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Ukraine Updates Tax Havens List

05 February 2025

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Approved Changes

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Ukraine

The Ukraine Government has published Cabinet Decree No. 1505 of December 27 December 2024, which amends Cabinet Resolution No.1045 of 27 December 2017 to update the list of states and territories that are considered tax havens. The list is important in relation to the treatment of transactions with such states and territories as controlled for transfer pricing purposes. As updated by Cabinet Decree No. 1505, the list of tax havens includes: Alderney, American Samoa, Andorra, Anguilla, Antigua and Barbuda, Aruba, Bahamas, Barbados, Belize, Bermuda, British Virgin Islands, Cayman Islands, Cook Islands, Democratic People's Republic of Korea, Dominica, Fiji, Gibraltar, Grenada,...