Tax dispute: transaction with nonresident | KPMG | UA

Tax dispute resolution practice at KPMG in Ukraine holds a business breakfast

Tax dispute: transaction with nonresident

On 4th September 2017 the participants of business-breakfast “Tax dispute: transaction with nonresident” analyzed the tax risks and tools for their reducing based on practice in seven tax disputes. Among the most interesting tax disputes are those concerning additional tax assessment upon interests, dividends, royalty payments by Ukrainian companies to their foreign counteragents.

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The speaker ending the event also has introduced a couple Ukrainian cases on transfer pricing concerning the form and delivery procedure for reporting controlled transactions, recognizing the transactions as controlled (known as technical disputes) and also the first case so called “substantial” transfer pricing case that has passed already through the first and appeal court instances in Ukraine.

“The proper evidences, both in disputes on beneficiary ownership status confirmation for the receiver of income sourced in Ukraine and disputes on transfer pricing rules, significantly increases the chances of winning the case in the court – notices Larysa Antoshchuk, the Head of KPMG's Tax dispute resolution practice in Ukraine, and proceeds commenting - the review of litigation cases analyses proves that a creative approach in the defense strategy and the thorough selection of evidences helps to defend the tax-payer position even in high-risk transactions. The principle of “economic substance” in transactions and corporate structure, however, remains actual. This matter is scrupulously analyzed by the judges in most cases”.

The following Tax dispute resolution group business breakfasts will be devoted to matters of evidential base in transfer pricing disputes, and the tool of procedural strategy on tax disputes.

© 2017 KPMG-Ukraine Ltd., a company incorporated under the Laws of Ukraine, a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

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