RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of December 27, 2017 No. 1045

About approval of the list of the states (territories) which answer the criteria established by subitem 39.2.1.2 of subitem 39.2.1 of Item 39.2 of article 39 of the Tax Code of Ukraine, and recognition with No. 977 which voided orders of the Cabinet of Ministers of Ukraine of September 16, 2015

According to the subitem "v" of subitem 39.2.1.1 of subitem 39.2.1 of Item 39.2 of article 39 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve the list of the states (territories) which answer the criteria established by subitem 39.2.1.2 of subitem 39.2.1 of Item 39.2 of article 39 of the Tax Code of Ukraine according to appendix.

2. Declare invalid the order of the Cabinet of Ministers of Ukraine of September 16, 2015 No. 977 "About approval of the list of the states (territories) which answer the criteria established by subitem 39.2.1.2 of subitem 39.2.1 of Item 39.2 of article 39 of the Tax Code of Ukraine" (The Official Bulletin of Ukraine, 2015, No. 76, with the Art. 2532).

3. This resolution becomes effective since January 1, 2018.

Appendix

to the Resolution of the Cabinet of Ministers of Ukraine of December 27, 2017 No. 1045

The list of the states (territories) which answer the criteria established by subitem 39.2.1.2 of subitem 39.2.1 of Item 39.2 of article 39 of the Tax Code of Ukraine

American Samoa

Anguilla

Principality of Andorra

Antigua and Barbuda

Aruba

Commonwealth of the Bahamas

Barbados

Belize

Bermuda

British Virgin Islands

Republic of Vanuatu

Virgin Islands of the United States of America

Guernsey

Gibraltar

Grenada

Guam

Jersey

Commonwealth of Dominica

Islamic Republic of Iran

Cayman Islands

Democratic People's Republic of Korea

Cook Islands

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