What You Need to Know
What you need to know (before registering an offshore company)
Article 39 of the Tax Code on transfer pricing.
02.06.2020 No comments
Article 39 of the Tax Code of Ukraine on transfer pricing. Article 39. Transfer pricing 39.1. The "arm's length" principle 39.1.1. A taxpayer participating in a controlled transaction shall determine the amount of its taxable profit in accordance with the "arm's length" principle. 39.1.2. The amount of taxable profit received by a taxpayer participating in one or more controlled transactions shall be deemed to be consistent with
List of countries and territories where the corporate income tax rate is 5 or more percentage points lower than in Ukraine
05.10.2019 No comments
CABINET OF MINISTERS OF UKRAINE RESOLUTION of 16 September 2015 No. 977-r Kyiv On approval of the list of states (territories) that meet the criteria established by sub-subparagraph 39.2.1.2 of subparagraph 39.2.1 of paragraph 39.2 of Article 39 of the Tax Code of Ukraine, and on declaring invalid the Order of the Cabinet of Ministers of Ukraine of 16 September 2015 No. 977 In accordance with clause "c" of sub-subparagraph 39.2.1.1 of subparagraph
List of legal forms of non-residents that do not pay corporate income tax
05.10.2019 No comments
On approval of the list of legal forms of non-residents that do not pay corporate income tax (corporate tax), including tax on income received outside the state of registration of such non-residents, and/or are not tax residents of the state in which they are registered as legal entities In accordance with clause "d" of sub-subparagraph 39.2.1.1 of subparagraph 39.2.1 of paragraph 39.2 of Article 39 of the Tax Code of Ukraine
The Cabinet of Ministers of Ukraine approved a new list of offshore zones, 2011
23.02.2011 No comments
CABINET OF MINISTERS OF UKRAINE ORDER of 23 February 2011 No. 143-r Kyiv On the list of offshore zones 1. In accordance with paragraph 161.2 of Article 161 of the Tax Code of Ukraine, publish the list of offshore zones as set out in the annex. 2. To declare invalid: Order of the Cabinet of Ministers of Ukraine of 24 February 2003 No. 77 "On the list of offshore zones" (Official Gazette of Ukraine, 2003, No. 9, Art. 401); Order