Research Papers

Evidence and Proof in International Commercial Arbitration

This scientific and practical guide presents the latest developments in the law of evidence in arbitration as well as best practices. The book offers an integrated approach to evidence which includes comprehensive doctrinal analysis. (The research paper available in Russian only)

Theory and Practice of Proof in International Commercial Arbitration

This monograph is the first specialized and practically useful analysis of the evidence problems and the burden of proof in international arbitration published in Ukraine. The study is based on documented cases of arbitral tribunals and courts. (Available in Ukrainian only)

Guide “Inspections of Controlling and Legal Enforcement Authorities: Company’s Office Safety Provisions”

How to react properly to the inspection notifications, how to work with requests and improvement notices, how the office staff should behave during the field inspection, what written representations may be given to the inspectors, what papers should be signed in the course of inspection, how to prepare for the taxpayer’s protection in courts, what are the proper actions in case of search or legal enforcement authority’s summons. The attached file contains these and many other practical issues. 

Protection by Trust: review of the world’s trust systems

Trusts, as instruments proposed by some foreign jurisdictions, have long been used by Ukrainian businesses. The purposes may vary from assets protection and tax optimization to beneficial owners’ anonymization.

(The research paper is available in Ukrainian and Russian only)

Ukraine. Arbitration-friendly jurisdiction: statistical and analytical report, 2013-2014

The study shows that common courts rarely refuse to enforce arbitral awards. In matters of setting aside arbitral awards Ukraine only seeks to enter the league of countries with arbitration-friendly court practice (20-30% of arbitral awards are successfully challenged, while in Switzerland only 6.5%).

B2B Services in tax records (2013)

In most cases when the tax authority audits taxpayers it tends to “write off” those taxpayer’s expenses on marketing, informational, consultancies or other services and not to use them in an equation while calculating taxable income. Such services as it is deemed by tax officers are almost always fictitious, and even if they are not fictitious, they certainly have no relation to the commercial activity of the taxpayer or are incorrectly recorded and proved. Moreover, tax officers often say that their position on this matter is always upheld by courts. It is not so. (The research paper is available in Russian only)