Ukraine Tax Agency Clarifies International Taxation During Martial Law Due to War

The Ukrainian State Fiscal Service Aug. 3 clarified international taxation during martial law, due to the ongoing Russia-Ukraine conflict. The clarification explains: 1) the taxation of nonresident income under specific conditions; 2) the reporting obligation for taxes withheld from nonresident income; 3) the duty of taxpayers to comply with tax obligations within 6 months after the termination of martial law; 4) the statute of of limitation for calculating taxpayer payment obligations; 5) the procedure for tax audits and inspections; 6) the single tax rate for taxpayers that make payments from nonresident income originating in Ukraine; and 7) taxation in the ...