Помогите с аннотацией к статье. econ.

[Fantina]

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Foreign investments in Ukraine
Foreign investments in Ukraine. This is very important issue for Ukraine as far as from one hand Ukraine needs a lot of investments in order to develop its economy up to the level of progressive European and World countries, i.e. to be successful in the process of World and European integration, and from the other hand it is rather good place for investments, as far as Ukraine has rather weak domestic competitive environment for most types of business, which is the good benefit for any investor, but has rather developed infrastructure (automobile roads, railways, airports, good communications, well-developed financial and banking sector), good availability of resources, premises, land areas and of course well qualified personnel.
From the legal point of view there are three main possibilities to invest into Ukraine:
- using separate contracts of investment nature;
- using separate contracts for cooperation, collaboration and join activities with Ukrainian companies;
- founding a corporate entity in Ukraine and investing money into this company (which is solely owned by the foreign investor or owned together with a Ukrainian investor or performer or other friendly Ukrainian corporate entity or natural person).
As it was shown by our experience, the best way to invest in Ukraine is to have full and continuous supervision of whole investment process. In past years here in Ukraine we had a lot of negative experience of foreign investments, when the foreign investors have lost their money due to some mistakes initially made through the investment process mainly trusting too much into Ukrainian partners.
Therefore we do not recommend investing into Ukraine using uncontrolled and unsupervised forms of investments. The main principle of investing in Ukraine is to keep continuous supervision and control of the investment, but not giving these responsibilities to your Ukrainian partners. In most cases it is impossible to honor this principle through cooperation with either Ukrainian entity. Therefore in order to make a secure investment into Ukraine one can invest into certain property in Ukraine (land, premises, intellectual property, etc.) or to establish a company on the territory of Ukraine in order to invest into certain business process. Any way in order to do this in the right and secure way such investor should have good support from a reliable Ukrainian law firm. From one hand any investment activity requires good legal coverage and from the other hand it is always wise to have certain local specialist, who can help evaluate the investment proposal itself and to provide actual evaluation of the investment object (as far as price of the proposed property, services, etc. can be significantly higher then the reasonable price of the same for local customers and investors).
The Law of Ukraine "On the Regime of Foreign Investments" effective as of April 25, 1996, specially covers foreign investments into Ukraine and Ukrainian economy. Earlier the above law together with other Ukrainian regulations has provided foreign investors with special tax preferences, but later on the law was amended as far as such preferences were discriminative in relation to the Ukrainian corporate entities and private persons. So now the only preference for foreign investors is the possibility to make investment into the authorized capital of an existing or new Ukrainian corporate entity in form of certain industrial equipment or other property (i.e. import such property into Ukraine) without paying any import taxes and duties (VAT, customs duty, etc.). Therewith there are also established limitations for disposal of such property in Ukraine (i.e. if the property will be sold in Ukraine within 3 years starting from the moment of importing the same into Ukraine, the VAT and customs duties related to import of the same into Ukraine are to be paid by such investor in full). However in order to use such benefit the foreign investor has to register his investment at Ukrainian authorities (such registration is not free and requires paying certain state duties).
The Law of Ukraine "On the Regime of Foreign Investments" provides various methods of making foreign investments, which need corresponding agreements. Therefore there are different types of investment agreements, namely:
- agreements on establishment of corporate entities;
- agreements on joint investment activity;
- acquisition contracts.
The above Law provides that the foreign investments can be made in the form of ownership interest of foreign investors in entities, which are being established jointly with Ukrainian corporate entities and natural persons, or acquisition of shares of existing corporate entities, as well as in the form of establishment of corporate entities wholly owned by the foreign investor, subsidiaries and branches of foreign legal entities or full acquisition of existing entities.
Contracts for acquisition of the real estate including buildings, apartments, premises and other real property by direct acquisition of property and proprietary complexes or in the form of stocks, bonds and other securities refer to the investment contract as well.
Foreign investments also can be made in the form of the acquisition of the rights to use land and/or concessions for use of the natural resources within the territory of Ukraine by foreign investors, independently or jointly with Ukrainian corporate entities or natural persons.
The Law also provides possibility of assignment of rights as concerning the mining and development of the renewable and nonrenewable natural resources, carrying out economic activity connected with use of the state owned items, which cannot be given to the entities, institutions, organizations into the complete ownership or operational management, on the grounds of concession contracts drawn up with the foreign investors by the Cabinet of Ministers of Ukraine or other state body authorized to act so in accordance with Ukrainian legislation. Validity of the concession contract is determined depending on the type and conditions of concession, but anyway cannot exceed 99 years.
If concession contracts include conditions, which are not stipulated by the legislation of Ukraine, then they are to be approved by Ukrainian Parliament (Verkhovna Rada Ukrayiny).
Foreign investors as well have the right to enter into agreements (contracts) on joint investment activities (production cooperation, joint production, etc.), which is not connected with establishment of a corporate entity. Parties of such agreements (contracts) should keep separate accounting and draw up reports on operations connected with fulfillment of the terms and conditions of these agreements as well as open separate accounts in bank institutions of Ukraine in order to effect payments under these agreements (contracts).
Profits collected in the result the investment activity on the territory of Ukraine are taxed in accordance with Ukrainian laws. Also should be noticed that Ukraine has rather big network of double tax treaties with numerous countries of the World.
Protection of foreign investments in Ukraine. From one hand rights and interests of the foreign investors are protected in Ukraine by affords of various state authorities in the same way as rights and interests of Ukrainian corporate entities and Ukrainian natural persons. Therewith the Law of Ukraine "On the Regime of Foreign Investments" contains a list of clauses devoted to protection of rights and interests of foreign investors in Ukraine, namely clauses 7 to 11 of the above Law of Ukraine. However most of such provisions are just of declarative nature without special procedures, so investing into Ukraine one should not relay too much on this provisions and have to be ready to protect their rights and interests in Ukraine using the ordinal procedures, which are provided for all Ukrainian corporate entities and Ukrainian natural persons.
Clause 7 of the Law of Ukraine "On the Regime of Foreign Investments" provides that the foreign investors on the territory of Ukraine are treated in the same way as the Ukrainian national entities and persons as concerning their investment affairs and other business affairs in Ukraine as well. And this is quite understood as far as if the foreign investors would have better rights in Ukraine then the Ukrainian nationals it would be discrimination of Ukrainian nationals.
Ukrainian laws can, for the purposes of national security, designate territories where foreign investors' activity and activity of entities with foreign investments are restricted or prohibited.
Clause 8 of the Law of Ukraine "On the Regime of Foreign Investments" provides that in the event if subsequent special legislation of Ukraine concerning foreign investment shall change the terms and conditions of guarantees for protection of foreign investments in Ukraine specified by this Law, Ukrainian government guarantees that the protection of the foreign investments stipulated by this Law shall apply for a period of ten years from the date when such legislation became valid, however on the grounds of a separate request from such foreign investor.
Clause 9 of the Law of Ukraine "On the Regime of Foreign Investments" provides state guaranties against seizure and unlawful acts of Ukrainian state bodies and state officials. Thus the foreign investments in Ukraine cannot be nationalized. State bodies cannot seize foreign investments, with the exception of emergency measures in the event of natural disaster, accidents, epidemics, or epizootics.
Decisions in respect of the seizure of foreign investments and terms and conditions of compensations for the same can be appealed to the court.
Clause 10 of the Law of Ukraine "On the Regime of Foreign Investments" establishes compensations and reimbursements of losses incurred to the foreign investors. Thus, the foreign investors have the right to receive compensation of their losses, including lost profit and moral damage incurred as the result of actions, inactions or improper fulfillment of their responsibilities by the state bodies of Ukraine and/or their officials as concerning the foreign investors or corporate entities with foreign investments.
All expenses and losses incurred by the foreign investors in the result of activity (non-activity and/or poor activity) described above are to be compensated on basis of the current market prices and/or substantiated evaluation, certified by an auditor or auditing company. Compensation paid to the foreign investor is to be prompt, adequate and efficient.
Compensation to be paid to the foreign investor is determined as of the moment of making the decision regarding reimbursement of losses. The sum of compensation is to be paid in the currency in which the investment has been made or in any other currency acceptable to the foreign investor.
This clause also provides that from the moment of issuing the decision to pay the compensation and up to the moment of its actual payment the interest for the amount of unpaid in time compensation in amount of the London Inter-Bank Offered Rate is to be paid as well.
Clause 11 of the Law of Ukraine "On the Regime of Foreign Investments" provides guarantees for the event of termination of the investment activities in Ukraine. This clause provides that in the event of termination of investment activity the foreign investor has the right within 6 months from the day of termination of such activity to recoup his investment in-kind or in the currency of investment in amount of the actual contribution (taking into account the possible reduction of the authorized capital) without payment of duty, along with profits from those investments in monetary form or in goods at actual market value at the moment of termination of investment activity, if otherwise is not provided by Ukrainian legislation in force.
And clause 12 of the Law of Ukraine "On the Regime of Foreign Investments" provides guarantees for remittance of profits and other amounts resulted from the foreign investments. Upon payment of taxes, duties and other required payments, foreign investors are guaranteed unimpeded and prompt remittance abroad of their profits and other amounts in the foreign currency obtained legally in the result of investment activity.

[Chuk]

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[mmzg]

Акуеть, как это мило) Налабайте мне пол странички :)

[Yakov]

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