{"id":430986,"date":"2022-09-07T22:04:09","date_gmt":"2022-09-07T19:04:09","guid":{"rendered":"https:\/\/eba.com.ua\/?p=430986"},"modified":"2022-09-09T17:26:30","modified_gmt":"2022-09-09T14:26:30","slug":"ukrayina-stala-uchasnytseyu-bagatostoronnoyi-ugody-kompetentnyh-organiv-pro-avtomatychnyj-obmin-informatsiyeyu-pro-finansovi-rahunky-crs","status":"publish","type":"post","link":"https:\/\/eba.com.ua\/en\/ukrayina-stala-uchasnytseyu-bagatostoronnoyi-ugody-kompetentnyh-organiv-pro-avtomatychnyj-obmin-informatsiyeyu-pro-finansovi-rahunky-crs\/","title":{"rendered":"[:ua]\u0423\u043a\u0440\u0430\u0457\u043d\u0430 \u0441\u0442\u0430\u043b\u0430 \u0443\u0447\u0430\u0441\u043d\u0438\u0446\u0435\u044e \u0411\u0430\u0433\u0430\u0442\u043e\u0441\u0442\u043e\u0440\u043e\u043d\u043d\u044c\u043e\u0457 \u0443\u0433\u043e\u0434\u0438 \u043a\u043e\u043c\u043f\u0435\u0442\u0435\u043d\u0442\u043d\u0438\u0445 \u043e\u0440\u0433\u0430\u043d\u0456\u0432 \u043f\u0440\u043e \u0430\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0447\u043d\u0438\u0439 \u043e\u0431\u043c\u0456\u043d \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0454\u044e \u043f\u0440\u043e \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0456 \u0440\u0430\u0445\u0443\u043d\u043a\u0438 (CRS)[:en]Ukraine has become a member of the Multilateral competent authority agreement on the automatic exchange of financial account information (CRS)[:]"},"content":{"rendered":"<p><\/p>\n<p><em>Author: <strong>Tetiana Fedorenko<\/strong>, Associate, Attorney at law GOLAW<\/em><\/p>\n<p><strong>The State Tax Service of Ukraine has joined the Multilateral competent authority agreement on the automatic exchange of financial account information (\u201cAgreement\u201d), as announced on its official website.<\/strong><\/p>\n<p>Joining the Agreement is carried out to implement into national legislation the rules of the Common Standard on Reporting and Due Diligence for Financial Account Information (<strong>\u201cCRS\u201d<\/strong>).<\/p>\n<p>We remind that CRS involves the annual automatic exchange of information for tax purposes between member states of the Agreement. The exchange provides for that <strong>financial institutions collect information about economic activity on accounts of individuals, companies, and other corporate entities, after which they transfer it to the tax authorities of their country. These tax authorities forward the received information to the country of tax residence of the owner of such an account or its controlling person.<\/strong><\/p>\n<p>The automatic exchange of information between the State Tax Service of Ukraine and the member states&#8217; competent authorities will be possible if additional legislation that regulates the exchange is adopted, including the procedure of interaction between financial institutions and the tax authority, submission of reports, inspections, etc.<\/p>\n<p>In order to implement CRS standards, the Ministry of Finance of Ukraine has developed a draft law \u201cOn Amendments to the Tax Code of Ukraine and some legislative acts of Ukraine regarding the implementation of the international standard on automatic exchange of information on financial accounts\u201d which was published on its official website on August 25, 2022.<\/p>\n<p>Currently the Ministry of Finance of Ukraine is accepting comments and proposals regarding the draft law content.<\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Author: Tetiana Fedorenko, Associate, Attorney at law GOLAW The State Tax Service of Ukraine has joined the Multilateral competent authority agreement on the automatic exchange of financial account information (\u201cAgreement\u201d), as announced on its official website. Joining the Agreement is carried out to implement into national legislation the rules of the Common Standard on Reporting [&hellip;]<\/p>\n","protected":false},"author":4489,"featured_media":431172,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false},"categories":[24,23],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ukraine has become a member of the Multilateral competent authority agreement on the automatic exchange of financial account information (CRS) - European Business Association<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/eba.com.ua\/ukrayina-stala-uchasnytseyu-bagatostoronnoyi-ugody-kompetentnyh-organiv-pro-avtomatychnyj-obmin-informatsiyeyu-pro-finansovi-rahunky-crs\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ukraine has become a member of the Multilateral competent authority agreement on the automatic exchange of financial account information (CRS) - European Business Association\" \/>\n<meta property=\"og:description\" content=\"Author: Tetiana Fedorenko, Associate, Attorney at law GOLAW The State Tax Service of Ukraine has joined the Multilateral competent authority agreement on the automatic exchange of financial account information (\u201cAgreement\u201d), as announced on its official website. 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