DLF - Doing Agricultural Business in Ukraine - legal aspects
This brochure (in English) provides a complex analysis of the current Ukrainian legislation applicable to agribusiness, including legislative framework for sale and purchase and lease of agricultural land, regulation of employment relations and taxation.
Please visit the site www.dlf.ua for more information
http://dlf.ua/en/doing-agricultural-business-in-ukraine-legal-aspects-2016/
CONTENT:
Sale and purchase of agricultural land........................................ 4
1.1. Agricultural lands.............................................................................................4
1.2. Transfer of agricultural land............................................................................4
1.3. Moratorium on sale of agricultural land.........................................................5
2. L ease of land.......................................................................................... 7
2.1. Agreement on lease of land.............................................................................7
2.2. Essential terms of the agreement on lease of land........................................7
2.3. Duration of the lease agreement.....................................................................8
2.4. Rent ..................................................................................................................8
2.5. Rights and obligations of the parties..............................................................8
2.6. Termination of agreement...............................................................................8
3. E mployment relations........................................................................... 9
3.1. Employment agreement..................................................................................9
3.2. Employee probation.......................................................................................10
3.3. Termination of employment agreement.......................................................10
3.4. Employment of foreigners.............................................................................12
3.5. Residence permit...........................................................................................13
3.6. Leave ..............................................................................................................13
3.7. Minimum wage..............................................................................................14
4. T axation in agriculture...................................................................... 15
4.1. Terms for single tax application....................................................................15
4.2. Object and tax base........................................................................................16
4.3. Single tax rates..............................................................................................16
4.4. Reporting period and procedure for payment of single tax.........................16
4.5. Procedure for registration as a single taxpayer...........................................16
4.6. Peculiarities of VAT........................................................................................16
4.7. Transfer pricing..............................................................................................17
5. P rotection of foreign investment.....................................................18
5.1. International agreements..............................................................................18
5.2. Safeguards of Ukrainian legislation..............................................................18
