2021-06-22, Panel discussion: «Large-scale changes in the Tax Code of Ukraine»


2021-06-22, Panel discussion: «Large-scale changes in the Tax Code of Ukraine»



The format is online.


– Review of large-scale changes in the Tax Code of Ukraine. Discussion.

– Generalizing tax advice of the Ministry of Finance.

– Liquidation of foreign companies.

– is liquid income subject to military tax: in 20, 21, 22?

– Is an audit report or appraiser’s report needed?

– Do non-residents need to move liquid income to Ukraine?

– When do you need to have time to liquidate? Good reasons for continuing liquidity benefits in ’22.

– Further transactions with property received from the liquidation of foreign companies and their taxation: real estate, corporate rights, rights of claim, etc.

– Do non-commercial and commercial representatives need to register?

– How to deregister a non-resident whose representative office is registered as a payer of income tax but does not actually conduct business? What are the tax implications?

– Can a representative office pay from its account for a non-resident.

– What kind of power of attorney must be issued to a representative of a non-resident? The Phenomenon of the «Leader of the Tax Payer».

– Permanent missions calculate taxable profit according to the rules of the arm’s length: based on the results of a quarter or a year?

– Open questions on calculating the base according to the rules of the outstretched arm: methods and sources, thresholds of 10 and 40 million, fines, etc.

– Sale of shares drawn from real estate by non-residents – preliminary results of the discussion in the working group of the Ministry of Finance.

– Does a non-resident buyer need to register with the STS if the seller has no investment profit; to the buyer – an individual; if the seller is an individual; – what is “real estate”? Unfinished construction objects and their registration.

– How to calculate net assets and the share of real estate in them: on what date to compare, how to determine within the framework of a multi-storey structure, etc.?

– Do I need to apply the tax if the first payment was made before the age of 21?

– How to calculate the investment profit according to the indicators of the balance of the non-resident seller?

– How to submit a report to spouses?

– Should a beneficiary who owns foreign companies through a Ukrainian holding submit a report?

– In what cases it is necessary to draw up/submit transfer pricing documentation by controlled foreign companies.