Adoption of the Bill (Reg. No6222) is caused by the necessity to improve the present order of the dividends taxation, in particular it concerns those that are submitted by nonresidents that will stimulate the payback to Ukraine and further investments in modern economics. Propositions that refer to certain norms of the Law are connected with the altering of the dividends taxation peculiarities for the legal entities residents and nonresidents. The suggested version of the Law complicates the order of the registration and dividend tax pay and will broaden the circle of persons that will be released from the tax payment.
Moreover, the Bill suggests release from the tax payment dividends that are received by the tax payers from nonresidents that also are under the control of tax payer-resident but at the same time do not belong to nonresidents possessing offshore status.