This act concerns the adoption as a basis of a draft law that amends 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, as well as the taxation of such income.
The structure of the act consists of two points. The first point provides for the adoption as a basis of the draft Law of Ukraine (reg. No. 15111-d). The second point instructs the Committee of the Verkhovna Rada of Ukraine on Finance, Tax and Customs Policy to finalize the draft law, taking into account proposals and amendments, and submit it to the Verkhovna Rada of Ukraine for consideration in the second reading.
The main provisions that may be important for use: the implementation of the international automatic exchange of information on income received through digital platforms, and the taxation of such income.
