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Draft amendments regarding formation of tax groups

|Proposed Changes|Ukraine
Ukraine

On 5 April 2013, amendments to the Tax Code were sent to be approved by the parliament. Draft Law No. 2737 introduces amendments regarding the formation of a tax group.

A tax group could be formed provided the following criteria are met:

-   one of the members of the tax group holds directly or indirectly at least 50% of the shares in the capit…

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