Learn about the taxation of non-residents' income from equipment leasing in Ukraine. This article covers recent innovations and key aspects, including international conventions and national...

Learn about the requirements for identifying beneficial owners for foreign companies in Ukraine. This article explains which documents can confirm the status of a beneficial owner and how it affects...

Information Letter No. 5/2024 addresses specific questions from taxpayers seeking individual tax consultations in the field of international taxation. One of the key issues discussed concerns the...

Learn about the taxation of interest income for non-residents in Ukraine. This article details the rules and guidelines for how non-resident interest income is taxed, even when used to increase a...

Learn about the taxation of real estate transfers from a non-resident to a bank to repay debt in Ukraine. This article provides detailed information on the rules and tax formulas that apply to such...

Discover how to correctly determine the reporting year for the CFC Report in Ukraine, especially when the financial year of a foreign company does not coincide with the calendar year, and learn about...

Understand the significance and procedures for filing notifications of control over foreign companies for residents of Ukraine according to the Tax Code, including the consequences of failing to...

Learn whether a company is obligated to withhold personal income tax when paying dividends to resident beneficial owners, considering the regulations for non-residents according to the Tax Code of...

This article examines the rules and requirements for certifying CFC financial statements in Ukraine, including the specifics of electronic document management and the use of a qualified electronic...