Head of tax practice, Attorney at law
Iryna Kalnytska is the head of the business consulting practice, the main areas of activity thereof are structuring and support of national and international transactions, conducting due diligence, legal support of foreign economic monetary and credit transactions, and comprehensive support of companies’ economic activities.
The lawyer has an extensive experience in the field of tax law, international tax planning, and currency regulation. She also specialises in customs law and real estate, in particular, in the legal aspects of lease relationships.
Iryna Kalnytska advises clients on customs regulation, conducting export and import operations, while focusing on the client’s utmost legal protection and optimising tax consequences in handling deals.
Iryna’s competence also includes the development of new corporate policies and adaptation of the existing ones to the requirements of the U.S. Foreign Corrupt Practices Act, the UK Bribery Act, and other acts governing the compliance procedures.
Iryna Kalnytska is a co-author of the analytical practical manual “Methodological Recommendations for Providing Legal Aid to Economic Entities During Tax Inspections” issued by the Ukrainian National Bar Association. She also actively writes articles and expert comments on the economic and legal issues for business and legal periodicals, keeps her own legal advisory blog, and successfully delivers reports at business events.
- Vadym Hetman Kyiv National Economic University, Master’s Degree in International Economic Law;
- International Education Programme at the University of London, PGCert in Laws.
- Ukrainian Lawyers’ Association;
- International Bar Association;
- International Fiscal Association;
- European Business Association;
- American Chamber of Commerce.
Knowledge of languages:
Advisory services to an international IT company as regards the tax risks and means of their mitigation during imports of software and its further licensing. Drafting of foreign economic licensing and sub-licensing agreements on granting a license to sell and use computer software.
Follow-up assistance within the scope of the procedure for registration of a trade mark on medical goods of an international pharmaceutical company; filing complaint against rejection of the application on registration of the trade mark due to the erroneously established priority of the application.
Legal assistance to a subsidiary of an Austrian energy drinks producer to facilitate the consideration of the claims as regards discontinuation of illegal imports of counterfeit products under the trade mark of the company with international registration, legally protected on Ukraine's territory.
Advisory services to a subsidiary of a German holding company as regards tax implications and risks attributable to the process of payout of royalties for the use of software and know how to a non-resident of Ukraine. Design of a scheme to minimize the risks and its subsequent implementation.
Protection of the rights of a Swiss pharmaceutical company to the trade mark against its illegal use during distribution and promotion of goods via Internet on Ukraine's territory
Advisory services to a UK women's clothes manufacturer as regards protection of rights to the embroidering and design of the clothes. Support to the process of registration of industrial samples and catalog with embroidering.
Representation of interests of a Czech bank in its capacity of a creditor in bankruptcy within the scope of the bankruptcy proceeding of a debtor in Ukraine; follow-up of foreclosure on the movable and immovable properties pledged by the debtor.
Follow-up of the procedure for winding up of a major taxpayer via its liquidation. Representation of interests of the company in tax authorities within disputes as regards non-recognition of creditors' claims within the scope of liquidation audit and de-registration of the company's structural units.
Advisory services to a German holding company on restructuring of toxic payables to optimize the company's business efficiency; design of an efficient debt restructuring strategy and follow-up of agreements on restructuring.
Representation and protection of the interests of a large light industry articles producer during bankruptcy proceeding, challenging omissions on the part of the insolvency receiver and agreements made by the debtor during bankruptcy proceeding.
Advisory services on tax issues, identification and mitigation of potential risks attributable to the disposal of toxic assets of an agrarian holding company, follow-up of agreements on sale of those distressed assets.
Legal due diligence of an integral property complex and individual properties ordered by a Czech bank to identify the risks of collateralization of the above properties under a mortgage agreement. Drafting the text of the mortgage agreement and follow-up of its conclusion.
Representation of the interests of a French foreign investor (lessee) during conclusion of agreements on lease of commercial real estate. Negotiations with the landlord, preparation of lease agreements and required supporting documents.
Advisory services to a developer as regards purchase of land plots to change their status for residential and community development lands to construct a residential complex thereon. Identification and design of the ways of minimization of potential risks associated with purchase and sale transaction and subsequent change of the purpose of the lands.
Advisory services to a foreign credit insurance company to design feasible options of foreclosure on the integral property complex owned by a Ukrainian debtor. Analysis of tax implications of the transaction and impact of the national currency regulations on feasibility of receipt of the transaction proceeds by non-resident.
Development, follow-up of conclusion and adjustment of the terms and conditions of EPC contract with a foreign counterparty to implement a power station construction investment project.
Судове оскарження податкових повідомлень - рішень, винесений великому платнику податків на суму понад 70 млн. грн., через порушення касової дисципліни, порядку сплати податку на репатріацію, продажу товарів нижче собівартості та нереальності маркетингових послуг. В результаті успішної стратегії захисту більша частина санкцій були скасовані судом
Захист інтересів імпортера хімічних добрив при неправомірному затягуванні митними органами митного оформлення товару, проведення експертизи зразків продукції, яка ввозилася до України. Підготовка скарг на посадових осіб митних органів до компетентних державних органів щодо порушення прав декларанта
Advisory services to a Czech bank as regards tax implications attributable to the foreclosure on the immovable property via assumption of the title to such property, its sale to a third person, or via auction sale.
Advisory services to a leading supplier of electric diode screens as regards assessment of the customs value of the goods. Litigation versus customs authorities in connection with the need to adjust the customs value of the goods due to illegal addition to such value of the insurance and forwarding costs.
Administrative and court challenge of resolutions passed in respect of a market leader of alcoholic beverages in connection with failure to comply with the deadlines for settlements on export and import transactions via offsetting the mutual claims. Preparation of complaint for consideration by the business ombudsman.
Legal assistance in connection with illegal refusal to refund VAT of more than 50 million UAH to an agricultural farming business. Preparation of complaint for consideration by the business ombudsman with subsequent communications with the tax authorities during the consideration of the complaint.
Advisory services as regards potential schemes applied to reduce foreign currency proceeds collected by a leading retailer for the goods of improper quality delivered under a foreign economic contract to a resident of the Republic of Belarus. Identification of ways to avoid adverse currency implications.
Advisory services to an exporter of agrarian products as regards suspension of the period of accrual of late payment penalty for late return to Ukraine of the currency proceeds under foreign economic contract on supplies of products to the Republic of Poland.
Protection of the interests of globally known group of companies engaged in production and distribution of clothes, footwear and accessories in the Ukrainian courts as regards protection of the consumers rights.
Alternative pre-trial resolution of a dispute between Ukrainian producer of agrarian products and the buyer – resident of Egypt as regards the procedure for assessment of quality of the delivered goods that included nomination by the parties of the expert appraiser and the laboratory from a third country to obtain proper evidence as regards quality of the delivered goods.
Advisory services and proper documenting the transaction on re-import of the goods exported from Ukraine to the Slovak Republic.
Protection of the interests of a foreign bank in a series of court disputes in administrative and commercial courts of Ukraine as regards challenging the acts of the debtor who sought to alienate the mortgaged property worth in total over 20 million Euros, follow-up of the procedure for enforcement of the court resolutions and foreclosure on the mortgaged property.
METHODOLOGICAL RECOMMENDATIONS FOR TAXATION OF ADVOCACY ACTIVITIES
The SFS Commission Denying the Registration of Tax Invoices (TI) / Settlement Adjustments (SA): the Latest Judicial Practice
The Ministry of Finance of Ukraine once again announced changes to the VAT risk system.
Суперечки про ТЦО ставатимуть ще більш складними, а вимоги з підготовки документації – ставатимуть ще жорсткішими
Determining the Potential Risks of Transfer Pricing for Exporters in the Agro-Industrial Complex (AIC)