Analytics

What changes have been made to the Tax Code since January 01, 2022 by Law No. 1914 25 January, 2022    6

The tax part of Diia City – in terms of Exit Capital Tax 30 December, 2021    431

“Diia City” tax “set” for the IT industry was adopted contrary to the current promises of the IMF, but at least as a partial fulfillment of election promises 30 December, 2021    228

Who is an official: a new approach of court practice 30 December, 2021    304

Has military registration really become mandatory for women? 24 December, 2021    3344

Penalty under the new rules: are there any grounds to apply the new rules to legal relations having arisen before their entry into force? 14 December, 2021    403

Review of practice of the Supreme Court on important (problematic) issues related to taxation for 2021 02 December, 2021    1786

“Let’s go!”: The Bureau of Economic Security of Ukraine has started its activity 01 December, 2021    585

New UAH 30,000 fine for violation of the order and other “dark sides” of the draft law No. 3475 “On Administrative Procedure” 26 November, 2021    492

Ukraine adopts new procedure on advance pricing agreements for transfer pricing purposes 19 November, 2021    264

Document without a number and date: new DSTU 4163:2020 03 November, 2021    857

Taxation of motivational fees 01 November, 2021    384

Proportionality test:
The Constitutional Court of Ukraine will check the proportionality/legality of penalties for late registration of VAT invoices 26 October, 2021    428

Finally! The deadline for submitting information on beneficiaries and ownership structures has been postponed for 9 months 08 October, 2021    580

Ukraine Ministry of Finance clarifies general tax consultation on deemed dividends 01 October, 2021    540

Have you formed a VAT tax credit in relation to the purchase of marketing services? Be ready to answer the questions of the tax authorities about using such services in economic activity. 29 September, 2021    375

New administrative districts: government is reforming, and business is suffering 27 September, 2021    497

September 25th: has the Bureau of Economic Security of Ukraine been launched and what is waiting for the State Fiscal Service authorities (tax police)? 27 September, 2021    357

Sick leave e-certificates: аre there any improvements? 23 September, 2021    364

Tax police performance before liquidation.
Statistics of criminal proceedings regarding tax evasion for the first half of 2021 06 September, 2021    507

How “the state in the smartphone” works with VAT refund as an example 02 September, 2021    457

New rules of the game of tax control over large taxpayers
or
Is it really necessary to submit an electronic audit file (SAF-T UA) to the tax authorities during the documentary audit 31 August, 2021    539

Taxation of digital services in Ukraine 30 August, 2021    506

The draft law on environmental control No. 3091 was adopted as a basis. Apparently, under the motto “let’s close all businesses and let the trees grow on the ruins of abandoned factories” 19 August, 2021    768

Disputes concerning the classification of goods under the UCG FEA code: actual judicial practice that may be useful in a “fierce struggle” with the customs authority 19 August, 2021    429

Wages payment is not a controlled transaction! How the court took the side of adequacy and took away the opportunity for the tax authorities to fine persons for non-existent violations 13 August, 2021    573

What changes does the Draft Law No. 5600 propose? 15 July, 2021    7173

INSPECTIONS OF THE STATE EMERGENCY SERVICE AND THE STATE ENVIRONMENTAL INSPECTORATE OF UKRAINE: GENERAL PROCEDURE AND SPECIFICS OF CONDUCT 08 July, 2021    1432

Double Tax Treaty with Austria: what changes and when 08 July, 2021    453

Draft law No. 5600 abolishes restrictions on audits of VAT refunds.
And what is the electronical VAT administration system for? (are we going back from the “State in Smartphone” to hands-on control of VAT?) 07 July, 2021    923

Thoughts on the draft law No. 5600: tax lien for non-confirmed liabilities – why is it better for the legislator to give up the idea? 06 July, 2021    766

How to buy agricultural land in Ukraine (without limitations)? 05 July, 2021    509

Race on providing information on the ultimate beneficial owners. X-day on July 11! 02 July, 2021    1374

TAX AUTHORITY’S LIABILITY FOR VIOLATIONS: BUY NICE OR BUY TWICE (and considering the new legislation – thrice) 02 July, 2021    979

Plastic bag ban: analysis of the law 01 July, 2021    23789

Draft law on land consolidation 29 June, 2021    926

Amendments to the Convention between Ukraine and the Kingdom of the Netherlands on the Avoidance of Double Taxation from 2022 25 June, 2021    634

Assignments to Ukraine: overview of tax, social security and immigration related matters for cross-border work 18 June, 2021    911

Ministry of Finance of Ukraine clarifies some TP issues 16 June, 2021    997

The Supreme Court has finally “heard” the arguments of taxpayers regarding the issue of establishing the “reality” of business transactions (and not only about that) 14 June, 2021    3434

TOP-3 trends in tax law of Ukraine 14 June, 2021    542

Try it again, or how to bypass the moratorium on tax audits for the second time 14 June, 2021    688

Verkhovna Rada has adopted the Draft Law No. 4184: “Google Tax” and other important changes 09 June, 2021    1452

Statistics of criminal proceedings for tax evasion for the first quarter of 2021 31 May, 2021    1212

Discounting, discounting, discounting… 28 May, 2021    4560

SUPREME COURT: DEMAND ON RECOGNITION OF INCOME FROM LONG-TERM DEBT DISCOUNTING IS ILLEGAL 27 May, 2021    3154

The individual receives the tax notification-decision, where the tax authority has accrued tax on real estate, other than a land plot. What shall be done? 21 May, 2021    2002

Ukraine’s new transfer pricing rules expand taxpayer obligations 19 May, 2021    3252

Electronic sick leave certificates shall be applied from May 01 30 April, 2021    1574

Key changes in tax liability and fines under the Tax Code of Ukraine from January 01, 2021 27 April, 2021    520