Hot Issue (#07-08 July-August 2011)

Disposal of Immovable Property by Individuals: Taxation Rules

Elena V. Sapko, Kateryna O. Kost

Effective 1 January 2011, the Tax Code of Ukraine (the Tax Code) introduced new rules for the taxation of transactions performed by individuals, with regards to immovable property. Some of these rules appear to be ambiguous and raise many questions…

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