The Ukraine Ministry of Finance recently announced the issuance of three orders dated 20 August 2021 that approve tax clarifications/consultations on: Issues of taxation of income of non-residents that are deemed as (equated to) dividends under the transfer pricing rules (Order No. 480); Filling in the notification on participation in the international group of companies (Order No. 479); and Temporary suspension of the deadline for taxpayers to respond to requests of regulatory authorities to submit transfer pricing documentation (Order No. 478). Order No. 480 provides guidance on the determination of the object and tax base for non-resident income tax in...