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.
The abstract/extract view of this article is free. Access to the full text of this article requires a subscription.
Please send subscription inquiries by:
Fax: +380 44 495-2777
E-mail: subscribe@ujbl.info