Section
Контракти, законодавство, юридичний захист бізнесу.
Where the line runs between lawful tax optimisation and evasion: the business-purpose test, splitting into private entrepreneurs, Art. 212 of the Criminal Code, Supreme Court practice and international cases. Analysis by KCPRB.
Transfer limits, documents that prove income, bank queries, business on a personal card and answers to the most common questions.
Why Ukrainian startups open a Delaware C-Corp, how the “U.S. holding company + Ukrainian subsidiary” setup works — and what controlled foreign company (КІК) obligations this creates for the founder.
A practical comparison of Delaware and Wyoming for forming a company in the U.S.: taxes, privacy, cost, and the key rule for choosing based on your investment plans.
How to Unblock a Tax Invoice in 2026: Grounds for Blocking by SMKOR (СМКОР), Thresholds Under CMU Resolution No. 1048, Supreme Court Case Law, and a Step-by-Step Plan for Businesses
The Supreme Court has confirmed that the transfer of assets during a spin-off (vydil) is not a supply and is not subject to VAT. We break down the conditions, documents, and risks.
Law No. 4791-IX allows acceptance certificates to be recorded without the customer’s signature starting April 1, 2026. Attorney Dmytro Harnyi explains what to include in the contract, when the model without a second signature works, and when it does not.
How to recognize corruption, which authority to contact (NACP, NABU, SBI, or the National Police), and what guarantees a whistleblower and an applicant have. A practical guide for company owners and executives based on materials from the NACP.
The D2E swap mechanism allows an LLC (ТОВ) to “settle” its debt to a participant by increasing its charter capital. We break it down step by step: corporate law, personal income tax (ПДФО) and the military levy, controlled foreign companies (КІК), the position of the State Tax Service (ДПС), court practice, and typical mistakes.
A checklist for the owner and commercial director that keeps lawyers from overlooking important risks.