133  countries supported the introduction of a global tax. The new tax will concern international companies. The minimum tax rate must be at least 15% in each country of presence of a multinational company. Russia supports the idea to introduce a global tax, and will participate in the development of the corresponding model agreements of

From July 1, 2021, inspections of non-residents who have not registered for income taxation can be appointed in Ukraine (the relevant rules were established by Law of Ukraine No. 1117 and entered into force on January 1, 2021). Recall that according to these amendments to the Tax Code, non-resident companies are required to register with