www.oecd.org/tax/exchange-of-tax-information/ukraine-commits-to-start-automatic-exchange-of-financial-account-information-by-2023.htm
www.asterslaw.com/press_center/legal_alerts/ukraine_may_receive_information_about_foreign_bank_accounts_of_its_residents_in_2023/
See also:
golaw.ua/insights/publication/enexclusive-review-of-tax-controversy-2o22-in-ukraine/