In Re (#01-02 January-February 2012)

Ukrainian Debt Push-Down

by Roman P. Blazhko

With the deeper integration into the world economy, Ukraine increasingly mimics Western techniques in the sphere of tax planning. “Debt push-down” is one such technique widely employed by oversees businesses in the area of M&A that is becoming more and more popular in Ukraine. The debt push-down covers the debt finance and is designed to achieve deductibility of interest expenses accrued on a loan attracted for the acquisition of a business...

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