Ukraine Parliament Considers Bill on Automatic Exchange of Information, Taxation of Income From Digital Platforms

The Ukrainian Parliament (Verkhovna Rada) April 6 accepted for consideration Bill No. 15111-d, to introduce the automatic exchange of information (AEOI) on income from digital platforms, based on the OECD Model Rules and Directive 2021/514/EU (DAC7). The bill includes measures to: 1) implement the Multilateral Competent Authority Agreement (MCAA) on AEOI on income derived through digital platforms (MCAA-DPI) by requiring reportable platform operators, including various nonresidents, to register, and apply due diligence procedures to identify sellers; 2) introduce an individual income tax regime for platform income; 3) specify an annual Jan. 31 deadline for reportable platform operators to submit reports, ...