Analytics

Exit Capital Tax + BEPS 06 September, 2019    2229

False start? The State Tax Service launched in breach of the Constitution. What will the Guarantor say on that score? 06 September, 2019    5498

Testing the provisions of law for inconsistency with Constitution: is it worth waiting for a final «lose» in a case and file a constitutional complaint or other options still available here? 30 August, 2019    4287

What is happening around the “Philip Morris” Settlement Agreement on tax dispute resolution
What questions arise and why
Why this is important for other taxpayers 23 August, 2019    10731

Moratorium and the European Court of Human Rights – what exactly has the court decided? 19 August, 2019    1817

Days of War of State Labour Service. The Supreme Court confirmed the 1.3 million fine imposed on entrepreneur for unreported employment 07 August, 2019    2369

Draft of new Procedure for monitoring compliance with Labour Law – to learn from mistakes? The State Labour Service of Ukraine: no, never heard of it. 07 August, 2019    3251

Personal Data Protection Issues (according to Laws of Ukraine) 06 August, 2019    17734

Statistics of criminal proceedings under Art. 212 of the Criminal Code of Ukraine for the first half of 2019 31 July, 2019    4971

Usage of real estate register will be easier 31 July, 2019    61815

Received a request on providing transfer pricing documentation: what to do? 30 July, 2019    8020

Registration of tax invoices in the Unified Register of Tax Invoices – The Supreme Court has heard us, that the payer doesn’t register! 29 July, 2019    6085

Thresholds of criminal liability for Unified Social Tax evasion (under Art. 212-1 of the Criminal Code of Ukraine) in 2019 17 July, 2019    7041

The court of appeal has supported cancellation of the new main State Construction Norms of Ukraine 27 June, 2019    2877

The Verkhovna Rada of Ukraine adopted the law regarding postponement of imposing fines for the storage of fuel without a license until 31.12.2019 06 June, 2019    7226

Blocking of tax invoices: the position of the Supreme Court 31 May, 2019    3408

PEs and Transfer Pricing: what should be known? 29 May, 2019    5641

Internal accounting of tax authorities vs primary documents of the taxpayer: the position of the Supreme Court 28 May, 2019    2945

Inspections of the State Labour Service of Ukraine on the basis of anonymous or unfounded statements: Is the state apparatus involved by the controlling authorities for a reason? 27 May, 2019    2927

The court declared invalid the Resolution No. 295 on inspection visits of the State Labor Service of Ukraine 23 May, 2019    7350

10 signs you have problems with transfer pricing 08 May, 2019    3393

When it is cheaper to engage an external attorney, than manage a case in-house 03 May, 2019    2474

Novelties of the Bankruptcy Procedures Code 17 April, 2019    8441

Supreme Court on terms of claim submission to the court on issues, related to taxes:
(1) The “Tax” Chamber of the Cassation Administrative Court confirmed the right to apply to the court regarding fine recovery for untimely VAT reimbursement within a 1095-days limitation period
(2) The Unified Chamber of the Cassation Administrative Court confirmed the right to appeal in court of the legal act within whole period of its effect (duration of a statute) 27 March, 2019    19002

Criminal proceedings on tax evasion in 2018 – what was year-end closing? 26 March, 2019    2839

To prove guilt impossible to convict
Whether the taxpayer is liable for his contractor’s violations 21 March, 2019    3625

Thoughts on questionable violations for cash uncapitalization/untimely cash capitalization 18 March, 2019    3083

20-OPP: the issue is not resolved 07 March, 2019    19084

How usage of real estate register become complicated? 07 March, 2019    1622

The importance of being consistent 01 March, 2019    2818

The Grand Chamber of the Supreme Court confirmed the right of taxpayers to recover taxes from the State budget 18 February, 2019    2882

New amount of fines for violation of the labor legislation 08 February, 2019    2929

Liberalization of currency legislation: the second step 04 February, 2019    2216

The mission is (NOT) to be caught: supposedly extended deadlines for appealing on tax assessment? 21 January, 2019    5569

Transfer pricing penalties 2019: onwards and upwards 17 January, 2019    4715

Amendments of TP rules 2019 that concern permanent establishments of non-residents: what is new and important 16 January, 2019    2984

Thresholds of criminal liability under Art. 212 of the Criminal Code of Ukraine in 2019 09 January, 2019    97057

Reduction of court fee in 2019: do we have to rejoice? 17 December, 2018    3832

Should we trust the verdicts and other decisions in criminal proceedings under Art. 205 of the CC of Ukraine? 12 December, 2018    4901

The Grand Chamber of the Supreme Court has announced an adjournment in case on VAT budget reimbursement 07 November, 2018    2261

Statistics on criminal proceedings regarding Art. 212 of the Criminal Code of Ukraine within 9 months of 2018 30 October, 2018    38027

They looked as if they had complete confidence in their conclusions but then just changed their minds:
the State Fiscal Service of Ukraine insists that there is no need to make quarterly 30 % adjustments in transactions with companies registered in «low tax» jurisdictions and companies with legal forms included into the special list adopted by CMU 26 October, 2018    3007

WTS Global Country TP Guide:
A comprehensive survey on Transfer Pricing from 73 countries 12 October, 2018    17334

Caution…new courts! 04 October, 2018    4930

Presidential Administration answered whether ATO was completed 01 October, 2018    4488

Yes, I`m kidding! SFS: payment of dividends in cash to non-resident is not a controlled transaction 28 September, 2018    2010

Payment of dividends in cash is a controlled transaction? Are you kidding? 27 September, 2018    1770

Cassation Administrative Court is applying to the Grand Chamber: urgent questions and results 26 September, 2018    4191

Court of Justice of the European Union: organisms, obtained by mutagenesis, are GMO.
Relevance for Ukrainian legislation 25 September, 2018    4775

The Great Chamber of the Supreme Court will consider the issue (in case on “old” VAT reimbursement) – whether
(1) the demand on recovery of funds from the State Budget is deemed as appropriate effective defense of violated rights of taxpayers, or
(2) the Court considers solely application on motivation of state authorities to do what they should have done

And how one can recover “old” VAT budget reimbursement which was to be recovered according to the Temporary register
11 September, 2018    3981