Projects
- drafting documentation with regard to the transfer prices applied by group companies when intra-group services are provided, in particular: organising the transportation and freight of vessels and other transportation-related services;
- assessing whether it was reasonable for foreign sea vessels to be transferred under the Russian flag with a view to obtaining the opportunity to use tax benefits granted to ship owners by the Russian Tax Code;
- in conjunction with Uzbek lawyers, preparing opinion analysing the tax consequences of the operations of a unit of the company located in Uzbekistan.
Pepeliaev Group’s lawyers advised clients on a number of matters related to customs regulation, among them: (i) customs benefits applied in special economic zones, in free warehouses and in territories of advanced social and economic development; (ii) customs consequences of applying agency (commission-based) models for supplies of goods, and the use of consignment and leasing agreements; (iii) the possibility to import and export commercial cargo by branch offices of foreign companies, and the import of goods used as contribution to the issued capital of a foreign investor.
Pepeliaev Group’s lawyers successfully represented companies providing services in the area of mineral production. When contesting the decisions of the Sakhalin customs authorities regarding the application of customs duties for the contractor with regard to the goods imported for the Sakhalin-2 PSA, our lawyers managed build positive case law for the importer which was subsequently applied to the Sakhalin-1 PSA as well. Moreover, the practice’s lawyers challenged in a commercial (‘arbitration’) court a decision of the customs authority disallowing the application of a customs benefit with regard to equipment imported as contribution to the issued capital. Owing to the efforts of our lawyers the client managed to avoid the need to pay additionally accrued duties in the amount of RUB 20 million.