Analytics

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    1744

Active passive income of Controlled Foreign Companies 14 March, 2024    127600

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    1842

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    2453

Military registration, mobilization and military service in a new way: what to expect 08 February, 2024    4250

A postponement of conscription as a mandatory precondition for crossing the border by men during martial law 07 February, 2024    3189

Re-criminalization of commodity smuggling: a well-forgotten old thing 22 January, 2024    2329

Where to find the true law? OR
How to determine valid provisions of the Tax Code at the particular time period? 19 January, 2024    2052

The law on vacations and other issues of labor legislation: new regulations 15 January, 2024    6670

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    4584

It didn’t go well: “Amendments of Lozovyi” were partially canceled 14 December, 2023    1873

Regular price: Are you ready for the tax audit? 13 December, 2023    117563

About the cancellation of the moratorium on tax audits 12 December, 2023    1829

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    2801

TOP 7 arguments in a dispute with the Fund for Social Protection of Persons with Disabilities 08 December, 2023    6352

Relocation of top management abroad: are you ready for double taxation? 08 December, 2023    2449

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    1447

Some practical aspects of the departure of men abroad during martial law 07 December, 2023    3259

Thresholds of criminal liability under Article 212 of the Criminal Code of Ukraine in 2024 05 December, 2023    12648

An attempt to cancel “amendments of Lozovyi”– business, stand by! 14 November, 2023    1781

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    2434

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    4199

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    36315

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    1943

From October 18, 2023, registration of all legal entities in the “Electronic Court” becomes mandatory: what does it mean and what risks does it carry? 05 October, 2023    3647

Arbitrariness of the territorial center of recruitment and social support representatives in the context of the detention of conscripts: Responsibility and instructions on how to act 04 October, 2023    14229

What are the deadlines to file a claim for the recovery of the “old” VAT refund according to the Supreme Court of Ukraine? 04 October, 2023    1647

The Supreme Court is at the service of tax authorities, or how the Supreme Court abolished the tax code, making the right to a tax audit indisputable and absolute 02 October, 2023    2395

Old debts, or what to do with the overdue debts of non-residents in respect of which the mechanism of subpara.159.1.1 of the Tax Code was applied before January 1, 2015 20 September, 2023    1176

RESPONSIBILITY FOR VIOLATION OF RULES OF MILITARY ACCOUNTING AND LEGISLATION ON DEFENSE, MOBILIZATION PREPARATION AND MOBILIZATION 19 September, 2023    7777

Comparables Analysis Insufficient; Ukrainian Court Remands Case 18 September, 2023    1381

Notification of discrepancies in data on ultimate beneficiaries and / or ownership structure in the Unified State Register of Legal Entities, identified by the subjects of primary financial monitoring 14 September, 2023    4686

“A spoonful of honey in a barrel of tar”: what positive changes have been brought about by the latest amendments to the Tax Code of Ukraine? 28 August, 2023    2446

Terms of pre-trial investigation [in ALL criminal proceedings, where no one was notified of suspicion], are terminated until the end of martial law. But what if to get a new angle on? 18 August, 2023    6730

Violation of deadlines for settlement of export and import transactions: peculiarities of tax audits and liability during martial law and a little before that 14 August, 2023    1707

The quota of workplaces for persons with disabilities: should separate divisions of foreign legal entities comply? 09 August, 2023    4476

“Massive” requests regarding application of the 30% adjustment on corporate income tax. What is wrong and what to do? 03 August, 2023    3348

What’s with scheduled and unscheduled tax audits from August 1, 2023?
The scope of unscheduled audits is expanded, and can a scheduled audit be conducted just because, for example, you are dealing with fuel? 02 August, 2023    2621

“When was that?” — “Many moons ago”, or where to find witnesses to consider the case which has been sent for a new trial 02 August, 2023    2600

The penalty for a customs violation under para. 1 of Article 483 of the Customs Code of Ukraine is recognized as unconstitutional – to be continued? 19 July, 2023    5182

Conscription age and the reservation of conscripts 12 July, 2023    7294

The end of the COVID-19 quarantine: actions of the employer 12 July, 2023    1482

In light of the recent court practice regarding sham transactions: what evidence should be collected? 05 July, 2023    2521

Mobilization of vehicles for military needs: what’s in reality and what’s on paper? 01 June, 2023    2635

Is a taxpayer entitled to submit to the court documents, which were not previously provided to the tax authority, and is there a ground for the court to disregard these documents? 15 May, 2023    5106

New Law on collective agreements and treaties 10 May, 2023    4629

Are you waiting for renewed audits since July 1, 2023? But they are already “here” in many aspects 04 May, 2023    4136

The season for tax audits on compliance with currency legislation in the part of settlement deadlines for export and import transactions has been opened 28 April, 2023    2413

Shortening the terms for conducting tax audits on the basis of para. 78.1.8 of the Tax Code of Ukraine (VAT for refund or negative value over UAH 100,000) and cancellation of tokens
(or about innovations of the Law No. 2918-IX) 15 March, 2023    2096

Reservation of conscripted employees of critically important enterprises 14 March, 2023    3565