Publication

26.12.2017

REVIEW OF THE MAIN LEGAL NEWS FOR BUSINESS (12/2017)

Author: Tetyana Poeta, Lyubov Ignatova, Oksana Tropets
Source: www.dmp.com.ua

Lawyers of LF «Dmitrieva & Partners» have prepared the list of the main legal news for business.

Among the main news:

  • The new blacklist of countries not wishing to cooperate with EU in respect of tax issues.
  • Taxation of persons who carry out independent professional activity and are a individual-entrepreneurs at the same time.
  • Another currency liberalization.
  • The order of the issue of individual licenses for the transfer of foreign currency outside Ukraine has been changed.
  • The order of import and export of foreign currency in cash has been simplified.
  • The rates of corporate income tax when paying dividends to a non-resident, taking into account the effect of the international treaty between Ukraine and Cyprus.
  • Adjustment of the financial result accordingly, if transactions with a non-resident are not controlled.
  • Taxation of dividends.
  • Determination of payments for the right to use the software under a sublicense agreement of royalty.
  • Withholding tax on non-resident’s income in the form of rent, if such an income is paid to a non-resident-legal entity in national currency to the investment account and used in the territory of Ukraine.
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