Investing in Ukraine under 2020 Tax Reform
by Mykhailo Razuvaiev
The Ukrainian tax legal framework has changed drastically over the last six months. In addition to significant changes to existing tax rules and procedures, completely new tax concepts have been introduced. These include the concepts of Controlled Foreign Companies and constructive dividends. Apart from the influence on purely Ukrainian businesses, the new rules and amendments will have an impact on investing in Ukraine and affect foreign businesses operating in Ukraine or dealing with Ukrainian counterparties.
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