KM Partners

The firm: KM Partners is a Ukrainian law firm specializing in tax, legal and consulting services since 1999. KM Partners is the legal advisor of choice in the areas of tax, customs, transfer pricing and dispute resolution for many international leading companies and their subsidiaries in Ukraine, mid-sized businesses, as well as Ukrainian companies in various industrial sectors. Real estate, construction, land, M&A, labour and commercial law are strong practice areas of the firm too.

Two legal entities operate under the trademark KM Partners: WTS Consulting, LLC and KM Partners Attorneys at Law. As a member of WTS Global, KM Partners provides comprehensive legal support of complex international projects where legal expertise in foreign legislation is required. The company is known for its complex high-quality approach to the solution of clients’ business issues.

Areas of practice
Taxation: withholding tax; pre-trial challenging of tax assessments, actions/inactions; VAT, excise tax and other indirect taxes; labour remuneration/social security; planning and structuring of business activities; payment for the use of natural resources and other fees; representative offices of foreign companies; corporate profit tax/advance payments; tax due diligence; special tax regimes; structuring the transactions on advertising, marketing services; tax litigations; assistance during tax audits; avoidance of double taxation; individuals/foreigners.

Customs: pre-trial appeal of decisions of customs authorities; consulting regarding customs clearings procedures; defence of interests during the customs clearance procedures; post-audit and assistance during customs audits; structuring of cross-border transactions; customs litigations.

Transfer pricing: consulting support on transfer pricing issues; support of reporting on transfer pricing; developing documentation to justify the price level in controlled transactions; risk-based audit of pricing system; preparing responses to requests of controlling authorities; providing support during audits on transfer pricing issues; appealing on additional tax assessments and sanctions following transfer pricing audits.

Criminal proceedings for white-collar crimes: defence in criminal proceedings for white-collar crimes and tax-related crimes.

Contract and business: tailoring various complex agreements; representing parties in pre-contract negotiations; mediation.

M&A and restructurings: legal and tax DD; preparing shareholders agreements and SPA; corporate and tax structuring; post-merger integration.

Litigation: tax litigation, representing clients in administrative courts; representing parties in commercial and general courts; arbitrations; preparing lawsuits and applications, petitions; support during enforcement of court ruling.

Real estate and construction: legal support during land allocation; obtaining of construction permission documents; preparing construction agreements (FIDIC inclusive); legal audit of title rights.

Agribusiness: legal support of commodity trading; support of distributions of seeds, pesticides and fertilisers; agricultural land issues.

Distribution: tailoring distribution agreements with specific attention to competition aspects of distribution activity.

Competition and antitrust: legal support during obtaining AMCU approval for concentration (merger) and concerted actions.

Intellectual property: IP rights protection; audit of intellectual property objects; license agreements; industrial property; patents; royalties and other payments for rights related to intellectual property; plant species registration; structuring relations related to the use of software as end user; structuring relations related to transfer and licensing intellectual property; trademarks.

Labour law/labour disputes: preparing by-laws of companies, job descriptions; support during obtaining job permits, representing in labour mediation and litigations.

Currency control: structuring cross-border transactions with attention to Ukrainian currency control restrictions; legal support during obtaining national bank permits (individual licence).