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Tax on corporate lending and bond issues in Ukraine: overview

author: Alexander Shemiatkin

source: "Practical Law Global Guide to Tax on Transactions, Thomson Reuters"

17 June, 2020 Press

Read the article on the website Thomson Reuters.

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.

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