The Ukraine parliament reportedly approved a tax bill on 17 December 2020 that amends several of the BEPS-related measures approved as part of the tax reform law published in May 2020. In general, the amendments provide for a deferral of the application of certain measures as follows:
- The application of the new CFC rules is deferred from 1 January 2021 to 1 January 2022, with related penalty relief provided for 2022 and 2023;
- The application of the new rules on permanent establishments is de…