KM Partners
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About
Partners: Maxim Oleksiyuk, Alexander Shemiatkin, Ivan Shynkarenko, Elena Bukuyeva, Inna Taptunova
Number of partners: 6
Number of lawyers: 25
Languages: English, Russian, Ukrainian
Firm Overview:
Ukrainian law firm specialising in tax, legal and consulting services since 1999. KM Partners is the legal advisor of choice in the areas of tax, customs, transfer pricing and disputes resolution for many international leading companies and their subsidiaries in Ukraine, mid-sized businesses, as well as Ukrainian companies in various industrial sectors. Real estate, construction, land, M&A, labour and commercial law are also strong practice areas of the firm. Two legal entities operate under the trademark KM Partners: WTS Consulting, LLC and KM Partners Attorneys at Law. As a member of WTS Global, KM Partners provides comprehensive legal support of complex international projects where legal expertise in foreign legislation is required. This company is known for its complex high-quality approach to the solution of clients’ business issues.
Main Areas of Practice:
Taxation:
■ Consulting
■ Pre-trial challenging of tax assessments, actions/ inactions
■ Vat, excise tax and other indirect taxes
■ Labour remuneration/social security
■ Planning and structuring of business activities
■ Payment for the use of natural resources and other fees
■ Representative offices of foreign companies
■ Corporate profit tax/advance payments
■ Tax due diligence
■ Special tax regimes
■ Advertising, marketing services, sales promotion services, merchandising
■ Tax litigations
■ Assistance during tax audits
■ Avoidance of double taxation
■ Individuals/foreigners
Contacts: Alexander Minin, Alexander Shemiatkin, Inna Taptunova, Elena Bukuyeva
Customs:
■ Pre-trial appeal of decisions of customs authorities
■ Consulting regarding customs clearings procedures
■ Defence of interests during the customs clearance procedures
■ Post-audit: assistance during customs audits
■ Structuring of cross-border transactions
■ Customs litigations
Contact: Ivan Shynkarenko
Transfer Pricing:
■ Consulting support on transfer pricing issues
■ Support of reporting on transfer pricing
■ Developing documentation to justify the price level in controlled transactions
■ Risk-based audit of pricing system in relation to transfer pricing
■ Preparing responses to requests of controlling authorities regarding controlled transactions
■ Providing support during audits on transfer pricing issues
■ Appealing on additional tax assessments and sanctions following transfer pricing audits
Contact: Ivan Shynkarenko
Criminal Proceedings on White Collar Crimes:
■ Defense in criminal proceedings on white collar crimes and tax related crimes (tax evasion, criminal forgery, criminal negligence and other) is provided by KM Partners Attorneys-At-Law
Contacts: Alexander Minin, Alexander Shemiatkin, Elena Bukuyeva
M&A & Restructurings:
■ Legal and tax DD
■ Preparing shareholders agreements and SPA
■ Corporate and tax structuring
■ Post-merger integration
■ Preparing constituent documents
■ Supporting registration of companies
■ Obtainment of licenses and permits
Contacts: Alexander Minin, Maxim Oleksiyuk, Alexander Shemiatkin
Contract & Business Law:
■ Tailoring various complex agreements
■ Representing parties in pre-contract negotiations
■ Mediation
Contacts: Alexander Minin, Maxim Oleksiyuk, Alexander Shemiatkin
Litigation:
■ Representing clients in administrative courts
■ Representing parties in commercial and general courts
■ Arbitrations
■ Preparing lawsuits and applications, petitions
■ Support during enforcement of court ruling
Contacts: Alexander Minin, Maxim Oleksiyuk, Alexander Shemiatkin
Real Estate & Construction:
■ Legal support during land allocation
■ Obtainment of construction permissive documents
■ Preparing construction agreements (FIDIC inclusive)
■ Legal audit of title rights
Contact: Maxim Oleksiyuk
Agribusiness:
■ Legal support of commodity trading
■ Support of distribution of seeds, pesticides and fertilisers
■ Agricultural land issues
Contacts: Alexander Minin, Maxim Oleksiyuk, Alexander Shemiatkin
Distribution:
■ Tailoring distribution agreements with specific attention to competition aspects of distribution activity
Сontacts: Alexander Minin, Maxim Oleksiyuk, Alexander Shemiatkin
Competition & Antitrust:
■ Legal support during obtainment AMCU approval for concentration (merger) and concerted actions
Contact: Maxim Oleksiyuk
Labour/Labour Disputes:
■ Preparing by-laws of companies, job-descriptions
■ Support during obtaining job permits, representing in labour mediation and litigations
Сontacts: Alexander Shemiatkin, Maxim Oleksiyuk
Currency Control:
■ Structuring cross-border transactions with attention to Ukrainian currency control restrictions
■ Legal support during obtaining National Bank permits (individual licence)
Contacts: Alexander Minin, Maxim Oleksiyuk, Alexander Shemiatkin
Intellectual Property:
■ Copyright and related rights
■ Audit of intellectual property objects
■ Royalties and other payments for rights related to intellectual property
■ Plant varieties
■ Structuring relations related to the use of software as end user
■ Structuring relations related to transfer and licensing intellectual property
■ Technology, know-how
Contacts: Alexander Minin, Maxim Oleksiyuk, Alexander Shemiatkin, Elena Bukuyeva
Insolvency:
■ Representing creditors during bankruptcy proceeding
■ Legal support of liquidation of legal entity
Contact: Maxim Oleksiyuk
Ranked Offices
Provided by KM Partners
Articles, highlights and press releases
30 items provided by KM Partners
Development of TP control over PEs in Ukraine: new rules apply to profit calculations from May 2020
Development of TP control over PEs in Ukraine: new rules apply to profit calculations from May 2020
Statistics of criminal proceedings under Article 212 of the Criminal Code of Ukraine (“Tax evasion”)
Statistics of criminal proceedings under Article 212 of the Criminal Code of Ukraine (“Tax evasion”) for the first half of 2020
Responsibility for quarantine restrictions
Responsibility for quarantine restrictions: not about 17 000 UAH of fine for citizens, but about responsibility of officials for unlawful restrictions on business and society
How to deal with the contractor’s debt expected not to be returned in the tax accounting
How to deal with the contractor’s debt expected not to be returned in the tax accounting
New rules on rent for quarantine period
New rules on rent for quarantine period
Ukraine plans to tax supplies of digital services from non-residents
Ukraine plans to tax supplies of digital services from non-residents
Possible corporate income tax exemption for the first quarter
or “if you’re drowning, you’re on your own” rule
Confused about quarantine restrictions?
We propose to deal with the quarantine restrictions currently in force in Ukraine and Kyiv.
Restriction of the right to freedom of movement during quarantine
In our previous publications, we have analyzed all the quarantine measures that are applied in Ukraine since the introduction of quarantine.
Another Law concerning Coronavirus disease (COVID-19). What’s new in the labor aspect?
On March 30, 2020 the Verkhovna Rada of Ukraine has adopted the Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine Aimed at Providing Extra Social and Economic Guarantees due to Spread of Coronavirus Disease (COVID-19)” (the “Law”).
COVID-19 quarantine is legislatively recognized as “force majeure”: consequences and opportunities
On March 17, 2020 the Verkhovna Rada of Ukraine has adopted the Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine Aimed at Prevention the Occurrence and Spread of Coronavirus Disease (COVID-19) (hereinafter the “Law No. 530-IX) based on the Draft Law No. 3219 dated March 16, 2020.
KM Partners has defended the interests of METRO CASH & CARRY UKRAINE in the Constitutional Court
KM Partners has defended the interests of METRO CASH & CARRY UKRAINE in the Constitutional Court of Ukraine confirming the right for return the local taxes’ overpayment in ATO territory
KM Partners has successfully defended the client’s interests in a transfer pricing dispute
KM Partners has successfully defended the client’s interests in a transfer pricing dispute
KM Partners has defended «Mondelez Ukraine» interests in the dispute with the tax authority
KM Partners has defended «Mondelez Ukraine» interests in the dispute with the tax authority on the return of funds
KM Partners has defended «Mondelez Ukraine» interests
KM Partners has defended «Mondelez Ukraine» interests in the dispute over the code of the Ukrainian classification of foreign economic goods, determined by results of the post-audit, at the stage of appeal to the State Fiscal Service of Ukraine
KM Partners represented P&G Ukraine interests
KM Partners represented P&G Ukraine interests regarding overpaid tax reinstatement in tax authorities’ internal accounting
KM Partners celebrates its 20th anniversary
On March 22, 2019, KM Partners law firm celebrates its 20th anniversary.
Still under pressure: what is real purpose of controlling bodies?
The main purpose of controlling bodies should be the prevention of violations. Yet, being wrongly motivated, results in them not being interested in this.
Grey agricultural market in Ukraine: what measures should be undertaken in order to solve this probl
The existence of grey (shadow) agricultural market in Ukraine is nothing new, but during the years of 2015 and 2016, the shadow schemes had increased considerably
the victory of the KM Partners team in the dispute on the merits of TP rules concerning the net profit method
Do you or your bank own the money on your current account?
Over the last several years, more than 80 banks in Ukraine have been declared insolvent. Business entities and private citizens have lost billions of hryvnias that was on their current accounts. We’ve got used to the news of another bank turning into an empty can, from which all funds have been wash
The Court of Appeal cancelled the Court ruling on appointment of the tax audit under subpara. 78.1.11 of the Tax Code of Ukraine (case of A. Zhurzhii)
Exit Capital Tax in view of the discrimination of non-residents
The existing Ukrainian Corporate Profit Tax (”CPT”) system appears to be ineffective, creating prerequisites for its reform. The main problems that payers of the CPT face today are the complicated rules of tax base calculation providing for ambiguous and discrete interpretation, which is a constant risk…
End of special VAT regime for agribusiness
According to “Finalization Provisions” of the Tax Code, the special VAT regime for agricultural producers will end on January 1, 2017. As a reminder, the issue concerns a form of rebate, in which Art. 209 of the Tax Code currently allows taxpayers to retain from 15 to 50% (depending upon the type of…
Is the state willing to prevent tax-free import using the scheme of splitting the dispatches at last
Amidst falling real incomes of consumers, caused by drastic devaluation of hryvna and economic slow-down, the business of importers of consumer goods is fragile. However, not only economic reality resulted in diminishing of the market. Many importers report that their business is damaged by unprecedented…
Exit Capital Tax: Real Reform for Ukraine
<strong><i>Pre-conditions for its introduction</i></strong><br/>Corporate Profit Tax (‘CPT’) in Ukraine is no longer a budget-forming tax, and it is quite harmful tonormal business activity. CPT is actually a tool for direct capital withdrawal from the owner, determining the tax base as a “profit”.<br/>And if the owner does not make…
The statutory deadline under the Tax Code for making any substantial changes to tax law in the next year is approaching quickly. But it is already quite certain that this year, as usual, we will not see any tax changes by July 1, i.e., no less than six months before the new budget year, as required by…
<strong><br></strong><br/><strong>The fee for land (the land tax or land lease fee in the case of lease of public land) is established proportionally to the normative valuation of a respective land parcel. The reports from business of a drastic increase in the normative valuation of land represent a threatening tendency. As a result of the revised valuations, made unilaterally by local authorities, the fees for leasing public land are increasing significantly (up to 45 times in some cases known to us!) without the agreement of the lessor, and these increases are being upheld in the courts. Doing business in such explosive conditions is a challenge. How can these risks be prevented, or at least made more manageable?</strong>…
Salary indexation. What are the risks?
Salary indexation is a state guarantee provided to each employee under the legislation of Ukraine. However, in recent years, not many employers in the private sector have been concerned about this guarantee.<br/>Until 2015,failing to index salaries merely resulted in an administrative fine being imposed on…
Tax Controversy 2016 (Getting the Deal Through)
<b></b><br/><b>Overview</b><br/><b>1 What is the relevant legislation and who enforces it?</b><br/>Under the Constitution the tax laws shall be enacted only by Parliament. The Cabinet of Ministers in general is responsible for realisation of tax policy and may also implement certain regulations on tax-related matters. More specifically,…
Development of TP control over PEs in Ukraine: new rules apply to profit calculations from May 2020
Development of TP control over PEs in Ukraine: new rules apply to profit calculations from May 2020
Statistics of criminal proceedings under Article 212 of the Criminal Code of Ukraine (“Tax evasion”)
Statistics of criminal proceedings under Article 212 of the Criminal Code of Ukraine (“Tax evasion”) for the first half of 2020
Responsibility for quarantine restrictions
Responsibility for quarantine restrictions: not about 17 000 UAH of fine for citizens, but about responsibility of officials for unlawful restrictions on business and society
How to deal with the contractor’s debt expected not to be returned in the tax accounting
How to deal with the contractor’s debt expected not to be returned in the tax accounting
New rules on rent for quarantine period
New rules on rent for quarantine period
Ukraine plans to tax supplies of digital services from non-residents
Ukraine plans to tax supplies of digital services from non-residents
Possible corporate income tax exemption for the first quarter
or “if you’re drowning, you’re on your own” rule
Confused about quarantine restrictions?
We propose to deal with the quarantine restrictions currently in force in Ukraine and Kyiv.
Restriction of the right to freedom of movement during quarantine
In our previous publications, we have analyzed all the quarantine measures that are applied in Ukraine since the introduction of quarantine.
Another Law concerning Coronavirus disease (COVID-19). What’s new in the labor aspect?
On March 30, 2020 the Verkhovna Rada of Ukraine has adopted the Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine Aimed at Providing Extra Social and Economic Guarantees due to Spread of Coronavirus Disease (COVID-19)” (the “Law”).
COVID-19 quarantine is legislatively recognized as “force majeure”: consequences and opportunities
On March 17, 2020 the Verkhovna Rada of Ukraine has adopted the Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine Aimed at Prevention the Occurrence and Spread of Coronavirus Disease (COVID-19) (hereinafter the “Law No. 530-IX) based on the Draft Law No. 3219 dated March 16, 2020.
KM Partners has defended the interests of METRO CASH & CARRY UKRAINE in the Constitutional Court
KM Partners has defended the interests of METRO CASH & CARRY UKRAINE in the Constitutional Court of Ukraine confirming the right for return the local taxes’ overpayment in ATO territory
KM Partners has successfully defended the client’s interests in a transfer pricing dispute
KM Partners has successfully defended the client’s interests in a transfer pricing dispute
KM Partners has defended «Mondelez Ukraine» interests in the dispute with the tax authority
KM Partners has defended «Mondelez Ukraine» interests in the dispute with the tax authority on the return of funds
KM Partners has defended «Mondelez Ukraine» interests
KM Partners has defended «Mondelez Ukraine» interests in the dispute over the code of the Ukrainian classification of foreign economic goods, determined by results of the post-audit, at the stage of appeal to the State Fiscal Service of Ukraine
KM Partners represented P&G Ukraine interests
KM Partners represented P&G Ukraine interests regarding overpaid tax reinstatement in tax authorities’ internal accounting
KM Partners celebrates its 20th anniversary
On March 22, 2019, KM Partners law firm celebrates its 20th anniversary.
Still under pressure: what is real purpose of controlling bodies?
The main purpose of controlling bodies should be the prevention of violations. Yet, being wrongly motivated, results in them not being interested in this.
Grey agricultural market in Ukraine: what measures should be undertaken in order to solve this probl
The existence of grey (shadow) agricultural market in Ukraine is nothing new, but during the years of 2015 and 2016, the shadow schemes had increased considerably
the victory of the KM Partners team in the dispute on the merits of TP rules concerning the net profit method
Do you or your bank own the money on your current account?
Over the last several years, more than 80 banks in Ukraine have been declared insolvent. Business entities and private citizens have lost billions of hryvnias that was on their current accounts. We’ve got used to the news of another bank turning into an empty can, from which all funds have been wash
The Court of Appeal cancelled the Court ruling on appointment of the tax audit under subpara. 78.1.11 of the Tax Code of Ukraine (case of A. Zhurzhii)
Exit Capital Tax in view of the discrimination of non-residents
The existing Ukrainian Corporate Profit Tax (”CPT”) system appears to be ineffective, creating prerequisites for its reform. The main problems that payers of the CPT face today are the complicated rules of tax base calculation providing for ambiguous and discrete interpretation, which is a constant risk…
End of special VAT regime for agribusiness
According to “Finalization Provisions” of the Tax Code, the special VAT regime for agricultural producers will end on January 1, 2017. As a reminder, the issue concerns a form of rebate, in which Art. 209 of the Tax Code currently allows taxpayers to retain from 15 to 50% (depending upon the type of…
Is the state willing to prevent tax-free import using the scheme of splitting the dispatches at last
Amidst falling real incomes of consumers, caused by drastic devaluation of hryvna and economic slow-down, the business of importers of consumer goods is fragile. However, not only economic reality resulted in diminishing of the market. Many importers report that their business is damaged by unprecedented…
Exit Capital Tax: Real Reform for Ukraine
<strong><i>Pre-conditions for its introduction</i></strong><br/>Corporate Profit Tax (‘CPT’) in Ukraine is no longer a budget-forming tax, and it is quite harmful tonormal business activity. CPT is actually a tool for direct capital withdrawal from the owner, determining the tax base as a “profit”.<br/>And if the owner does not make…
The statutory deadline under the Tax Code for making any substantial changes to tax law in the next year is approaching quickly. But it is already quite certain that this year, as usual, we will not see any tax changes by July 1, i.e., no less than six months before the new budget year, as required by…
<strong><br></strong><br/><strong>The fee for land (the land tax or land lease fee in the case of lease of public land) is established proportionally to the normative valuation of a respective land parcel. The reports from business of a drastic increase in the normative valuation of land represent a threatening tendency. As a result of the revised valuations, made unilaterally by local authorities, the fees for leasing public land are increasing significantly (up to 45 times in some cases known to us!) without the agreement of the lessor, and these increases are being upheld in the courts. Doing business in such explosive conditions is a challenge. How can these risks be prevented, or at least made more manageable?</strong>…
Salary indexation. What are the risks?
Salary indexation is a state guarantee provided to each employee under the legislation of Ukraine. However, in recent years, not many employers in the private sector have been concerned about this guarantee.<br/>Until 2015,failing to index salaries merely resulted in an administrative fine being imposed on…
Tax Controversy 2016 (Getting the Deal Through)
<b></b><br/><b>Overview</b><br/><b>1 What is the relevant legislation and who enforces it?</b><br/>Under the Constitution the tax laws shall be enacted only by Parliament. The Cabinet of Ministers in general is responsible for realisation of tax policy and may also implement certain regulations on tax-related matters. More specifically,…