OrbitaxOrbitax

Ukraine Clarifies Treatment of Dividend Distributions as Controlled Transactions

|Approved Changes|Ukraine
Ukraine

The Ukraine State Fiscal Service recently published an individual tax consultation that clarifies the treatment of dividend distributions by a Ukraine resident to a non-resident as a controlled transaction for transfer pricing purpose. The letter notes that a dividend payment in cash in favor of a non-resident does not affect the object of taxation of the payer for corporate tax purposes and th…

Continue Reading