Corporate and tax structuring

KM Partners develops and implements projects on reorganization of the corporate business structure and corporate governance as well as secures transactions concerning the transfer of corporate rights (shares), ensuring a compliance with provisions of corporate, antitrust, tax legislation and currency exchange regulations.

Restructuring helps our clients to reduce internal organizational and operational expenses, having concentrated certain functions (such as manufacturing, logistics, sales) within specialized structures. This enables to reduce internal business turnover and eliminate the transfer pricing risks for transactions in Ukraine. Besides, the restructuring allows putting into order an assets ownership, including real estate and land.

We will provide the planning and implementation of the restructuring with optimal tax consequences, including the taxation of the non-residents’ revenues (in the case of the sale of corporate rights by foreign participant) and income tax (in the case of sale of corporate rights by Ukrainian participant at a price higher than the nominal one), and warn on current currency exchange regulations.