions, handling complex issues including discounting mechanisms, challenges to tax audit findings, VAT refunds, corporate income tax assessments, and tax invoice registration. Among recent highlights, the team successfully represented a client in an administrative case concerning penalties for unregistered tax invoices, securing the cancellation of a tax notification exceeding UAH 178 million. On the advisory side, the firm assists clients with tax structuring, transactional planning, and legal support during audits. The team advises on the application of double taxation treaties, tax compliance under martial law, and tailored strategies for corporate tax efficiency. Key team members include Mykhailo Telezhynskyi, Alyona Ponochovna, and Yevhen Kurilov, led by Mykhailo Tretiakov, managing partner.

In 2024, EQUITY expanded its tax beyond traditional tax litigation — mainstay of the firm, to consulting services. The firm advises high-net-worth individuals and major domestic businesses across sectors including agriculture, retail, food distribution, construction, and healthcare. The firm continues long-lasting representation of Group of companies Azovmash in around 30 tax disputes, including the dispute over the claim of one of the companies of the group in matters related to the accrual of tax debt by the State Tax Service of Ukraine, consisting of corporate income tax, excise tax, value added tax and unified social tax; represents LLC Intertechenergo in a dispute over the recognition of illegal and cancellation of tax notices and decisions in the amount of USD 8 million. In addition, during the research period the team demonstrates mandates involving tax planning, reporting, and regulatory compliance, including handling complex matters such as the application of double tax treaties, resolving risk-based taxpayer classifications, and invoice blockages. The firm advised a Ukrainian award-winning producer in connection with the co-production of a new war drama jointly with foreign investors, advising, among other matters, on tax aspects. Sergiy Kyrych, counsel, lead the tax practice.

Vdovychen & Partners provides comprehensive legal support across a wide spectrum of tax law, including high-value tax disputes, VAT refund litigation, transfer pricing compliance, and defense in criminal tax investigations. The team represents major corporate clients during audits, in court, and before regulatory bodies, while its expertise also extends to advisory work on cross-border transactions, transfer pricing documents, taxation of dividends, and tax implications of charitable and commercial contracts. Oleg Vdovychen, managing partner, is the main contact.

Lexwell & Partners is known for its solid industrial client base and acting on tax advisory and disputes fronts. The firm demonstrated strong capabilities in high-stakes tax matters, advising CRH on tax aspects of its acquisition of Buzzi’s Ukrainian assets. The firm also represents Podilsky Cement in a landmark UAH 110+ million tax dispute with potential precedent-setting implications. Additionally, Lexwell provides ongoing tax advisory support to Sumitec Ukraine, which is part of Sumitomo Corporation, helping to navigate the complexities of Ukraine’s tax environment. Andriy Kolupaev and Igor Nagai are the main contacts.

The tax practice of the Ukrainian Mentors Law Firm focuses on representing clients in disputes over suspended tax invoices and broader tax controversy matters. With a client base spanning construction, manufacturing, materials supply, and IT, the team delivers industry-specific legal support. Notably, it has secured the registration of tax invoices and helps with maintaining regulatory compliance. Artur Svarych and Viktor Serebrianikov are the main contacts.

Ukrainian law firm NOBLES delivers tax advisory for international clients operating in Ukraine, with a strong focus on representative offices and subsidiaries. Its recent work covers permanent establishment qualification and associated tax liabilities, including corporate profit tax, VAT, and withholding tax, as well as liability for tax violations and tax reporting obligations. The firm also addresses complex issues like asset sales, intra-group reorganizations, and tax-efficient structuring of incentive programs. Its public clients include Ivoclar Vivadent, Beam Suntory, BayWa, H&M Hennes & Mauritz, AUTO1 Group, Llentab, DAAD: German Academic Exchange. Alexander Weigelt serves as practice lead partner. Denys Vergeles, counsel, is present across tax practice’s projects portfolio.

Prikhodko & Partners demonstrates a consistent focus on resolving practical tax compliance issues for businesses and individuals. The firm assisted clients in unblocking suspended tax invoices by preparing substantiated submissions and navigating administrative appeal procedures; provided legal support in declaring foreign income and calculating tax obligations, ensuring compliance with Ukrainian PIT and military tax regulations. The team has also helped clients to remove companies from the list of risky taxpayers and secured favorable court decisions related to rejected tax invoices. The practice is headed by Yevhen Yasinsky.

Wolf Theiss advises international businesses on tax structuring related to market entry, as well as the tax aspects of transactions, operations, and investments — including outbound investments made by Ukrainian companies. In 2014, the Kyiv team advised Flex, an international high-tech manufacturing company, on complex tax matters related to cross-border export/import transactions; advised NVidia an American multinational corporation and technology company, and Remington, the world’s largest third-party seed producer, on Ukrainian tax matters. In addition, the firm advised on legal and tax implications of enlisting contractors in Ukraine. Olga Ivanova is the key practitioner.

Our market research highlights law firms and professionals who, despite not submitting information for the current study, remain vivid market players and active in tax practice. These highlights, sourced from public records, emphasize the firm’s market presence — a fact repeatedly validated through our in-depth interviews.[1]

AEQUO* is present in the market with a commanding comprehensive tax practice that includes advisory services, transactional support, and litigation. Denis Lysenko and Vasyl Mishchenko are both known for tax expertise.

AMBER Law Company* is well regarded for its effective representation in tax disputes, with notable experience advising clients in the tobacco industry. Semen Khanin is the main point of contact.

Arzinger* is recognized for its strength in tax and customs disputes, with partner Kateryna Gupalo leading the practice, particularly in matters involving related criminal proceedings.

AVELLUM’s* tax practice, led by Vadim Medvedev, provides comprehensive transactional tax support across M&A, financing, restructurings, and capital markets transactions, where the firm historically has strong market positions.

Ukrainian law firm GOLAW* is recognized for its deep-rooted expertise in tax matters, actively advising on both contentious and non-contentious issues, with newly appointed partner Viktoriia Bublichenko emerging as a key figure in the practice.

PwC Legal* was noted for its active presence in tax advisory, disputes, customs matters and transfer pricing offering.

VB PARTNERS* is recognized for its expertise in handling tax disputes involving parallel criminal proceedings related to tax evasion.

Regional Counsel

Odesa-based law firm LEGRANT is focused on protecting clients from financial claims and penalties imposed by the State Tax Service, with a consistent record in administrative and judicial proceedings. The firm’s lawyers have attained the cancellation of tax notification-decisions by proving the invalidity of audit findings, misapplication of transfer pricing rules, and the legitimacy of currency offset arrangements in foreign economic activity. The tax practice also defends clients in cases involving the refusal to register tax invoices, successfully arguing procedural violations, lack of legal certainty, etc. Nataliia Makovetska is the main tax practitioner.

Kharkiv-based Roland Law Firm’s tax law practice focuses on resolving tax disputes, in particular, registration of tax invoices and their blocking, appealing against tax charges and customs duties. During the research period the tax team handled a number of complex tax disputes, including those related to VAT invoice registration, tax credit formation, and adjustments to negative VAT values. In one notable case, the firm secured partial cancellation of tax penalties imposed for late VAT invoice registration by proving that the client’s operations were disrupted due to the occupation and ongoing shelling of their region, which made timely compliance objectively impossible. The team also advises on cross-border structuring and effectively challenges restrictive classifications such as “risky taxpayers”. Sergiy Silchenko is the main contact.

Kharkiv-headquartered Shkrebets & Partners focuses on representing clients in disputes with tax authorities, with a strong track record of achieving the recognition as unlawful and cancellation of tax notification-decisions. The firm regularly handles cases involving tax debt recovery, penalties, and claims related to underpayment. The firm traditionally serves state-owned and municipal-owned enterprises, and regional industrial companies. Its expertise also extends to protecting clients from state budget claims, including those arising from state-backed loans, in particular, represented Utility Company Kharkiv Municipal Company for Waste Management. The practice is led by partners Evgeniy Shkrebets and Yuriy Artukh, with the key contribution coming from the key tax practitioners — Volodymyr Vynohradov and Yurii Babych.

Rivne-based Mykola Blyashyn Law Office was noted by market participants during in-depth interviews.

[1] The firms marked with asterisk (*) have not submitted information for the current research.