Maryna Shulyk

Senior Associate

+380 44 490 9575

Maryna Shulyk

Senior Associate
+380 44 490 9575


Maryna Shulyk is a Senior Associate in the Kyiv office. She focuses on tax, dispute resolution, TMT, as well as on life sciences & healthcare.

Maryna provides tax advisory support in a wide range of domestic and cross-border matters. Her expertise includes reviewing international and local business models and advising on complex restructuring processes. Maryna also advises clients on various corporate tax, VAT, and payroll tax matters, as well as on customs, regulatory and currency control issues across a variety of industries, including IT, pharmaceuticals, FMCG, retail, and energy. She has broad experience handling tax controversies, representing clients throughout tax audit, pre-court and court proceedings as well as in high-profile tax disputes in courts of all instances.



  • A GLOBAL IT COMPANY on establishing its presence in Ukraine, including advice on possible options of engaging software developers, regulatory advice, and on-going support on employment matters
  • A LEADING GLOBAL SOFTWARE PLATFORM on the implementation of its worldwide specialist incentive plan in relation to its specialists located in Ukraine
  • A UK RETAIL COMPANY on the assessment of the IP and tax risks of the inclusion of royalty payments to the price of imported goods, and various options of structuring royalty payments
  • A GOVERNMENTAL AGENCY on the implementation of an Energy Security Project funded by the U.S. Agency for International Development (USAID), including the review and redrafting of production sharing agreements (PSAs) in order to secure the interests of the state, ensure compliance with Ukrainian law and compliance with international best tax practices
  • A UK COMPANY on tax and customs aspects relating to the state procurement of medicines in Ukraine

dispute resolution

  • A GLOBAL INTERNET GROUP and one of the largest technology investors on a court dispute on the non-recognition of losses and marketing expenses and the tax deduction of losses resulting from incurring substantial advertising and promotional expenses
  • A UKRAINIAN DISTRIBUTOR OF FROZEN SEMI-FINISHED PRODUCTS on a tax dispute on cash discipline, including representation at the Grand Chamber of the Supreme Court
  • A RENOWNED FOREIGN PHARMACEUTICAL COMPANY acting via its non-commercial office in Ukraine on two tax disputes against the tax authorities regarding the illegitimacy of orders on the conduct of scheduled tax audits
  • A RENOWNED FOREIGN WORLD KNOWN PRODUCER OF POLYETHYLENE AND POLYPROPYLENE on economic sanctions imposed on the company in Ukraine for the violation of settlements allegedly conducted by its Ukrainian counterparty
  • UKRATLANTIC, a Ukrainian subsidiary of Groupe Atlantic, a large French producer of heating equipment, on a tax audit and administrative appeal procedure resolved with amicable agreement

* Experience prior to joining Kinstellar


  • 2009 – 2010: Erasmus University Rotterdam, Netherlands / University of Bologna, Italy, European Master of Law and Economics, ERASMUS Exchange Programme 
  • 2008 – 2009: Free University of Brussels, Belgium, Master of International and European Law (with distinction)
  • 2003 – 2008: National University of Kyiv-Mohyla Academy, Ukraine, Faculty of Law, Master’s degree (with honours)


Ukrainian, Russian, English


  • Ukraine: VAT refund process streamlined by Supreme Court, 2019
  • Anti-avoidance measures of general nature and scope - GAAR and other rules, Branch Report for 2018 Seoul Congress of International Fiscal Association, 2018
  • 2018 Ukrainian Tax Legislation Updates, 2018