The Yuridicheskaya Practika [Legal Practice] (no. 9 of 28.02.2017) published the article by Andrii Kubko “Constitutional complain as an instrument for protecting business”

The author analyses whether a constitutional complaint could play a role of an efficient remedy that could be used prior to submitting an application to the ECHR, which will depend on the direction taken by courts with regard to constitutional complaints, despite the provisions of recently adopted draft law no. 5336-1.

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The commentary emphasises the need for widespread implementation of efforts aimed to reform the legislation to fight against off-shores, which has specific importance in light of Ukraine’s jointing the Action Plan on Base Erosion and Profit Shifting (BEPS).
The article focuses on changes in the Law of Ukraine on Accounting and Financial Reporting that entered into force on 03.01.2017.