CM Tax – Ukraine – Update 2021

May 25, 2021

Country Manuals Tax – CM Tax

We would like to inform you that BRP TAX has updated its Country Manual Tax for the following jurisdiction:

UKRAINE (TIM)

The manuals have been aligned to take into account the evolving tax regulatory legislation relating to private banking clients holding bank accounts abroad:

Tax Investment Manual (TIM)
– The chapter of Basic Principles of the Taxation in Ukraine is further developed with regard to the following sections:
• Special tax regime (updates on special measures taken due to the pandemic of Covid-19).
• Foreign currency control (updates regarding limits for cross-border payments).
• Anti-avoidances rules (updates on CFC rules and news subsections related to GAAR / UBO Register/ Low Tax jurisdictions / Trusts).
– The chapter of Tax suitability for the direct line management of financial instruments has been simplified and/or updated with regard to the section of crypto assets.

If these Tax Manuals are part of your subscription, you should now be able to access this new version on our Platform: https://mybrponline.com/ once you have logged in under the following search:

Subscribed Tax ManualProductDocument
Tax Country Manual
Tax Investment Manual
Tax Private Equity Manual Tax
Tax Memorandum
Tax Brief
Behaviour Template
Behaviour Template Short
Country Manual Tax
Country Manual Investment Tax
Country Manual Investment Tax
Country Manual Tax
Country Manual Investment Tax
Country Manual Investment Tax
CM Tax RT
CM InvTax RT
CM InvTax PE
CM InvTax Memo
CM Tax RS
CM InvTax BT
CM InvTax BT Short

Please do not hesitate to contact us (info@brptax.com), should you require any further information.

Best regards,

Your BRP Tax Team


Geneva, 25th May 2021