The State Tax Service of Ukraine issued a release on 28 December 2021 that provides an overview of the main provisions of Law No. 1946-IX of 14 December 2021 on amendments to the Tax Code to stimulate the development of the digital economy, which includes measures for the introduction of a special tax regime for residents of "Diia City" (or Diya City). The Law enters into force on 1 January 2022.
The special tax regime provides qualifying IT companies in Diia City the option to be taxed at…