Ukraine: Constituent entities of MNE groups parented in U.S., Canada, or Israel must file 2024 CbC reports locally
Requirement arose because automatic exchange of CbC reports with these countries not fully operational by end of 2024.
The State Tax Service on July 2, 2025, issued a notice requiring constituent entities in Ukraine of multinational enterprise (MNE) groups parented in the U.S., Canada, or Israel to file country-by-country (CbC) reports locally for 2024.
This requirement arose because the automatic exchange of CbC reports with these countries was not fully operational by the end of 2024.
For further information, contact a KPMG tax professional in Ukraine:
Oksana Olekhova | oolekhova@kpmg.ua