AMBROZIE has been retained by a technology company to conduct an internal investigation and fact-finding into whether the sales reported by its distributors were accurate, and into the incentive payments made on the basis of those reports. The mandate also covers criminal liability exposure, as well as an overall tax assessment.
Distributor incentives are paid on figures the distributor itself reports. If the figures are wrong, the payments are wrong with them. The questions that follow are harder: who knew, who benefited, and whether any part of the incentive ended up paying someone. Then there is the question of how all of this was treated for tax purposes.
The work has three parts. The first rebuilds what was actually sold and what was paid, testing reported sales against invoicing, delivery records and incentive calculations. The second examines the specific allegations against the documents and the people involved. The third assesses the tax position that results from both.
The matter is led by Alexandru Ambrozie along with Senior Tax Counsel Răzvan Ambrozie.