Analytics

Active passive income of Controlled Foreign Companies 14 March, 2024    127712

І. Staying abroad as a ground to actually relieve individuals during this time from liability to submit tax return in Ukraine
ІІ. Staying abroad as a ground to at least delay the submission of report on controlled foreign companies
IІІ. Grounds to abstain from filing the report on controlled foreign companies even while being present in Ukraine 20 February, 2024    2525

Documentary tax audits and additional accruals – within what terms are they possible now?
And what is the storage period of documents for such tax audits (because how can there be a documentary tax audit without documents)? 09 January, 2024    4735

Regular price: Are you ready for the tax audit? 13 December, 2023    117885

TOP 7 arguments in a dispute with the Fund for Social Protection of Persons with Disabilities 08 December, 2023    6469

Relocation of top management abroad: are you ready for double taxation? 08 December, 2023    2504

Some practical aspects of the departure of men abroad during martial law 07 December, 2023    3419

Important transfer pricing court practice: the cassation appeal of the tax office has been (partially) satisfied again by the Supreme Court – why is the case important and what significant nuances have not been taken into account? 13 November, 2023    2489

Difficulties or opportunities: an exemption from fines and penalties in case of payment of calculated tax liability amount within 30 calendar days after receipt of the tax notification-decision under subpara. 69.37 para. 69 of Sub-section 10 Section XX “Transitional Provisions” of the Tax Code of Ukraine 03 November, 2023    4418

Arbitrariness of the territorial center of recruitment and social support representatives in the context of the detention of conscripts: Responsibility and instructions on how to act 04 October, 2023    14542

The Supreme Court is at the service of tax authorities, or how the Supreme Court abolished the tax code, making the right to a tax audit indisputable and absolute 02 October, 2023    2504

Old debts, or what to do with the overdue debts of non-residents in respect of which the mechanism of subpara.159.1.1 of the Tax Code was applied before January 1, 2015 20 September, 2023    1199

RESPONSIBILITY FOR VIOLATION OF RULES OF MILITARY ACCOUNTING AND LEGISLATION ON DEFENSE, MOBILIZATION PREPARATION AND MOBILIZATION 19 September, 2023    8102

Notification of discrepancies in data on ultimate beneficiaries and / or ownership structure in the Unified State Register of Legal Entities, identified by the subjects of primary financial monitoring 14 September, 2023    4792

The quota of workplaces for persons with disabilities: should separate divisions of foreign legal entities comply? 09 August, 2023    4536

“Massive” requests regarding application of the 30% adjustment on corporate income tax. What is wrong and what to do? 03 August, 2023    3436

In light of the recent court practice regarding sham transactions: what evidence should be collected? 05 July, 2023    2564

Mobilization of vehicles for military needs: what’s in reality and what’s on paper? 01 June, 2023    2704

The season for tax audits on compliance with currency legislation in the part of settlement deadlines for export and import transactions has been opened 28 April, 2023    2455

Reservation of conscripted employees of critically important enterprises 14 March, 2023    3638

THE NEW PROCEDURE OF MILITARY RECORDING: WHAT THE EMPLOYER NEEDS TO KNOW 07 March, 2023    13114

Time limits for collection of budgetary compensation for VAT: what has changed after the decision of the Grand Chamber of the Supreme Court of Ukraine? 01 March, 2023    5379

Changes to the procedure for submitting information on ultimate beneficial owners – new Law No. 2571 28 December, 2022    3268

MOBBING IN UKRAINE: IS IT HARASSMENT OF AN EMPLOYEE OR AN EMPLOYER? 23 December, 2022    6943

If the Cabinet of Ministers cannot decide on the list of territories, which are (were) in the area of fighting or under temporary occupation, could taxpayers decide on their own? 07 November, 2022    1668

Military transport obligation during martial law (Part 2) 19 August, 2022    3680

The departure of men abroad under martial law – is there a ban? 15 August, 2022    32404

What should not be done and what, perhaps, should be done if there are goods in the occupied territories, access to which is lost? 01 August, 2022    14657

Continuation of labor reform under martial law: the Draft Law No. 7251 (Part 2) 18 July, 2022    1397

Continuation of labor reform under martial law: the Draft Law No. 7251 (Part 1) 13 July, 2022    4893

How to determine whether the taxpayer can perform duties (and which ones) for the purposes of the Law No. 2260, and what do we expect from the Ministry of Finance? 16 June, 2022    2187

The new Law on strengthening the protection of employees’ rights: what has changed? 15 June, 2022    2070

Personnel records management during the war 19 May, 2022    4348

Does an employer have an obligation to keep a workplace and average salary for a volunteer of territorial defence? 27 April, 2022    3389

Charity during martial law 21 April, 2022    5628

Responsibilities of the employer during employees’ mobilization 06 April, 2022    3589

Changes in labor law: the rights of employees have been restricted but will it help employers? 24 March, 2022    3114

Destruction, loss or damage of property during martial law. VAT and other aspects 24 March, 2022    11592

Temporary shutdown of the company 16 March, 2022    1755

The tax part of Diia City – in terms of Exit Capital Tax 30 December, 2021    7268

Who is an official: a new approach of court practice 30 December, 2021    22126

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    3042

Document without a number and date: new DSTU 4163:2020 03 November, 2021    5769

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    8617

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    1634

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    2233

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    1987

INSPECTIONS OF THE STATE EMERGENCY SERVICE AND THE STATE ENVIRONMENTAL INSPECTORATE OF UKRAINE: GENERAL PROCEDURE AND SPECIFICS OF CONDUCT 08 July, 2021    3445

How to buy agricultural land in Ukraine (without limitations)? 05 July, 2021    1706

TAX AUTHORITY’S LIABILITY FOR VIOLATIONS: BUY NICE OR BUY TWICE (and considering the new legislation – thrice) 02 July, 2021    2766