Financial investigations are studies of the financial and economic activities of the company in order to identify and document the facts of embezzlement, illegal financial transactions and other illegal actions of managers, employees and third parties that harm the company.

Within the framework of the study, the following are carried out:

• a study of the financial situation of the company and preventive risk management;
• identification of facts of corporate fraud / unfair actions of management;
• documenting the circumstances of the commission of illegal actions to the detriment of the interests of Society;
• preparation of a position for negotiations with the counterparty in order to "peacefully" resolve the issue;
• legal support in initiating legal proceedings, bankruptcy, enforcement proceedings;
• representation in criminal proceedings at any stage, including claims in a criminal case;
• collecting and analyzing information about a counterparty/asset;
• cash flow and commodity flow analysis;
• use of own methods and information systems.

We have effective experience in conducting financial investigations in organizations of industry, trade, services, and the financial sector.

Tax expertise is a study of compliance of the procedure for calculating and paying taxes implemented by a taxpayer with the norms of tax legislation in the investigation of tax evasion, tax disputes at all levels.

Tax reconstruction is the restoration of expenses actually incurred by the taxpayer, based on the market conditions of financial and economic activity and recalculation of the tax consequences of transactions, taking into account their real economic meaning.

Within the framework of the study, the following are carried out:

• analysis of the taxpayer's economic activity;
• study of materials confirming the reality of carrying out economic activities for the purchase of materials, production and sale of finished products from them;
• the study of technical data confirming the receipt and use of the supplied raw materials in the production process in the context of each supplier (technological maps, norms for writing off defects, clogging of raw materials, data from automated control systems of production processes);
• calculation of material consumption per unit of production, taking into account losses during transportation, processing and laboratory (testing, design, etc.) losses;
• calculation of the total volume of materials required for the production of finished products already produced during the study period (taking into account both sold and stored in stock and disposed of as defective);
• calculation of the missing volume of materials, defined as the difference between the total volume of raw materials needed for production and the volume of raw materials supplied by contractors recognized by the tax authority as real;
• calculation of the market value of the missing volume of materials;
• modeling of the taxpayer's costs taking into account the average industry profitability, comparison with the calculation of the market value of the missing amount of materials and with the amount of costs received based on the calculations of the tax authority.

Our Center has its own expert methods and has extensive experience in conducting research on tax liabilities of economic entities.

We have extensive experience in dealing with legal risks and provide business support in three areas:

1. Protection of violated rights of the Company and/or its participant in civil proceedings:

• Recovery of losses/bringing to subsidiary responsibility of persons controlling the company;
• Recognition of a transaction/chain of transactions as invalid and application of the consequences of its invalidity;
• Reclaiming property from someone else's illegal possession;
• Foreclosure on the property of third parties;
• Providing support when interacting with contractors or government agencies.

2. Legal support of the injured party in criminal proceedings:

• Formation of the evidence base for a crime statement;
• Appeal against decisions/actions of law enforcement officials;
• Representation of the interests of the victim in the investigation of a criminal case, in court proceedings.

3. Legal support of business:

• Assessment of legal risks of business (Due Diligence);
• Analysis of contracts, support of negotiations on their conclusion and in the presence of disputable situations;
• Legal audit of the corporate governance system;
• Participation in the settlement of corporate conflicts;
• Tax planning and reconstruction.