This version of the page http://www.km-partners.com/en (0.0.0.0) stored by archive.org.ua. It represents a snapshot of the page as of 2014-09-04. The original page over time could change.
KM Partners
 TAX LEGAL CONSULTING
укррусeng
  • About us
    • Fees and Contract
    • Practices
      • tax issues
        • tax consulting
        • tax planning / structuring
        • taxation of representative offices of foreign companies
        • personal taxes
        • tax compliance review
        • defending tax payers during tax audits
        • administrative appeal on additional tax charges
      • issues related to transfer pricing
      • dispute resolution
        • regulatory disputes resolution
          • -- tax disputes resolution
          • -- other regulatory disputes resolution
          • -- customs disputes resolution
        • commercial disputes
        • labour disputes
      • customs
        • consulting on customs issues
        • structuring of cross-border transactions
        • defending interests of foreign economic activity operators during customs clearance
        • assistance to business entities in customs audit (post-audit)
        • administrative appeal on decisions of customs authorities
      • white collar crimes
      • real estate / construction
      • agriculture / land
      • natural resources / mining / ecology
      • investment / foreign economic activity
      • trade / distribution
      • corporate / M&A
      • antitrust / competition / anti-dumping
      • labour / employment
      • banking / finance
      • intellectual property
      • contact person
    • Deals
    • Our сlients
    • Recognition
    • WTS Alliance
    • Contact us
    • Contact person
    • Vacancies
    • Personal Data Protection Policy
    • Terms of Use
  • PROJECTS
    • Tax reform
    • Tax dispute vs. crime
    • Motivation of the court decisions
    • NO to Article 212 of the Criminal Code
    • CODE NO
  • Publications
  • Our team
    • Partners
      • Alexander Minin
      • Maxim Oleksiyuk
      • Alexander Shemiatkin
    • Advisers / Of Counsels
      • Ivan Shynkarenko
      • Olena Bukuyeva
      • Inna Taptunova
      • Taras Stets
      • Kateryna Gupalo
      • Oleksiy Spivak
      • Yaroslava Ivasyuk
      • Vitaliy Odzhykovskyi
      • Oksana Sokolova
      • Alexander Shvorak
      • Tetiana Suchyk
      • Taras Zhukovskyi
      • Antonina Gorodetska
      • Vasyl Cherednichenko
    • Administrative staff
  • Useful Documents
  • News
    • Important
    • Company news
  • Newsletters
  • Exclusive
  • Press
  • Stories
  • Subscribe
Exclusive
3 September 2014Сontesting individual tax consultations from the viewpoint of judges of the Higher Administrative Court and the Supreme Court of Ukraine. The latest trends.
27 August 2014Issues that should be known in case of submission of a joint claim based on requirements under several agreements to a commercial court
21 August 2014Придбав послугу? Шукай бухгалтера все оформити
14 August 2014Огляд судової практики з питань, пов’язаних з коригуванням митної вартості товару.
6 August 2014The risks for business due to recent changes in criminal law. Liability for corruption offenses
1 August 2014Що треба знати мобілізованому про кримінальну відповідальність
1 August 2014Трансфертне ціноутворення та митна оцінка: як скористатися збігом об’єкта цих механізмів контролю цін?
4 June 2014Defects in primary documents as a risk factor for unreal/void transaction qualification. The latest trends in court practice and our recommendations
19 May 2014Things don't work the first time or following a “hot trail” of transfer pricing report
3 April 2014Legal regulation of permissive procedures for import of seeds, and the question of necessity of additional permissive documents for "relocation of quarantine materials

Company news
17 August 2014Oleksiy Spivak participated in the seminar "The ways of protecting business from the illegal actions of the law-enforcement and monitoring bodies"
21 July 2014A new computer program "km-partners.com" for review (reading) website publications
26 June 2014KM Partners law firm became a general partner of the III Annual Summer Forum of Public Law
10 June 2014"KM Partners consistently stands at the forefront of Ukrainian tax legal counsels" (the results of "Ukrainian Law Firms. A Handbook for Foreign Clients 2014" research)
26 May 2014Alexander Minin has been recognized "The Lawyer of the Year in Taxation" according to "Legal Awards 2014"
23 May 2014The lawyers of KM Partners were selected for inclusion in the The Best Lawyers in Ukraine© 2014 edition
21 May 2014The tax dispute for material amount is lost – this is not yet a tax evasion! Our attorneys’ at law practice
29 April 2014KM Partners has been ranked in tier no. 1 of the Tax according to the results of Chambers Europe Guide 2014
25 April 2014Alexander Minin moderated the tax session of the VII Annual In-House Counsel Conference held by the Ukrainian Bar Association
18 April 2014Partners Alexander Minin and Alexander Shemiatkin participated in the II Annual Judicial Forum

Important
The new risks for business due to changes in the Criminal Code of Ukraine regarding corruption offenses
363
Subscription of access to materials of www.km-partners.com
362
Seminar on topical issues related to taxation
559

NEWSLETTERS
22 August 2014
121
11 July 2014
New rules of taxation of passive incomes of natural persons
420
9 July 2014
Transformation of tax disputes on material amounts into criminal proceedings is a painful problem for taxpayers (updated)
371
2 July 2014
Is it possible to obtain bonds on sum of the VAT refund declared in line 23.2 of the tax return for repayment of future periods payments? Several other problem issues of VAT bonds (updated)
667
1 July 2014
Non-stop operation companies are not obliged to bring on charge cash till 00:00. Court practice
418
27 June 2014
Mobilization of vehicles: what is the military – transport obligation?
1182
19 June 2014
Issues relating to the entry into force of the moratorium on the mortgage foreclosure
991
19 June 2014
Legislation changes regarding mobilized employees
925
16 June 2014
Interesting practice of the Higher administrative court of Ukraine regarding customs classification
399
16 May 2014
The procedure of individuals – entrepreneurs’ liquidation was significantly simplified that allows ceasing an entrepreneurial activity in one day, as well as the possibility to commit registration acts for legal entities which made a decision on termination was established
1061
10 April 2014
Payment for mineral resources use. The latest changes
683
9 April 2014
Changes to legislation in the sphere of business activities came into force
717
5 April 2014
Your employee has been called to the feats of war or military duty during the mobilization? Labour aspects
4824
28 March 2014
If you want to keep your VAT tax credit - keep track of public utilities payment by your supplier! These and other ‘know-hows’ of the Higher Administrative Court of Ukraine in the light of practice of thе European Court of Justice
887
6 March 2014
Statistics on investigation of criminal proceedings under Article 212 of the Criminal Code of Ukraine within the period of the year 2013 or “tax racket in order of the new Criminal Procedural Code of Ukraine”
1315
12 February 2014
Starting from January 14, 2014 the new form of consignment note is applied
2171
10 February 2014
Arm’s length prices in uncontrolled transactions: Part II Related parties and non-residents are back…
1032
22 January 2014
Criminal liability for tax evasion (Article 212 of the Criminal Code of Ukraine) - marginal amounts for 2014 underpaid which may give rise to criminal liability
1681
8 January 2014
The Law of Ukraine "On Collective Investment Institutions" entered into force
2166
25 December 2013
Criminal liability for raider actions: the background and the last changes
1832
25 December 2013
Is it possible to receive the compensation of damages (as a result of lawless decisions) by the tax authority?
1615
17 December 2013
The Ministry of Revenues and Duties clarified some aspects concerning the reporting on controlled transactions upon the results of 2013, as well as expressed the position on application of 5% fine
1468
6 December 2013
Which states would be considered as states with low tax rate for the purposes of the Law on Transfer Pricing?
3629
14 November 2013
Adjustment of the tax liabilities on the basis of notification about discrepancies issued by the controlling authorities under the procedure of para. 201.6 of the Tax Code
1533
31 October 2013
Arm’s length prices in uncontrolled transactions
2601
19 August 2013
The customs authorities should substantiate the choice of method for determining the customs value: court practice
4775
9 August 2013
The new system of control in transfer pricing: what is known today?
7944
5 August 2013
Significant activation of inspections of the Architectural Control Service
2489
12 July 2013
Thе Law On Transfer Pricing: new rules may be applied to all transactions starting from January 1, 2013?
2603
29 May 2013
Never give up! Or can you go on with the struggle with additionally assessed tax liabilities after criminal proceedings’ closure under para. 4 Article 212 of the Criminal Code of Ukraine?
3218
26 April 2013
Novelties of 2013 in the IT business taxation
3335
12 April 2013
The problem issues of VAT deduction to the tax credit when performing import operations by the tax payer on the basis of electronic customs declaration
4878
8 February 2013
Outsourcing services in accordance with the new Law of Ukraine “On Employment of the Population”
5827
6 February 2013
Peculiarities of taxation of operations with securities alienation by the excise tax
5892
5 February 2013
Ministry of Agricultural Policy and Food of Ukraine has published on its web-site the Draft Order “On Approval of the Confirmation Procedures for Importation of Seeds and Planting Material of Plant Varieties into Ukraine for Selection, Research and Exhibition” according to which import of unregistered seeds into Ukraine may be carried out only by those entities, activity of which is related to selection and research according to their constituent documents.
3498
24 January 2013
Recently published Law of Ukraine “On Agricultural Receipts” (becomes effective on March 19, 2013) will allow farmer’s creditors to collect pledge not only from debtors but also from farmers’ counterparties who bought pledged commodity. Since effective tools for distinguishing between pledged and unencumbered commodity of the same kind are practically absent, any commodity purchased from a farmer who issued at least one agricultural receipt is exposed to risk of being collected by farmer’s creditor.
3761
23 January 2013
The new Law of Ukraine “On Employment of the Population”: changes regarding quota of work places for citizens having additional employment guarantees
17990
26 December 2012
Criminal responsibility for tax evasion (Article 212 of the Criminal Code of Ukraine) – some aspects and amendments related to the new Criminal Procedural Code of Ukraine coming into force and respective amendments to the Tax Code of Ukraine
28860
25 December 2012
Tax implications for the employees due to the usage of the company car on lease
3403
8 November 2012
Customs authorities have a right to use every following method of assessment of customs value of goods if this value may not be assessed through the implementation of the previous method. In addition to that, customs authorities are obliged to prove the impossibility of implementation of every previous method, including impossibility of recognition of customs value presented by the declarant
4054
31 October 2012
Peculiarities of the exemption from criminal liability under Part 4 of Article 212 of the Criminal Code of Ukraine, according to the New Code of the Criminal Procedure of Ukraine: improvement of legislation on criminal proceedings through implementation of the definition of "brining to criminal liability" or "improvement" for "unconscious elements who are resisting to the bitter end"
9358
1 October 2012
Depreciation of the expenses for independent creation of intangible assets by the Enterprise аccording to the Amendments to the Tax Code of Ukraine which entered into force on July 1, 2012
3624
21 September 2012
Illegality of tax notification-decision made under the results of tax audit, set within the criminal proceedings before the sentence in such criminal case comes into force, is proved by the court of cassation
6098
6 September 2012
Arm’s length price as a method of filling the “gap”, i.e. the budget
5163
29 August 2012
Contesting unlawful charge for violation of “180 days rule” when importing goods, paid in advance
3465
16 August 2012
New mandatory requisite in the tax invoice "number and date of the customs declaration under which the customs clearance of goods imported into the customs territory of Ukraine was carried out" and the consequences of its introduction
8437
13 August 2012
Limitations of interest accrued in favor of non-resident andeligible for deduction according to the Tax Code of Ukraine
4001
9 August 2012
Annulment of VAT payer`s registration in view of missing at the registered office, non-confirming data on legal entity before the state registrar
3714
23 July 2012
Computation of royalties to be considered when determining customs value under the new Customs Code of Ukraine
4074
14 June 2012
Changes regarding the liability for violation of legislation requirements on labour
3169
6 June 2012
The Letter of the State Tax Service of Ukraine of March 13, 2012 № 6994/7/22-3317 determines the terms of submission of the declaration on currency valuables, that coincide with terms of submission of the CPT return under the Tax Code of Ukraine. For further information please see Exclusive section
2201
31 May 2012
The procedure of appealing the decisions, actions and inaction of customs authorities (their officials) under Chapter 4 of Section I of the new version of the Customs Code of Ukraine.
6393
31 May 2012
Is the issue regarding the transfer of the negative amount of the object of taxation from the 1st quarter of 2011 to the 2nd quarter of 2011 solved?! Analysis of the provisions of the Law of Ukraine “On Amendments to the Tax Code of Ukraine on Improvement of Some Tax Rules”
5916
23 May 2012
Customs declarations under the new Customs Code of Ukraine
13426
22 May 2012
Reimbursement of expenses as method of struggle against tax lawlessness Part II
2126
18 May 2012
Responsibility due to new version of Customs Code of Ukraine
7065
18 May 2012
Reimbursement of expenses as method of struggle against tax lawlessness Part I
7791
8 May 2012
Employment agreement and establishment of labour relations in accordance with the Draft Labour Code
6633
8 May 2012
Risks connected with fixing salary of employees in foreign currency
6548
8 May 2012
Regarding National Classifier of Ukraine DK 009:2010 "Classification of Types of Economic Activity"
5928
28 February 2012
Remuneration of labour in accordance with the Draft Labour Code
4919
14 February 2012
Regarding the Draft Labour Code
4315
3 February 2012
Concerning postponement of introduction of liability for breach of personal data protection legislation
4076
10 January 2012
Changes in the regulation of legal status of foreigners and stateless persons
3929
27 December 2011
Changes in the regulation of legal status of foreigners and stateless persons
3739
30 November 2011
Liability for the violation of the labour legislation concerning the labour safety financing
3833
12 August 2011
The new mandatory requisite of VAT invoice according to the latest amendments in the Tax Code
6928
29 June 2011
Concerning introduction of liability for breach of personal data protection legislation
4334
31 March 2011
Criminal liability for tax evasion (Art. 212 of Ukrainian Criminal Code) - marginal amounts underpaid which may give rise to criminal liability in the context of entry into force of the Tax Code of Ukraine as well as some other issues of importance
15324
13 January 2011
Concerning deduction of payments to individuals on agreement between the parties in accordance with the Tax Code
4132
12 January 2011
What VAT rate should be applied in accordance with the Tax Code? What rate should be applied for deduction of VAT credit? The risks and the necessity to obtain tax consultations
18544
29 December 2010
Application of the Decisions of the Supreme Court of Ukraine as precedents in litigations regarding value added tax
4095
8 December 2010
Reflections on determining the costs taken into account when determining the object of taxation according to the new Tax Code
3610
25 November 2010
Large taxpayers will be obliged to copy all the accounting for the tax authorities
3049
24 November 2010
Tax Code - changes in administration of tax, what can be expected
3694
23 November 2010
The president will sign Tax Code and then present a petition regarding changes. Can we believe in such project?
3083
12 November 2010
Draft Tax Code 2.2. - administrative burden and opportunities for the pressure increase, protection of taxpayers decrease
2744
4 October 2010
Risks related to adoption of the Tax Code, - documentary field unscheduled tax audits
3555
4 October 2010
Approximation of tax accounting and bookkeeping in Draft Tax Code
4187
22 September 2010
Regarding the definition of "royalty" term for the purposes of tax legislation, as well as for forming of the cost of royalties, paid to nonresidents (update of the Legal Alert 6, dated August 21, 2010)
2772
22 September 2010
Regarding the definition of "royalty" term for the purposes of tax legislation.
3285
21 August 2010
General opinion regarding Draft Tax Code in proposed version
3180
13 August 2010
Adoption of the Law “On Judicial System and Status of Judges” and amendments to the Code of Administrative Proceedings of Ukraine introduced thereby
5963
11 August 2010
More risks related to adoption of the new Tax Code
2612
9 August 2010
Principal risks related to adoption of the new Tax Code (continuation of the Legal Alert 2 dated June 29, 2010)
3019
15 July 2010
Mandatory payment of dividends in 2010
2431
29 June 2010
Principal risks related to adoption of the new Tax Code (continuation of the Legal Alert 2 dated June 29, 2010)
2913
17 June 2010
Principal risks related to imminent adoption of the tax code
3052
26 May 2010
Рractical recommendations in respect of documental confirmation of customs value, determined by declarant
4012
26 May 2010
Criminal liability for tax evasion (Art. 212 of Ukrainian Criminal Code) - marginal amounts underpaid which may give rise to criminal liability as well as some other issues of importance
4842
9 February 2010
Criminal liability for tax evasion (Art. 212 of Ukrainian Criminal Code) – marginal amounts underpaid which may give rise to criminal liability as well as some other issues of importance
2213
27 November 2009
Court practice as to the moment of deductibility of royalties for the profit tax purposes
5664
16 January 2009
Ratification of Convention on Mutual Administrative Assistance in Tax Matters
3110
27 October 2008
General Overview of Taxes Levied in Ukraine
3818
23 September 2008
Customs valuation of goods imported from related parties
3435
22 September 2008
Criminal liability for tax evasion (Art. 212 of Ukrainian Criminal Code) - marginal amounts underpaid which may give rise to criminal liability as well as some other issues of importance
6738
12 September 2008
Construction: considerable reduction of the amount of contributions into the infrastructure and area subject to transferring to local councils.
3132

Create an account
Forgot your username? Forgot your password?
Press
8 August 2014The combination of the two practices. The realities of transition from tax to criminal law
14 July 2014Tax system reloading: when fiscals will become partners for business
9 July 2014Protest settlements
16 June 2014VAT reform: stop stealing or abolish a tax
12 June 2014What danger carries the Financial Investigations Service?
29 May 2014The dropped investigation. Is it possible to stop the pre-trial investigation in a court?
21 May 2014The Law aims to struggle against raiders or to help them?
30 April 2014The new Law on simplification of procedure of business setting up
31 March 2014Bureaucracy reloading
13 February 2014Criminal liability after a tax audit and the new Criminal Procedural Code of Ukraine

© KM Partners, 1999-2014