What foreign businesses active in Ukraine must know about the concepts of “business purpose” and “economic effect” after recent amendments to the Tax Code of Ukraine are the topics dealt with by Galyna Melnyk, Tax Advisor and Deputy Director of PETERKA & PARTNERS Ukraine and Klara Karapetian, Junior Associate, for ЮРИСТ&ЗАКОН, a Ukrainian weekly for lawyers.
The full article is available, in Ukrainian, through the link.