On 3 September 2021, the Ukrainian State Tax Service (STS) has clarified that in case of dividends received by a legal entity from another legal entity under a simplified tax regime, the dividends that have not been taxed under the Tax Code of Ukraine, the total received dividends must be included in the recipient’s income according to the Article 292.1, Paragraph 2 of the Tax Code of Ukraine.
UK: Patent Box Relief Statistics Updated
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