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- Better late than never: Legislators have finally decided to improve the rules on liability for correction of TP Reporting
- The District Administrative Court of Kyiv has been liquidated: the worst expectations are becoming reality
- Introduction of another tax-contribution on the salary fund as a demonstration of problems with the employment of persons with disabilities
- Illegal blocking of tax invoices is an undermining of the economic security of Ukraine
- The negative consequences of doubling the military tax rate, <br>and<br> How to ensure that all we pay to the army is really spent on the army
- To bring Ukrainians back from abroad: does the government really want that?
- Total simplification of doing business
- The System of Electronic Administration of Fuel Sales – how the “shadow” was tempered
- The balance of interests – R.I.P. (the draft law No. 5600)
- "Voluntary" declaring (part 2): from the point of view of cash
- IF – THEN <br>(or about involuntary assets declaration)
- Does the new system of the Tax Code regulations on control of a reasonable economic substance (business purpose) of taxpayer's business operations have a reasonable economic justification?
- Signs of labor relations in the government’s draft law
- About "re-assignment" (change of the main place of record) of large taxpayers to tax offices based on a branch principle, without taking into account the location of the taxpayer; And about territorial bodies without relation to a certain territory
- What do the VAT statistics show?
- Another reincarnation of the special TP rules regarding raw materials. Will it work this time?
- Taxes and Motivation
- COVID-19 and Transfer Pricing: What should be born in mind?
- Facilitating economic recovery after the quarantine through tax changes
- Factual embedding of the presumption of guilt by the Draft Law No.1210 in violation of the Constitution and international obligations of Ukraine (or why the attitude to respective provisions of the Draft Law No.1210 is so negative)
- Why does Law No. 1210 need a veto
- The Draft Law No. 1210 on Amendments to the Tax Code as an offer for the President to undersign in violation of the Constitution: will the President sign it? (updated)
- Changes to the Customs Code due to Authorized Economic Operators – simplification, but not for everyone
- Revolution in international taxation. Part two<br> Or goodbye BEPS, – hello GloBE <br>OECD publishes second block (Pillar II) of proposals on unified approach to taxation of “digital economy”
- Electronic cabinet of the taxpayer – plans vs reality...
- Tax reform and cancellation of the Unified Social Contribution
- Amendments to the Customs Code of Ukraine regarding the protection of intellectual property rights – “green light” to parallel import
- Entrepreneur and customs
- The revolution in international taxation is approaching. Now officially. <br>OECD publishes proposals on unified approach to taxation of “digital economy”
- Taxation of "digital economy" is a tax reform that is worth thinking about or what the "legislative printer" is silent about
- Land scam
- Did the Cabinet of Ministers of Ukraine return Tax Police to the State Fiscal Service? Did it actually take it?<br>What does the Resolution of the Cabinet of Ministers No. 846 as of September 25, 2019 mean?
- Exit Capital Tax and the index of economic freedom
- The Draft Law No. 1073 is not about cashback, it's about full fiscalization
- Rat runs on the spot <br> (or let's talk about 1053-1 and 1073)
- Tax legislation as a business
- The system of <s>ir</s>responsibility for customs offenses. What is wrong and what to do?
- The State Tax Service shall not be the controlling authority under the law<br> and shall not be entitled to conduct tax audits<br> (or The State Fiscal Service of Ukraine forever, or at least until changes to the Tax Code are inroduced)?
- Why will everything change from October 1 for representations of non-residents?
- Special duty for all goods from the Russian Federation: importers – get ready
- Inter<s>sexual</s>budget relations or the budget process in the Ukrainian manner
- General declaration
- With whom Ukraine fights?
- The State Fiscal Service=The State Tax Service+ The State Customs Service-competition (and competitive conditions)
- TP control in Ukraine: times changе
- The State Fiscal Service=The State Tax Service+The State Customs Service-competition (and the International Monetary Fund)
- The tendency, however... <br> The State Fiscal Service again wins in the dispute on the TP rules at the level of appeal
- Notes on "fresh" tax report of the European Parliament
- Modernization of Ukraine, the steps I believe
- War is a bullshit, are maneuvers more important? (or why tax invoice registration is more important than tax payment?)
- On the nature of money and the functions of the National Bank of Ukraine
- On unlawful bank management of clients’ money and the credit emission
- On the apparency of right for money
- On the immanent property of money and the victim complex
- 5th single tax group: "+" vs "-"
- Manipulation as an investment project
- Are TP rules applied to wages payment? The Ministry of Finance of Ukraine assumes “yes”. <br>What's wrong with this position?
- Сustoms value is an acute problem again: notes for business
- Value Added Tax (VAT): what is wrong and what is to be done?
- What will «budget» changes to the Tax Code add to the TP rules?
- Why the Exit Capital Tax should be implemented, rather than just keep struggling with corruption and fostering/upgrading qualification of tax authorities as yet
- The results of the latest «2018 International Tax Competitiveness Index» research or the reason why ECT is the most promising tax reform
- Has the Supreme Court legitimated transit cars with euro-numbers?
- The spirit of the international community of TP professionals <br><br>Impressions of participation in the Global Transfer Pricing Forum in Munich under the auspices of the International Tax Review
- #8557 #ECT vs BEPS (plan to counteract tax base blurring)
- #8557 #ECT and Net Assets
- What to do if the outdated Labor Code is not being reformed despite of ever-changing life?
- How to dispose of the problems with VAT refund and more
- Why exit capital tax is good for economic development, or why Ukraine will not enjoy “economic miracle” if status quo is preserved
- Classification without rules or who will pay for contrabandists?
- TP control over non-controlled transactions in Ukraine in the light of fresh Indian court practice
- The unified authority for investigation of economic crimes (part two: operative investigation activities)
- FALSE TARGET. Why do we need the unified authority for investigation of economic crimes?
- The unified authority for investigation of economic crimes (part one: whom to obey, whom to hire)
- YOU ARE BIRDS OF A FEATHER
- #ECT − the last version of the draft law
- #ECT − facts of profit tax 2017 and simulation of ECT
- #Exit Capital Tax and slavery
- #Exit Capital Tax in simple words
- Who is the owner of the country?
- How to cheat friends and influence people – based upon the Draft Law “On Limited Liability Companies and Companies with Subsidiary Liability”
- The Draft Law of Ukraine "On Limited Liability Companies and Companies with Subsidiary Liability": the first impressions
- Court disputes on the net margin method: the first battle in Ukraine won by taxpayers
- Might the VAT "exemption" for soybean, sunflower and rape export not be used?
- Guilt complex
- Victim complex
- Thoughts on the BEPS implementation in Ukraine, inspired by the Russian lawmaking
- Transfer pricing and customs value. The Customs Valuation Committee of the World Customs Organization (WCO) publishes the second Case Study of TP documentation application during customs value
- When TP adjustment results in double taxation?
- The updated system of penalties for breaching TP reporting requirements does not provide incentives for self-correction of TP reports
- EU tax policy. The European Council improves the double taxation disputes resolution
- EU tax policy. Steps to implement the definitive VAT system finally in sight?
- The draft Code on administrative proceedings of Ukraine increases the rights defensibility, but still everything depends on the judge. Is there a mechanism for the effective influence on the judge?
- Global Transfer Pricing Trends. Dispute between the Coca-Cola Company and the US Internal Revenue Service: an evolution of approach to determening arm’s length royalty?
- Are audits under the transfer pricing rules of periods up to January 1, 2015 illegal?
- Unconstitutionality of the Tax Code provisions on possibility of the blocking tax invoices?
- Chronicles and faces
- Alexander Minin and Yuliia Kryvomaz delivered reports in the XIІІ Tax Forum of the Ukrainian Bar Association
- Alexander Minin and Ivan Shynkarenko participated in the round table discussion “Tax and Customs Audits – Practice and Innovations” at AНK Ukraine
- Alexander Minin and Ivan Shynkarenko spoke at the roundtable "Problems of exporters in time of war: regulatory challenges"
- Yuliia Kryvomaz spoke at the online event of the Ukrainian Bar Association dedicated to recent court practice in tax dispute resolution
- Yuliia Kryvomaz was elected to the UBA Committee on Tax and Customs Law
- Alexander Minin delivered report in the XII Tax Forum of the Ukrainian Bar Association
- Mariia Kozlenko, Principle Counsel at KM Partners, gave a master class for students of the NaUKMA
- Yuliia Kryvomaz spoke at the online meeting of the Ukrainian Bar Association on VAT problems
- The UBA Committee on Tax and Customs Law Meeting on February 09, 2023
- Yuliia Kryvomaz spoke at the online meeting of the UBA Committee on Tax and Customs Law
- The UBA Committee on Tax and Customs Law Meeting on December 20, 2022
- Alexander Minin participated in the round table “Challenges for the tax system of Ukraine during the war in the context of the EU-Ukraine cooperation”
- Alexander Minin and Yuliia Kryvomaz delivered reports in the XI Tax Forum of the Ukrainian Bar Association
- Yuliia Kryvomaz spoke at the online meeting of the UBA Committee on the topic "Fines and administrative appeals during martial law"
- The UBA Committee on Tax and Customs Law Meeting on September 15, 2022
- The UBA Committee on Tax and Customs Law Meeting on August 29, 2022
- Yuliia Kryvomaz delivered the report at the online discussion of the UBA Committee on Tax and Customs Law
- The UBA Committee on Tax and Customs Law Meeting on July 21, 2022
- Yuliia Kryvomaz delivered the report at the meeting of the UBA Committee on Tax and Customs Law
- Yuliia Kryvomaz was elected as the member of the Council of the UBA Committee on Tax and Customs Law
- Alexander Minin and Yuliia Kryvomaz took part in the final meeting of 2021 held by the UBA Committee on Tax and Customs Law
- Alexander Minin delivered a special report in the X Tax Forum of the Ukrainian Bar Association
- The UBA Committee on Tax and Customs Law Meeting on October 28, 2021
- KM Partners acted as legal advisor for IDS Borjomi on the sale of a mineral water plant in Ukraine
- Yuliia Kryvomaz delivered the report at the meeting of the UBA Committee on Tax and Customs Law
- The UBA Committee on Tax and Customs Law Meeting on September 28, 2021
- The UBA Committee on Tax and Customs Law Meeting on June 22, 2021
- Antonina Gorodetska delivered the report at the meeting of the UBA Committee on Tax and Customs Law
- Alexander Minin delivered the report at the meeting of the UBA Committee on Tax and Customs Law
- The UBA Committee on Tax and Customs Law Meeting on April 29, 2021
- The UBA Committee on Tax and Customs Law Meeting on April 26, 2021
- Alexander Minin participated in the meeting with Commissioner of the State Fiscal Service of Ukraine
- Alexander Minin and Antonina Gorodetska delivered their reports at the webinar "Taxes: Сhanges in legislation and law enforcement"
- KM Partners acted as legal advisor for Archer Software in the transaction on sale of assets to Cprime
- Alexander Minin and Antonina Gorodetska took part in the IX Tax Forum of the UBA
- KM Partners has successfully represented interests of Ukrainian cinema network
- The UBA Committee on Tax and Customs Law Meeting on September 25, 2020
- Alexander Minin and Ivan Shynkarenko delivered their reports at the webinar “Opinions of experts regarding the Law No. 466″
- The UBA Committee discussed current and further events in the tax sphere in view of (post)quarantine
- The UBA Committee on Tax and Customs Law Meeting on May 12, 2020
- The UBA Committee on Tax and Customs Law Meeting on February 26, 2020
- Alexander Minin participated in the round table of the UBA
- Non-fulfillment of court decisions on the registration of tax invoices – when will we budge?
- Mariia Kozlenko, Senior Of Counsel at KM Partners, gave a master class for students of the NaUKMA
- The UBA Committee on Tax and Customs Law Meeting on January 31, 2020
- The UBA Committee on Tax and Customs Law Meeting on February 04, 2020
- Сareer growth in tax way, or tax authorities at the wheel
- Alexander Minin participated in the meeting of the UBA Committee on Tax and Customs Law
- Alexander Minin delivered a report at the forum “Urgent issues of administrative proceedings in Tax and Customs Disputes”
- Urgent issues of Administrative Litigation in Tax and Customs Disputes (accredited event regarding Attorney’s at Law upgrade qualification)
- The UBA Committee on Tax and Customs Law Meeting on November 05, 2019
- “Guilt” and “intent” in the Draft Law No. 1210: for or against?
- The UBA Committee on Tax and Customs Law Meeting on October 03, 2019
- The UBA Committee on Tax and Customs Law Meeting on September 30, 2019
- Plans of the UBA Committee on Tax and Customs Law for the second half of 2019
- The UBA Committee on Tax and Customs Law Meeting on July 5, 2019
- The decree on penalties for violation of rules on cash circulation has been declared invalid
- KM Partners has defended the interests of METRO CASH & CARRY UKRAINE in the Constitutional Court of Ukraine confirming the right for return the local taxes’ overpayment in ATO territory
- The UBA Committee on Tax and Customs Law Meeting on June 11, 2019
- Alexander Minin and Ivan Shynkarenko delivered a report at the seminar “Taxes, currency and more: what business needs to know in 2019″
- The State Fiscal Service: attorneys’ secrets for appealing decisions
- The UBA Committee on Tax and Customs Law Meeting on April, 23 2019
- Ukraine is focused on the BEPS rules implementation in the part of the TP
- The UBA Committee on Tax and Customs Law Meeting on March, 26 2019
- The UBA Committee discussed amendments to the Tax Code of Ukraine, to the rules of the tax invoices registration etc.
- The UBA Committee on Tax and Customs Law Meeting on February, 06 2019
- Round table on Draft Law No. 7518
- Useful documents
- Resolution of the Supreme Court of Ukraine as of 20 March 2019 in case No. 222/1402/16-a
- The list of criteria for determining enterprises that are critical for further reservation procedure (as of March 06, 2025)
- Resolution of the Joint Chamber of the Criminal Cassation Court within the Supreme Court of Ukraine in case No. 711/8244/18 as of September 11, 2023, re. the time limits for pre-trial investigation
- Cancellation of "Lozovyi’s amendments" and strengthening the powers of anti-corruption bodies – statement of the National Anti-corruption Bureau of Ukraine and the Anti-Corruption Prosecutor's Office
- Resolution of the Kyiv Court of Appeal as of 02 February 2023 in the proceedings No. 22-ц/824/477/2023
- Ruling of the Darnytsia District Court of Kyiv as of September 05, 2022
- Individual tax consultation of the State Tax Service of Ukraine as of November 12, 2021, No. 4292/ІПК/99-00-04-03-03-06
- Notification of the Main Department of the State Tax Service in Ivano-Frankivsk region on whether cashback accrued to the buyer is subject to taxation
- Decree of the President of Ukraine No. 31/2024 of January 26, 2024 on the All-Ukrainian Economic Platform “Made in Ukraine”
- Resolution of the Cabinet of Ministers of Ukraine as of August 20, 2024 No. 952 On the Implementation of a Pilot Project on the Provision of State Financial Assistance to Buyers of Ukrainian Goods and Services within the framework of the All-Ukrainian Economic Platform “Made in Ukraine”
- The criteria for determining enterprises, institutions and organizations that are important for the sector of the national economy or for meeting the needs of a territorial community
- Response of the Ministry of Social Policy regarding why the Territorial Centers for Recruitment and Social Support do not see data on persons with disabilities who are entitled to postponement in the "Oberih" Registry
- Resolution of the Seventh Administrative Court of Appeal as of April 03, 2023, in case No. 600/2415/22-a regarding the application of the Law "On the transfer, forced alienation, or seizure of property under martial law or state of emergency" (according to legislation until May 18, 2024)
- The decision of the Irpin City Court of the Kyiv Oblast as of November 07, 2023, in case No. 240/31476/22 regarding the application of the proper procedure of forced alienation of property during martial law (according to the legislation until May 18, 2024)
- Resolution of the Great Chamber of the Supreme Court as of March 16, 2023, in case No. 9901/494/21 regarding the possibility of appealing the decrees of the President of Ukraine on the appointment of judges of the Constitutional Court of Ukraine
- Resolution of the Supreme Court of Ukraine as of February 23, 2023, in case No. 640/17091/21 that the taxpayer's appeal of the order to conduct a tax audit is not a dispute about the right within the meaning of Clause 2, Part 4 of Article 283 of the Code of Administrative Procedure of Ukraine and does not prevent the consideration of an application for confirmation the validity of the administrative seizure of the taxpayer's property
- Resolution of the "Tax Chamber" of the Supreme Court as of February 22, 2020, in case No. 826/17123/18 regarding the significance of procedural violations of the tax authority when appointing a tax audit for the taxpayer's exercise of the right to protection against an illegal tax audit by not admitting and simultaneously challenging the order for a tax audit, which is proper way of protection
- Templates of notification of a crime based on Article 366 "Official forgery" / Article 367 "Official negligence" of the Criminal Code of Ukraine
- Order of the State Tax Service of Ukraine No. 204 as of May 12, 2020, on arrangement of work of the Commissions dealing with suspension of registration of Tax Invoice / Adjustment Calculation in the Unified Register of Tax Invoices
- The Decision of the Supreme Court of Ukraine as of September 13, 2023, which established that disputes regarding requisition of property for military purposes are subject to consideration under civil-law jurisdiction
- Decision of the Constitutional Court of Ukraine No. 5-р(II)/2023 as of July 5, 2023, which declared unconstitutional the sanction provided in para. 2, part 1 of Article 483 of the Customs Code of Ukraine
- The Judgement of the Court of Justice of the EU regarding request for refund of the portion of the VAT excess relating to transactions not covered by tax audit
- The List of territories on which combat actions are (were) conducted or which are (were) temporarily occupied by the Russian Federation
- The Judgement of the Court of Justice of the EU regarding the national practice of tax authorities on refusal of the right to deduct VAT in the event of improper conduct on the part of the issuer of the invoice
- The Decision of the Supreme Court of Ukraine as of June 27, 2022, regarding transactions for the supply of iron ore pellets in the periods 2013 – 2015 and the specifics of the application of the comparative uncontrolled price method for the purposes of transfer pricing
- Procedure for confirmation of the possibility or impossibility of the taxpayer's fulfillment of the obligations specified in subpara. 69.1 of para. 69 of subsection 10 of Chapter XX "Transitional provisions" of the Tax Code of Ukraine
- The Resolution of the Supreme Court of Ukraine as of July 7, 2022, regarding recognition as unfounded of the conclusion of the Supreme Court of Ukraine that the status of a fictitious, illegal enterprise is incompatible with legal business activity
- Information on the availability and technical condition of vehicles and equipment, as well as on citizens who work at the enterprise, institution and organization on such vehicles and equipment
- Decision of the Supreme Court of Ukraine as of December 2, 2019, regarding the application of para. 198.5 of the Tax Code in the case of depreciation of goods that were located in the temporarily uncontrolled territory of Ukraine during the anti-terrorist operation
- Decision of the Constitutional Court of Ukraine No. 4-р(II)/2022 as of June 15, 2022, which declared unconstitutional the sanction provided in para. 2 of Article 485 of the Customs Code of Ukraine
- Ukraine denounces the Double Tax Treaty with Russia
- Separate opinion of the Judges of the Grand Chamber of the Supreme Court of Ukraine as of September 8, 2021, regarding the erroneous conclusion of the Grand Chamber of the Supreme Court on the impossibility of the tax audit order to be the subject of an independent appeal in court
- Resolution of the Grand Chamber of the Supreme Court of Ukraine as of September 8, 2021 on the impossibility of appealing the order to conduct a tax audit after admission to the audit
- Protocol Amending the Convention between Ukraine and the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital
- The Supreme Court Ruling as of April 28, 2021 on the referral to the Grand Chamber of the Supreme Court of the issue on deviation from the position regarding determining the status of a fictitious enterprise and its consequences
- The Newsletter of the State Tax Service of Ukraine No. 19 regarding taxation of non-residents and their permanent establishments
- The detailed list of large taxpayers assigned to interregional State Tax Service directorates
- Order of the State Tax Service of Ukraine "On approval of the Regulations on the Large Taxpayers Office of the State Tax Service" as of July 29, 2020
- The Resolution of the Supreme Court as of November 10, 2020, regarding mandatory details of the tax invoice
- The Decision of the Kyiv District Administrative Court as of November 25, 2020, which contradicts the case law of the Supreme Court on the fundamental need to apply the provisions of para. 73 of Subsection 2 of Section XX "Transitional Provisions" in resolving cases regarding fines for late registration of tax invoices not issued to the buyer
- The Resolution of the Sixth Administrative Court of Appeal as of October 01, 2020, which does not cancel the tax notification-decision by virtue of para. 73 of Subsection 2 of Section XX "Transitional Provisions" of the Tax Code contrary to the practice of the Supreme Court
- The Resolution of the Sixth Administrative Court of Appeal as of September 28, 2020
- The Decision of the Dnipropetrovsk District Administrative Court as of October 12, 2020
- The Resolution of the Supreme Court as of November 11, 2020
- The Resolution of the Supreme Court as of September 01, 2020
- The Resolution of the Supreme Court as of August 05, 2020
- The Letter of the State Tax Service of Ukraine as of October 5, 2020 in reply to the request of the European Business Association regarding the imposition of penalties for failure to submit a notification upon to the Form No. 20-OPP
- The Decision of the Volyn District Administrative Court as of September 28, 2020 which takes into account arguments of the plaintiff regarding the absence of grounds to submit a notification upon the Form No. 20-OPP
- The Resolution of the Supreme Court as of July 21, 2020 in favor of the tax authority regarding the imposition of fines to the insurance company for non-reporting upon the form 20-OPP
- Resolution of the Plenum of the Supreme Court of the Russian Federation as of November 26, 2019 No. 48 "On practice of application by the courts of legislation on responsibility for tax crimes”
- Alert relating to emergency measures in labour law in Ukraine resulting from the Covid-19 Crisis
- Form of self-assessment questionnaire of an enterprise wishing to get Authorized Economic Operator status, applicable in EU
- IMF TECHNICAL ASSISTANCE REPORT – DISTRIBUTED PROFIT TAX; VOLUNTARY DISCLOSURE OF ASSETS; AND BEPS IMPLEMENTATION
- Decree of the Cabinet of Ministers of Ukraine as of August 21, 2019 № 682-р
- The resolution of the Cabinet of Ministers of Ukraine as of June 19, 2019 № 537
- The resolution of the Cabinet of Ministers of Ukraine as of March 6, 2019 № 227
- The Vienna Convention on the Law of Treaties between States and International Organizations or Between International Organizations
- DECREE OF THE PRESIDENT OF UKRAINE<br> On the procedure of exercising the protection of rights and interests of Ukraine during the disputes settlement, cases consideration in foreign jurisdictional authorities with the participation of foreign entity and Ukraine
- Taxation of Foreign Investments under International Law: Article 21 of the Energy Charter Treaty in Context
- Judgment of the European Court of Human Rights in Case of Intersplav v. Ukraine
- Documents of the state authorities
- Court decisions
- Instructions and templates
- Foreign experience
- Translations of ECHR texts
- Projects and publications
- Prose
- How peasants of Ukraine were taxed in the Middle Ages (according to the “History of Ukraine from the Grandfather Svyryd”)
- Tax on air
- Aleksey Tolstoy. “Union of Five”
- Ivan Krylov. «The Wolf and The Lamb»
- Leonid Glibov. «The Wolf and The Lamb»
- The eternal
- Inferences of sсince-fiction writers on taxes and more. Robert A. Heinlein. “The Moon is a harsh mistress”
- Ayn Rand. "Atlas Shrugged" (fragment of the book)
- Everything you say is either poetry or prose according to Moliere; and everything you do is either delivery of goods or delivery of services, as it is defined in the Tax Code? (an illustration to considerations on the definition of delivery of services for the VAT purposes, to which any transaction, that is not the delivery of goods, is referred)
- Budusesinsiu (Guidance for those who enter the Path of the Warrior): about profession of tax collector in the context of modern ukrainian realities
- David Weber “War of Honor” (fragment of the book)
- Robert Sheckley. A Ticket to Tranai
- “I couldn't believe it. I had been stealing money from Customs and Excise” – Richard Branson tells about tax evasion in his autobiography “Losing My Virginity”
- "The Income-tax Man or A Mysterious Visit": Mark Twain's story in the context of modern Ukrainian realities
- About the reality and unreality of marketability and existence
- Anton Chekhov. Essays "From Siberia"
- "The Court": A. Chekhov's story in the context of modern Ukrainian litigation practice
- "Good Earnings": I. Franko’s story in the context of the modern tax practice
- The State Tax Service of Ukraine wins 9 of 10 court proceedings… This information evoked such association: “The old fairy tale about the judge Shemiak”