LAW OF UKRAINE

of February 17, 2000 No. 1457-III

About elimination of discrimination in the taxation of the subjects of managing created with use of property and means of domestic origin

This Law is directed to protection of the competition between the subjects of managing created without attraction of financial resources or property (the property or non-property rights) of foreign origin and the subjects of managing created with participation of the foreign capital, ensuring the state protection of domestic manufacturer and constitutional rights and freedoms of citizens of Ukraine.

Article 1. In the territory of Ukraine to subjects of managing or other legal entities, their branches, departments, separate divisions, including permanent missions of nonresidents (further - the companies), created with participation of foreign investments, irrespective of forms and time of their introduction, the national treatment of currency control and collection of taxes, charges (obligatory payments) established by the laws of Ukraine for the companies created without participation of foreign investments is applied.

Article 2. The companies created with participation of foreign investments and also objects (results) of joint activities in the territory of Ukraine with participation of foreign investments without creation of the legal entity, including on the basis of agreements (contracts) on production cooperation, coproduction, joint activities, etc., are subject to currency and customs regulation and the taxation by the rules established by the legislation of Ukraine concerning currency and customs regulation and the taxation of the companies created without participation of foreign investments.

Article 3. The special legislation of Ukraine about foreign investments, and also the state guarantees of protection of foreign investments determined by the legislation of Ukraine do not regulate questions of the foreign, customs and tax legislation existing in the territory of Ukraine if other is not provided by international treaties of Ukraine which consent to be bound is this the Verkhovna Rada of Ukraine.

Article 4. Action is cancelled:

The law of Ukraine "About foreign investments" (Sheets of the Verkhovna Rada of Ukraine, 1992, N 26, the Art. 357);

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