If a recipient of the dividends does not meet those requirements, the standard 15% rate of the WHT should be applied.

Electronic service quality for all public tax services is one of the main priorities of the Ukrainian Government. They seek to digitize bureaucracy so as to be convenient and understandable...

Since the Tax Code of Ukraine entered into force on 01 January 2011, a number of services with a place of supply in Ukraine (consulting, legal, accounting, engineering, IT, etc.) became VAT exempt.

The Resolution clarifies requirements that an importer needs to observe in order to prove its eligibility for the VAT and import duties exemption under the Tax Code of Ukraine and the Law of Ukraine "On Unified Customs Tariff" for import of such equipment.

On 21 May 2009 the Ukrainian parliament passed the law "On Amending Certain Ukrainian Laws with respect to Encouraging the Production and Use of Biofuel" (the "Law").

On 22 December 2009 the National Bank of Ukraine (NBU) made publicly available the letter of the State Tax Administration (STA) of 18 November 2009.

The Parliament of Ukraine has codified all tax legislation by adopting the Tax Code of Ukraine.

The State Tax Inspectorate, in a letter dated 29 October 2009, explained how to calculate the tax payable on interest in respect of a syndicated loan from foreign creditors to a Ukrainian bank, acting as a borrower.

Since 2022, Ukraine has implemented stringent reporting rules concerning Controlled Foreign Companies (CFCs). These regulations impact individuals who hold significant stakes in foreign companies.

On March 15, the Ukrainian Cabinet of Ministers implemented Decree #278, allowing for e-passports to equate to regular passports. E-passports are digital analogues of paper documents and are currently available in the government based app – "Dija".

Beginning in 2020, Ukraine will start automatic exchange of information on financial accounts under the OECD's Common Reporting Standard (CRS)...

On 21 December 2016, the Parliament of Ukraine introduced new provisions into the Tax Code relating to taxation of interest payments under Eurobonds issued in the form of Loan Participation Notes.

Due to the outbreak of COVID-19, the Ukrainian Parliament adopted Law No 3220 dated 16 March 2020 "On amendments to the Tax Code and other legislation...

Companies calculating depreciation for corporate profits tax may increase the book values of their fixed and intangible assets to mitigate the effect of annual inflation for the previous year.

Starting from 25 February 2017, the National Bank of Ukraine (the "NBU") allows Ukrainian individuals (except for those registered as self-employed persons)...

For the second consecutive year, Sayenko Kharenko remains the only national law firm to have earned Tier 1 recognition by International Tax Review's World Tax guide in Ukraine.

The Ukrainian legislation for transfer pricing came into force in 2013, with implementation of respective amendments to the Tax Code of Ukraine

Following delayed signing and publishing, Law No. 466-IX dated 16 January 2020 "On amendments to the Tax Code of Ukraine related to the improvement of tax administration and elimination of technical and logical...

In early January 2018, the Ministry of Finance of Ukraine published a draft law "On Amendments to the Tax Code of Ukraine and Other Regulatory Acts Regarding Criteria for Determination of High Net Worth Individuals".