TAX PRACTICE

Контрольованою іноземною компанією (КІК) визнається будь-яка іноземна структура, яку прямо або опосередковано контролює резидент України. З 2022 року в Україні діють нові податкові правила щодо КІК. Всі контролери зобов’язані подавати спеціальні звіти та, у разі наявності прибутку, сплачувати податки в Україні.

Nexia DK — серед перших в Україні, хто супроводжував клієнтів із КІКами ще у 2022 році. Ми маємо напрацьовані алгоритми, аналітичні шаблони та глибоке розуміння ризиків у реальних кейсах.

Наша допомога охоплює:

- Консультації з визначення резидентства, структури володіння та наявності КІК;
- Аналіз наявних компаній та формування переліку КІК;
- Оцінка пільговості: чи потрібно сплачувати податок, чи є підстави для звільнення;
- Підготовка звітності — Повідомлення та Звіт про КІК;
- Розрахунок скоригованого прибутку КІК (якщо потрібно);
- Електронне подання через Е-кабінет;
- Супровід у комунікації з податковими органами.​

International tax structuring continues to be in demand with our clients, despite trends such as the implementation of the BEPS Plan, the exchange of information for tax purposes and transparency. This area is of interest primarily to businesses given the ability to prepare consolidated financial statements for the entire group, predictability of tax and legal regimes in individual holding jurisdictions, protection of foreign investment, tax burden, the need for a transparent holding structure and more.

We work with companies in the agro-industrial sector, the pharmaceutical sector, FMCG. When advising on structuring issues, we recommend that clients pay priority to the protection of property and transparency of the structure, as necessary prerequisites for attracting foreign investment. Thanks to our Nexia International partner network, represented in almost 120 countries around the world, we provide companies with professional advice based on local and international specifics.

Our services include:

- Advising on structuring a group of companies, implementation of  a particular structure, support;
- Legal and tax advice on investment projects both in Ukraine and on Ukrainian investments abroad;
- Advising Ukrainian companies on the tax law in other countries;
- Optimizing business models and development of a rational structure of business processes;
- Advising on tax, legal and regulatory aspects of financial transactions;
- Tax advisory on international M&A transactions;
- Advising on tax and legal aspects of foreign economic activity.​

A tax and legal audit is conducted either (i) for a business owner or (ii) for a potential investor under an M&A agreement or debt financing, in order to determine the status of the audited company, identify its main tax and legal risks from business transactions.  In the audit report, we usually provide recommendations for minimizing / eliminating the identified legal and tax risks. During the audit, we can also provide clients with recommendations for improving their business processes, legal structure, tax burden, etc.

The audit usually includes the following:

- Checking the methodology of the company’s tax accounting;
- Analysis of major contracts (with residents and non-residents) for compliance with current tax legislation;
- Verification of related party transactions and controlled transactions;
- Checking the presentation on non-standard transactions in the tax and financial accounting;
- Identifying main tax risks and assessment of of their materialization possibility;
- Analyzing correct calculation of taxes and charges, timeliness and completeness of their payment to the budget;
- Tips on minimizing / eliminating identified tax risks. ​

Due to the harmonization of tax and financial accounting since 1 January 2015, the demand for accounting professionals has significantly increased. Our team is well-suited for such engagements. We have developed many years of experience and a high professional reputation in the field of tax, accounting and auditing. We help our clients with complex tax and accounting issues, and consult on adjustments that will minimize tax risks.  Our company closely monitors legislative changes and relevant practices, and in this way, we help our customers understand the impact of such changes on their business and respond to them in the best way.

Our services include:

- Advising on tax aspects of specific business transactions;
- Analysis of contractual relations from the taxation perspective;
- Effective tax structuring of domestic and external business transactions;
- Tips on tax aspects of M&A and other types of corporate reorganization;
- Timely information on changes in tax legislation;
- Tips on presentation of business transactions in financial and tax accounting;
- Training workshops on taxation issues;
- As part of our retainer contracts, we offer ongoing verbal and written consults on financial and tax accounting.​

Ongoing changes in the tax legislation of Ukraine together with the ambiguity of tax rules logically lead to an increase in the number of tax disputes. The profound expertise in the tax law combined with significant experience in supporting tax disputes allows our team to provide professional support to our clients in resolving administrative and litigation disputes with tax authorities.

Our services include:

- Developing a strategy for appealing tax notices;
- Preparation of procedural documents for appealing tax notices;
- Representing the client's interests in disputes with tax authorities in administrative or judicial proceedings. ​