Tax Development Programme
- Status:We are working on the next season
About the Programme
The tax field is one of the most volatile areas of doing business. Every month changes are made to the legislation that you need to have for successful business. During the Programme the best tax professionals will share with you their experience with tax disputes and present the latest cases.
Tax Development Programme was established in 2018 in order to help you understand the tax system in Ukraine, learn about all the pecularities of minimization and legitimate tax optimization. Having successfully finished the programme, you will receive the certificate of completion.
DURING THIS SEASON YOU WILL GET AHEAD:
- A more detailed discussion of tax minimization, global transparency and tax deviations, transfer pricing
- Teamwork on cases
- A complete overview of the scope of taxes in international and local terms
- Chief accountants
- Finance managers
- Senior managers of the tax and legal services department
MODULE 1. Global transparency and Tax Pricing: Consequences – Hennadiy Voytsitskyi and Roman Koren, January 29, 16.00 – 20.00
- Responsibility for tax evasion in 2019, local and international aspects
- Global transparency and the fight against tax evasion – what aspects to take into account
- Implementation of the BEPS plan of actions
- Trans-border corporate structures creation, notification duty of the financial authorities on used tax models
- Information sharing with taxation authorities
Module 2. Transfer Pricing – Oleksandr Fedosieienko, January 31, 16.00 – 20.00
- Current and prospective transfer pricing rules
- Calculation of the actual profitability indicator. Permissible instruments for bringing the actual profitability indicator in line with the “arm’s length” principle
- Transfer pricing audits: fiscal approaches to the audit and the main issues
Module 3. Tax Structuring – Iryna Gubina, February 05, 16.00 – 20.00
Accounting policy as a method of tax value optimization
- Organization of tax and accounting accountancy in the company: useful nuances for tax values. Which instruments let the taxes reduced? How to define risks in business activity?
- Recommendations on company`s accounting policy building as an instrument of tax optimization, order on accounting policy and methodical documents on accounting processes
- 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
Risks` decrease and tax planning in the sphere of working relations and interaction with private individuals
- Forms of collaboration with individuals: labor and civic-law relations, collaboration invitation of individuals. On what markers of risks it is worth to pay attention, Unified Social Tax accountancy
- Financial sanctions for labor legislation violation: maintenance algorithm and risks transfer from «big» до «small» forfeits, judicial practice analysis
- Optimization of PDFO and UST (personal income tax), if it is possible. Variants of formulization on workers` payments in company`s regulated documents
- Condition on working payment, inner documents as a method of tax payments` Their influence on individuals` tax on income
Primary documents: recommendations on smart work flow building
- Novalties on primary documents status that were in 2017-2018. How to create them for company`s work flow optimization? Recognition criteria. How to prove the real situation?
- Reserves of ungotten documents: panacea or illusion of Are they worth creating, how do they influence on taxified income
Single tax: risks that are worth to be taken into account in tax planning
- Single tax and ППЄП. Risks of single tax. Special features of single tax working in commerce and service industry
- Risks of not using PTR, cases when PTR are not objective but must be used
- Turning financial help for single tax, intermediary scheme on the basis of common accountancy, risks of labor`s license annulment
- Analysis of interaction schemes between common entities with simple (individuals and entities)
Module 4. Legal Methods of Value-Added Tax Optimization (VAT) – Olena Samarchenko, February 08, 16.00 – 20.00
- Taxable base when delivered:
- Ready production (work, services). What can be considered as a common price on giveaway (with advertising purposes as well); How can producer justify common prices?
- Purchasing commodities. What can be considered as acquision cost? Possibilities of acquisition price cut in accountance;
- Capital assets. How to lessen the taxable base – remaining book value of the selling object.
- Advertising free distributions. In what cases free distributions do not lead to revenue and VAT rise?
- Professional safety events as a method of enterprise`s expenditure economy substantiation.
- VAT correction in case of amortisation. In what cases this should not be done?
- Correct disctribution of costs and revenues on imposed, allowable operations and operations that are not taxable items on VAT.
- Services` delivery point influence on VAT optimization. Nuances for advertising, engineering, consulting services, international transportation and expediting…Status and place of customer`s registration.
- Usage of non-assessable payments for taxes` optimization, including forfeits.
- Deferral of payments in budget with the help of agreement conditions (storage, give and take processing, supplier`s credit).