Useful documents

Verdicts in criminal proceedings for tax evasion in the second half of 2016 17 January, 2017    2874

Resolutions on conducting tax audit, delivered by the investigative judges within the period of August-September, 2016 21 October, 2016    1767

Verdicts in criminal proceedings for tax evasion in the first half of 2016 04 October, 2016    2057

The decision of the High Specialized Court on the exemption from liability under part 4 Article 212 of the Criminal Code of Ukraine 30 May, 2016    2190

Verdicts in criminal proceedings for tax evasion in 2015 04 March, 2016    1857

Verdict for the failure of execute tax adjustments 04 March, 2016    1618

Verdict for misuse of VAT relief 04 March, 2016    2554

Verdict for failure to declare income received from interest for the loan granted 04 March, 2016    2439

Verdict of acquittal in case related to application of normal prices when selling real estate 04 March, 2016    1362

Verdict for tax evasion by non-application of arm’s-length prices 02 March, 2016    1765

Judgment of the European Court of Human Rights in Case of Österlund v. Finland 26 February, 2016    3215

Useful court decisions regarding local taxes 10 February, 2016    2502

Decision of the U.S. Supreme Court on declaring Income Tax Act 1894 unconstitutional 24 November, 2015    2432

Letter of the High Specialized Court of Ukraine for Civil and Criminal Cases: rules of qualification of official forgery which is the scheme of tax evasion 08 October, 2015    1843

Resolution of the Supreme Court of Ukraine: peculiarities of treatment of official forgery which was committed for the purpose of tax evasion 08 October, 2015    3313

Instruction on algorithm of behavior during the interrogation of witness 03 April, 2015    4702

The Judgments of the European Court of Justice as a reference for grounding of compliance of the Estonian corporate income tax system to the directives of the European Union 18 July, 2014    5384

WTS Global TP Survey and Country Guide 2013 27 November, 2013    3517

The Letter of the Ministry of Revenue and Duties of Ukraine “Regarding judicial practice on appeals against decisions on determining (adjustment) customs value” 19 August, 2013    7789

The Law of Ukraine “On Amendments to the Tax Code of Ukraine on Transfer Pricing” 09 August, 2013    5031

Decision of the Constitutional Court of Ukraine No. 6-rp/2013 dated 11 July, 2013 in court case № 1-4/2013 (case on reimbursement of expenses for legal services within commercial proceedings) 09 August, 2013    5952

The Draft Law on Amendments to the Tax Code of Ukraine on transfer pricing (for preview) 01 August, 2013    6154

Convention between the Government of the Republic Cyprus and the Government of Ukraine for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income 13 November, 2012    13552

Тransfer Pricing Manual for Developing Countries 10 October, 2012    5739

Transfer Pricing and Customs Value (ICC Policy Statement) 21 September, 2012    5596

Instruction regarding actions of company staff during the tax audit (updated) 30 August, 2012    11604

Draft letter to the tax authorities with an offer of amicable settlement in a court case on tax losses of previous years. 26 July, 2012    5385

VAT on payment of bonuses to buyers. Russian practice. (Сontinuation) 11 June, 2012    6488

Typical (model) explanation of refusal of signing the tax audit act (certificate) under the wording of the declarative character. 24 April, 2012    34652

Typical (model) response to the request of the tax police in accordance with Article 97 of the Code of Criminal Procedure in deciding the issue regarding initiation of criminal case based on the results of tax audit with the subsequent assessment of tax liabilities. 19 April, 2012    13714

Ruling of Presidium of Higher Administrative Court of RF regarding VAT object during payment of bonuses to retailers 17 April, 2012    6389

Ruling of the Constitutional Court of the Russian Federation as of December 21, 2004 № 454 concerning the court’s obligation to recover costs for the services on representation in court within reasonable limits. 09 April, 2012    8028