Transfer Pricing and the Law No. 466-IX: Review of the most important changes
In this publication we would like to offer an overview of important changes in Transfer Pricing in Ukraine introduced by Law 466-IX (Draft Law No. 1210). The review contains detailed information on the amendments and new requirements, to whom they are applicable, the deadlines for their fulfilment in the sphere of Transfer Pricing and the responsibility for violation of these requirements.
No limitation period for tax offences?
Auditor’s Report for 2019 without watchful eye of tax authorities
Guilty though guiltless
Expected problems of application of p. 2 Art. 6 of the Convention for the Protection of Human Rights and Fundamental Freedoms when determining guilt under the Draft Law No. 1210
Factual embedding of the presumption of guilt by the Draft Law No.1210 in violation of the Constitution and international obligations of Ukraine (or why the attitude to respective provisions of the Draft Law No.1210 is so negative)
Why does Law No. 1210 need a veto
“Day D”: Draft Law No. 1210 has been adopted in the second reading and as a whole
Starting from January 01, 2020, the List of legal forms of non-residents that do not pay profit tax and/or are not tax residents in the countries of their registration has been changed in Ukraine