The gluttony of the holidays marks not only the end of your capacity to feast more but also the end of the year. Your stocks I am sure are full of presents, and you want to catch up with your reading list. Lest you are too efficient and devour all your books here are a couple of recommendations for the next year.

In compliance with the requirements of the International Monetary Fund, Ukraine has split its previously combined fiscal service into separate tax and customs agencies. This is a step in the right direction, which should be followed by re-orienting the customs to serve businesses and promote cross-border trade.