Abolishment of Moratorium on Tax Audits
U-Tax Blog
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3M ago
I had the pleasure of speaking at the meeting of the Committee on Tax and Customs Law of the Ukrainian Bar Association on the topic of canceling the moratorium on tax audits. The current situation is such that starting from 8 December 2023 the moratorium on tax audits practically has not been in existence. Tax authorities were given back almost all the possibilities for conducting tax audits that they had had before the introduction of the "coronavirus” moratorium on tax audits in March 2020. The latter gradually grew into a "military" moratorium on tax audits. From 8 December 2023 onwards ..read more
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Gilt in Tax Relations
U-Tax Blog
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6M ago
My sincere thanks go to the Ukrainian Bar Association for the great opportunity to speak at the tax forum. The topic of my speech was guilt in tax relations. After the small tax reform of 2020 (Act No. 466), a lot has changed in this area. At the same time, the key change was undoubtedly the division of tax offenses into intentional and other ones, as well as the provision of more significant fines for intentional offenses ..read more
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Taxation of Foreign Income of Individuals
U-Tax Blog
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11M ago
It was my pleasure to speak at the meeting of the committee on tax and customs law of the Ukrainian Bar Association on the topic of taxation of foreign income of individuals.  The most complex and at the same time hottest issue in this context is the issue of taxation of Ukrainian refugees in foreign countries.  Generally, foreign countries treat Ukrainian refugees as their tax residents. Ukraine is not ready to give up the tax revenues and continues considering such refugees as its own tax residents as well.   The solution to these intricacies lies in the realm of doubl ..read more
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Court Jurisprudence on Procedural Aspects of Tax Audits
U-Tax Blog
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1y ago
It was my pleasure to speak at the meeting of the Committee on Tax and Customs Law of the Ukrainian Bar Association on the topic: " Court Jurisprudence on Procedural Aspects of Tax Audits." A key issue in the relevant field during 2022 was the issue of canceling tax assessment notices issued premised on the results of tax audits carried out on the basis of the Resolution of the Cabinet of Ministers of Ukraine dated 2 February 2021 No. 89 "On shortening the period of validity of the restriction regarding the moratorium on carrying out certain types of audits". Currently, this Resolution conti ..read more
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Webinar on Tax Initiatives in 2021
U-Tax Blog
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2y ago
Holding webinars based on the "Liga-Zakon"  platform is always a day of pleasure for me.  This time I was talking about tax initiatives in 2021, namely: - tax amnesty; - Bill No  5600; and - the so-called tax "on Google". As for the tax amnesty, those sufficiently lucky to have accumulated enough assets not to be automatically considered amnestied are advised to take a wait-and-see approach. In particular, it will be expedient to wait for the Cabinet of Ministers of Ukraine to develop a Bill on strengthening control over personal income taxation. The existence of this Bill will ..read more
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Speaking at the meeting of the Ukrainian Bar Association on tax litigation
U-Tax Blog
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2y ago
It was my pleasure to speak at the meeting of the Committee on Tax and Customs Law of the Bar Association of Ukraine on the topic of court jurisprudence in tax litigation. My speech was dedicated to: 1) The court jurisprudence in cases related to challenging the tax authorities' orders on appointing tax inspections in accordance with the Resolution of the Cabinet of Ministers of Ukraine (CMU) of 3 February 2021 No 89. This Resolution narrowed the scope of the moratorium on tax inspections set out for the period of the quarantine. The Resolution, among other things, allows carrying out schedu ..read more
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Tax Reform from "Servant of the People"
U-Tax Blog
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3y ago
On 14 November 2019 I was delighted  to conduct a LIGA-ZAKON webinar on the topic of the tax reform from "Servant of the People". During the webinar, the changes that had already been implemented and those that are just planned were considered. The former, in particular, embraced the decriminalization of fake entrepreneurship and raising the thresholds for liability for tax evasion. Among the latter, were the introduction of a single tax account,  tax amnesty, the establishment of the Financial Investigation Bureau and a number of changes related to tax administration under the Bi ..read more
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Jurisprudence of New Supreme Court on Tax Litigation with International Component
U-Tax Blog
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3y ago
On 26 March 2019, I was pleased to conduct a LIGA-ZAKON webinar on the topic of  the jurisprudence of the new Supreme Court in tax disputes with an international component. In particular, the webinar was devoted to the two most common categories of tax disputes with an international element: - disputes concerning the application of the concept of  beneficial owner; and - disputes on transfer pricing issues. Below is a very brief summary of the findings of the seminar: As to beneficial owner - It is pleasant that the new Supreme Court keeps abreast with a global trend. In genera ..read more
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New Supreme Court’s Jurisprudence in Disputes Concerning Procedural Aspects of Tax Inspections
U-Tax Blog
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3y ago
On 20 February 2019 I was pleased to conduct a LIGA-ZAKON webinar on the topic of  tax inspections in 2019. Below is a very brief description of the new Supreme Court’s jurisprudence in disputes concerning procedural aspects of tax inspections.  It should be noted that in general the new Supreme Court adheres to the same fundamental principles that existed at the level of the court jurisprudence before: - If an admittance procedure is provided for a tax inspection (for example, documentary on-site inspections or factual inspections), the taxpayer is entitled to refer to procedural ..read more
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TOP-3 Judgements of New Supreme Court in Tax Disputes
U-Tax Blog
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3y ago
The new Supreme Court is working and tax disputes are no exception here. Over  the first half of 2018, the new Supreme Court managed to consider 6,900 tax disputes. Undoubtedly, among such an array of cases there are a lot of important and interesting positions of the new Supreme Court, which just need to be known in order not to lose face while representing a taxpayer before court. Below is just the "top of the iceberg" which is  TOP-3 most important, in our opinion, judgements of the new Supreme Court rendered from the beginning of 2018. No 1: the ruling of the investigating j ..read more
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