Country-by-Country Reporting – Compilation of 2024 Peer Review Reports

First reporting fiscal year: Ending in the period from 1 January to 31 December 2022 for Ukrainian resident MNEs. (Beginning in the period from 1 January to 31 December of year when the MCAA will be activated for non-resident MNEs)

Consolidated group revenue threshold: EUR 750 million

Filing deadline: 12 months following the end of the reporting fiscal year

Local filing required: Requirement suspended

Surrogate parent entity filing permitted: Yes

First review of the domestic legal framework: 2020/2021

Ukraine confirms its rules have not changed and continue to be applied effectively. Ukraine continues to meet all terms of reference.

Ukraine’s 2017/2018 peer review included a recommendation that Ukraine take steps to have qualifying competent authority agreements in effect with jurisdictions of the Inclusive Framework that meet the confidentiality, consistency and appropriate use conditions and with which Ukraine has an international exchange of information agreement in effect that allows for the automatic exchange of tax information. Ukraine has activated relationships under the Multilateral Competent Authority Agreement for the exchange of CbC reports and this recommendation is removed.

Ukraine has provided details of the written procedures in place to ensure that the exchange of information is conducted in a manner consistent with the terms of reference relating to the exchange of information framework.

Ukraine confirms that its rules have not changed and continue to be applied effectively.

Ukraine confirms that its rules have not changed and continue to be applied effectively. Ukraine continues to meet all terms of reference.