Updated list of tax havens
Over the first half of 2018, Ukraine has edited the list of low-tax jurisdictions several times. Thus, by virtue of the Resolution No. 108 of the Cabinet of ministers of Ukraine as of 31 January 2018, Estonia, Latvia, Georgia and Hungary were removed from the list.
In April, the Resolution No. 295 excluded Bulgaria from the list of low-tax states. The document officially gained effect on 25th April. As a result, the transactions with Bulgarian residents up till 25 April 2018 that meet the price criteria stipulated by subpara. 184.108.40.206 of the Tax Code of Ukraine will be treated as controlled.
At this moment, the Resolution No. 295 of the Cabinet of Ministers of Ukraine as of 11 April 2018 is the last one. For the current list of low-tax jurisdictions, see the table below.
This post is also available in: Russian