During administrative appeal of tax notification-decision KM Partners specialists developed coherent argumentation and successfully proved the enterprises` correct approach regarding applying the provisions of subparagraph 140.2-140.3 Article 140 of the Tax Code of Ukraine with regard to considering of interest paid in favor of related non-resident entity for debt transactions in previous periods for taxation on corporate tax purposes.
Thereby, in a result of consideration of the enterprises` claim by the States` fiscal service of Ukraine tax notification-decision was cancelled.
2018
client: international supplier of agricultural and construction machinery