In this issue:
- Crediting advance corporate income tax paid on a dividend distribution against monthly advance corporate income tax installments
- Payment of corporate income tax by representative offices of foreign companies in Ukraine
- The application of the business purpose test to engaging intermediaries into supply chains
- Remitting tax to an incorrect budget account
- Appealing a public tax ruling
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Should you have any questions or need any additional information in respect of the issues discussed in this Taxletter, please do not hesitate to contact Oleg Chayka (firstname.lastname@example.org) or Andriy Reun (email@example.com) at +38044 490 5507 or by email.