The Law of
Ukraine No. 3761 “On Amending Section XX ‘Transitional Provisions’ of the Tax
Code of Ukraine Regarding the Specifics of Taxation of Economic Subjects
Implementing Investment Projects with Significant Investments” provides for tax
privileges until January 1, 2035, for “an investor with significant investments
who is a party to a special investment agreement”: VAT will not apply to
transactions of import of certain goods, there will be profit tax exemption for
a period of 5 years (but not in excess of the size of the state support
provided for by the respective special investment agreement), also, local
self-government bodies will have the right to establish lower land tax rates
and rates of rent or to exempt investors from the land tax.
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The law editorially clarifies the norm regarding transfer pricing and the conditions for obtaining an exemption in the form of exemption from corporate income tax in respect of investment objects.
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