Publications

Starting from 23 May 2020, the changes related to certain transactions with investment assets and real estate transactions will be effective.

If you carry out transactions with non-residents, it is you whom the “principal purpose" test may apply to. The law provides for its application with effect from 23 May 2020.

If your company pays a corporate income tax, the new provisions concerning this tax will affect you...

If you carry out controlled transactions pursuant to Article 39 of the Tax Code of Ukraine, transact with non-residents, the new transfer pricing rules may apply directly to you...

If you closely cooperate with (act for) a non-resident company, then under certain conditions, the new rules for taxation of permanent establishments of non-residents may apply directly to you.

Vasil Kisil and Partners' experts have prepared an overview of key tax changes.