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…

1. General Legal Due Diligence algorithm 2. Preparing for Legal Due Diligence 2.1. Defining the purpose and object of Legal Due Diligence 2.2. Entering into agreements and determining the communication…

1. Introduction 2. Receiving license/certificate 3. Receiving a permit or conformity declaration 4. Tax issues 5. Receiving a work permit for foreigners 6. Residence permit in Ukraine   Before importing…

1. Work permit in Ukraine 2. General provisions 3. Who does not need a work permit? 4. Validity term of a work permit 5. Required documents 6. Work permit fee…

1. General provisions 2. Registration of ITA projects 3. ITA projects registration refusal 4. ITA provider accreditation General provisions International Technical Assistance (ITA) – financial resources and services provided by…