Ukraine: the Tax Code of Ukraine has recently undergone important amendments

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Despite only coming into force on 1 January 2011 the Tax Code of Ukraine (the “Code”) has already been amended by the Ukrainian Parliament nine times (the corporate profit tax section of the Code became effective on 01 April 2011). The practice of frequent amendments to the Code runs contrary to the principle of legal

certainty embedded in the Code itself. Regardless of this, the most recent amendments under the Law of Ukraine No. 3609 On Amending the Tax Code of Ukraine represent the most significant changes to the Code since its adoption.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© Vitaliy Radchenko, CMS Cameron McKenna | Attorney Advertising

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