CbC Reporting in Ukraine for Companies in U.S.-Headquartered Multinational Enterprise Groups: First Reporting FY2024

Ukrainian taxpayers operating within multinational enterprise groups (MNEs) with consolidated annual revenues exceeding EUR 750 million may, for the first time in 2025, be required to independently file Country-by-Country (CbC) reports. This applies in particular to companies that are part of MNEs with a U.S.-based ultimate parent entity.