Businesses in Ukraine pay corporate income tax (CIT) at the base rate of 18% and value added tax (VAT) at the standard rate of 20%. The general rate of the…

Ukraine has separate legal frameworks for charitable organisations and public associations. The Law of Ukraine “On Charitable Activities and Charitable Organisations” recognises three forms of charitable organisation: a charitable society,…

German companies operating in Ukraine through a subsidiary or permanent establishment are generally subject to 18% corporate income tax and 20% VAT. Dividends, interest and royalties paid to Germany may…

A double taxation treaty with Ukraine can reduce or eliminate withholding tax on Ukraine-source payments. Relief requires an in-force treaty, correct income classification, a valid residence certificate before payment and,…

Introduction 1. What is a permanent establishment in Ukraine? 2. Types of permanent establishments in Ukraine 3. Activities that do not create a permanent establishment 4. Registration requirements for permanent…

Introduction 1. Grounds for closing an ITA project 2. Main stages of closing an ITA project 2.1. Evaluation of project implementation 2.2. Preparation of the final report 2.3. Transfer of…