The Ukraine parliament has issued a release on draft Law 5153, which provides for the introduction of a voluntary disclosure tax amnesty program for individuals. The program provides for reduced tax rates of 2.5%, 5%, and 9% for previously undeclared income/assets on which tax has not been paid in relation to any tax periods that took place before 1 January 2021. The 5% and 9% apply in relation to previously undeclared income/assets held domestically and abroad, respectively. The 2.5% rate …