On 7 August 2015 the President of Ukraine has signed the Law ?609-VIII "On Amendments to the Tax Code of Ukraine (in respect of transfer pricing)" (the Law), which was previously adopted by Ukrainian parliament. The Law...more
On 25 July 2015 the Cabinet of Ministers of Ukraine published an order on the conclusion of advance pricing agreements ("APA") in respect of controlled transactions for transfer pricing purposes* ("the APA Order"). The APA...more
On 28 December 2014 Ukrainian Parliament adopted the Law of Ukraine No73-VIII "On Measures on Stabilizing the Balance of Payments of Ukraine According to Article ??? of GATT 1994" (based on the draft law ?1562) and the Law of...more
On December 28, 2014 Ukrainian Parliament has adopted the Draft law No. 1264-1 "On amending the Tax Code of Ukraine regarding improvement of tax control over transfer pricing" as of 22.12.2014 (the Draft Law)....more
On 31 July 2014 Verkhovna Rada approved Law #4309a "On amendments to Tax Code of Ukraine and other legislative acts (on improvement of certain provisions)" (Law).
The law was signed by the President on 1 August 2014...more
BITCOIN FORGES AHEAD: 3 QUICK LOOKS -
Bitcoin is a decentralized peer-to-peer payment system that exists virtually and is unlimited by the constraints of countries, government or time. In an age when business leaps...more
On 1 July 2014, the Ministry of Revenues and Levies of Ukraine has issued Order #368 "On amendment of Generalized tax consultation on transfer pricing related issues, adopted by the order #699" (hereinafter - the Order) which...more
The law of Ukraine ?1166-VII "On Prevention of the Financial Disaster and Creation of the Grounds for Economic Growth in Ukraine" was adopted by the parliament on 27.03.2014 and signed by acting president on 31.03.2014. As a...more
Ukraine’s major transfer pricing reforms took effect on September 1 2013. Generally, the new rules are OECD-based, though some exceptions exist.
While these new and technically complicated rules represent untested...more
M&A in Ukraine: Tax issues on the radar -
Despite the financial crises and turmoil lately there has been some pick up in M&A activity on the Ukrainian market.
Originally Published in Euromoney Corporate Tax Handbook...more
Tax position of non-taxable representative offices of foreign companies in Ukraine -
Representative offices of foreign companies in Ukraine have historically been a favourite target of the Ukrainian tax...more
The Law on On the amendment of the Tax Code of Ukraine as to transfer pricing was adopted by Ukrainian Parliament on 4 July 2013. To become effective, it must be signed by the President (expected soon). The new transfer...more