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Ukraine Planning to Implement Certain ATAD Rules and Update Transfer Pricing Rules

|Proposed Changes|Ukraine
Ukraine

Ukraine's Ministry of Finance has announced the launch of a public consultation on a draft law for the implementation of certain measures of the EU Anti-Tax Avoidance Directive (ATAD 1 and 2). This includes the ATAD 30% of EBITDA interest deduction restriction, exit tax rules, general anti abuse rule (GAAR), and hybrid mismatch rules.

Further, the Ministry has announced the launch of a publ…