Comments on legislation

While dealing with non-residents residents of Ukraine should keep in mind an opportunity of tax optimization using avoidance of double taxation

Liquidation of a foreign company representative office in Ukraine is a quite difficult, long and expensive registration procedure

Recently there have been observed some problems with licensing activities in Ukrainian telecommunication market, to be exact in the field of maintenance and operation with telecommunication networks licensing

One way to conduct activities by a foreign company including commercial activities on the territory of Ukraine is creation of a representative office

Shareholders' agreement is one of the instruments that prevent corporate conflicts. It has been being widely used abroad for a long time

Charitable organizations in Ukraine may be used not only for activities that serve public or specific group of individuals interests but also as a tool of tax minimization, money laundering or as a cover for other activities. Therefore the state establishes a special procedure of registration of charitable organizations which significantly differs from procedure provided for other legal entities

Today it is a common practice to purchase goods by participating in pyramid schemes when the pyramid organizer does not spend his money

Issue of royalties payment for copyright and related rights use through public use of music in hotels and restaurants is still very relevant

Issue of bilingualism in Ukraine is not only of “high” political importance but also has some ordinary aspect which nobody thinks about until a certain moment

The comment describes the  mechanism  for  voluntary  waiver  of  permanent  land  usage  right  as provided  by  article  142  of  the Land Code  of Ukraine

According  to  article  14,  clause  14.1.147  of  the Tax  Code  of  Ukraine land payment is the state tax collected in a form of the land tax and lease payment for state and municipal land

It is possible to present information about one’s firm and avoid payment for location of outdoor advertising by means of using informational signs and signboards