Analytics

On the issue of possible tactics and updating approaches to court proceedings regarding «sham transactions» 30 November, 2018    3053

To adjust financial result or to apply TP – that is the question 29 November, 2018    2633

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    2891

Transfer pricing in figures 26 November, 2018    1424

To resolve doubts 21 November, 2018    2034

Global Trend: Operations with Raw Materials and Traditional Hard Industrial Products as a target of TP 20 November, 2018    1689

Exit Capital Tax 2019 — leave them, kids, alone 19 November, 2018    2610

Leave us alone. How the Exit Capital Tax will change business behavior 16 November, 2018    14196

Corporate Profit Tax: an obstacle to GDP growth 14 November, 2018    3310

The Grand Chamber of the Supreme Court has announced an adjournment in case on VAT budget reimbursement 07 November, 2018    2256

To lose on someone else’s mistakes 06 November, 2018    1813

Payment under a preliminary agreement: prepayment only or not? 01 November, 2018    2397

«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    1714

Statistics on criminal proceedings regarding Art. 212 of the Criminal Code of Ukraine within 9 months of 2018 30 October, 2018    38018

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    3000

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    2174

New obstacles for taxpayers. Reimbursement of legal aid expenses 25 October, 2018    3647

Parallel Import: Hidden Tax Risks for Official Importers in the context of Transfer Pricing rules 24 October, 2018    5601

WTS Global Country TP Guide:
A comprehensive survey on Transfer Pricing from 73 countries 12 October, 2018    17299

Caution…new courts! 04 October, 2018    4918

Presidential Administration answered whether ATO was completed 01 October, 2018    4481

Yes, I`m kidding! SFS: payment of dividends in cash to non-resident is not a controlled transaction 28 September, 2018    2003

Payment of dividends in cash is a controlled transaction? Are you kidding? 27 September, 2018    1762

Cassation Administrative Court is applying to the Grand Chamber: urgent questions and results 26 September, 2018    4163

Court of Justice of the European Union: organisms, obtained by mutagenesis, are GMO.
Relevance for Ukrainian legislation 25 September, 2018    4746

Electronic administration system – VAT on manual control? 17 September, 2018    6003

Corporate Risks under the Law on Companies 12 September, 2018    2168

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    3973

Problematic issues of applying the new Code of Administrative Procedure of Ukraine in practice 03 September, 2018    2611

New Law on Companies 27 August, 2018    2080

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    12071

Is the practice of the Supreme Court formed if there is Art. 205 of the Criminal Code concerning the contractor? 21 August, 2018    4657

Criminal proceedings on tax evasion: statistics and verdicts within first half of 2018 17 August, 2018    2303

The new procedure of advance pricing agreements in controlled transactions: at last an operating tool? 17 August, 2018    2139

Capital repair. Alexander Shemiatkin comments on replacement of profit tax by exit capital tax 15 August, 2018    1498

Q&A with Alexander Minin of KM Partners, 2019 “Law Firm of the Year” Winner in Ukraine 13 August, 2018    2369

Is ATO over?
Or “I’ve brought you a package… But I will not give it to you”
03 August, 2018    11397

Changes in the order of keeping and storing employment record books of employees of representations of foreign legal entities 03 August, 2018    2242

The Supreme Court: the right to appeal court rulings on appointment of tax audits within criminal proceedings is approved! 20 July, 2018    12381

The art of proper handling with digital evidences 19 July, 2018    2562

The new rules of currency regulation, considering the adoption of the Law of Ukraine “On currency and currency transactions” 17 July, 2018    11555

Criminal proceedings on tax evasion within first quarter of 2018: how did the year begin for taxpayers? 02 July, 2018    1675

“The fifth wheel to the coach”, or what is Art. 205 of the Criminal Code in practice for? 27 June, 2018    3208

“The state has no responsibility for anything it does” (interview of partners at KM Partners for Yurydychna Gazeta) 21 June, 2018    4537

Penalties for the late registration of tax invoices, which are not provided to the buyer: the issue is still pending 15 June, 2018    11428

Cash register: the next expected changes 15 June, 2018    2552

Can courts of the administrative jurisdiction consider disputes on recoveries under a void transaction? 13 June, 2018    4211

Have submitted tax return, trouble follows 11 June, 2018    2457

Exclusion of technical re-equipment and other changes in regulatory procedures in construction 11 June, 2018    16869

Block not. Inna Taptunova comments on functioning of the tax invoice blocking system 06 June, 2018    1747