This act concerns the adoption as a basis of a draft law that introduces amendments to the Tax Code of Ukraine and other legislative acts in order to implement the international automatic exchange of information on income received through digital platforms and its taxation.
The structure of the draft law provides for amendments to the Tax Code and other legislative acts of Ukraine. The main goal is the implementation of the international standard of automatic exchange of information on income received through digital platforms.
Key provisions that may be important for use:
1. Implementation of international automatic exchange of information on income received through digital platforms.
2. Taxation of income received through digital platforms.
3. The need to finalize the draft law taking into account proposals and amendments from subjects of the right of legislative initiative.