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CFC Rules in Ukraine – The Ukrainian Journal of Business Law
Hot Issue (#11 November 2016)

CFC Rules in Ukraine

by Pavlo I. Shovak

On 28 April 2016 the President of Ukraine issued the Decree On Measures to Tackle Base Erosion and Shifting of Profits Abroad, No.180/2016 which establishes a respective working group. The aim is to develop laws to improve transfer pricing control, prevent profit shifting, introduce controlled foreign companies (the CFC) rules, tackle aggressive tax planning and subsequently liberalise currency controls.

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