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Ukraine
Andersen in the UK
Harking back to the Vodafone India case, the State Tax Service of Ukraine has recently clarified that a non-resident purchaser must withhold tax on capital gains derived by a non-resident seller in the case of a sale of shares in a Ukrainian company.
Redcliffe Partners
Following delayed signing and publishing, Law No. 466-IX dated 16 January 2020 "On amendments to the Tax Code of Ukraine related to the improvement of tax administration and elimination of technical and logical...
Dentons
Dividends are subject to a 5% tax rate if the beneficial owner of the dividends is a company (other than a partnership) which:
Redcliffe Partners
Therefore, the Protocol will have effect on and from 1 January 2020.
Redcliffe Partners
On 30 October 2019, the Parliament of Ukraine ratified Protocols amending double taxation treaties with the United Kingdom and Cyprus.
Evris Law Firm
It is important that the MLI distinguishes between the date of
entry into force and enactment.
Sayenko Kharenko
Ukraine's Ministry of Finance has published draft legislation to implement anti-base erosion and profit shifting (BEPS) measures in Ukraine.
Sayenko Kharenko
On Monday, 12 March, Ukraine and the Netherlands signed an Amending Protocol (the Protocol) to the Double Tax Treaty between the two nations.
Sayenko Kharenko
In early January 2018, the Ministry of Finance of Ukraine published a draft law "On Amendments to the Tax Code of Ukraine and Other Regulatory Acts Regarding Criteria for Determination of High Net Worth Individuals".
Dentons
Increased withholding tax rates in the instances of application of the Convention between the Government of Ukraine and the Government of the UK of Great Britain and Northern Ireland...
Dentons
Підвищення ставок податку на репатріацію при застосуванні Угоди між урядом Украї
Sayenko Kharenko
The UK/Ukraine DTT is one of the few income tax treaties within Ukrainian network, which provide for withholding tax exemption for interest.
Sayenko Kharenko
On 21 December 2016, the Parliament of Ukraine introduced new provisions into the Tax Code relating to taxation of interest payments under Eurobonds issued in the form of Loan Participation Notes.
Eurofast
If a recipient of the dividends does not meet those requirements, the standard 15% rate of the WHT should be applied.
Cadwalader, Wickersham & Taft LLP
On 14 February, the EU Council added four jurisdictions (the British Virgin Islands, Costa Rica, Marshall Islands and Russia) to the list of non-cooperative jurisdictions (Annex I) (the "EU Blacklist").
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