Ukraine : Technical Assistance Report-A Follow-Up on Distributed Profit Tax, BEPS Implementation, Voluntary Disclosure Program, and Indirect Methods for Determining Taxable Income »
Series: IMF Staff Country Reports
Author(s): International Monetary Fund. Fiscal Affairs Dept.
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 23 November 2020
Keywords: Personal income, Controlled foreign corporation rules, Legal support in revenue administration, Double taxation, Income and capital gains taxes, ISCR, CR, taxable income, tax authority, PEM resident
Tax policy in Ukraine is engaged in two fronts at once. On one front, very significant work has been done over the years on the gradual improvement and updating of the tax system; on the other, it questions essenti...