Analytics

Thresholds of criminal liability for tax evasion (Article 212 of the Criminal Code of Ukraine) in 2016 – deceived expectations for increase of thresholds by half (as promised by law)

Necessity of legislative increase of thresholds 25 January, 2016    31677

Fixed asset indexation in 2015 25 January, 2016    7523

Tax risks caused by drawing up the documents in a language other than Ukrainian 22 January, 2016    19567

New Year tax amendments: shall we wait for further changes or is it time to change something by ourselves? 19 January, 2016    2394

Іmport duty rates on goods originating from EU 18 January, 2016    2667

Additional currency restrictions have been set under the NBU Letter as of December 18, 2015 15 January, 2016    3864

Court practice of the European Court of Human Rights on the issues of court fees 30 December, 2015    13700

Tax disputes trigger criminal investigations – current threats for taxpayers 25 December, 2015    1818

Supervision in transfer pricing: monitoring, audits, questioning 17 December, 2015    4465

NON-adoption of the Draft Tax Code in edition the Cabinet of Ministers of Ukraine will ensure higher limit for commencement of criminal proceedings regarding mindful tax evasion in 2016 17 December, 2015    3774

Free trade area with EU: what will be changed starting from January 1, 2016? 14 December, 2015    7622

New NBU Regulation regarding currency restrictions No 864 as of December 4, 2015 11 December, 2015    2869

About materiality or immateriality of the court fee. Or if unclear – it is all about money again 07 December, 2015    4475

Who needs the Law on tax consultants and why 04 December, 2015    2917

Annual “traditional” amending of transfer pricing rules: “reform” edition by the Ministry of Finance 04 December, 2015    1953

Practical TP 30 November, 2015    1832

Property tax regarding immovable and land property 23 November, 2015    5932

Commentary regarding draft law No. 3448 23 November, 2015    1127

Collection point. Mistake or a crime of the legislator: military fee as an example 20 November, 2015    1848

Rules in tax and customs disputes in respect of court fee changes from September 1, 2015 19 November, 2015    5007

Primary documents may be signed by facsimile or any other analogues of handwritten signature 18 November, 2015    7634

Transfer pricing rules in Ukraine: back to the drawing board 17 November, 2015    2387

Electronic agreement and other novelties of the Law of Ukraine “On Electronic Commerce” 17 November, 2015    33879

Tax reform and change of perception 09 November, 2015    2624

Attempts may do much harm 03 November, 2015    2142

Does Verkhovna Rada play the rules or About the deadlines for the tax reform 01 November, 2015    2803

Is returning overpayment from customs a mission impossible indeed!? 27 October, 2015    1564

Tax Disputes and their alternative treatments as crime – current threats 08 October, 2015    3815

The draft of the new form and procedure of filling of the Report on controlled transactions 07 October, 2015    1983

When additional import duty will be abolished? 06 October, 2015    2536

Practical Aspects of Provisional Access to Objects and Documents 06 October, 2015    1562

Corporate Profit Tax reforming – new concept starting from 2016 05 October, 2015    1762

Special import duties on cars abolished in Ukraine 05 October, 2015    2089

Resolution of CMU № 724: reference customs value – new problems for import 03 October, 2015    9960

Перспективи юридичної практики в галузі податкового та митного права 03 October, 2015    2319

Receiving of temporary access to personal items and documents. How to protect one’s own rights keeping up with the legal procedure 29 September, 2015    73719

The Cabinet of Ministers’ list of “low-tax” states has been reduced yet again 25 September, 2015    4604

VAT return for February 2015: tax dispute re inclusion of outstanding amounts of VAT refund into VAT credit 17 September, 2015    2193

Comparable uncontrolled price method 10 September, 2015    2034

Tricky Tasks. Interview with Ivan Shynkarenko, partner of WTS Consulting 10 September, 2015    1921

The Act of tax audit without tax-notification decision is not an evidence anymore and other amendments to the Tax Code 08 September, 2015    6376

There is no need to obtain special certificate from the State Fiscal Service of Ukraine to purchase currency and further «liberalization» of currency control 07 September, 2015    2823

Marginal amounts for 2015 underpaid which may give rise to criminal liability for tax evasion (Article 212 of the Criminal Code of Ukraine) – betrayed hopes 02 September, 2015    7383

The Letter of State Fiscal Service regarding transfer pricing as of July 07, 2015. When to expect the fine for the failure to provide TP documentation? 01 September, 2015    3226

Review of the latest court practice regarding compliance with the rules of origin of the goods 25 August, 2015    3221

Review of the court practice of the Supreme Court of Ukraine in the cases regarding taxation issues during the effect of the Law of Ukraine “On Ensuring the Right for Fair Trial” 17 August, 2015    4560

Transfer pricing rules amended. Yet again. What has been changed? 12 August, 2015    13708

Import of goods with preferences: revision of the country of origin – an area of risk for importer 12 August, 2015    2925

Interview of WTS Consulting Senior partner Alexander Minin to “Yurydychna gazeta” 11 August, 2015    3001

Another ‘artifice’ with overpayment of Corporate Profit Tax 11 August, 2015    3363