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Policy Papers

  • 03.08.2010

    Comments on Depreciation Methods foreseen for Profit Taxation in the Draft Tax Code (on August 3, 2010)

    (Code:PB_05_2010)

    This policy briefing discusses different depreciation methods for profit taxation. It first describes the tax depreciation method currently applied in Ukraine (chapter 2). In chapter 3, the depreciation method foreseen in the 2nd draft of the Ukrainian Tax Code (dated August, 3) is discussed. In the 4th chapter, we describe the tax depreciation method applied in Germany. Finally, in the 5th chapter we provide recommendations regarding the draft Tax Code, taking into account German legislation.

    Authors:  Otten Thomas, Кірхнер Роберт, Джуччі Рікардо
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