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 persons who, among other things, have at least 25% of…

The Investment Guide focuses on the general regulations in the most commonly referred areas of the Ukrainian law, including foreign investment protection, M&A, corporate law, customs regulations, labour law, real estate, taxes, IP protection, dispute resolution, etc.

In this article for the ULF Handbook (in English), Igor Dykunskyy, LL.M. and Yaroslav Anikeev discuss the current regulations of the renewable energy sector of Ukraine, including the feed-in tariff rates and its applicable premium, latest trends in the legal framework,…

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 the resident companies, which receive income in Ukraine as well…

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 UAH 1 million (approx. USD 36 thousand / EUR 30…

In this brochure, general guidance on legal protection of trademark in Ukraine is provided, including with regard to the process and requirements for proper registration, possible court actions for protection, fair use conditions, criminal, antimonopoly, and customs aspects of trademark…

This brochure deals with general information about tax rates, objects and bases of taxation in Ukraine, as well as peculiarities of taxation of certain categories of taxpayers. Taxation of non-residents is considered in detail. The brochure is written in English….

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 structure 2.3. Preparation of questionnaires 2.4. Virtual Data Room creation…

On April 26-29, the online event “Virtual travel to Ukraine in 2021” for German construction companies will take place. The key aim of the event is the establishment of business connections with Ukrainian companies, organisations and state institutions in the…

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 their equipment and sending their specialists to Ukraine, foreign companies…