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Amendments into the Tax Code of Ukraine concerning transfer pricing
The list of countries with their corporate tax rates
Due
to the amendment into the Tax Code of Ukraine concerning transfer pricing, the
difference between corporate tax rates in Ukraine and in third countries has
become a matter of importance. Transactions, within which one of the parties is
non-resident, in case the corporate tax rate in the home-country of this party
is below 95% of the correspondent corporate tax rate in Ukraine, such
transactions comes to the list of controlled. The
list of countries (and autonomous zones with independent taxation systems),
bringing their corporate tax rates (ranges, where possible), and indication
those of them which are below the imposed limit.
|
2013 min. rate, %
|
2013 max.
rate, %
|
Control requirement
|
Andorra
|
|
10
|
●
|
Angola
|
|
35
|
●
|
Antigua and Barbuda
|
|
25
|
●
|
Argentina
|
|
35
|
●
|
Armenia
|
|
20
|
●
|
Aruba
|
|
28
|
●
|
Australia
|
|
30
|
●
|
Austria
|
|
25
|
●
|
Azerbaijan
|
|
20
|
●
|
Bahamas
|
|
0
|
●
|
Benin
|
|
35
|
●
|
Bermuda
|
|
0
|
●
|
Bosnia and Herzegovina
|
|
10
|
●
|
Botswana
|
22
|
30
|
● ●
|
Brazil
|
25
|
34
|
●
|
Brunei
|
|
23,5
|
●
|
Bulgaria
|
|
10
|
●
|
Burkina Faso
|
|
30
|
●
|
Burma
|
|
25
|
●
|
Cyprus
|
|
12,5
|
●
|
Czech Republic
|
5
|
19
|
● ●
|
Denmark
|
|
25
|
●
|
Slovenia
|
|
17
|
●
|
Spain
|
25
|
30
|
●
|
Turkey
|
|
20
|
●
|
Ukraine
|
|
19
|
● ●
|
United Arab Emirates
|
|
55
|
● ●
|
United Kingdom
|
|
23
|
●
|
United States
|
20
|
42
|
● ●
|
● – marked jurisdictions: corporate tax
rate of which is below 15,2%, which is less than 95% of 16% corporate tax rate,
which will come into force in Ukraine from January the 1st, 2014. ● –
marked jurisdictions: corporate tax rate of which is
below 18,05%, which is less than 95% of 19% corporate tax rate. Transactions
with residents from countries with this corporate tax rates will be controlled
until January the 1st, 2014.
● ● – jurisdictions marked with two indicators: in case the
minimum rate within the range results in different indicator to the maximum
rate of the range, they are indicated separately. Left indicator is regarding
minimum and right indicator is regarding maximum corporate tax rate of the
range.
|