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.
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