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Given the growing emphasis on sustainability and responsible business practices, obligations in the field of ESG are becoming increasingly significant. The banking sector is emerging as one of the key players in this transformation, with evolving regulatory frameworks influencing its operations.

With the rise of digital platforms and the possibilities that the internet provides for businesses, more and more sellers are able to offer goods and services via these platforms and the internet. In this context, it has been difficult for the Ukrainian tax authorities to trace the flow of goods and services as well as to identify sellers to ensure that these goods and services are duly taxed.

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