The Ukrainian Bar Association invites you to the XIII Tax Forum, which will become an important platform for discussing current tax issues.

Date: September 26, 2024

Venue: Opera Hotel, 53 Bohdana Khmelnytskoho St., Kyiv / online (Zoom)

The event will be an excellent opportunity to exchange experience with leading experts in the field of tax law, representatives of government agencies, judges, heads of law firms and business representatives. You will have the opportunity to discuss the latest trends and challenges in the tax area, as well as find answers to current questions.

The forum will address issues of tax audits, trends in court practice and international taxation.

Register now to not miss this unique opportunity to deepen your knowledge and join the exchange of ideas with prominent experts. Join us and expand your capabilities in the field of tax law.

PROGRAM:*

09:30 - 10:00 Registration of participants

10:00 - 10:10 Opening of the event

Tetyana Lysovets, Vice President of the UBA, Senior Partner at Sokolovskyi and Partners

10:10 - 10:40 Interview with Danylo Getmantsev (Invited)

In focus:

• Reforming the BES, customs and the State Tax Service
• Expected changes to the tax legislation
• National Revenue Strategy, are they planning to revise it?
• De-shadowing - ways to solve it

10:40 - 11:40 Session 1: Restoring trust in regulatory and law enforcement agencies as a prerequisite for expanding their powers

Moderator:

Tetyana Lysovets, Vice President of the UBA, Senior Partner at Sokolovskyi and Partners Law Firm

In focus:

• Problematic issues faced by taxpayers 
• Transparency of decision-making by controlling authorities
• Tax compromise: myth or reality

Speakers:

Roman Vashchuk, Business Ombudsman (Invited)

Representative of the Bureau of Economic Security (Invited)

Representative of the State Tax Service (Invited)

11:40 - 12:10 Coffee break

12:10 - 13:30 Session 2: Trends of tax audits in connection with their renewal

Moderator:

Vasyl Andrusiak, Partner at MORIS, Attorney at Law, Head of Tax Law Practice, Member of the UBA Committee on Tax and Customs Law

In focus: 

• Availability of real grounds for inclusion of taxpayers in the audit schedule.
• Decision-making on admission/non-admission to the audit. Grounds, risks for taxpayers in case of non-admission, court practice on appealing against audit orders.
• For what period can the tax authority currently conduct inspections, what documents can be inspected, including in view of the statute of limitations established by the Tax Code.
• Current issues during tax audits after their renewal
• Trends in TP tax audits. What should taxpayers expect and what are the tax authorities currently paying attention to?

Speakers: 

Alexander Minin, Senior Partner at KM Partners

Yulia Kryvomaz, Senior of Counsel at KM Partners 

Director of the Tax Audit Department (Invited)

Director of the Transfer Pricing Department of the State Tax Service (Invited)

13:30 - 14:00 Coffee break

14:00 - 15:20 Session 3. International direction

Moderator:

Anton Zaderigolova, Partner at AVELLUM

In focus:

• CfC reports: results of processing of received reports of the State Tax Service (additional requests, initiated audits, additional charges, applied fines), planned changes to the CfC rules, changes to CfC reporting
• Residency: approaches of the State Tax Service to determining the status of tax resident, procedure for confirming the loss of tax residency in Ukraine (exists, does not exist, only through audits and courts)
• CRS: from what year will the exchange start (from 2023?), what should taxpayers expect in connection with the introduction of CRS?
• Inquiries from the Ukrainian tax authorities to foreign companies. Responses that are actually received from foreign companies. 
• What substance will be considered appropriate for (1) beneficiary purposes, (2) CFC purposes, (3) impact on the recognition of a permanent establishment?  
• Active and passive income of CFCs: approaches of the State Tax Service to interpretation

Speakers:

Director of the Transfer Pricing Department of the State Tax Service (Invited)

Director of the Department of Individual Taxation of the State Tax Service (Invited)

Andriy Reun, Partner, Head of Tax Practice at LCF Law Group, Chairman of the UBA Committee on Tax and Customs Law

Marina Tomash, CEO of Tomash Consulting, Deputy Chairman of the UBA Committee on Tax and Customs Law

Ruslana Pyvovarova, Head of Tax Practice at Krolevetsky & Partners Law Firm

15:20 - 15:50 Coffee break

15:50 - 17:10 Session 4. Recent trends in court practice

Moderator:

Andriy Reun, Partner, Head of Tax Practice at LCF Law Group, Chairman of the UBA Committee on Tax and Customs Law

In focus:

• Appealing against audit orders: when it is possible and when it is not
• Illegality of appointment of an audit as an unconditional ground for cancelation of a tax violation notification letter
• Foreign economic activity penalties: is it lawful to apply them for the period of suspension of the time limits during martial law?
• Exemption and reduction of liability for tax offenses 
• Transfer pricing: trends in the focus of the State Tax Service (statistics), new approaches and rules, whether to expect changes in the TP rules

17:10 - 19:00 Networking. Buffet lunch.

*The program is preliminary and will be updated

We are grateful for the financial support in organizing the event:

Partner: 

KM Partners

Registration is required to participate in the event.

Participation is considered confirmed after payment of the registration fee.

For more information about the event, participation as a speaker and partnership opportunities, please contact us by phone: +38 (098) 764-21-53 (WhatsApp, Telegram, Viber) or e-mail: forum@uba.ua. Contact person — Tetiana Fodor.

For media accreditation, please contact pr@uba.ua. Contact person — Dmytro Cheretun.