Alina Ulinauskienė

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Partner | CEO a.ulinauskiene@taxcube.lt +370 620 74008

Professional background

  • Deloitte (LT) (2011 – 2015), Senior Tax Manager;
  • Ernst & Young (LT) (2005 – 2011), Senior Tax Consultant;
  • BDO (LT) (2004 – 2005), Audit.

Experience and practice areas

Alina has more than 12 years of professional experience in tax consulting. While working at “Big 4” audit and business consulting companies, Alina has gained significant experience in advising the largest Lithuanian and foreign companies on various tax issues. Alina leads tax review, tax due diligence and tax optimization projects, including also tax advisory work on application of R&D and investment projects incentives. Alina also takes part in projects on structuring and evaluation of tax aspects of M&A activities. Alina delivers tax related presentations on various tax topics. She is also an author of numerous tax related articles.

Projects

Banks and other financial institutions, insurance companies:

  • Complex tax reviews carried out in largest Lithuanian life and non-life insurance companies;
  • Evaluation of tax consequences of international reorganization in life insurance group, consultation on establishment of European Company (Societas Europeae) and tax aspects of its activity;
  • Tax consultations on transfer of insurance contracts portfolio to a foreign company, liquidation procedures and related tax matters;
  • Tax optimization projects carried out in consumer credit companies;
  • Due diligence of one of the banks operating in Lithuania;
  • Tax reviews carried out for audit purposes in biggest Lithuanian banks, leasing and insurance companies;
  • Consultations on treatment of insurance investment income for corporate income tax purposes and evaluation of tax aspects of coverage of insurance technical reserves by investment assets;
  • Consultations on treatment of special reserves of credit institutions and insurance companies’ for income tax purposes;
  • Preparation of transfer pricing documentation between associated persons for one of the largest insurance companies in Lithuania.

Telecommunication companies:

  • Complex tax reviews conducted in the largest Lithuanian telecommunication service companies;
  • Tax optimization projects carried out in telecommunication services company;
  • Tax consultations on reorganization questions of telecommunication service companies’ group and determination of goodwill for income tax purposes;
  • Evaluation of tax aspects of option transactions and coordination of such tax aspects with the Lithuanian tax authorities;
  • Evaluation of tax aspects of advertising campaigns.

Energy companies:

  • Tax optimization projects carried out in several major Lithuanian heat production companies;
  • Complex tax reviews carried out in electricity and heat production companies, natural gas supply company;
  • Due diligence carried out in oil extraction company upon the instructions of one of the largest shale gas companies;
  • Investment structuring and consulting on tax aspects of exit scenarios;
  • Various tax consultations (including alignment of tax issues with tax authority) for Lithuanian electricity and heat production companies, natural gas supply company and shale gas production company.

Transport and logistics companies:

  • Complex tax reviews of railway company to identify potential tax risks and opportunities for tax optimization;
  • Tax review and tax optimization in one of the largest Lithuanian stevedoring companies;
  • Tax consultation for railway company and its associated companies on various tax issues, including coordination of solutions with the Lithuanian tax authorities.

Trade, service and manufacturing companies:

  • Tax consultation on reorganization and determination of goodwill for corporate income tax purposes provided for tour operator and company engaged in wholesale trade of light oil products;
  • Advising on tax aspects of business model alternatives of international cosmetics manufacturer’s group and tax implications of a cross-border reorganization;
  • Tax optimization projects carried in a leading global food service company, one of Lithuania’s largest water supply company and companies investing in innovations;
  • Evaluation of tax aspects of financial transactions in one of the largest global food production companies;
  • Preparation of tax accounting policy for one of the largest Lithuanian water supply companies;
  • Consultations for food wholesale company on on tax consequences of changes in management structure;
  • Complex tax review at a company owned by one of the largest international furniture and household goods retail chain, tax review at real estate management companies, international packaging production company, advertising service company;
  • Tax due diligences carried out in various trade, service and manufacturing companies;
  • Evaluation of existence of permanent establishments for foreign companies operating in Lithuania in various sectors and coordination of questions on absence of permanent establishment with Lithuanian tax authorities.