Analytics

“It is worse than a crime; it is a mistake” 02 August, 2024    1333

Amendments to the Tax Code regarding the inventory as the introduction of additional grounds for the refusal of VAT refunds and administrative arrests 24 July, 2024    1023

Reservation of employees through the Diia Portal 18 July, 2024    1936

Why and when men under 25 can be mobilized 12 July, 2024    5771

Compliance with the export security regime during customs clearance: sailing against the wind 11 July, 2024    2425

Ukrainian Court Denies Characterization As Stewardship Expenses 10 July, 2024    951

Amendments to the Tax Code of Ukraine on controlled foreign companies – what is new starting from July 01, 2024? Were the fines cancelled or suspended? 10 July, 2024    3757

Representation of legal entities: what allows unscrupulous counterparties to evade their obligations? 02 July, 2024    2413

The Law on the “white business club” (which is not primarily about “white” business) regarding the level of tax payment above the industry average – for the future, and as an implicit confirmation of the illegality of this in the past 02 July, 2024    1287

Blocked exports, or how the tax authorities get control over exports under the guise of fighting against the non-return of currency 01 July, 2024    1369

What is the current situation with military transport duty (mobilization of vehicles)? 20 June, 2024    2877

Changes to the reservation procedure of persons liable to military service 19 June, 2024    9517

Currency restrictions in terms of the lack of proper regulatory support for their current status and control over compliance 28 May, 2024    1176

Obligation to update military registration data from May 18, 2024 17 May, 2024    7391

Mobilization of convicts, persons with a criminal record, suspects and accused persons 17 May, 2024    27998

Documentary customs audits are back: the Law has been promulgated 15 May, 2024    1311

New mobilization rules: The Law has been adopted 11 April, 2024    5934

Comparables Selection Was Correct After All, Ukrainian Court Says 11 April, 2024    514

Judicial practice: responsibility of company officials for violation of rules of military registration and legislation on mobilization 09 April, 2024    2263

Is it impossible to challenge the tax audit orders even if they are issued in the absence of legal grounds? Should the taxpayer bite the bullet and tolerate the tax audit? 09 April, 2024    2536

Introduction of an electronic office for conscripts, persons liable for military service, and reservists 04 April, 2024    1621

Scheduled documentary tax audit in 2024 appointed with the reference to low (compared to industry average) level of tax payment is illegal! 02 April, 2024    1384

Criminal method of tax administration 01 April, 2024    1739

Judicial practice in cases regarding prosecution for violation of the rules of military accounting and legislation on mobilization 18 March, 2024    4188

How to avoid double taxation of Polish salary in Ukraine 15 March, 2024    2101

The “false bottom” of the Draft Law on communication between business and tax authorities No. 9662 15 March, 2024    986

The coefficient for the Military Tax: “to be, or not to be”, or how to determine the tax base for the Military Tax in case of payment of income in kind 14 March, 2024    1034

Active passive income of Controlled Foreign Companies 14 March, 2024    127008

The case Olympex Coupe International v. State Tax Service: the Supreme Court of Ukraine has finally decided to disallow the tax office’s “creative” application of the transactional net margin method 01 March, 2024    1549

І. Staying abroad as a ground to actually relieve individuals during this time from liability to submit tax return in Ukraine
ІІ. Staying abroad as a ground to at least delay the submission of report on controlled foreign companies
IІІ. Grounds to abstain from filing the report on controlled foreign companies even while being present in Ukraine 20 February, 2024    2064

Military registration, mobilization and military service in a new way: what to expect 08 February, 2024    2485

A postponement of conscription as a mandatory precondition for crossing the border by men during martial law 07 February, 2024    2488

Re-criminalization of commodity smuggling: a well-forgotten old thing 22 January, 2024    1700

Where to find the true law? OR
How to determine valid provisions of the Tax Code at the particular time period? 19 January, 2024    1563

The law on vacations and other issues of labor legislation: new regulations 15 January, 2024    4430

Documentary tax audits and additional accruals – within what terms are they possible now?
And what is the storage period of documents for such tax audits (because how can there be a documentary tax audit without documents)? 09 January, 2024    3353

It didn’t go well: “Amendments of Lozovyi” were partially canceled 14 December, 2023    1415

Regular price: Are you ready for the tax audit? 13 December, 2023    116400

About the cancellation of the moratorium on tax audits 12 December, 2023    1283

Сurrency transactions and foreign trade settlements with non-residents as of the end of 2023: Deregulation in some cases and tightening the screw in others 12 December, 2023    2242

TOP 7 arguments in a dispute with the Fund for Social Protection of Persons with Disabilities 08 December, 2023    5904

Relocation of top management abroad: are you ready for double taxation? 08 December, 2023    2061

How European countries address the issue of tax residency of Ukrainian companies in case of relocation of top management to such countries 07 December, 2023    882

Some practical aspects of the departure of men abroad during martial law 07 December, 2023    2477

Thresholds of criminal liability under Article 212 of the Criminal Code of Ukraine in 2024 05 December, 2023    10117

An attempt to cancel “amendments of Lozovyi”– business, stand by! 14 November, 2023    1574

Important transfer pricing court practice: the cassation appeal of the tax office has been (partially) satisfied again by the Supreme Court – why is the case important and what significant nuances have not been taken into account? 13 November, 2023    2015

Difficulties or opportunities: an exemption from fines and penalties in case of payment of calculated tax liability amount within 30 calendar days after receipt of the tax notification-decision under subpara. 69.37 para. 69 of Sub-section 10 Section XX “Transitional Provisions” of the Tax Code of Ukraine 03 November, 2023    3036

Terms of pre-trial investigation in wartime: has the Law No. 3341-IX dotted the i’s and crossed the t’s? 11 October, 2023    36010

Forced alienation of a vehicle during martial law instead of temporary seizure for use during mobilization: features of disputes regarding such alienation 10 October, 2023    1562