On 4 November 2022, the Ukrainian State Tax Service (STS) announced that Ukraine joined the Multilateral Competent Authority Agreement (MCAA) on the exchange of country-by-country reports (CbCR) on 3 November 2022.
Ukraine joins the MCAA-CbC to carry out the purpose of implementing provisions of the Tax Code of Ukraine regarding the automatic exchange of country-by-country reports of the international groups of companies, as well as the implementation of the BEPS (Base Erosion and Profit Shifting) Action Plan 13 regarding the introduction of additional reporting on the transfer pricing for international groups of companies.
