The Ukraine State Fiscal Service (SFS) recently issued guidance letter 210/IPK/99-00-21-02-02-06 regarding the submission of a notification of participation in an international (MNE) group.
For notification purposes, the letter clarifies that an international group means two or more legal entities or entities without legal personality that are tax residents of different countries and are related by ownership or control in such a way that, in accordance with international financial reporting…