Ukraine has published Decree No. 1275 of 16 December 2020, which includes the list of recognized stock exchanges approved by the Cabinet of Ministers in relation to Ukraine's new controlled foreign company (CFC) rules. The new CFC rules apply from 1 January 2021 and include an exception from the inclusion of CFC profits in taxable income in certain cases, including where the CFC is a public company, the shares of which are traded on a recognized stock exchange. The approved list contains 49 …