Support in international transactions on the purchase of raw materials and supply of goods

22 June 2022

Legal evaluation and recommendations on minimization of tax consequences, customs VAT and customs duties in international transactions on the purchase of raw materials and supply of goods

A company wanted to make a contract for supply of raw materials with a foreign buyer from Israel, for manufacturing of high technology products and their further export.

Analysing what kind of civil transactions the company should make to be able to import raw materials, manufacture products and export them outside the EAEU. Evaluation of tax consequences for various options of the legal formalization of such transactions, suggestion of the most appropriate option in terms of the tax laws.

Evaluation of the probability of re-classification by tax authorities of export/import transactions (for example, re-classification of supply to works), review of legal precedents, description of possible tax and other consequences for the company. Elaboration of recommendations on minimization of tax consequences, customs VAT and customs duties.
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