According to Art. 1217 of the Civil Code of Ukraine, inheritance is by will or according to the law.
Due to the decline in activity of business owners, the amount of income from economic activity decreases as well. Legislator in the paragraph 14 of the Civil Code of Ukraine prescribed the right of the tenant of the property to demand a fee reduction for its use.
The taxpayers, who performed controlled transactions in 2020, along with a report on controlled transactions, must submit information on the participation in the international group of companies (subparagraph 39.4.2 of paragraph 39.4 of Article 39 of the Tax Code of Ukraine).