Tax on corporate lending and bond issues in Ukraine: overview
This article provides a high level overview of finance tax in Ukraine and focuses on pre-completion tax clearances and disclosure of finance transactions, corporate lending and borrowing (including withholding tax requirements), taxation of the borrower and lender when restructuring debt, the Foreign Account Tax Compliance Act (FATCA) and bank levies, bond issues, plant and machinery leasing, securitisation and proposals for reform.
This article is part of the global guide to Tax on Transactions.
Tax on corporate transactions in Ukraine: overview
Transfer pricing rules in Ukraine: back to the drawing board