Online-Tax Development Programme

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Listen to online Stop   Online-Tax Development Programme. Date: 30 January2024. 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. 2023 was not an inclusion. 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.     Online-Tax Development Programme was established in 2018 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 transfer pricing  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 2023 to 2024: overview of actual aspects of taxation – Vasyl Mishchenko, January 30, 17.00 – 19.00   Specific taxation properties during the war period:   Losses caused by war: specific tax issues;  Charity taxation during the war;   Tax obligations specification during the war period.  Renewal of the tax control:  What is left from “military” moratory on tax inspection.   Limitation periods in accordance with stop during the quarantine and military period;  Inspection tendencies on operations with non-residents.   Important novelties in taxation of international structures:  Taxation of the KIK: important aspects that should be included by the controller (individual or legal entity);  «Nexus-triad»: place of the effective management, permanent representation and controlled foreign company;  Adjustments on transfer pricing and “constructive dividends”.  Automatic exchange of the tax information: when is the beginning and what to expect.  Module 2. Value-added tax and blocking of tax bills – Vitaliy Odghikovskyy, February 01, 16.30 – 18.30   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 loan, repairing of international techniques.   Display of operations in foreign economic activity in value-added tax reporting.     Module 3. Global Transparency and Tax (Non) Evasion – Volodymyr Chyzhykov, February 06, 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 (KIK)   Permanent establishment vs. place of effective management   Implementation of resources on BEPS plan and battle with tax trespasses, renewal of agreements on invasion of double taxation  Taxation of the digital business / possibilities of BEPS 2.0 implementation  Automation informational exchange on financial expenses (Common Reporting Standard)  Module 4. Accounting Policy, Income and Single Tax – Оlena Samarchenko, February 08, 17.00 – 19.00   Accounting Policy and income tax  Recomendations on building accounting policy of the company as an instrument of leading taxes, order on accounting policy and inner administrative (methodical) documents on accounting proccesses  (VAT, assignment etc.)  Differences of accounting policy and accounting marks - why to separate?   Feasibility of “synchronizing” tax and accounting norms that define accounting policy  Destroyed and lost actives: choice between standards of accounting and tax legislation, as well as documental registration of the operation. Important pointers that are included in regulatory documents.   Accounting documents: primary and confirming, differences and peculiarities   Military peculiarities of confirming of the tax documentation indicators. Requirements on recovery   of the lost / destroyed primary document, algorythms of the tax actions   Usage of primary and confirming documents in defense of tax interests of the company  Peculiarities of documentation of “risky” operations from tax payers side (purchasing services, transporting documentation etc)  Risk reduction in the sphere of employment relationship and interaction with individuals  Peculiarities of employment relationship during military times: main focuses of cooperation with individuals. Newalties that may be used by employer in their favor   Provision on working paying, inner documents and their connection with “salary” taxes as well as income tax. Influence of forming one or another payment in individual favor on the necessity of tax withholding   Module 5. Relocated businesses from Ukraine in Europe: Tax Aspects of Functioning (English) – Valentyn Zasukha, Sergij Kolesnikow, Prof. Dr. Adrian Cloer, February 13, 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. Vasyl Mishchenko. Counsel at AEQUO Ukraine, is experienced in advising on national and international tax matters, and tax risk management, as well as the tax structuring of transactions; he has also been involved in a range of M&A and corporate restructuring projects, complex due diligence procedures in M&A deals. Vitaliy Odzhykovskyy. Partner in Sayenko Kharenko, has vast experience across a range of international and domestic tax issues, tax litigation, customs law and currency regulation. Vitalii has a solid record of expertise advising multinationals and local companies at all stages of tax controversies during both out-of-court and court proceedings, including with the tax, customs and other state authorities; he offers expert advice to taxpayers in the process of tax audits and consideration of complaints and objections of taxpayers by the tax authorities. Володимир Чижиков. Managing Partner/CEO in A1 Consulting, before he worked as director of the business-consulting department in Baker Tilly Ukraine AC and as director of the tax-judicial department in KPMG Ukraine. Olena Samarchenko. Independent consulant on tax issues and accountance, author of many articles and publications in accountant press, the best consultant in accordance to the listeners` valuation. 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. 2023 was not an inclusion. 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.    

Online-Tax Development Programme was established in 2018 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 transfer pricing 
• 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 2023 to 2024: overview of actual aspects of taxation – Vasyl Mishchenko, January 30, 17.00 – 19.00  

Specific taxation properties during the war period:  

• Losses caused by war: specific tax issues; 
• Charity taxation during the war;  
• Tax obligations specification during the war period. 

Renewal of the tax control: 

• What is left from “military” moratory on tax inspection.  
• Limitation periods in accordance with stop during the quarantine and military period; 
• Inspection tendencies on operations with non-residents.  

Important novelties in taxation of international structures: 

• Taxation of the KIK: important aspects that should be included by the controller (individual or legal entity); 
• «Nexus-triad»: place of the effective management, permanent representation and controlled foreign company; 
• Adjustments on transfer pricing and “constructive dividends”. 

Automatic exchange of the tax information: when is the beginning and what to expect. 

Module 2. Value-added tax and blocking of tax bills – Vitaliy Odghikovskyy, February 01, 16.30 – 18.30  

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 loan, repairing of international techniques.  
• Display of operations in foreign economic activity in value-added tax reporting.   

 Module 3. Global Transparency and Tax (Non) Evasion – Volodymyr Chyzhykov, February 06, 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 (KIK)  

• Permanent establishment vs. place of effective management  
• Implementation of resources on BEPS plan and battle with tax trespasses, renewal of agreements on invasion of double taxation 
• Taxation of the digital business / possibilities of BEPS 2.0 implementation 
• Automation informational exchange on financial expenses (Common Reporting Standard) 

Module 4. Accounting Policy, Income and Single Tax – Оlena Samarchenko, February 08, 17.00 – 19.00  

Accounting Policy and income tax 

• Recomendations on building accounting policy of the company as an instrument of leading taxes, order on accounting policy and inner administrative (methodical) documents on accounting proccesses  (VAT, assignment etc.) 
• Differences of accounting policy and accounting marks – why to separate?  
• Feasibility of “synchronizing” tax and accounting norms that define accounting policy 
• Destroyed and lost actives: choice between standards of accounting and tax legislation, as well as documental registration of the operation. Important pointers that are included in regulatory documents.  

Accounting documents: primary and confirming, differences and peculiarities  

• Military peculiarities of confirming of the tax documentation indicators. Requirements on recovery   of the lost / destroyed primary document, algorythms of the tax actions  
• Usage of primary and confirming documents in defense of tax interests of the company 
• Peculiarities of documentation of “risky” operations from tax payers side (purchasing services, transporting documentation etc) 

Risk reduction in the sphere of employment relationship and interaction with individuals 

• Peculiarities of employment relationship during military times: main focuses of cooperation with individuals. Newalties that may be used by employer in their favor  
• Provision on working paying, inner documents and their connection with “salary” taxes as well as income tax. Influence of forming one or another payment in individual favor on the necessity of tax withholding  

Module 5. Relocated businesses from Ukraine in Europe: Tax Aspects of Functioning (English) – Valentyn Zasukha, Sergij Kolesnikow, Prof. Dr. Adrian Cloer, February 13, 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

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Vasyl Mishchenko

Counsel at AEQUO Ukraine, is experienced in advising on national and international tax matters, and tax risk management, as well as the tax structuring of transactions; he has also been involved in a range of M&A and corporate restructuring projects, complex due diligence procedures in M&A deals

Vitaliy Odzhykovskyy

Partner in Sayenko Kharenko, has vast experience across a range of international and domestic tax issues, tax litigation, customs law and currency regulation. Vitalii has a solid record of expertise advising multinationals and local companies at all stages of tax controversies during both out-of-court and court proceedings, including with the tax, customs and other state authorities; he offers expert advice to taxpayers in the process of tax audits and consideration of complaints and objections of taxpayers by the tax authorities

Володимир Чижиков

Managing Partner/CEO in A1 Consulting, before he worked as director of the business-consulting department in Baker Tilly Ukraine AC and as director of the tax-judicial department in KPMG Ukraine

Olena Samarchenko

Independent consulant on tax issues and accountance, author of many articles and publications in accountant press, the best consultant in accordance to the listeners` valuation

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

Vasyl Mishchenko

Vitaliy Odzhykovskyy

Володимир Чижиков

Olena Samarchenko

Valentyn Zasukha

Prof. Dr. Adrian Cloer

Sergij Kolesnikov

Partners

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