Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Ukraine

Recent developments relating to MAP in Ukraine prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Ratification in April 2023 of a Protocol to the tax treaty with Qatar to bring it in line with the Action 14 Minimum Standard

Other developments relating to MAP

• Update in March 2023 of the MAP profile.

Latest Action 14 Peer Review report

Ukraine is yet to be peer reviewed under Action 14.

Tax treaty network of Ukraine

• 71 treaties, applicable to 72 jurisdictions (covering all treaties signed, although not necessarily in force)

• Status of MLI: in force

Table 1. State of play of Ukraine's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
26	35	10

Source: OECD

Ukraine's MAP programme

Organisation of competent authority function

• Five persons work on MAP cases in the Ministry of Finance including three in the dedicated MAP unit.

• Due to the absence of cases under the tax treaties where the State Tax Service acts as the competent authority there is no dedicated MAP staff.

• contact persons for MAP requests:

  • Ministry of Finance of Ukraine 11 Mezhigirska str., 04071 Kyiv, Ukraine, Tel: [phone] E-mail: [e-mail]

  • Ms Liudmyla Palamar Director of the International Taxation Department, Tel: [phone] E-mail: [e-mail]

  • Ms Nadiia Gorieva Deputy Director of the International Taxation Department - Head of the Unit for Implementation of International Agreements and Mutual Agreement Procedures, Tel: [phone] E-mail: [e-mail]

  • Ms Lesia Kuchmuk Head of the International Tax Treaties and Exchange of Information Unit International Taxation Department, Tel: [phone] E-mail: [e-mail]

  • State Tax Service of Ukraine 6-8 Lvivska Square, 04053 Kyiv, Ukraine, Tel: [phone] E-mail: [e-mail]

  • Ms Olena Mykytenko Acting Director of the International Cooperation Department, Tel: [phone] E-mail: [e-mail]

  • Ms Kateryna Ryzhenkova Director of the Transfer Pricing Department, Tel: [phone] E-mail: [e-mail].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Tax code of Ukraine, Article 108-1,	https://zakon.rada.gov.ua/laws/show/2755-17#Text (Section XX to be referred to for form and content of a MAP request, including information requirements)
	Order of the Ministry of Finance of Ukraine №820 of 30 December 2020	https://zakon.rada.gov.ua/laws/show/z0305-21#Text
MAP profile	29 March 2023	https://www.oecd.org/tax/dispute/ukraine-dispute-resolution-profile.pdf

Overview of Ukraine's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-ukraine.pdf for details with respect to Ukraine's MAP Statistics.

Cases closed in 2022

No MAP cases were closed by Ukraine in 2022.

Figure 2. Evolution of Ukraine's MAP caseload (2017-22)

Source: OECD

Table 3. Overview of Ukraine’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	0	0	0	0
Other cases	1	1	0	2
Total	1	1	0	2

Source: OECD

Table 4. Ukraine’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	0	N/A	0	N/A	0	N/A
Other cases	0	N/A	0	N/A	0	N/A
All cases	0	N/A	0	N/A	0	N/A

Source: OECD