Ukraine has issued guidance on the treatment of certain expenses. The following must be fully deducted for corporate income tax purpose instead of depreciated.
- Expenses incurred for the maintenance and liquidation of fixed assets
- Expenses incurred in the filming of movies and for registering the intellectual property rights of the films
- Expenses incurred for the maintenance of goodwill value
- Expenses incurred in relation to the acquisition, creation, repair, modernization, or other i…