Online-Tax Development Programme

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Listen to online Stop   Online-Tax Development Programme. Date: 31 January2023. Time: 17:00 19:00. Language: Ukrainian. Place: Will be online. The tax field is one of the most volatile areas of doing business. 2022 made its changes and taxation has changed in accordance with the military times conditions. During the programme experts in taxation sphere will share their experience with you in the sphere of solving tax disputes, represent you the freshest cases, help you to understand all the peculiarities of taxation and how to distribute them in a right way for successful way of doing business.    Tax Development Programme was established in 2018 in order to help you to deepen into the tax sphere in Ukraine and abroad, find out all the nuisances of minimising and legal methods of optimisation, as well as tax structuring. Each season programme is updated in accordance with the new features of tax legislation.  Having successfully finished the programme, you will receive the certificate of completion.  During this season you will get ahead:  Familiarization with the novelties of taxation sphere for 2023   Cases of blocking tax bills  Deepening in the sphere of value-added tax and single tax  Understanding how taxation works in case of company’s relocation to the West of Ukraine   Peculiarities of taxation in the countries of Central and Western Europe in case of company’s relocation in military times   Local and international aspects in taxation   Income tax  Target audience:  Chief accountants.  Finance managers.  Senior managers of the tax and legal services department.  Programme  Module 1. From 2022 to 2023: realizing what has happened and how it influenced on tax obligations – Oleksii Shmatko, January 31, 17.00 – 19.00  War, its influence on financial state and tax consequences: - debit, depreciation and revaluation: accounting and tax consequences, - on single tax and beforehand: some peculiarities of tax payment and tax control,  - reduction of net assets of the company and tax consequences. Organizational-economic decisions that ae worth not be forgotten,  - company’s profit has enormously dropped: we take decisions on adjustment’s usage again  Renewal of the control on transfer pricing and non-residents taxation: what to expect? New concepts in taxation that took place in 2022: - controlled foreign company’s taxation: important aspects that should be considered for the controller (individual or entity)  - «Nexus-triad»: place of the effective management, permanent representation and controlled foreign company: look through in a new way on taxation of the international structures   - peculiarities of the “outstretched hand” principle usage during the war   - alignment in transfer pricing and “constructive dividends”  Taxation of people that got asylum in other countries: - problem of the double tax residence and some advices on it solving, - tax payment in two countries and evasion of double taxation,   - reporting presentation on controlled international companies,   - how to organize its tax issued on the new place,   - connection between management and personnel taxation, and employer’s profit taxation   Automatic exchange of the tax information: when to expect and what it will influence? Module 2. Value-added tax and blocking of tax bills – Sergii Drobottia, February 02, 17.00 - 19.00  Individual issues of value-added tax accountability  Indicators in value-added tax accountability: first event, cash approach, place of goods and services, tax rates and so on.  Rule «365 days»: when it is used and how it works in military times.  The correction and clarification of value-added tax declaration: what is the difference.   Error correction of previous periods: paying of underpayment/ giving back of overpayment.  Value-added tax fines: financial sanctions to value-added taxpayers in military times.  Registration in single tax waybill register and procedure in case of blocking   Terms of registration in singe tax waybill register and responsibility of value-added taxpayer for late registration.   Registration blocking: reasons of tax bills registration stopping and calculations’ correction.   Payer’s risking and operation’s risking: what it is and whether it is possible to be protected against it.  Table of taxpayers: who and when it is necessary to be provided. Influence of blocked / unblocked tax bill and correction account on tax counterpartys fiscal responsibility.   Value-added tax in foreign economic activity  Goods import: value-added tax base, date of counting tax liability and tax credits, non-payable import.   Goods export: value-added tax base, date of counting tax liability, confirming zero rates.  Operations on getting / provision of services in foreign economic activity: place of providing, tax agent, base of taxation, date of counting tax liability and tax credits, peculiarities of folding tax bills “for yourselves”.  Services that are taxed with the value-added tax zero rate: international transporting cargos, processing of lohn, repairing of international techniques.  Display of operations in foreign economic activity in value-added tax reporting.   Module 3. Accounting Policy, Income and Single Tax – Iryna Gubina, February 07,  17.00 – 19.00  Accounting policy and income tax  Accounting and reporting of the military times: main requirements of the accounting value, its influence on financial reporting and Declaration on income tax  Destroyed and lost assets: choice between requirements of the accounting standards and documental operation registration. Important changes in normative documents  Recommendations on the company`s accounting policy building as an instrument of tax optimization, order on accounting policy and methodical documents on accounting processes  Changes of accounting policy and accounting and summing-ups – why to delimit?  Viability of “synchronization” tax and accounting norms that navigate accounting practice  What to choose as a basis for accounting report – national or international standards. Advantages and risks of VCAP usage as a basis for accounting policy of the company  Single tax: risks that are worth to be taken into account in tax planning Military changes of the labour legislation: main assets with private individuals. Novelties that can be used by employer for his benefit.   Single tax and ППЄП. Risks of single tax. Special features of single tax working in commerce and service industry Limitation legal entities interaction based on tech common system of taxation with single tax payers  Risks` decrease and tax planning in the sphere of working relations and interaction with private individuals  Military changes of the labour legislation: main assets with physical фізичними особами. Novelties that can be used by employer for his benefit.   Financial sanctions for labor legislation violation: maintenance algorithm and risks transfer from «big» to «small» forfeits, judicial practice analysis and practice of investigations  PDFO and UST (personal income tax), peculiarities and disadvantages of the new unified accounting policy  Condition on working payment, inner documents and their connection with individuals` tax on income  Accounting documents: primary and approving, differences and peculiarities  Military peculiarities of the single tax 2%, problems of transitional operations and transitional periods choice   Usage of primary and approving documents in support of the company`s tax interests   Peculiarities of documentation of “risky” operations from taxmen side  Module 4. Global Transparency and Tax (Non) Evasion – Hennadiy Voytsitskyi and Roman Koren, February 09, 17.00 – 19.00 Creation and activity of transnational corporate structures in the epoch of global transparency: Regime of controlled international company regime in case of extension / relocation of businesses abroad and to the west of Ukraine  Management of international companies from Ukraine, permanent establishment vs. place of effective management  Tax migration   Implementation of resources on BEPS plan and battle with tax trespasses, renewal of agreements on envasion of double taxation Taxation of the digital business / possibilities of BEPS 2.0 implementation Obligation of finance bodies notification on the used tax models and information exchange between tax bodies  Automatical informational exchange on financial expenses (Common Reporting Standard)  Responsibility for tax payment envasion: local and international aspects  Module 5. Relocation of businesses to Europe: Tax Aspects (English) – Valentyn Zasukha, Sergij Kolesnikow, Prof. Dr. Adrian Cloer, February 16, 17.00 – 19.00 Tax consequences for the companies - sole proprietors, partnerships, corporations Exit taxation at the level of companies in UA Necessity to establish new companies or permanent establishments abroad / do a restructuring, potential tax and legal incentives of the country of destination)  Speakers. Oleksii Shmatko. President, Axioma Consulting Group, has more that 25 years of experience in tax and audit. Sergii Drobottia. Expert-consultant with more than 20 years of experience, author of numerous articles and publications on taxation (value-added tax) and trade and economic activity. Iryna Gubina. Editor of the accountant publications, journal БухгалтеріяUA, newspaper Бухгалтерія (publication Бліц-Інформ), independent consultant on tax and accountant audit issues, experience of the active lector activity around Ukraine from 2003, professiobnal certificattes - CAP, DipIFRrus. Roman Koren. Associate with Tax and Customs Practice Group of Baker McKenzie in Kyiv and specializes in general tax structuring, transfer pricing, VAT and customs matters. Hennadiy Voytsitskyi. Partner of the Kyiv Office of Baker McKenzie heading the Tax and Customs Practice Group, specializes in advising multinational and domestic clients on international tax planning and tax structuring, including cross-border inbound and outbound investment, tax controversy and litigation, wealth management. In 2016 Tax Practice Group, which is led by Hennadiy Voytsitskyi, was awarded Ukraine Tax Law Firm of the Year 2016 by the International Tax Review’s (ITR) European Tax Awards. Valentyn Zasukha. Head of the corporate law practice and M&A of the company. He has more than 20 years of experience as the leader of the judicial function and adviser on law issues, is one of the leading specialists on the national market on investments issues, business structuring after M&A transactions and agreements in the sphere of direct investments. Valentyn is specialised in corporate finance issues and restructuring, cross-border investments, corporate management and regulatory aspects of banking and financial services. Prof. Dr. Adrian Cloer. Attorney at Law, Certified Tax Advisor and Partner, International Tax Service at Mazars Germany in Berlin, specializes in international and European taxation, taxation of individuals and enterprises in a cross-border context and international (tax) restructurings, Holder of the Chair of Business Taxation, International Tax Law and Auditing at EBS / European Business School (Wiesbaden), Permanent lecturer at the Federal Chamber of Tax Advisors for international tax law, guest lecturer at the Federal Finance Academy (tax authorities). Sergij Kolesnikov. Certified Tax Advisor and Senior, International Tax Service at Mazars Germany in Berlin, specializes in international taxation, taxation and cross-border relocations of individuals, withholding taxes and international (tax) restructurings. You can send a question to:. Contact person:. Iryna Shevchuk. E-mail [email protected]. Contact Phone. 067 240 90 90.

About the Programme

The tax field is one of the most volatile areas of doing business. 2022 made its changes and taxation has changed in accordance with the military times conditions. During the programme experts in taxation sphere will share their experience with you in the sphere of solving tax disputes, represent you the freshest cases, help you to understand all the peculiarities of taxation and how to distribute them in a right way for successful way of doing business.   

Tax Development Programme was established in 2018 in order to help you to deepen into the tax sphere in Ukraine and abroad, find out all the nuisances of minimising and legal methods of optimisation, as well as tax structuring. Each season programme is updated in accordance with the new features of tax legislation. 

Having successfully finished the programme, you will receive the certificate of completion. 

During this season you will get ahead: 

• Familiarization with the novelties of taxation sphere for 2023  
• Cases of blocking tax bills 
• Deepening in the sphere of value-added tax and single tax 
• Understanding how taxation works in case of company’s relocation to the West of Ukraine  
• Peculiarities of taxation in the countries of Central and Western Europe in case of company’s relocation in military times  
• Local and international aspects in taxation  
• Income tax 

Target audience: 

• Chief accountants. 
• Finance managers. 
• Senior managers of the tax and legal services department. 

Programme 

Module 1. From 2022 to 2023: realizing what has happened and how it influenced on tax obligations – Oleksii Shmatko, January 31, 17.00 – 19.00 

• War, its influence on financial state and tax consequences:
  – debit, depreciation and revaluation: accounting and tax consequences,
  – on single tax and beforehand: some peculiarities of tax payment and tax control, 
  – reduction of net assets of the company and tax consequences. Organizational-economic decisions that ae worth not be forgotten, 
  – company’s profit has enormously dropped: we take decisions on adjustment’s usage again 
• Renewal of the control on transfer pricing and non-residents’ taxation: what to expect?
• New concepts in taxation that took place in 2022:

– controlled foreign company’s taxation: important aspects that should be considered for the controller (individual or entity) 
– «Nexus-triad»: place of the effective management, permanent representation and controlled foreign company: look through in a new way on taxation of the international structures  
– peculiarities of the “outstretched hand” principle usage during the war  
– alignment in transfer pricing and “constructive dividends” 

• Taxation of people that got asylum in other countries:
  – problem of the double tax residence and some advices on it solving,
  – tax payment in two countries and evasion of double taxation,  
  – reporting presentation on controlled international companies,  
  – how to organize its tax issued on the new place,  
  – connection between management and personnel taxation, and employer’s profit taxation  
• Automatic exchange of the tax information: when to expect and what it will influence?

Module 2. Value-added tax and blocking of tax bills – Sergii Drobottia, February 02, 17.00 – 19.00 

Individual issues of value-added tax accountability 

• Indicators in value-added tax accountability: first event, cash approach, place of goods and services, tax rates and so on. 
• Rule «365 days»: when it is used and how it works in military times. 
• The correction and clarification of value-added tax declaration: what is the difference.  
• Error correction of previous periods: paying of underpayment/ giving back of overpayment. 
• Value-added tax fines: financial sanctions to value-added taxpayers in military times. 

Registration in single tax waybill register and procedure in case of blocking  

• Terms of registration in singe tax waybill register and responsibility of value-added taxpayer for late registration.  
• Registration blocking: reasons of tax bills registration stopping and calculations’ correction.  
• Payer’s risking and operation’s risking: what it is and whether it is possible to be protected against it. 
• Table of taxpayers: who and when it is necessary to be provided.
• Influence of blocked / unblocked tax bill and correction account on tax counterparty’s fiscal responsibility.  

Value-added tax in foreign economic activity 

• Goods import: value-added tax base, date of counting tax liability and tax credits, non-payable import.  
• Goods export: value-added tax base, date of counting tax liability, confirming zero rates. 
• Operations on getting / provision of services in foreign economic activity: place of providing, tax agent, base of taxation, date of counting tax liability and tax credits, peculiarities of folding tax bills “for yourselves”. 
• Services that are taxed with the value-added tax zero rate: international transporting cargos, processing of lohn, repairing of international techniques. 
• Display of operations in foreign economic activity in value-added tax reporting.  

Module 3. Accounting Policy, Income and Single Tax – Iryna Gubina, February 07,  17.00 – 19.00 

Accounting policy and income tax 

• Accounting and reporting of the military times: main requirements of the accounting value, its influence on financial reporting and Declaration on income tax 
• Destroyed and lost assets: choice between requirements of the accounting standards and documental operation registration. Important changes in normative documents 
• Recommendations on the company`s accounting policy building as an instrument of tax optimization, order on accounting policy and methodical documents on accounting processes 
• Changes of accounting policy and accounting and summing-ups – why to delimit? 
• Viability of “synchronization” tax and accounting norms that navigate accounting practice 
• What to choose as a basis for accounting report – national or international standards. Advantages and risks of VCAP usage as a basis for accounting policy of the company 

Single tax: risks that are worth to be taken into account in tax planning

• Military changes of the labour legislation: main assets with private individuals. Novelties that can be used by employer for his benefit.  
• Single tax and ППЄП. Risks of single tax. Special features of single tax working in commerce and service industry
• Limitation legal entities interaction based on tech common system of taxation with single tax payers 

Risks` decrease and tax planning in the sphere of working relations and interaction with private individuals 

• Military changes of the labour legislation: main assets with physical фізичними особами. Novelties that can be used by employer for his benefit.  
• Financial sanctions for labor legislation violation: maintenance algorithm and risks transfer from «big» to «small» forfeits, judicial practice analysis and practice of investigations 
• PDFO and UST (personal income tax), peculiarities and disadvantages of the new unified accounting policy 
• Condition on working payment, inner documents and their connection with individuals` tax on income 

Accounting documents: primary and approving, differences and peculiarities 

• Military peculiarities of the single tax 2%, problems of transitional operations and transitional periods choice  
• Usage of primary and approving documents in support of the company`s tax interests  
• Peculiarities of documentation of “risky” operations from taxmen side 

Module 4. Global Transparency and Tax (Non) Evasion – Hennadiy Voytsitskyi and Roman Koren, February 09, 17.00 – 19.00

• Creation and activity of transnational corporate structures in the epoch of global transparency:

Regime of controlled international company regime in case of extension / relocation of businesses abroad and to the west of Ukraine 

Management of international companies from Ukraine, permanent establishment vs. place of effective management 

Tax migration  

• Implementation of resources on BEPS plan and battle with tax trespasses, renewal of agreements on envasion of double taxation
• Taxation of the digital business / possibilities of BEPS 2.0 implementation
• Obligation of finance bodies notification on the used tax models and information exchange between tax bodies 
• Automatical informational exchange on financial expenses (Common Reporting Standard) 
• Responsibility for tax payment envasion: local and international aspects 

Module 5. Relocation of businesses to Europe: Tax Aspects (English) – Valentyn Zasukha, Sergij Kolesnikow, Prof. Dr. Adrian Cloer, February 16, 17.00 – 19.00

• Tax consequences for the companies – sole proprietors, partnerships, corporations
• Exit taxation at the level of companies in UA
• Necessity to establish new companies or permanent establishments abroad / do a restructuring, potential tax and legal incentives of the country of destination) 

Trainers

1 / 8

Oleksii Shmatko

President, Axioma Consulting Group, has more that 25 years of experience in tax and audit

Sergii Drobottia

Expert-consultant with more than 20 years of experience, author of numerous articles and publications on taxation (value-added tax) and trade and economic activity

Iryna Gubina

Editor of the accountant publications, journal "БухгалтеріяUA", newspaper "Бухгалтерія" (publication "Бліц-Інформ"), independent consultant on tax and accountant audit issues, experience of the active lector activity around Ukraine from 2003, professiobnal certificattes - CAP, DipIFRrus

Roman Koren

Associate with Tax and Customs Practice Group of Baker McKenzie in Kyiv and specializes in general tax structuring, transfer pricing, VAT and customs matters

Hennadiy Voytsitskyi

Partner of the Kyiv Office of Baker McKenzie heading the Tax and Customs Practice Group, specializes in advising multinational and domestic clients on international tax planning and tax structuring, including cross-border inbound and outbound investment, tax controversy and litigation, wealth management. In 2016 Tax Practice Group, which is led by Hennadiy Voytsitskyi, was awarded "Ukraine Tax Law Firm of the Year 2016" by the International Tax Review’s (ITR) European Tax Awards

Valentyn Zasukha

Head of the corporate law practice and M&A of the company. He has more than 20 years of experience as the leader of the judicial function and adviser on law issues, is one of the leading specialists on the national market on investments issues, business structuring after M&A transactions and agreements in the sphere of direct investments. Valentyn is specialised in corporate finance issues and restructuring, cross-border investments, corporate management and regulatory aspects of banking and financial services

Prof. Dr. Adrian Cloer

Attorney at Law, Certified Tax Advisor and Partner, International Tax Service at Mazars Germany in Berlin, specializes in international and European taxation, taxation of individuals and enterprises in a cross-border context and international (tax) restructurings, Holder of the Chair of Business Taxation, International Tax Law and Auditing at EBS / European Business School (Wiesbaden), Permanent lecturer at the Federal Chamber of Tax Advisors for international tax law, guest lecturer at the Federal Finance Academy (tax authorities)

Sergij Kolesnikov

Certified Tax Advisor and Senior, International Tax Service at Mazars Germany in Berlin, specializes in international taxation, taxation and cross-border relocations of individuals, withholding taxes and international (tax) restructurings

Oleksii Shmatko

Sergii Drobottia

Iryna Gubina

Roman Koren

Hennadiy Voytsitskyi

Valentyn Zasukha

Prof. Dr. Adrian Cloer

Sergij Kolesnikov

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