Assessing the Tax Impact of Russia’s Invasion of Ukraine: Issues Arising from an International Tax Perspective and What the Future May Hold in the Post-Invasion Period

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In this article, the author addresses the main tax implications of the invasion of Ukraine and how governments have responded. It describes tax incentives of the Ukraine government, measures adopted by other European countries and EU institutions, tax issues facing Ukrainian refugees and the suspension of exchange of tax information agreements by certain European countries with Russia. Finally, some reflections are provided about possible changes in the tax landscape of Ukraine in a post-invasion era.