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Key issues
With effect from 1 January 2007 certain new tax measures came into effect in Ukraine. The main changes include:
- Changes of personal income tax and social security rates
- New rules on taxation of income derived from sale of real estate
- New rules on taxation of gifts and inheritance
- Increase of payroll cap, subsistence minimum, and statutory monthly minimum wage, which determine the earnings on which social security contributions are due in the Ukraine.
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