On 8 August 2019, Ukraine deposited its instrument of ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI).

Harking back to the Vodafone India case, the State Tax Service of Ukraine has recently clarified that a non-resident purchaser must withhold tax on capital gains derived by a non-resident seller in the case of a sale of shares in a Ukrainian company.

Therefore, the Protocol will have effect on and from 1 January 2020.

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...

Ukraine's Ministry of Finance has published draft legislation to implement anti-base erosion and profit shifting (BEPS) measures in Ukraine.

Dividends are subject to a 5% tax rate if the beneficial owner of the dividends is a company (other than a partnership) which:

The year 2019 could become a year of far-reaching changes in international tax for Ukraine.

On 16 January 2020, the Ukrainian Parliament adopted law No 1210 "On amendments to the Tax Code related to the improvement of tax administration ...

Recent social and economic developments have had a powerful impact on many Ukrainian citizens and businesses and have led them to look for a better life beyond the borders of Ukraine.

The Law of Ukraine "On Introduction of Amendments into the Criminal Code of Ukraine and Code of Criminal Procedure of Ukraine in Connection...

On 18 September 2019, the Parliament of Ukraine ratified a protocol (the Protocol) of amendments to the double tax treaty between Ukraine and Switzerland