ArticleSpecial Single Tax System During The Martial Law On The Territory Of UkraineSpecial single tax system rules have been introduced by Law of Ukraine No. 2120-IX as of 15 March 2022 (effective starting 17 March 2022). UkraineTaxKinstellar
ArticleUkraine Is Set To Introduce Additional Import DutiesThe Parliament of Ukraine passed in the first reading draft Law "On Stabilization of the Balance of Payments according to Article XII of the GATT 1994".UkraineTaxAsters
ArticleUkraine Officially Announces Intention To Join Automatic Exchange Of InformationUkraine is planning to commence with an automatic exchange of information on financial accounts of non-residents under the international Common Reporting Standard as early as 2020, ...UkraineTaxEurofast
ArticleNew Tax Amendments & Covid-19 RestrictionsDespite the third wave of COVID-19 and strict quarantine restrictions, April in Ukraine was very rich in news, bill proposals and law amendments. The President of Ukraine, Volodymyr Zelensky,...UkraineCoronavirus (COVID-19)Eurofast
ArticleLegislative UpdateThe Government by the Degree of 5 October 2016 No.686 annulled Resolution No.724 of the Cabinet of Ministers of Ukraine of 16 September 2015.UkraineStrategySayenko Kharenko
ArticleUkraine Introduces New Taxation Rules For Aviation Fuel To Prevent Tax AvoidanceTo qualify for the discounted excise duty, aviation fuel suppliers must provide the tax office with numerous primary accounting documents for each fuel delivery.UkraineTransportKinstellar
ArticleKyiv Tax Newsletter November 16, 2017Increased withholding tax rates in the instances of application of the Convention between the Government of Ukraine and the Government of the UK of Great Britain and Northern Ireland...UkraineTaxDentons
ArticleMinistry Of Finance Of Ukraine Announced Ukraine To Join OECD Base Erosion And Profit Shifting (BEPS) Action PlanOn 22 November 2016, the Ministry of Finance of Ukraine announced Ukraine to join OECD Base Erosion and Profit Shifting (BEPS) Action Plan starting from 1 January 2017.UkraineTaxSayenko Kharenko
ArticleNo Separate VAT Registration For BranchesBranches of a business may not register separately for VAT, Ukraine's State Tax Administration has confirmed.UkraineTaxCMS Cameron McKenna Nabarro Olswang
ArticleTaxation of Dividends ImprovedThe Ukrainian Parliament has amended the Corporate Income Tax (CIT) Law regarding the taxation of dividends.UkraineTaxCMS Cameron McKenna Nabarro Olswang
ArticleTaxation Of Foreign Exchange Gains And Losses By InsurersThe tax treatment of foreign exchange gains and losses incurred by Ukrainian insurers has been clarified by the state tax administration.UkraineTaxCMS Cameron McKenna Nabarro Olswang
ArticleThe 2015 Protocol Amending Ukraine-Cyprus Double Tax Treaty Will Be Effective Starting 1 January 2020Therefore, the Protocol will have effect on and from 1 January 2020.UkraineTaxRedcliffe Partners
ArticleUkraine Amends The Tax Assessment Appeal ProcedureOn January 12, 2016 amendments to the procedure according to which taxpayers appeal tax assessments came into force.UkraineTaxEurofast
ArticleUkraine Implemented "Anti-Oligarch Law" #5599on 23 of September, Ukrainian Parliament adopted the Draft Law #5599 that will initiate anti-oligarch policy. As we published previously, Ukraine came up under the control of the group of oligarchs. UkraineTaxEurofast
ArticleUkraine Ratifies The Double Tax Treaty With Luxembourg And A Free Trade Zone Agreement With CanadaOn 14 March 2017 the Ukrainian Parliament passed two laws for ratification of two important international treaties:UkraineTaxDentons
ArticleUkraine Signed The Multilateral Convention To Implement Tax Treaty Related Measures To Prevent Base Erosion And Profit ShiftingOn 23 July 2018, the acting Minister of Finance of Ukraine signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting...UkraineTaxRedcliffe Partners
ArticleUkrainian Government Adopts A Procedure For Paying Import VAT In Instalments On Certain Machinery And EquipmentFollowing the amendments to the Tax Code of Ukraine (the "TCU") regarding the possibility to pay import VAT in instalments (please refer to our news release in January), we would inform you...UkraineTaxRedcliffe Partners
ArticleControlled Foreign Companies (CFC) Rules In UkraineThe controlled foreign companies ("CFC") rules are a powerful mechanism allowing authorities to tax the foreign profits of residents.UkraineTaxEurofast
ArticleState Tax Service Explained How Penalties For Violations Are AppliedBy its letter No. 9993/7/15-1417 dd. 05.04.2012 "On Providing a Consultation" the State Tax Service clarified the application of penalties for violations of law concerning the application of paragraph 6 subsection 10 section XX of the Tax Code of UkraineUkraineTaxArzinger
ArticleUkraine's Tightened Reporting Rules For Controlled Foreign Companies: What You Need To KnowSince 2022, Ukraine has implemented stringent reporting rules concerning Controlled Foreign Companies (CFCs). These regulations impact individuals who hold significant stakes in foreign companies.UkraineTaxEurofast