political consultancy work in Ukraine passed through bank accounts in Cyprus that they controlled. Mr. Gates also said that they sometimes characterized payments as loans to mask income. He described how they also transferred money from their Cypriot bank accounts to a bank in the Caribbean.

is on trial on financial fraud charges related to

was business partners with

was a campaign manager for

more than $30 million in overseas income that he received to promote

is expected to testify against

who also worked for the campaign of

Viktor F. Yanukovych

pro-Russian former president of Ukraine

Robert S. Mueller III

special counsel

who is investigating the campaign of

is on trial on financial fraud charges related to

was business partners with

was a campaign manager for

is expected to testify against

more than $30 million in overseas income that he received to promote

who alsotoward Moscow, which helped prompt mass street protests that drove him from power in early 2014.

Mr. Gates also said that two American lobbying firms — the Podesta Group and Mercury Public Affairs — assisted with their policy consulting efforts. Mr. Mueller’s team has referred cases related to the firms’ work to federal investigators in the Southern District of New York.

Work extended to Ukraine’s current leader

Mr. Gates testified about how he and Mr. Manafort continued working in Ukraine after their primary client, Viktor F. Yanukovych, fled the country in February 2014.

The men signed a consulting contract with a new party called Opposition Bloc, which was created and funded partly by the same Russia-aligned oligarchs who backed Mr. Yanukovych, Mr. Gates said. The party won seats in an October 2014