Ukraine 450,000 ethnic Germans from Ukraine and more than 200,000 Crimean Tatars were victims of forced deportations. Following the death of Stalin in 1953, Nikita Khrushchev became the new leader of the USSR. Having served as First Secretary of the Communist Party of Ukrainian SSR in 1938–49, Khrushchev was intimately familiar with the republic; after taking power union-wide, he began to emphasize "the friendship" between the Ukrainian and Russian nations. In 1954, the 300th anniversary of the Treaty of Pereyaslav was widely celebrated. Crimea was transferred from the Russian SFSR to the Ukrainian SSR. By 1950, the republic had fully surpassed
Taxation in Ukraine taxable by Individual Income Tax, there is also imposed military tax, whose tax rate is 1.5%. The rates of inheritance and gift tax in Ukraine depends on tax residency status of testate/giver and inheritor/recipient. In the case of gift tax, there are 4 options. If the recipient is a resident of Ukraine and first civil degree relative of giver, who is also resident of the country, the tax rate is 0%. If the recipient is resident and giver is resident and anyone but first civil degree relative, the tax rate is 5%. If the recipient is resident and giver is