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International tax—Major tax reform in Ukraine (PwC)

Major tax reform in Ukraine includes important changes to corporate tax rules

The tax laws in Ukraine have been changing rapidly.  Several new laws introduce significant amendments to the Ukrainian Tax Code.  These laws, which affect the corporate income tax, the value added tax, the personal income tax, transfer pricing rules, and other key issues, entered into force January 1, 2015. 

These amendments are designed to (1) simplify Ukrainian tax administration to ease the conditions of doing business in Ukraine and improve the country’s investment climate, and (2) raise revenue to finance government expenses.  Thus, these measures could have both positive and negative impacts on Ukrainian taxpayers.
This Tax Insight focuses on the most significant changes to the Ukrainian corporate profits tax rules.

Read more.


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