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Blazhko, R. P. Ukrainian debt push-down [Text] [Текст] / R. P. Blazhko // The Ukrainian Journal of Business Law. – Kiev : ПрАТ "Юридична практика", 2012. – Vol. 10, № 1-2 : In focus: Tax. – P. 20-24.
With the deeper integration into the world economy, Ukraine increasingly mimics Western techniques in the sphere of tax planning. "Debt push-down" is one such technique widely employed by oversees businesses in the area of M&A that is becoming more and more popular in Ukraine. The debt push-down covers the debt finance and is designed to achieve deductibility of interest expenses accrued on a loan attracted for the acquisition of a business.
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