The Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports has entered into force for Ukraine: Implications for participants of MNE groups in Ukraine
On July 04, 2024, the Multilateral Competent Authority Agreement (MCAA) on the Exchange of Country-by-Country (CbC) Reports entered into force for Ukraine. Ukraine will automatically exchange CbC reports with other jurisdictions, who are signatories to the MCAA CbC. Also, certain categories of taxpayers-residents of Ukraine being members of MNE groups are obliged in view of the entry into force of the MCAA CbC to submit a CbC Report to the State Tax Service of Ukraine.
The full version of the article is available in Ukrainian by the link.
Full text is open only for the subscribers.
SIMILAR POSTS
Tax authorities’ requests abroad: taxation risks in transactions with non-residents 
543
Documents from territorial recruitment centers, tax authorities, or customs are sent by post but not actually delivered: How this can cause problems for the recepient
415
Better late than never: Legislators have finally decided to improve the rules on liability for correction of TP Reporting
1053
The Cabinet of Ministers of Ukraine has updated the list of low-tax jurisdictions
1457
Changes in the characteristics of non-resident counterparties for recognising transactions as controlled or making a 30% adjustment for corporate profit tax purposes
1801
Ukrainian Court Denies Characterization As Stewardship Expenses
853
Comparables Selection Was Correct After All, Ukrainian Court Says
408
Where to find the true law? OR
How to determine valid provisions of the Tax Code at the particular time period?
1413
Alexander Minin delivered report in the XII Tax Forum of the Ukrainian Bar Association
947
Comparables Analysis Insufficient; Ukrainian Court Remands Case
1101
Leave a comment