Expert Opinion (#01-02 January-February 2012)

Tax Code of Ukraine — in Violation of Ukraine's International Obligations?

by Taras H. Koval

This month marks the first anniversary of the enactment of the Tax Code by the Ukrainian Parliament. The Code is designed as a single compilation of tax law in Ukraine and it should not be forgotten that tax law in Ukraine is also regulated by international treaties dealing with taxation. Closer analysis shows that a certain number of these treaties may be at odds with provisions of the Tax Code...

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