Ivan Shynkarenko

Law No 141-IX of 2 October 2019 introduced comprehensive changes to the Customs Code of Ukraine aimed at making the rules on Authorised Economic Operators (AEO) operational and bringing them in line with similar European regulations.

Our Ukraine colleagues explain Law 466-IX that has introduced comprehensive changes within the Ukrainian tax code, including the implementation of the BEPS three-tier reporting standard.

Ukraine recently introduced new proportional adjustment rules, which could lead to a reduced risk of double taxation triggered by one-sided TP adjustments.