Analytics

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    2960

New and old risks connected to contradiction in names of the positions in the staff list of the employer and the Occupational Classification 25 October, 2018    2136

New obstacles for taxpayers. Reimbursement of legal aid expenses 25 October, 2018    3549

Parallel Import: Hidden Tax Risks for Official Importers in the context of Transfer Pricing rules 24 October, 2018    5512

WTS Global Country TP Guide:
A comprehensive survey on Transfer Pricing from 73 countries 12 October, 2018    17231

Caution…new courts! 04 October, 2018    4881

Presidential Administration answered whether ATO was completed 01 October, 2018    4438

Yes, I`m kidding! SFS: payment of dividends in cash to non-resident is not a controlled transaction 28 September, 2018    1966

Payment of dividends in cash is a controlled transaction? Are you kidding? 27 September, 2018    1713

Cassation Administrative Court is applying to the Grand Chamber: urgent questions and results 26 September, 2018    4111

Court of Justice of the European Union: organisms, obtained by mutagenesis, are GMO.
Relevance for Ukrainian legislation 25 September, 2018    4705

Electronic administration system – VAT on manual control? 17 September, 2018    5875

Corporate Risks under the Law on Companies 12 September, 2018    2060

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    3892

Problematic issues of applying the new Code of Administrative Procedure of Ukraine in practice 03 September, 2018    2575

New Law on Companies 27 August, 2018    2047

The Supreme Court – our expectations are not justified. Analysis of the Supreme Court’s practice on the form of offence guilt, prescribed by Art. 485 of the Customs Code of Ukraine 27 August, 2018    11814

Is the practice of the Supreme Court formed if there is Art. 205 of the Criminal Code concerning the contractor? 21 August, 2018    4592

Criminal proceedings on tax evasion: statistics and verdicts within first half of 2018 17 August, 2018    2266

The new procedure of advance pricing agreements in controlled transactions: at last an operating tool? 17 August, 2018    2082

Capital repair. Alexander Shemiatkin comments on replacement of profit tax by exit capital tax 15 August, 2018    1464

Q&A with Alexander Minin of KM Partners, 2019 “Law Firm of the Year” Winner in Ukraine 13 August, 2018    2294

Is ATO over?
Or “I’ve brought you a package… But I will not give it to you”
03 August, 2018    11236

Changes in the order of keeping and storing employment record books of employees of representations of foreign legal entities 03 August, 2018    2216

The Supreme Court: the right to appeal court rulings on appointment of tax audits within criminal proceedings is approved! 20 July, 2018    12248

The art of proper handling with digital evidences 19 July, 2018    2535

The new rules of currency regulation, considering the adoption of the Law of Ukraine “On currency and currency transactions” 17 July, 2018    11401

Criminal proceedings on tax evasion within first quarter of 2018: how did the year begin for taxpayers? 02 July, 2018    1640

“The fifth wheel to the coach”, or what is Art. 205 of the Criminal Code in practice for? 27 June, 2018    3128

“The state has no responsibility for anything it does” (interview of partners at KM Partners for Yurydychna Gazeta) 21 June, 2018    4481

Penalties for the late registration of tax invoices, which are not provided to the buyer: the issue is still pending 15 June, 2018    11331

Cash register: the next expected changes 15 June, 2018    2521

Can courts of the administrative jurisdiction consider disputes on recoveries under a void transaction? 13 June, 2018    4066

Have submitted tax return, trouble follows 11 June, 2018    2415

Exclusion of technical re-equipment and other changes in regulatory procedures in construction 11 June, 2018    16778

Block not. Inna Taptunova comments on functioning of the tax invoice blocking system 06 June, 2018    1709

Changes in regulation of cash transactions (full review) 06 June, 2018    1980

Does the State Fiscal Service of Ukraine have any authorities for Unified Social Tax audit? 05 June, 2018    3344

Changes in regulation of cash payments (updated) 01 June, 2018    1885

Changes in regulation of cash payments 30 May, 2018    4585

Concerning the liability for violations under the city planning legislation 15 May, 2018    11180

Security of legal costs as new instrument against ungrounded claims 14 May, 2018    2256

Extension of transfer pricing control to PEs of non-residents 10 May, 2018    1894

Environment impact assessment during execution of projects on operating enterprises 27 April, 2018    2083

Bulgaria is excluded from the list of “low tax” jurisdictions for TP purposes 27 April, 2018    7773

Transfer Pricing penalties: is it OK to apply penalty for the late submission of the report on controlled transactions for the period before January 01, 2017? 26 April, 2018    1679

Alexander Shemiatkin: is the International Monetary Fund against for sure? 23 April, 2018    1415

Criminal proceedings on tax evasion: summary statistics for 2017 17 April, 2018    3086

Every one is free 16 April, 2018    2572

Іnterrogation protocol and tax information cannot be regarded as evidences of “fictitiousness” 13 April, 2018    3111