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Exit Capital Tax

05 September, 2019 Projects and publications

The Draft Law of Ukraine “On amendments to the Tax Code of Ukraine regarding introduction of Exit Capital Tax and implementation of standards for combating the tax base erosion and profit shifting” (2019)  (726 Kb)

Comparative table to the Draft Law of Ukraine “On amendments to the Tax Code of Ukraine regarding introduction of Exit Capital Tax and implementation of standards for combating the tax base erosion and profit shifting” (2019)  (1 Мb)

EXPLANATORY NOTE to the Draft Law of Ukraine “On amendments to the Tax Code of Ukraine regarding introduction of Exit Capital Tax and implementation of standards for combating the tax base erosion and profit shifting” (2019) (123 Kb)

Article “Exit Capital Tax 2019 — leave them, kids, alone

Article “Leave us alone. How the Exit Capital Tax will change business behavior

Article “Corporate Profit Tax: an obstacle to GDP growth

Exit Capital Tax can only be introduced for all payers (available in Russian) (224 Kb)

Article “Corporate Profit Tax or Exit Capital Tax” (available in Russian)

Article “Exit Capital Tax in view of the discrimination of non-residents

FAQ on Exit Capital Tax (available in Ukrainian), (292 Kb)

Article “Electronic cabinet and Exit Capital Tax, who needs it and why?

Policy Paper on transformation of CPT, analytics and links to sources that confirm effectiveness of the Estonian model of taxation of Distributed Profit Tax:

1.”Transformation of Corporate Profit Tax into Exit Capital Tax”, Policy Paper is available in Ukrainian by the link: http://radaprogram.org/sites/default/files/infocenter
/piblications/corporate_income_tax_transformation_into_distributed_profit_tax.pdf

2.”Impact of non-taxable retained profits on investments and economic development” (available in Russian) (pdf-file to download)

Full text available in Estonian by the link: http: //www.praxis.ee/en/works/impact-of-non-taxable-retained-profits/

3.Estonian taxes and the tax system as of 01.01.2016, the Ministry of Finance of Estonia (pdf-file to download), source: http://www.fin.ee/tax-policy

4.For the fifth year runnung Estonia has the most competitive tax system among the OECD member states, newsletter is available by the link: https://taxfoundation.org/publications/international-tax-competitiveness-index/

5.”The key components of Estonia’s competitive tax system”, material is available by the link: http://taxfoundation.org/blog/key-component-estonia-s-competitive-tax-system

6.Official statistics on Estonia is available by the link: http://pub.stat.ee/px-web.2001/I_Databas/Economy/databasetree.asp

7.The Judgments of the European Court of Justice as a reference for grounding of compliance of the Estonian corporate income tax system to the directives of the European Union.

8.The Estonian corporate income tax system. Article was prepared by our Estonian colleagues from SORAINEN (Estonia).

Archive is available by the link (145 Kb).

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