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Law of Ukraine No. 334/94-VR of December 28, 1994, on Taxation of Company Profit (as amended up to January 1, 2013), Ukraine

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Year of Version 2013 Dates Entry into force: January 1, 1995 Promulgated: December 28, 1994 Type of Text IP-related Laws Subject Matter Other Notes This consolidated text of Law of Ukraine No. 334/94-VR of December 28, 1994, on Taxation of Company Profit incorporates all the amendments up to Law No. 2856-VI of October 12, 2010, on Amendments to Certain Laws of Ukraine relating to the Share Capital ('the Amending Law'.

For the amendments introduced by the said Amending Law, see Article 4, paragraph 4.2.1, and Article 5, paragraph 5.3.3 of the consolidated text.

Among others, the following provisions of the consolidated text refer to intangible asset and intellectual property valuation:
- Article 1, paragraphs 1.2., 1.20.1., 1.30., 1.31.;
- Article 8, paragraph 8.1.3; and Article 16, paragraph 16.3.

This consolidated text was repealed on January 1, 2013 by the Tax Code of Ukraine No. 2755-VI of December 2, 2010.


Available Texts Main text(s) Main text(s) Ukrainian Закон України N 334/94-ВР вiд 28.12.1994 Про оподаткування прибутку підприємств (в редакції 01.01.2013) PDF HTML
Legislation Supersedes (2 text(s)) Supersedes (2 text(s))
Law on Taxation of Company Profit(UA028)
Law on Taxation of Company Profit(UA075)


WIPO Lex No. UA121