ОСОБЛИВОСТІ ІНВЕСТИЦІЙНОГО ПРОЦЕСУ МІЖ УКРАЇНОЮ ТА КІПРОМ
FEATURES OF INVESTMENT BETWEEN UKRAINE AND CYPRUS

Summary/Abstract: Introduction. Current state of the investment market in Ukraine is characterized by the nature of the crisis. Residents of Cyprus are the biggest foreign investors in the Ukrainian economy in recent years. The basis for the development of the investment potential of Ukrainian enterprises is high-quality foreign investment. Purpose.Thus, the actual problem is the research of the investment process between Ukraine and Cyprus to develop recommendations on optimization its management. Results. During the study period, the volume of investments from residents of the Republic of Cyprus in the Ukrainian economy grew steadily. With this also proportionally grew investment by residents of Ukraine to the economy of Cyprus. Based at the analysis results, the authors concluded that much of the foreign direct investments by residents of Cyprus are of Ukrainian origin. Poor tax law allows investors to Ukraine from around the world via intermediaries of the Republic of Cyprus to avoid a large part of the tax burden while investing in businesses in Ukraine. Conclusion. Foreign direct investment by residents of the Republic of Cyprus is not a quality with little impact on improving the investment potential of Ukrainian enterprises. The low tax rates attract capital to Cyprus from all over the world. Therefore, the actual residency of the large part of foreign direct investment by the law of the Republic of Cyprus in Ukraine’s economy is almost impossible to establish.

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