Ukraine's Ministry of Finance has published a draft law for the introduction of new regulations for the reporting and automatic exchange of information on income received through digital platforms in line with international standards, the Multilateral Competent Authority Agreement on the Automatic Exchange of Information on Income Derived Through Digital Platforms (DPI-MCAA). The draft law also provides for a simplified tax system for qualifying individuals deriving income through digital platforms, which includes a 5% personal income tax plus the 5% military tax, resulting in a combined rate of 10%. The tax (withholding) agent is the reporting platform operator. Where individuals...