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Ukraine Notes Impact of Martial Law on International Taxation

15 August 2022

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Approved Changes

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Ukraine

The State Tax Service (STS) of Ukraine has issued a notice concerning the impact of martial law on different aspects of international taxation. --- Peculiarities of control over international taxation in the martial law conditions To ensure interaction with taxpayers, the State Tax Service of Ukraine informs about rights and obligations of taxpayers and supervisory authorities in matters of international taxation (taxation of non-resident incomes, control over controlled foreign companies and non-residents). 1. Regarding submission of the PN annex to the income tax declaration and liability of payers for violations of tax legislation According to requirements of Paragraph 103.9 Article...