Introduction 1. Privatized enterprises and property Possible violations during the privatization process Outstanding commitments Identifying risks 2. Corporate history Violations during the acquisition of the company by the current owner…

Introduction 1. LLC registration in Ukraine 2. Economic activity types 3. Tax system 4. Opening the bank account and authorized capital payment 5. Employment of a foreigner as a director…

Introduction 1. Surrogacy use conditions 2. Indications for surrogacy 3. List of documents 4. Health care facility options 5. Use of gamete donation 6. Determination of the child’s origin and…

Introduction 1. Rapid and stable dynamics 2. Ukraine is a global center of R&D, outsourcing, and startups 3. Staff shortage in the IT industry 4. Immigration quotas for foreign professionals…

1. Overview 2. Simplified tax system in Ukraine 3. Corporate income tax   One of the most important aspects that foreign investors focus on when considering Ukraine as a place…

1. Taxpayers 2. Rate 3. Tax base Taxpayers The personal income tax (PIT) is paid by resident and non-resident individuals and tax agents. Rate PIT rate is 18%, while PIT…

1. Taxation of non-residents 2. Taxation of the activity through permanent representative offices Taxation of non-residents The income of non-resident legal entities derived from Ukrainian sources of origin is taxed…

1. Transfer pricing 2. Thin capitalization rules Transfer pricing For the purposes of correct corporate income tax (CIT) taxation, the control has been established over: related-party transactions (it concerns the…

1. Taxpayers 2. Rate 3. Tax base 4. Adjustment of financial results 1) Amortization 2) Reimbursement for future expenses 3) Doubtful debts Taxpayers Corporate Income Tax (CIT) is paid by…

1. Taxpayers 2. Rate 3. Tax base 4. VAT refund Taxpayers The taxpayer is obliged to register as a VAT payer if the aggregate value of supplied goods or services exceeds…