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    BEPS Plan implementation in Ukraine: why a corporate restructuring can require a merger approval
    2020-09-09

    On May 21, the President signed the Law No 466-IX "On amendments to the Tax Code of Ukraine regarding the improvement of tax administration, removal of technical and logical inconsistencies in the tax legislation" (the "Law"). The Law provides in particular for rules aimed at implementation of the BEPS plan and the MLI Convention in Ukraine. Together with signing the Law the President proposed to introduce a number of amendments to improve the provisions of the Law. However, almost none of them has been implemented so far.

    Filed under:
    Ukraine, Corporate Finance/M&A, Insolvency & Restructuring, CLACIS, Money laundering
    Authors:
    Antonina Yaholnyk , Anastasiia Zeleniuk
    Location:
    Ukraine
    Firm:
    CLACIS
    Имплементация BEPS в Украине: в каких случаях корпоративная реструктуризация требует предварительного разрешения АМКУ на концентрацию
    2020-09-09

    21 мая 2020 года Президент Зеленский подписал Закон № 466-IX «О внесении изменений в Налоговый Кодекс Украины касательно усовершенствования администрирования налогов, устранения технических и логических несогласованностей в налоговом законодательстве» (далее - «Закон»), который, частности, содержит нормы, направленные на имплементацию Плана BEPS и Конвенции MLI в Украине. При подписании Закона Президент предложил внести ряд изменений для «улучшения» положений Закона.

    Filed under:
    Ukraine, Corporate Finance/M&A, Insolvency & Restructuring, CLACIS, Money laundering
    Authors:
    Anastasiia Zeleniuk , Antonina Yaholnyk
    Location:
    Ukraine
    Firm:
    CLACIS
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