Constituent Entities in Ukraine of MNE Groups Parented in the U.S., Canada, or Israel Must File CbC Reports Locally for 2024

The State Tax Service of Ukraine issued a notice on 2 July 2025 explaining that constituent entities in Ukraine of MNE groups parented in the U.S., Canada, or Israel must file Country-by-Country (CbC) reports locally for 2024.

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Ukrainian companies must independently submit CbC report for 2024 if their "parent" companies are in the USA, Canada or Israel

If Ukrainian company is a part of the international group and the main company (parent) is registered in the USA, Canada or Israel, it…