Analytics

Try it again, or how to bypass the moratorium on tax audits for the second time 14 June, 2021    1957

The court decision on the registration of tax invoices – is it just the beginning? 22 April, 2021    4379

Customs value disputes: a review of recent decisions of the Supreme Court 15 April, 2021    2908

Country-by-Country Reporting: Form and procedure of submission 05 March, 2021    2953

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    7439

Transfer Pricing reporting for 2020: what else you should know 19 February, 2021    1834

All non-residents/permanent establishments are required to [re]register with the tax authorities 12 February, 2021    3372

Renewal of the land lease: is the implied consent of the landlord enough? 18 January, 2021    3149

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    1576

New trust property: a year has passed, but nothing has changed 18 December, 2020    2350

Evidential force of emails: positions of the Commercial Cassation Court 03 December, 2020    1955

20-OPP – here we go again! 04 November, 2020    4715

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    2259

Registration of VAT invoices is blocked – so what is to be done? – ІІІ
(when usual measures do not solve the problem) 15 October, 2020    2215

Electronic workflow and the moment of occurrence of tax liabilities – and more… 06 October, 2020    13883

THE GUARD IS TIRED! (ON CANCELLATION OF THE TAX AUDIT’S MORATORIUM) 05 October, 2020    2649

Getting ready for tax audits’ “tsunami” after quarantine?
AND
How many tax audits are really needed? 25 September, 2020    4563

To recognize or to ignore the unmotivated decisions of the State Tax Service: did the Supreme Court choose the right «verb»? 16 September, 2020    3227

CRIMINAL PROCEEDINGS: when and what for should the terms of investigation be checked 25 August, 2020    47175

What is happening with penalties for the late registration of tax invoices, which are not issued to the buyers 12 August, 2020    22055

How to deal with the contractor’s debt expected not to be returned in the tax accounting 27 April, 2020    1664

Delaying VAT refund by tax audits: is this lawful? 21 April, 2020    2568

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    1688

Possible corporate income tax exemption for the first quarter, or “if you’re drowning, you’re on your own” rule 13 April, 2020    1880

“Backdating” VAT exemption: what to do? 02 April, 2020    2145

Special rules of appeal against surcharges (penalties) on the Unified Social Contribution 24 March, 2020    1999

What does the law on preventing COVID-19 change in the field of labor relations? 19 March, 2020    1602

Agricultural land exchange: the abolition of the moratorium may provoke disputes regarding questionable transactions of the past 06 March, 2020    2717

«Automatic» transfer of the land lease in case of purchase of the building: judicial practice and prospects 28 February, 2020    3257

Recent Changes in Administrative Proceedings 17 February, 2020    2702

Authorized Economic Operators (AEO): what is the procedure for obtaining the status? 10 February, 2020    2312

What are the risks of transferring electronic signature to another person? 27 January, 2020    3905

Authorized Economic Operators (AEO): who can get this status? 14 January, 2020    2990

Authorized Economic Operator (AEO) status and its advantages 24 December, 2019    3365

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    3629

Updating the procedure of customs clearance under the Law on Authorized Economic Operators 16 December, 2019    2193

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    1995

Schrödinger’s contract – does it exist or not? 17 October, 2019    2245

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    6248

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    2489

Directory of qualification characteristics of professions of employees – binding or non-binding 09 October, 2019    3295

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    2885

What information about beneficiaries bank is entitled to request? 04 October, 2019    7529

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    1740

Inspection visits exclusively on the basis of ILO Conventions No. 81 or No. 129. Are they legitimate? 02 October, 2019    1528

Foreign VAT refund 03 September, 2019    2005

License for storage of fuel – regulation of market or new corruption risks? 19 August, 2019    2220

Electronic signature on regular USB drive: to be, or not to be 09 July, 2019    2734

All we need is FREEDOM! 19 June, 2019    3818

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    22240