Analytics

Depreciation of the expenses for independent creation of intangible assets by the Enterprise аccording to the Amendments to the Tax Code of Ukraine which entered into force on July 1, 2012 01 October, 2012    6590

Illegality of tax notification-decision made under the results of tax audit, set within the criminal proceedings before the sentence in such criminal case comes into force, is proved by the court of cassation 21 September, 2012    10449

Draft law on amending the Land Code of Ukraine regarding acquisition of land have passed the first reading in the parliament 19 September, 2012    8121

Arm’s length price as a method of filling the “gap”, i.e. the budget 06 September, 2012    8843

Contesting unlawful charge for violation of “180 days rule” when importing goods, paid in advance 29 August, 2012    6365

New mandatory requisite in the tax invoice “number and date of the customs declaration under which the customs clearance of goods imported into the customs territory of Ukraine was carried out” and the consequences of its introduction 16 August, 2012    12154

Limitations of interest accrued in favor of non-resident andeligible for deduction according to the Tax Code of Ukraine 13 August, 2012    7794

Annulment of VAT payer`s registration in view of missing at the registered office, non-confirming data on legal entity before the state registrar 09 August, 2012    6535

Amicable settlements in court disputes in respect of the tax losses of past periods: suggested practical measures and draft letter to the tax authorities with an offer of amicable settlement 26 July, 2012    7172

Computation of royalties to be considered when determining customs value under the new Customs Code of Ukraine 23 July, 2012    8334

State Tax Service is ready for amicable settlements in respect of the tax losses of previous years. Brief summary of the meeting with Mr.Klymenko, the Head of the State Tax Service. 05 July, 2012    11723

KM Partners law firm applied to the Presidential Administration of Ukraine and some other state authorities with a letter in which asks to consider the issues of compulsory quarterly declaring enterprises’ currence valuables outside of Ukraine. 21 June, 2012    6551

Changes regarding the liability for violation of legislation requirements on labour 14 June, 2012    5716

Regarding: the procedure of appealing the decisions, actions and inaction of customs authorities (their officials) under Chapter 4 of Section I of the new version of the Customs Code of Ukraine. 31 May, 2012    13004

Is the issue regarding the transfer of the negative amount of the object of taxation from the 1st quarter of 2011 to the 2nd quarter of 2011 solved?! Analysis of the provisions of the Law of Ukraine “On Amendments to the Tax Code of Ukraine on Improvement of Some Tax Rules” 31 May, 2012    9941

Customs declarations under the new Customs Code of Ukraine 23 May, 2012    34323

Draft Law “On sea ports of Ukraine” had been adopted 22 May, 2012    6564

Responsibility due to new version of Customs Code of Ukraine 18 May, 2012    14039

Risks connected with fixing salary of employees in foreign currency 08 May, 2012    11946

Employment agreement and establishment of labour relations in accordance with the Draft Labour Code 08 May, 2012    11000

Regarding National Classifier of Ukraine DK 009:2010 “Classification of Types of Economic Activity” 08 May, 2012    11503

Summarized results of the first stage of the draft regarding confirmation of the practical possibility of appealing the decisions of STS or SCSU, concluded by results of administrative appeal in the court. 06 April, 2012    7199

Review of the Draft Law “On sea ports of Ukraine” 06 April, 2012    7356

KM Partners law firm within the frames of its state activity begins rapid development of the new project “NO to 212 of the Criminal Code as a way of business pressure”. 06 April, 2012    7835

Remuneration of labour in accordance with the Draft Labour Code 28 February, 2012    8666

Regarding the Draft Labour Code 14 February, 2012    7231

Concerning postponement of introduction of liability for breach of personal data protection legislation 03 February, 2012    8543

Changes in the regulation of legal status of foreigners and stateless persons 10 January, 2012    6997

Liability for the violation of the labour legislation concerning the labour safety financing 30 November, 2011    6834

The new mandatory requisite of VAT invoice according to the latest amendments in the Tax Code (Legal Alert 2011-3) 12 August, 2011    12083

Concerning introduction of liability for breach of personal data protection legislation 29 June, 2011    7325

Concerning deduction of payments to individuals on agreement between the parties in accordance with the Tax Code (Legal Alert 2011-2) 13 January, 2011    7327

What VAT rate should be applied in accordance with the Tax Code? What rate should be applied for deduction of VAT credit? The risks and the necessity to obtain tax consultations (Legal Alert 2011-1) 12 January, 2011    26650

Application of the Decisions of the Supreme Court of Ukraine as precedents in litigations regarding value added tax 29 December, 2010    8569

Reflections on determining the costs taken into account when determining the object of taxation according to the new Tax Code 08 December, 2010    6608

Large taxpayers will be obliged to copy all the accounting for the tax authorities 25 November, 2010    5971

Tax Code – changes in administration of tax, what can be expected 24 November, 2010    6736

The president will sign Tax Code and then present a petition regarding changes. Can we believe in such project? 23 November, 2010    5925

Draft Tax Code 2.2. – administrative burden and opportunities for the pressure increase, protection of taxpayers decrease 12 November, 2010    5315

Risks related to adoption of the Tax Code, – documentary field unscheduled tax audits 04 October, 2010    7253

Approximation of tax accounting and bookkeeping in Draft Tax Code 04 October, 2010    9185

Regarding the definition of “royalty” term for the purposes of tax legislation, as well as for forming of the cost of royalties, paid to nonresidents (update of the Legal Alert 6, dated August 21, 2010) 22 September, 2010    6225

General opinion regarding Draft Tax Code in proposed version 21 August, 2010    6054

Adoption of the Law “On Judicial System and Status of Judges” and amendments to the Code of Administrative Proceedings of Ukraine introduced thereby 13 August, 2010    10571

More risks related to adoption of the new Tax Code 11 August, 2010    5407

Principal risks related to adoption of the new Tax Code (continuation of the Legal Alert 2 dated June 29, 2010) 09 August, 2010    5782

Mandatory payment of dividends in 2010 14 July, 2010    5146

Principal risks related to adoption of the new Tax Code (continuation of the Legal Alert 2 dated June 29, 2010) 29 June, 2010    5619

Principal risks related to imminent adoption of the tax code 17 June, 2010    6290

Criminal liability for tax evasion (Art. 212 of Ukrainian Criminal Code) – marginal amounts underpaid which may give rise to criminal liability as well as some other issues of importance 26 May, 2010    21893