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Ban on Recurring Tax Audits: How to Understand ~ U-Tax Blog
http://ukrainiantax.blogspot.com/2015/07/ban-on-recurring-tax-audits-how-to.html
Blog on Ukrainian Taxes. Sunday, July 12, 2015. Ban on Recurring Tax Audits: How to Understand. Major restrictions on the conduct of recurring unscheduled tax audits have been adopted in the. Framework of the so. Have been in force from. 1 January 2015. They relate to both. It was not a rare occasion in. The past that the tax authorities carried out an unscheduled tax audit in respect of the issues that had already been covered by a foregoing scheduled audit (a recurring audit). For instance,. Unschedule...
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U-Tax Blog : March 2015
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Blog on Ukrainian Taxes. Thursday, March 26, 2015. Corporate Income Tax: Reloaded. Within the scope of the Tax Reform of 2015 the Corporate Income Chapter of the Tax Code of Ukraine has been completely recast. What follows is a brief description of new corporate income tax (“CIT”) rules mainly being in force as from 1 January 2015. 4% limitation on the deductibility of consulting, marketing, advertising and engineering services bought from non-residents do not apply anymore;. Borrowers under inter-compan...
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U-Tax Blog : July 2014
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Blog on Ukrainian Taxes. Tuesday, July 8, 2014. Recast Transfer Pricing Ruling. Lavrynovych & Partners Law Firm. According to the Order. Of the Ministry of Revenue and Duties of Ukraine of 1 July 2014 No. 368 the generalized transfer pricing ruling was recast. Recast ruling gives answers to 41 questions (as compared to 25 in its initial version) and contains clarifications with respect to the previously provided answers. Please see below a brief description of the recast ruling. Assistance as well as.
ukrainiantax.blogspot.com
U-Tax Blog : October 2014
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Blog on Ukrainian Taxes. Wednesday, October 29, 2014. 31 July 2014 №. Amendments to the Tax. Certain Legislative Acts of. Income tax (the costs. Purchased" services are deductible for the functioning of the both mentioned taxes);. Resultant unaccounted cash for. The “purposes of the business activities. Paying salaries “under the table”. As well as for. Needs (something like paying dividends to yourself). It is noteworthy that the system. A severe blow to. Of VAT. Sham companies either do not. Conscienti...
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Settlement of Tax Disputes: Finally Starts Working ~ U-Tax Blog
http://ukrainiantax.blogspot.com/2014/04/settlement-of-tax-disputes-ukraine.html
Blog on Ukrainian Taxes. Friday, April 18, 2014. Settlement of Tax Disputes: Finally Starts Working. Lavrynovych & Partners Law Firm. Ideally, the resolution. By way of a settlement. Parties, the tax. A taxpayer, could be considered as an effective and prompt method of having such disputes decided. However, it was impossible to implement this method for quite a long period of time. History of the issue. A settlement work in. Word of the law. Code mutual concessions should be at the heart of a settlement.
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U-Tax Blog : November 2014
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Blog on Ukrainian Taxes. Monday, November 17, 2014. Free Economic Zone “Crimea”: How to Pay Taxes? Lavrynovych & Partners Law Firm. Crimea is not ours anymore. The armed aggression of Russia has led to the annexation of the Autonomous Republic of Crimea in March 2014. Finally, in August 2014 the Verkhovna Rada (Parliament) managed to adopt the Act setting out rules for conducting business in the temporarily occupied territory of Crimea. This is the Act. Ukrainian tax registration of persons equated to no...
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Beneficial Owner: Ukrainian Approach ~ U-Tax Blog
http://ukrainiantax.blogspot.com/2015/07/beneficial-owner-ukrainian-approach.html
Blog on Ukrainian Taxes. Monday, July 13, 2015. Beneficial Owner: Ukrainian Approach. It is well known that the application of tax reliefs and exemptions under double tax treaties is contingent on the concept of beneficial owner. In order to qualify for such a relief or an exemption, say, a reduced withholding tax rate on interest payment, the recipient of the interest payment must be its beneficial owner. Otherwise, the recipient will be liable to a full rate of source-country withholding tax. 1) Sublic...
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U-Tax Blog : April 2015
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Blog on Ukrainian Taxes. Wednesday, April 29, 2015. Out-of-Court Recovery of Tax Debt: Devil is Not So Fearful as He is Painted. Was a right vested in the fiscal authorities. In some cases without a court order. The relevant rules are provided for by para 32 of Chapter XX "Transitional Provisions" of the Tax Code of Ukraine. This is a temporary measure. Until 1 July 2015. Corporate income return, but fails to remit the tax specified in the return to the state revenues). That even the recovery. If cash mo...
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U-Tax Blog : June 2014
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Blog on Ukrainian Taxes. Friday, June 13, 2014. Amendments to Transfer Pricing Rules. The Act of Ukraine. Aimed at Improving Transfer Pricing Rules. Homytynnik's Act) came into force. Please see below a brief account of the main changes introduced by this Act:. Deadline for the 2013 transfer pricing return has been shifted from 1 May 2014 to 1 October 2014. Transfer pricing documentation has. 100 to 10 minimum salaries;. Of a nominal fine. In case of the determination. Http:/ www.poltava.pl.ua. А taxable...