IFA Ukraine Knowledge Sharing Seminars on International Taxation Tax Legislation Developments and Trends in EU December 16, 2014 Kyiv, Ukraine ORGANISERS’ INFORMATION INVITATION TO SEMINAR Hosting Branch IFA Ukraine Central IFA IFA Ukraine is the Ukrainian branch of the International Fiscal Association (IFA). IFA Ukraine is a non-profit organization established in Ukraine in 2007. IFA Ukraine was officially recognized by IFA at the 61st IFA Kyoto Congress during September 2007. International Fiscal Association (IFA), Netherlands, is the only non-governmental and non-sectoral international organization dealing with fiscal matters over the globe. IFA Ukraine is the only organization in Ukraine dealing exclusively with international tax matters. IFA Ukraine has grown in a short time to over 50 members. www.ifa-ukraine.org IFA brings together more than 12,000 practitioners, tax officials and academics from 111 member countries, involved in and concerned with taxation of international transactions and comparative study of tax laws. Based in Rotterdam, IFA, since its foundation in 1938, has provided, in conjunction with the activities of each country branch, a blend of comprehensive research of international taxation and the development of programs and initiatives of current practical importance. www.ifa.nl Dear Colleagues! Following IFAs world activities, IFA Ukraine provides a unique and neutral platform for representatives of all sectors: business, consulting, governments, the judiciary and universities to meet and discuss topical issues of international taxation at the following four seminars: • Beneficial Ownership and Information Exchange Practice in Ukraine and Abroad (conducted on September 30th, 2014); • Anti-offshore Measures in Ukraine and Abroad: Policy Developments and Practical Insights (conducted on October 28th, 2014); • EU-Ukraine Association Agreement and Its Tax Implications for Ukrainian Businesses (conducted on November 25th, 2014); • Tax Legislation Developments and Trends in EU (December 16th, 2014). The fourth seminar is designed to guide Ukrainian tax lawyers and businesses on the latest tax developments and tendencies in key EU jurisdictions that are most attractive for Ukrainian business in terms of establishing holding and trading companies, i.e. Switzerland, Luxembourg, the Netherlands and Cyprus. Keynote speakers from IFA Branches in these selected jurisdictions will provide first-hand information on structuring under the current regimes, as well as will highlight new opportunities and possible challenges from the shareholders’ and potential investors’ perspective. A special focus will be made on general EU trends that are affecting national regimes and shape the policy agenda at supranational level. We look forward to welcoming you at our event. Sincerely, Olena Voznyuk IFA Ukraine President SEMINAR SPEAKERS SEMINAR SPEAKERS Busenhart, Martin Musienko, Svitlana Vitko, Anna Vakhitov, Roustam Partner, Walder Wyss Partner and Head of Tax, DLA Piper Tax Consultant, KPMG Partner, International Tax Associates B.V. Martin Busenhart is a Tax Partner at Walder Wyss, one of the leading Swiss commercial law firms. He advises on national and international tax matters and is specialized in domestic and international structuring of capital market transactions, acquisitions and divestments and tax-optimized structuring for relocations of entrepreneurs, partnerships and corporate groups. Martin Busenhart was educated at Zurich University (lic. iur. 1988) and graduated as Certified Tax Expert in 1994. He has working experience as tax expert and tax partner with an international advisory firm in Zurich and London. Martin Busenhart speaks German, English and French. He is a member of IFA Switzerland. Svitlana Musienko is Partner and Head of Tax practice of DLA Piper. Svitlana Musienko advises on domestic and international tax planning, corporate law and investment structuring. Svitlana has extensive professional experience in the field of tax and law. Before joining DLA Piper, she was with an international audit company (Big 4) as a senior manager of its tax and legal practice in Kyiv. Svitlana’s experience includes many of Ukraine’s most significant corporate restructuring projects, and she has successfully managed a string of high-profile due diligence exercises. Svitlana is personally recommended as tax controversy leading practitioner in Ukraine in Tax Controversy Leaders Guide 2014 (ITR); she is recommended lawyer in Ukraine in World Tax 2015; IFLR1000 ranks Svitlana’s team in Tax in Second Tier for 2015. Anna Vitko is a tax consultant with more than 8 years of professional experience in legal field admitted to Ukrainian bar in 2008. Anna specializes in advising multinational and local clients on various international and domestic tax issues. In addition, she has experience in providing international personal tax planning services to Ukrainian HNWI clients on personal tax, currency control and legal matters. Roustam Vakhitov is an expert in international taxation. Before joining International Tax Associates B.V. Roustam worked for consulting companies in Russia, the Netherlands and Luxembourg. He has been addressing international taxation issues since 2002, after obtaining LL.M. degree in International Taxation from Leiden University (The Netherlands). Before joining KPMG in 2011, Anna obtained LL.M in European and International Tax Law from Lund University, Sweden, and LL.M in European Law from Stockholm University. In 2012, Anna worked at KPMG Russia as an international secondee within the International Corporate Tax Group. Recently, Anna participated in a number of projects on the review of corporate structures and personal tax positions to the clients having business presence in Russia in the view of the newly adopted CFC rules and “deoffshorization” initiatives. Specialization: international taxation, tax structuring and consulting with the use of international tax treaties, supporting transactions with the use of financial instruments, structuring private investments (funds) and supporting international mergers and acquisitions, as well as Islamic finance transactions. Damianou, Chris Logunova, Yulia Voznyuk, Olena Executive Director, Eurofast Tax Manager Europe, Rakuten President, IFA Ukraine Chris is an Executive Director at Eurofast and specializes in international tax structuring and planning, including real estate structuring. Chris has over 25 years of working experience in tax consulting, working with local as well as multinational companies. Previously in his career he has served as the European Chairman of the 6th largest international accounting organisation in the world for Europe, Middle East and Africa (EMEA) Region as well as President of the Junior Chamber International of Cyprus. He is the Honorary Consul of the Republic of Montenegro in Cyprus (except Limassol). Yulia Logunova is the European Tax Manager of Rakuten, one of global leaders in e-commerce headquartered in Japan. Yulia manages the tax affairs of the European headquarters of Rakuten and Viber located in Luxembourg. She is also working on M&A projects, cross-border tax planning initiatives and transfer pricing strategy of the group. Prior to joining Rakuten in 2014, Yulia worked as a senior tax manager at EY Luxembourg for two years, focusing on international holding, financing and IP structures. Before moving to Luxembourg, she had worked for over ten years at leading professional tax firms in Ukraine and was member of IFA Ukraine, EBA and AmCham tax committees. She leverages a broad range of expertise in corporate taxation and law with particular focus on international tax. Olena has more than 12 years of experience in advising multinational and domestic clients on tax structuring of inbound and outbound investments, M&A structuring, pre-acquisition and post-acquisition restructuring, Transfer Pricing etc. Olena served as a tax partner and senior tax lawyer for the leading Ukrainian law firms. She also worked as tax consultant at PwC Kyiv. In February 2014 Olena was elected as the President of the Ukrainian branch of International Fiscal Association. Olena is a member of the Public Council to the State Fiscal Service of Ukraine. Tuesday, December 16, 2014 09:00 – 09:10 Welcome Address 9:10 – 11:00 Switzerland, Luxembourg, the Netherlands and Cyprus: structuring opportunities under the current regime • Traditional structuring under the existing regime; • Recent and expected legislation changes; • Amendments and new opportunities under the new regimes; • Bulgaria/Cyprus structuring. Panelists: Martin Busenhart, Walder Wyss Chris Damianou, Eurofast Roustam Vakhitov, International Tax Associates B.V. 11:00 – 11:30 Networking Coffee Break General Partners 11:30 – 14:00 Switzerland, Luxembourg, the Netherlands and Cyprus: new opportunities and challenges, including in the context of the latest EU tax developments • On-going European Commission’s tax state aid investigations with respect to certain tax rulings; • Latest amendments to the Parent-Subsidiary Directive on hybrid loan abuse and anti-abuse clauses; • Highlights from recent tax and legal cases; • Influence of EU practice on Ukraine. Panelists: Martin Busenhart, Walder Wyss Yulia Logunova, Rakuten Chris Damianou, Eurofast Roustam Vakhitov, International Tax Associates B.V. Anna Vitko, KPMG Svitlana Musienko, DLA Piper Information Support SEMINAR REGISTRATION GENERAL INFORMATION Registration Office Registration Inclusions Official Website Venue For inquiries regarding registration and accommodation, please contact: Seminar registration includes participation in sessions, electronic access to technical papers and refreshments during seminar hours. For detailed and updated Seminar information, we invite you to visit the IFA Ukraine website at ifa-ukraine.org Seminar will take place at Radisson Blu Hotel, Kyiv, Podil, 17-19 Bratska Str.. IFA Ukraine Tel.: +380 067 243 42 29 Email: [email protected] Registration We invite you to register online. To activate online registration link please click here . Payment Order Official language IFA Ukraine will email the invoice upon receiving electronic registration. The Seminar language will be English with simultaneous translation to Ukrainian. All charges related to payments by bank transfers must be covered by the Participants. Registration Fee Non-members – UAH 2,000; IFA Ukraine Members – UAH 1,500. Seminar hours 9 am – 2 pm Sponsorship If you are interested in sponsorship opportunities, please contact IFA Ukraine at [email protected]. General Partners Information Support