Analytics

Customs value disputes: a review of recent decisions of the Supreme Court 15 April, 2021    2842

Country-by-Country Reporting: Form and procedure of submission 05 March, 2021    2905

Bonuses, incentive payments, credit notes: with VAT or without VAT? And what to do if they were with (without) VAT, but should have been without (with) VAT? 24 February, 2021    7349

Transfer Pricing reporting for 2020: what else you should know 19 February, 2021    1807

All non-residents/permanent establishments are required to [re]register with the tax authorities 12 February, 2021    3330

Renewal of the land lease: is the implied consent of the landlord enough? 18 January, 2021    3093

Attention! Changes related to terms for challenging tax accruals to the court after administrative appeal stage. And other terms in other cases 22 December, 2020    1547

New trust property: a year has passed, but nothing has changed 18 December, 2020    2310

Evidential force of emails: positions of the Commercial Cassation Court 03 December, 2020    1909

20-OPP – here we go again! 04 November, 2020    4678

The Law No. 466-IX stipulates that the income of individuals from certain transactions with investment assets is calculated at normal prices. What does it mean? 16 October, 2020    2207

Registration of VAT invoices is blocked – so what is to be done? – ІІІ
(when usual measures do not solve the problem) 15 October, 2020    2169

Electronic workflow and the moment of occurrence of tax liabilities – and more… 06 October, 2020    13734

THE GUARD IS TIRED! (ON CANCELLATION OF THE TAX AUDIT’S MORATORIUM) 05 October, 2020    2625

Getting ready for tax audits’ “tsunami” after quarantine?
AND
How many tax audits are really needed? 25 September, 2020    4531

To recognize or to ignore the unmotivated decisions of the State Tax Service: did the Supreme Court choose the right «verb»? 16 September, 2020    3145

CRIMINAL PROCEEDINGS: when and what for should the terms of investigation be checked 25 August, 2020    46888

What is happening with penalties for the late registration of tax invoices, which are not issued to the buyers 12 August, 2020    21911

How to deal with the contractor’s debt expected not to be returned in the tax accounting 27 April, 2020    1633

Delaying VAT refund by tax audits: is this lawful? 21 April, 2020    2520

High-end Transfer Pricing
Series of materials: Transfer Pricing and losses are not a verdict yet. In what cases are they justified and how shall it be done
Part 3 14 April, 2020    1669

Possible corporate income tax exemption for the first quarter, or “if you’re drowning, you’re on your own” rule 13 April, 2020    1861

“Backdating” VAT exemption: what to do? 02 April, 2020    2114

Special rules of appeal against surcharges (penalties) on the Unified Social Contribution 24 March, 2020    1968

What does the law on preventing COVID-19 change in the field of labor relations? 19 March, 2020    1586

Agricultural land exchange: the abolition of the moratorium may provoke disputes regarding questionable transactions of the past 06 March, 2020    2702

«Automatic» transfer of the land lease in case of purchase of the building: judicial practice and prospects 28 February, 2020    3123

Recent Changes in Administrative Proceedings 17 February, 2020    2672

Authorized Economic Operators (AEO): what is the procedure for obtaining the status? 10 February, 2020    2250

What are the risks of transferring electronic signature to another person? 27 January, 2020    3747

Authorized Economic Operators (AEO): who can get this status? 14 January, 2020    2933

Authorized Economic Operator (AEO) status and its advantages 24 December, 2019    3295

Updating! False start. Increased liability on tax evasion
and some other crimes,
and
some other important changes of the Law on Amendments on Simplifying the Pre-Trial Investigation of Certain Categories of Criminal Offences 20 December, 2019    3589

Updating the procedure of customs clearance under the Law on Authorized Economic Operators 16 December, 2019    2162

High-end Transfer Pricing
Series of materials: Transfer Pricing and losses are not a verdict yet. In what cases are they justified and how shall it be done
Part 1, 2 28 November, 2019    1964

Schrödinger’s contract – does it exist or not? 17 October, 2019    2205

Decriminalization of tax evasions on amount < UAH 2 881 500
Retroactivity of the effective version of Article 212 of the Criminal Code 11 October, 2019    6190

When the tax authorities may request price justification in operations, which fall under the norm of 30 % adjustment (subpara. 140.5.4 Article 140 of the Tax Code)? 11 October, 2019    2468

Directory of qualification characteristics of professions of employees – binding or non-binding 09 October, 2019    3248

To suspend business until an “impossible” document is obtained, or approaches of environmental inspection and courts to certain issues of application of the legislation on environmental expertise and environmental impact assessment 07 October, 2019    2854

What information about beneficiaries bank is entitled to request? 04 October, 2019    7490

When can we open a current account not only in the bank, or what’s interesting about the Second Payment Services Directive? 04 October, 2019    1712

Inspection visits exclusively on the basis of ILO Conventions No. 81 or No. 129. Are they legitimate? 02 October, 2019    1509

Foreign VAT refund 03 September, 2019    1975

License for storage of fuel – regulation of market or new corruption risks? 19 August, 2019    2187

Electronic signature on regular USB drive: to be, or not to be 09 July, 2019    2694

All we need is FREEDOM! 19 June, 2019    3772

Registration of tax invoices – who actually registers them and are there any reasons for applying penalties for violation of terms of tax invoices registration in the Unified Register of Tax Invoices? 10 June, 2019    22047

Should the penalty be paid in the event of self-correction (self-assessment) of tax liabilities for previous periods? 10 June, 2019    1744

Personal responsibility of the head of the Company and other important changes in the Bankruptcy Procedures Code: analysis of some innovations 07 June, 2019    2451