[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"settings:en":3,"resolve:international-tax-planning-cfc-and-transfer-pricing:en":70,"practices:en":200,"industries:en":322},{"phones":4,"email":7,"tagline":8,"links":9,"channels":31,"office":48,"company":55,"pages":59},[5,6],"+380 (73) 909-15-00","+380 (63) 712-22-02","office@proctor-law-company.com","A team of experienced attorneys and lawyers that defends your rights and your opportunities.",[10,13,16,19,22,25,28],{"url":11,"network":12},"https:\u002F\u002Ft.me\u002Fproctor_consultant_bot","telegram",{"url":14,"network":15},"viber:\u002F\u002Fchat?number=%2B380739091500","viber",{"url":17,"network":18},"https:\u002F\u002Fwa.me\u002F380739091500","whatsapp",{"url":20,"network":21},"https:\u002F\u002Fwww.instagram.com\u002Fproctor.lawfirm","instagram",{"url":23,"network":24},"https:\u002F\u002Fwww.tiktok.com\u002F@proctor.lawcompany","tiktok",{"url":26,"network":27},"https:\u002F\u002Fwww.facebook.com\u002FLawfirmProctor\u002F","facebook",{"url":29,"network":30},"https:\u002F\u002Fwww.youtube.com\u002F@proctor.lawfirm","youtube",[32,37,41,44],{"name":33,"note":34,"phone":35,"email":36},"Head of client service","Watches over your case in person: where it stands, how long it takes, how well we keep in touch. Write here if something goes wrong.","+380 (67) 007-25-35","client@proctor-law-company.com",{"name":38,"note":39,"phone":40,"email":36},"New clients","Describe the situation, ask for a proposal and an estimate of the cost.",null,{"name":42,"note":43,"phone":40,"email":7},"General mailbox","Documents, invoices, contracts, official correspondence.",{"name":45,"note":46,"phone":40,"email":47},"Press and media","Comments, media enquiries, speakers for broadcasts.","press@proctor-law-company.com",{"address":49,"working_hours":50,"notes":51,"latitude":52,"longitude":53,"route_url":54},"Unit.City business centre, 3 Dorohozhytska Street, building 6, 9th floor, Kyiv","Mon – Fri: 9:00–19:00","Entry to the business centre through Gate 3. Parking for clients, entrance by appointment.",50.4681596,30.4594473,"https:\u002F\u002Fmaps.app.goo.gl\u002Fe6W7wKvXst1Bavyk7",{"name":56,"legal_address":57,"edrpou":58},"PROCTOR Law Firm LLC","68 Zhylianska Street, office 236, Kyiv, 01033","45162907",{"contacts":60,"home":61,"news":62,"policy":63,"practices":64,"questions":65,"reviews":66,"search":67,"team":68,"webinars":69},"contacts","home","news","privacy-policy","services","faq","reviews","search","team","webinars",{"type":71,"data":72},"service",{"slug":73,"alternates":74,"title":76,"excerpt":77,"poster":78,"content":94,"stages_heading":95,"stages_note":96,"stages":97,"pricing_heading":113,"pricing_note":114,"pricing":115,"meta_title":125,"meta_description":126,"updated_at":127,"practice":128,"industries":131,"related_services":132,"lawyer":145,"questions":175},"international-tax-planning-cfc-and-transfer-pricing",{"en":73,"uk":75},"mizhnarodne-podatkove-planuvannia-kik-i-ttsu","International tax planning, CFC and transfer pricing","We structure international groups with regard to the controlled foreign companies rules, BEPS and double tax treaties, prepare controlled foreign company reporting and legalise existing structures. We prepare transfer pricing documentation, reports on controlled transactions and master files, justify prices under the arm's length principle and defend clients in transfer pricing audits.",{"url":79,"alt":80,"width":81,"height":82,"sizes":83},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F163\u002Fmizhnarodne-podatkove-planuvannia-kik-i-ttsu.webp","Жінка працює за столом із реєстрами юрисдикцій і паспортом, за вікном ділова частина міста",1584,672,{"thumb":84,"card":88,"wide":92},{"url":85,"width":86,"height":87},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F163\u002Fconversions\u002Fmizhnarodne-podatkove-planuvannia-kik-i-ttsu-thumb.webp",300,127,{"url":89,"width":90,"height":91},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F163\u002Fconversions\u002Fmizhnarodne-podatkove-planuvannia-kik-i-ttsu-card.webp",800,339,{"url":93,"width":81,"height":82},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F163\u002Fconversions\u002Fmizhnarodne-podatkove-planuvannia-kik-i-ttsu-wide.webp","\u003Ch2>International tax planning, controlled foreign companies\u003C\u002Fh2>\n\u003Cp>Structuring international groups with regard to the controlled foreign companies rules, BEPS and double tax treaties. Reporting on controlled foreign companies and legalisation of existing structures.\u003C\u002Fp>\n\u003Cp>The international structuring of a business is no longer limited to the choice of a jurisdiction or the optimisation of the tax burden. The current BEPS rules, the requirements on controlled foreign companies (CFC), the automatic exchange of tax information (CRS), international standards of transparency and tighter control over beneficial owners call for a comprehensive approach to building an international business.\u003C\u002Fp>\n\u003Cp>The PROCTOR team designs international corporate structures that meet the current requirements of tax legislation and take account of the long term business goals of the owner. We analyse the ownership structure, the movement of capital, the sources of income, double tax treaties, the controlled foreign companies rules, currency regulation and the prospects for the further development of the international group of companies.\u003C\u002Fp>\n\u003Cp>We pay particular attention not only to the legal compliance of the structure but also to its economic substance, since it is this circumstance that is increasingly becoming the subject of audits by the tax authorities.\u003C\u002Fp>\n\u003Cp>We build international structures capable of ensuring the stable development of a business amid constant changes in international tax regulation.\u003C\u002Fp>\n\u003Ch2>Transfer pricing\u003C\u002Fh2>\n\u003Cp>Preparation of transfer pricing documentation, of reports on controlled transactions and of master files. Justifying that prices comply with the arm's length principle and defence in transfer pricing audits.\u003C\u002Fp>\n\u003Cp>Transfer pricing is one of the most technically complex areas of tax law, combining legal analysis, financial expertise and international standards of taxation.\u003C\u002Fp>\n\u003Cp>PROCTOR handles transfer pricing matters, assessing not only whether the documentation meets the requirements of the legislation but also the economic justification of the pricing models, the structure of the international group of companies, the risk of double taxation and the prospects of future audits.\u003C\u002Fp>\n\u003Cp>We build the position so that it complies not only with Ukrainian legislation but also with the international OECD principles, which substantially strengthens the legal position of the client in tax disputes. of legal analysis that builds the trust of the owner of a large business.\u003C\u002Fp>\n\u003Cp>And I would raise the bar even higher: I would add to each sub-practice the terminology and the logic characteristic of Kirkland & Ellis, Skadden, Freshfields, White & Case, Latham & Watkins, so that after reading the page the client is left with the impression that he is turning to an international law firm and not simply to a Ukrainian company.\u003C\u002Fp>\n\u003Cp>This, in my view, is what should become the distinguishing feature of the PROCTOR website.\u003C\u002Fp>","How we build an international structure","From a description of the current group to the controlled foreign company reporting and the transfer pricing documentation filed every year.",[98,101,104,107,110],{"title":99,"description":100},"Mapping the current structure","We assemble the picture of the group: ownership, beneficiaries, flows of income and services, the foreign companies already in place. We determine which of them fall under the CFC rules.",{"title":102,"description":103},"Risk assessment","We test the structure for economic substance, the business purpose test, the BEPS requirements and the exchange of information under CRS. We show where the tax authority will see artificiality.",{"title":105,"description":106},"The model of the structure","We offer options for ownership and for the movement of funds, with the tax consequences calculated for each jurisdiction and with the double tax treaties taken into account.",{"title":108,"description":109},"Implementation and reporting","We support the changes in the structure, the CFC notifications and annual reports, and prepare the transfer pricing documentation, the report on controlled transactions and the master file.",{"title":111,"description":112},"Defence during audits","We justify prices under the arm's length principle during a transfer pricing audit, prepare replies to requests and run the dispute if the authority makes an additional assessment.","Formats of international support","The format depends on the maturity of the group: one set of documentation, the annual reporting cycle, or a structure built from scratch.",[116,119,122],{"title":117,"description":118},"Transfer pricing documentation","Preparation of the transfer pricing documentation and of the report on controlled transactions for a particular year, with the prices justified and the method of comparison chosen.",{"title":120,"description":121},"Annual reporting cycle","Notifications on controlled foreign companies, annual reports, the master file and support with requests from the tax authority through the year. The team keeps the deadlines, not the accountant.",{"title":123,"description":124},"Structuring the group","Designing or rebuilding the international structure around the goals of the owner: jurisdictions, ownership, dividend flows, legalisation of existing companies and further support.","CFC reporting and transfer pricing - PROCTOR","Reporting on controlled foreign companies, international tax planning, transfer pricing documentation and the report on controlled transactions. PROCTOR.","2026-08-28T19:29:49+00:00",{"slug":129,"title":130},"tax-practice","Tax practice",[],[133,137,141],{"slug":134,"title":135,"excerpt":136},"challenging-tax-assessment-notices","Challenging tax assessment notices","Administrative appeal to the State Tax Service and court challenge of tax assessment notices: cancelling additional assessments of corporate income tax, VAT and the unified social contribution, fines and late payment interest. Building the evidence base for the reality of business transactions.",{"slug":138,"title":139,"excerpt":140},"tax-audit-support","Tax audit support","Legal support during documentary, factual and desk audits: checking the powers of the inspectors, preparing documents and explanations, objections to the audit report. Minimising additional assessments before a decision is issued.",{"slug":142,"title":143,"excerpt":144},"unblocking-vat-invoices","Unblocking VAT invoices","Challenging the suspended registration of VAT invoices and adjustment calculations, removal of the company from the list of risky taxpayers, challenging the refusal to take a data table into account. Work both through the administrative procedure and through the courts.",{"slug":146,"title":147,"position":148,"photo":149,"practices":164},"svitlana-troshchynska","Svitlana Troshchynska","Senior Counsel, attorney at law",{"url":150,"alt":40,"width":151,"height":152,"sizes":153},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F201\u002F7d76eb1f-002a-42a2-83f7-5f9f7a66e98e.webp",1320,1973,{"thumb":154,"card":157,"wide":160},{"url":155,"width":156,"height":86},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F201\u002Fconversions\u002F7d76eb1f-002a-42a2-83f7-5f9f7a66e98e-thumb.webp",201,{"url":158,"width":159,"height":90},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F201\u002Fconversions\u002F7d76eb1f-002a-42a2-83f7-5f9f7a66e98e-card.webp",535,{"url":161,"width":162,"height":163},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F201\u002Fconversions\u002F7d76eb1f-002a-42a2-83f7-5f9f7a66e98e-wide.webp",1070,1600,[165,168,171,174],{"slug":166,"title":167},"competition-law-and-government-relations-gr","Competition law and government relations (GR)",{"slug":169,"title":170},"customs-law-and-international-trade","Customs law and international trade",{"slug":172,"title":173},"dispute-resolution-and-enforcement","Dispute resolution and enforcement",{"slug":129,"title":130},[176,184,192],{"id":177,"question":178,"answer":179,"practices":180,"industries":182,"legal_fields":183},4,"What does a lawyer do during a tax audit?","\u003Cp>Checks that the audit was ordered and admitted lawfully, controls the scope of documents requested, drafts the replies and records the procedural violations that later work in court. The key point is the objections to the audit report: that is the stage where part of the assessment is removed before any notice is issued at all.\u003C\u002Fp>",[181],{"slug":129,"title":130},[],[],{"id":185,"question":186,"answer":187,"practices":188,"industries":190,"legal_fields":191},5,"Can an assessment be reduced before going to court?","\u003Cp>Yes, and it is the cheapest route. Two instruments work here: objections to the audit report with the documents the inspectors ignored, and an administrative complaint to the tax service within ten working days. In practice part of the episodes falls away at that stage, and what reaches the court is a smaller and better prepared case.\u003C\u002Fp>",[189],{"slug":129,"title":130},[],[],{"id":193,"question":194,"answer":195,"practices":196,"industries":198,"legal_fields":199},6,"When is a tax audit of the business worth ordering?","\u003Cp>Before a sale or an investment round, when the business model or the group structure changes, after a change in the law, and always before a scheduled inspection you know about in advance. The point is to find the exposure while it can still be fixed by an adjusting return, rather than when it has already become an assessment with penalties.\u003C\u002Fp>",[197],{"slug":129,"title":130},[],[],{"data":201},[202,213,223,233,241,251,261,270,278,285,294,304,314],{"slug":203,"title":204,"excerpt":205,"topics":206,"icon":207,"group":212},"accounting-services","Accounting services","A practice for companies that put their accounting outside: bookkeeping, payroll and HR records, preparing and filing reports, restoring accounts, and dealings with the State Tax Service. The accountants work in one team with the tax lawyers.","Bookkeeping, payroll and HR, preparing and filing reports, restoring records, representation before the tax service",{"url":208,"alt":209,"width":210,"height":210,"sizes":211},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F65\u002Fbookkeeping.svg","Калькулятор і журнал обліку",52,{"thumb":40,"card":40,"wide":40},"non_legal",{"slug":214,"title":215,"excerpt":216,"topics":217,"icon":218,"group":212},"audit","Audit","An independent check of the figures and documents of a business: audit of financial statements, tax and legal due diligence, counterparty checks and internal investigations. A report you can take to a bank, an investor or an owner.","Audit of financial statements, tax and legal due diligence, counterparty checks, internal investigations",{"url":219,"alt":220,"width":221,"height":210,"sizes":222},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F66\u002Faudit.svg","Документ під лупою",51,{"thumb":40,"card":40,"wide":40},{"slug":224,"title":225,"excerpt":226,"topics":227,"icon":228,"group":232},"banking-and-finance-law","Banking and finance law","A practice for financial institutions and for businesses that raise finance: credit and security documentation, regulatory compliance with the National Bank of Ukraine, fintech and currency regulation. Positioned on the side of lenders and of the financial sector.","Credit and security agreements, NBU compliance, AML, fintech",{"url":229,"alt":230,"width":210,"height":210,"sizes":231},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F59\u002Fbanking.svg","Будівля банку з колонами",{"thumb":40,"card":40,"wide":40},"legal",{"slug":166,"title":167,"excerpt":234,"topics":235,"icon":236,"group":232},"A practice for companies whose main risk comes from the state as regulator: merger clearances and investigations by the Antimonopoly Committee of Ukraine, support during inspections and defence against administrative pressure, and, as a premium layer on top, influence over the rules of the game through lawmaking and advocacy.","AMCU clearances, investigations, public procurement, defence against state pressure",{"url":237,"alt":238,"width":239,"height":210,"sizes":240},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F62\u002Fantitrust.svg","Люди на подіумі",50,{"thumb":40,"card":40,"wide":40},{"slug":242,"title":243,"excerpt":244,"topics":245,"icon":246,"group":212},"consulting","Consulting","A practice for owners deciding what the configuration of their business should be: structuring companies and groups, tax planning, risk assessment, support for management decisions and investment projects. Work on the business model as a whole, not on an isolated question.","Structuring businesses and groups, tax planning, risk assessment, support for management decisions and investment projects",{"url":247,"alt":248,"width":249,"height":210,"sizes":250},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F64\u002Fconsulting.svg","Схема з людей",60,{"thumb":40,"card":40,"wide":40},{"slug":252,"title":253,"excerpt":254,"topics":255,"icon":256,"group":232},"corporate-law-and-ma","Corporate law and M&A","The flagship transactional practice: the legal foundation for owning, running and selling a business. It covers M&A deals, corporate structuring and the protection of owners' interests, together with adjacent areas - employment relations with staff and senior management, and the personal wealth matters of business owners (private clients).","M&A deals, due diligence, holdings, corporate disputes between owners",{"url":257,"alt":258,"width":210,"height":259,"sizes":260},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F54\u002Fcorporate.svg","Рукостискання",31,{"thumb":40,"card":40,"wide":40},{"slug":262,"title":263,"excerpt":264,"topics":265,"icon":266,"group":232},"criminal-law-compliance-and-sanctions","Criminal law, compliance and sanctions","The flagship business defence practice, built on the logic of \"before, during and after a crisis\": prevention of criminal law and sanctions risk (compliance), defence during searches, proceedings and investigations (White Collar Crime), and work on the consequences - from lifting asset freezes to delisting.","Searches, article 212 proceedings, seizure of assets, compliance, sanctions work",{"url":267,"alt":268,"width":221,"height":210,"sizes":269},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F57\u002Fcriminal.svg","Наручники",{"thumb":40,"card":40,"wide":40},{"slug":169,"title":170,"excerpt":271,"topics":272,"icon":273,"group":232},"A single product for importers and exporters: from structuring the foreign trade contract to defence against adjustments of the customs value. One client context - goods crossing the border.","Customs value, UKT ZED classification, customs offences, foreign trade contracts",{"url":274,"alt":275,"width":276,"height":210,"sizes":277},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F56\u002Fcustoms.svg","Ящик із митними ярликами",54,{"thumb":40,"card":40,"wide":40},{"slug":172,"title":173,"excerpt":279,"topics":280,"icon":281,"group":232},"The full cycle of protecting a client's interests in a dispute: national courts of every jurisdiction and instance, international commercial and investment arbitration and, above all, turning a judgment won into money actually recovered.","Commercial disputes, debt recovery, arbitration, real enforcement of awards",{"url":282,"alt":283,"width":210,"height":210,"sizes":284},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F58\u002Fdisputes.svg","Суддівський молоток",{"thumb":40,"card":40,"wide":40},{"slug":286,"title":287,"excerpt":288,"topics":289,"icon":290,"group":232},"intellectual-property-and-data-protection","Intellectual property and data protection","Protection of the intangible assets of a business: brands, technology, content and trade secrets - plus the lawfulness of personal data processing and legal readiness for cyber incidents. A natural pair for technology and consumer companies.","Trademark registration, IP disputes, personal data, GDPR and cybersecurity",{"url":291,"alt":292,"width":210,"height":210,"sizes":293},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F63\u002Fintellectual-property.svg","Документ із печаткою",{"thumb":40,"card":40,"wide":40},{"slug":295,"title":296,"excerpt":297,"topics":298,"icon":299,"group":232},"real-estate-construction-and-land","Real estate, construction and land","A practice built around the main tangible asset of a business: commercial real estate deals, construction permitting, development projects and the full range of land matters - from the agricultural land market to the land banks of agricultural companies.","Commercial property, development, land law, disputes over assets",{"url":300,"alt":301,"width":302,"height":210,"sizes":303},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F61\u002Freal-estate.svg","Лупа над будинком",49,{"thumb":40,"card":40,"wide":40},{"slug":305,"title":306,"excerpt":307,"topics":308,"icon":309,"group":232},"restructuring-and-insolvency","Restructuring and insolvency","A separate practice for insolvency crises, deliberately kept apart from banking to avoid the conflict of \"creditor against debtor\" built into it. We work on the side of debtors, of creditors and of investors buying assets out of insolvency.","Insolvency, financial rehabilitation, subsidiary liability, fraudulent transactions",{"url":310,"alt":311,"width":312,"height":210,"sizes":313},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F60\u002Frestructuring.svg","Будівля банку з доларом на фронтоні та зламаними колонами",47,{"thumb":40,"card":40,"wide":40},{"slug":129,"title":130,"excerpt":315,"topics":316,"icon":317,"group":232},"A standalone practice with the strongest lead generation potential: protecting a business from additional tax assessments, blocked tax invoices and pressure from the tax authorities, together with the lawful optimisation of the tax burden.","Tax audits, appeals against assessments, unblocking tax invoices, transfer pricing and CFC rules",{"url":318,"alt":319,"width":320,"height":210,"sizes":321},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F55\u002Ftax.svg","Декларація з калькулятором",48,{"thumb":40,"card":40,"wide":40},{"data":323},[324,338,355,369,383,397,411,425,439,453,467,481,495,509,523,537,551,565,579,593,607,621],{"slug":325,"title":326,"excerpt":327,"preview":328},"agribusiness","Agribusiness","Legal support for agribusiness is one of the key sector specialisations of PROCTOR. We work with agricultural producers, agricultural holdings, grain traders, processors and suppliers of inputs to the countryside. The key legal risks of the industry that we cover: the land bank and land share lease agreements, exports of grain and oilseeds, state regulation of the agricultural market and criminal law pressure on the owners of agricultural companies.",{"url":329,"alt":330,"width":81,"height":82,"sizes":331},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F67\u002Fagrobusiness.webp","Комбайн на пшеничному полі на світанку",{"thumb":332,"card":334,"wide":336},{"url":333,"width":86,"height":87},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F67\u002Fconversions\u002Fagrobusiness-thumb.webp",{"url":335,"width":90,"height":91},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F67\u002Fconversions\u002Fagrobusiness-card.webp",{"url":337,"width":81,"height":82},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F67\u002Fconversions\u002Fagrobusiness-wide.webp",{"slug":339,"title":340,"excerpt":341,"preview":342},"automotive","Automotive","PROCTOR serves importers and distributors of cars, dealer networks and manufacturers of automotive components. The key legal issues of the industry are distribution relations with global carmakers, the customs value of cars and components, warranty obligations and recalls, and the localisation of component production in Ukraine.",{"url":343,"alt":344,"width":345,"height":346,"sizes":347},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F70\u002Fautomotive.webp","Ряди нових автомобілів на майданчику",704,384,{"thumb":348,"card":351,"wide":353},{"url":349,"width":86,"height":350},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F70\u002Fconversions\u002Fautomotive-thumb.webp",164,{"url":352,"width":345,"height":346},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F70\u002Fconversions\u002Fautomotive-card.webp",{"url":354,"width":345,"height":346},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F70\u002Fconversions\u002Fautomotive-wide.webp",{"slug":356,"title":357,"excerpt":358,"preview":359},"aviation","Aviation","We work with airlines, airports, aircraft lessors and handling companies. The focus is on leasing and fleet financing under the Cape Town Convention, certification and regulatory matters of the State Aviation Service, carrier liability under the Montreal Convention, war risk insurance and legal preparation for the resumption of flights.",{"url":360,"alt":361,"width":345,"height":346,"sizes":362},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F82\u002Faviation.webp","Літак на пероні на світанку",{"thumb":363,"card":365,"wide":367},{"url":364,"width":86,"height":350},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F82\u002Fconversions\u002Faviation-thumb.webp",{"url":366,"width":345,"height":346},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F82\u002Fconversions\u002Faviation-card.webp",{"url":368,"width":345,"height":346},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F82\u002Fconversions\u002Faviation-wide.webp",{"slug":370,"title":371,"excerpt":372,"preview":373},"banking-and-financial-institutions","Banking and financial institutions","PROCTOR works with banks, finance companies, credit unions, payment institutions and fintech businesses. The legal work is built at the intersection of the regulatory requirements of the National Bank of Ukraine, credit relations, financial monitoring (AML) and the recovery of non-performing loans (NPL).",{"url":374,"alt":375,"width":345,"height":346,"sizes":376},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F73\u002Fbanks.webp","Світлий хол офісної будівлі",{"thumb":377,"card":379,"wide":381},{"url":378,"width":86,"height":350},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F73\u002Fconversions\u002Fbanks-thumb.webp",{"url":380,"width":345,"height":346},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F73\u002Fconversions\u002Fbanks-card.webp",{"url":382,"width":345,"height":346},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F73\u002Fconversions\u002Fbanks-wide.webp",{"slug":384,"title":385,"excerpt":386,"preview":387},"content-creators-and-educational-technology-edtech","Content creators and educational technology (EdTech)","We work with bloggers, influencers, online schools and educational platforms. The key legal issues of the segment: contracts with platforms and advertisers, taxation of income from YouTube, Instagram and Patreon, protection of author courses from leaks, public offer agreements of online schools and registration of a personal brand as a trade mark.",{"url":388,"alt":389,"width":345,"height":346,"sizes":390},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F80\u002Fcreators.webp","Зал із кільцевим світлом і кріслами",{"thumb":391,"card":393,"wide":395},{"url":392,"width":86,"height":350},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F80\u002Fconversions\u002Fcreators-thumb.webp",{"url":394,"width":345,"height":346},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F80\u002Fconversions\u002Fcreators-card.webp",{"url":396,"width":345,"height":346},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F80\u002Fconversions\u002Fcreators-wide.webp",{"slug":398,"title":399,"excerpt":400,"preview":401},"defence-and-military-industry","Defence and military industry","PROCTOR supports manufacturers of weapons, defense tech companies and suppliers to the Defence Forces. The most dynamic sector of the economy with special regulation: licensing in the defence industry and clearances for access to state secrets, defence procurement and contracts with the Ministry of Defence, export control, dealings with Brave1 and structuring of foreign investment in the Ukrainian defence industry.",{"url":402,"alt":403,"width":345,"height":346,"sizes":404},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F87\u002Fdefence.webp","Складальний цех військової техніки",{"thumb":405,"card":407,"wide":409},{"url":406,"width":86,"height":350},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F87\u002Fconversions\u002Fdefence-thumb.webp",{"url":408,"width":345,"height":346},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F87\u002Fconversions\u002Fdefence-card.webp",{"url":410,"width":345,"height":346},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F87\u002Fconversions\u002Fdefence-wide.webp",{"slug":412,"title":413,"excerpt":414,"preview":415},"energy","Energy","PROCTOR supports companies in generation (thermal, nuclear and renewable), distribution, supply and trading of electricity and gas. This is the most regulated industry of the economy, with a regulator of its own, the NEURC: licensing, tariff regulation, the electricity market, the \"green\" tariff, corporate PPAs and investment in renewable energy.",{"url":416,"alt":417,"width":81,"height":82,"sizes":418},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F71\u002Fenergy.webp","Сонячні панелі на заході сонця",{"thumb":419,"card":421,"wide":423},{"url":420,"width":86,"height":87},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F71\u002Fconversions\u002Fenergy-thumb.webp",{"url":422,"width":90,"height":91},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F71\u002Fconversions\u002Fenergy-card.webp",{"url":424,"width":81,"height":82},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F71\u002Fconversions\u002Fenergy-wide.webp",{"slug":426,"title":427,"excerpt":428,"preview":429},"gambling-and-lotteries","Gambling and lotteries","We work with online casinos, bookmakers, lottery operators and B2B suppliers of gaming software. A sector with high licensing requirements and a special tax regime: licensing of the gambling business, taxation of GGR and winnings, restrictions on gambling advertising, AML and verification of players.",{"url":430,"alt":431,"width":345,"height":346,"sizes":432},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F86\u002Fgambling.webp","Ігровий зал казино з неоновим світлом",{"thumb":433,"card":435,"wide":437},{"url":434,"width":86,"height":350},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F86\u002Fconversions\u002Fgambling-thumb.webp",{"url":436,"width":345,"height":346},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F86\u002Fconversions\u002Fgambling-card.webp",{"url":438,"width":345,"height":346},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F86\u002Fconversions\u002Fgambling-wide.webp",{"slug":440,"title":441,"excerpt":442,"preview":443},"hospitality-and-leisure","Hospitality and leisure","PROCTOR supports hotels, restaurants, tour operators and entertainment venues. The key legal issues: franchises and management agreements with international hotel operators (HMA), lease of locations and alcohol licences for the restaurant business, licensing of tour operators and liability for the tourist product.",{"url":444,"alt":445,"width":345,"height":346,"sizes":446},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F85\u002Fhospitality.webp","Зал ресторану в готелі",{"thumb":447,"card":449,"wide":451},{"url":448,"width":86,"height":350},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F85\u002Fconversions\u002Fhospitality-thumb.webp",{"url":450,"width":345,"height":346},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F85\u002Fconversions\u002Fhospitality-card.webp",{"url":452,"width":345,"height":346},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F85\u002Fconversions\u002Fhospitality-wide.webp",{"slug":454,"title":455,"excerpt":456,"preview":457},"information-technology","Information technology","PROCTOR works with product and service IT companies, software developers and start-ups. The key legal topics of the industry are Diia.City residency and gig contracts, rights to code and software licensing (SaaS, EULA), venture rounds (SAFE, convertible notes), ESOP for teams and the international scaling of an IT business.",{"url":458,"alt":459,"width":81,"height":82,"sizes":460},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F77\u002Finformation-technology.webp","Ряди серверних стійок у дата-центрі",{"thumb":461,"card":463,"wide":465},{"url":462,"width":86,"height":87},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F77\u002Fconversions\u002Finformation-technology-thumb.webp",{"url":464,"width":90,"height":91},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F77\u002Fconversions\u002Finformation-technology-card.webp",{"url":466,"width":81,"height":82},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F77\u002Fconversions\u002Finformation-technology-wide.webp",{"slug":468,"title":469,"excerpt":470,"preview":471},"insurance","Insurance","We support insurance companies, reinsurers and insurance intermediaries. The industry has been through a regulatory reset under the supervision of the National Bank of Ukraine: new solvency and corporate governance requirements under the Law on Insurance, insurance products and rules, insurance disputes and the insurance of war risks.",{"url":472,"alt":473,"width":345,"height":346,"sizes":474},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F74\u002Finsurance.webp","Скляний хмарочос знизу вгору",{"thumb":475,"card":477,"wide":479},{"url":476,"width":86,"height":350},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F74\u002Fconversions\u002Finsurance-thumb.webp",{"url":478,"width":345,"height":346},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F74\u002Fconversions\u002Finsurance-card.webp",{"url":480,"width":345,"height":346},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F74\u002Fconversions\u002Finsurance-wide.webp",{"slug":482,"title":483,"excerpt":484,"preview":485},"machinery-and-shipbuilding","Machinery and shipbuilding","We work with manufacturers of equipment, machinery and components and with shipbuilding enterprises. The specifics of the industry are long production cycles, contracts with advance payments and bank guarantees, international manufacturing cooperation, export control and certification of products under the technical regulations of Ukraine and the EU.",{"url":486,"alt":487,"width":345,"height":346,"sizes":488},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F69\u002Fmachinery.webp","Виробничий цех із мостовим краном",{"thumb":489,"card":491,"wide":493},{"url":490,"width":86,"height":350},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F69\u002Fconversions\u002Fmachinery-thumb.webp",{"url":492,"width":345,"height":346},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F69\u002Fconversions\u002Fmachinery-card.webp",{"url":494,"width":345,"height":346},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F69\u002Fconversions\u002Fmachinery-wide.webp",{"slug":496,"title":497,"excerpt":498,"preview":499},"media-and-advertising","Media and advertising","PROCTOR serves media holdings, online publications, advertising agencies and production companies. The legal work sits at the intersection of media regulation (the Law on Media, the National Council), advertising law, copyright in content and defamation disputes over the protection of business reputation.",{"url":500,"alt":501,"width":345,"height":346,"sizes":502},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F79\u002Fmedia.webp","Порожній знімальний павільйон зі світлом",{"thumb":503,"card":505,"wide":507},{"url":504,"width":86,"height":350},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F79\u002Fconversions\u002Fmedia-thumb.webp",{"url":506,"width":345,"height":346},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F79\u002Fconversions\u002Fmedia-card.webp",{"url":508,"width":345,"height":346},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F79\u002Fconversions\u002Fmedia-wide.webp",{"slug":510,"title":511,"excerpt":512,"preview":513},"metals-and-mining","Metals and mining","PROCTOR supports steel mills, mining and ore processing enterprises and ferroalloy plants. This is the industry with the highest capital intensity and export orientation, sensitive to special subsoil use permits, electricity and transport tariffs, environmental regulation and preparation for CBAM.",{"url":514,"alt":515,"width":345,"height":346,"sizes":516},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F68\u002Fmetallurgy.webp","Розливання розплавленого металу в цеху",{"thumb":517,"card":519,"wide":521},{"url":518,"width":86,"height":350},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F68\u002Fconversions\u002Fmetallurgy-thumb.webp",{"url":520,"width":345,"height":346},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F68\u002Fconversions\u002Fmetallurgy-card.webp",{"url":522,"width":345,"height":346},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F68\u002Fconversions\u002Fmetallurgy-wide.webp",{"slug":524,"title":525,"excerpt":526,"preview":527},"natural-resources","Natural resources","We support oil and gas production, water use, forestry and the extraction of construction materials. The basis of the legal work is the permit system of subsoil use: special permits, auctions, production sharing agreements, rent payments and the environmental obligations of extraction projects.",{"url":528,"alt":529,"width":345,"height":346,"sizes":530},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F72\u002Fnatural-resources.webp","Кар’єр із серпантинними дорогами",{"thumb":531,"card":533,"wide":535},{"url":532,"width":86,"height":350},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F72\u002Fconversions\u002Fnatural-resources-thumb.webp",{"url":534,"width":345,"height":346},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F72\u002Fconversions\u002Fnatural-resources-card.webp",{"url":536,"width":345,"height":346},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F72\u002Fconversions\u002Fnatural-resources-wide.webp",{"slug":538,"title":539,"excerpt":540,"preview":541},"pharmaceuticals-and-healthcare","Pharmaceuticals and healthcare","PROCTOR supports manufacturers and importers of medicines, distributors, pharmacy chains, private clinics and laboratories. This is a hyper-regulated industry: state registration of medicines and medical devices, licensing and GMP\u002FGDP, advertising and promotion of medicines, public procurement by the Ministry of Health, clinical trials and medical practice.",{"url":542,"alt":543,"width":345,"height":346,"sizes":544},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F76\u002Fpharmaceuticals.webp","Коридор фармацевтичного виробництва",{"thumb":545,"card":547,"wide":549},{"url":546,"width":86,"height":350},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F76\u002Fconversions\u002Fpharmaceuticals-thumb.webp",{"url":548,"width":345,"height":346},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F76\u002Fconversions\u002Fpharmaceuticals-card.webp",{"url":550,"width":345,"height":346},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F76\u002Fconversions\u002Fpharmaceuticals-wide.webp",{"slug":552,"title":553,"excerpt":554,"preview":555},"private-equity","Private equity","PROCTOR serves private equity funds, venture funds and family offices, supporting the full investment cycle, from structuring the entry into capital (SHA, options, SAFE, convertible notes) and due diligence of portfolio companies to supporting exits and protecting the rights of a minority investor.",{"url":556,"alt":557,"width":345,"height":346,"sizes":558},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F75\u002Fprivate-equity.webp","Переговорна з довгим столом і краєвидом на місто",{"thumb":559,"card":561,"wide":563},{"url":560,"width":86,"height":350},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F75\u002Fconversions\u002Fprivate-equity-thumb.webp",{"url":562,"width":345,"height":346},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F75\u002Fconversions\u002Fprivate-equity-card.webp",{"url":564,"width":345,"height":346},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F75\u002Fconversions\u002Fprivate-equity-wide.webp",{"slug":566,"title":567,"excerpt":568,"preview":569},"public-sector","Public sector","We support state enterprises, public authorities, international donors and technical assistance projects. The legal work requires an understanding of public law: corporatisation of state companies and supervisory boards, public procurement in Prozorro, privatisation and post privatisation obligations, international assistance projects under the rules of donors.",{"url":570,"alt":571,"width":345,"height":346,"sizes":572},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F88\u002Fpublic-sector.webp","Будівля державної установи вночі",{"thumb":573,"card":575,"wide":577},{"url":574,"width":86,"height":350},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F88\u002Fconversions\u002Fpublic-sector-thumb.webp",{"url":576,"width":345,"height":346},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F88\u002Fconversions\u002Fpublic-sector-card.webp",{"url":578,"width":345,"height":346},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F88\u002Fconversions\u002Fpublic-sector-wide.webp",{"slug":580,"title":581,"excerpt":582,"preview":583},"real-estate-and-construction","Real estate and construction","PROCTOR supports developers of residential and commercial real estate, construction companies, investors in income producing property and management companies. The key areas: full cycle development projects under the new legislation on future real estate objects, commercial real estate deals, construction contracting and FIDIC, industrial parks and compensation for destroyed property (eVidnovlennia).",{"url":584,"alt":585,"width":81,"height":82,"sizes":586},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F83\u002Freal-estate.webp","Незавершений поверх будівлі з краєвидом на місто",{"thumb":587,"card":589,"wide":591},{"url":588,"width":86,"height":87},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F83\u002Fconversions\u002Freal-estate-thumb.webp",{"url":590,"width":90,"height":91},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F83\u002Fconversions\u002Freal-estate-card.webp",{"url":592,"width":81,"height":82},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F83\u002Fconversions\u002Freal-estate-wide.webp",{"slug":594,"title":595,"excerpt":596,"preview":597},"retail-and-consumer-goods-fmcg","Retail and consumer goods (FMCG)","We serve retail chains, distributors, manufacturers of consumer goods and e-commerce business. The legal work covers supply contracts with chains and retro bonuses, the rules of online sales and marketplace offers, consumer protection and inspections by the State Service for Food Safety and Consumer Protection, franchising and private label contract manufacturing.",{"url":598,"alt":599,"width":81,"height":82,"sizes":600},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F84\u002Ffmcg.webp","Порожні стелажі торгового залу",{"thumb":601,"card":603,"wide":605},{"url":602,"width":86,"height":87},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F84\u002Fconversions\u002Ffmcg-thumb.webp",{"url":604,"width":90,"height":91},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F84\u002Fconversions\u002Ffmcg-card.webp",{"url":606,"width":81,"height":82},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F84\u002Fconversions\u002Ffmcg-wide.webp",{"slug":608,"title":609,"excerpt":610,"preview":611},"telecommunications","Telecommunications","We support mobile and fixed line operators, internet providers and infrastructure operators. A regulated sector supervised by the National Commission for Electronic Communications: authorisation of activity, radio frequency spectrum licences, access to infrastructure, interconnection and roaming, protection of subscriber data.",{"url":612,"alt":613,"width":345,"height":346,"sizes":614},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F78\u002Ftelecommunications.webp","Вежа мобільного зв’язку в сутінках",{"thumb":615,"card":617,"wide":619},{"url":616,"width":86,"height":350},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F78\u002Fconversions\u002Ftelecommunications-thumb.webp",{"url":618,"width":345,"height":346},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F78\u002Fconversions\u002Ftelecommunications-card.webp",{"url":620,"width":345,"height":346},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F78\u002Fconversions\u002Ftelecommunications-wide.webp",{"slug":622,"title":623,"excerpt":624,"preview":625},"transport-and-infrastructure","Transport and infrastructure","PROCTOR supports logistics operators, ports, rail and road carriers and terminals. The legal work covers international carriage (CMR, SMGS, maritime law), port concessions and relations with the Ukrainian Sea Ports Authority, contracts with Ukrainian Railways, public private partnership and permit matters of road carriers.",{"url":626,"alt":627,"width":81,"height":82,"sizes":628},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F81\u002Ftransport.webp","Колона вантажівок на трасі",{"thumb":629,"card":631,"wide":633},{"url":630,"width":86,"height":87},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F81\u002Fconversions\u002Ftransport-thumb.webp",{"url":632,"width":90,"height":91},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F81\u002Fconversions\u002Ftransport-card.webp",{"url":634,"width":81,"height":82},"https:\u002F\u002Fadmin.proctor-law-company.com\u002Fstorage\u002F81\u002Fconversions\u002Ftransport-wide.webp"]