Analytics

Review of practice of the Supreme Court in 2018 related to the differentiation of civil and labor relations 11 December, 2018    3840

Electronic Trust Services: What Is Changed? (Part II) 05 December, 2018    1914

Electronic Trust Services: What Is Changed? (Part I) 04 December, 2018    1812

On the issue of possible tactics and updating approaches to court proceedings regarding «sham transactions» 30 November, 2018    3092

To adjust financial result or to apply TP – that is the question 29 November, 2018    2646

How to evaluate the inaction of the tax authority regarding the termination of shady contractors in the light of disputes over “sham transactions” 28 November, 2018    2918

Transfer pricing in figures 26 November, 2018    1435

To resolve doubts 21 November, 2018    2042

Global Trend: Operations with Raw Materials and Traditional Hard Industrial Products as a target of TP 20 November, 2018    1719

Exit Capital Tax 2019 — leave them, kids, alone 19 November, 2018    2647

Leave us alone. How the Exit Capital Tax will change business behavior 16 November, 2018    14272

Corporate Profit Tax: an obstacle to GDP growth 14 November, 2018    3357

The Grand Chamber of the Supreme Court has announced an adjournment in case on VAT budget reimbursement 07 November, 2018    2266

To lose on someone else’s mistakes 06 November, 2018    1824

Payment under a preliminary agreement: prepayment only or not? 01 November, 2018    2408

«Taxes are the issue that concerns everyone despite the sphere of business» (interview of Senior Of Counsel at KM Partners Antonina Gorodetska for «Zakon i Biznes») 31 October, 2018    1725

Statistics on criminal proceedings regarding Art. 212 of the Criminal Code of Ukraine within 9 months of 2018 30 October, 2018    38036

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    3013

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    2189

New obstacles for taxpayers. Reimbursement of legal aid expenses 25 October, 2018    3683

Parallel Import: Hidden Tax Risks for Official Importers in the context of Transfer Pricing rules 24 October, 2018    5649

WTS Global Country TP Guide:
A comprehensive survey on Transfer Pricing from 73 countries 12 October, 2018    17346

Caution…new courts! 04 October, 2018    4935

Presidential Administration answered whether ATO was completed 01 October, 2018    4490

Yes, I`m kidding! SFS: payment of dividends in cash to non-resident is not a controlled transaction 28 September, 2018    2012

Payment of dividends in cash is a controlled transaction? Are you kidding? 27 September, 2018    1773

Cassation Administrative Court is applying to the Grand Chamber: urgent questions and results 26 September, 2018    4195

Court of Justice of the European Union: organisms, obtained by mutagenesis, are GMO.
Relevance for Ukrainian legislation 25 September, 2018    4780

Electronic administration system – VAT on manual control? 17 September, 2018    6021

Corporate Risks under the Law on Companies 12 September, 2018    2206

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    3986

Problematic issues of applying the new Code of Administrative Procedure of Ukraine in practice 03 September, 2018    2628

New Law on Companies 27 August, 2018    2100

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    12155

Is the practice of the Supreme Court formed if there is Art. 205 of the Criminal Code concerning the contractor? 21 August, 2018    4674

Criminal proceedings on tax evasion: statistics and verdicts within first half of 2018 17 August, 2018    2324

The new procedure of advance pricing agreements in controlled transactions: at last an operating tool? 17 August, 2018    2161

Capital repair. Alexander Shemiatkin comments on replacement of profit tax by exit capital tax 15 August, 2018    1503

Q&A with Alexander Minin of KM Partners, 2019 “Law Firm of the Year” Winner in Ukraine 13 August, 2018    2401

Is ATO over?
Or “I’ve brought you a package… But I will not give it to you”
03 August, 2018    11438

Changes in the order of keeping and storing employment record books of employees of representations of foreign legal entities 03 August, 2018    2249

The Supreme Court: the right to appeal court rulings on appointment of tax audits within criminal proceedings is approved! 20 July, 2018    12427

The art of proper handling with digital evidences 19 July, 2018    2569

The new rules of currency regulation, considering the adoption of the Law of Ukraine “On currency and currency transactions” 17 July, 2018    11610

Criminal proceedings on tax evasion within first quarter of 2018: how did the year begin for taxpayers? 02 July, 2018    1678

“The fifth wheel to the coach”, or what is Art. 205 of the Criminal Code in practice for? 27 June, 2018    3250

“The state has no responsibility for anything it does” (interview of partners at KM Partners for Yurydychna Gazeta) 21 June, 2018    4561

Penalties for the late registration of tax invoices, which are not provided to the buyer: the issue is still pending 15 June, 2018    11451

Cash register: the next expected changes 15 June, 2018    2563

Can courts of the administrative jurisdiction consider disputes on recoveries under a void transaction? 13 June, 2018    4259