OrbitaxDraft amendments regarding formation of tax groups
|Proposed Changes|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 capital of another member(s) or, at least 50% of the shares held in the capital of the members are ultima… |