(Русский) BEPS попутал

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Models for income tax calculation for permanent establishments of non-residents

Overall, Tax Code of Ukraine envisages 3 (three) methods for determination of taxable income) for a non-resident operating in Ukraine via permanent establishment, subject to taxation in Ukraine. However, as the current tax laws do not establish priority of application and not quite clearly regulate criteria of choosing a specific method for calculating taxable income […]

Transfer Pricing in 2017 — Improvement Under the Slogan of Liberalization

From 1 January 2017 Ukrain­ian tax legislation regulating transfer pricing has undergone changes, which generally can be evaluated as liberal and which were introduced in the interests of taxpayers. Here is the short list of changes. Increase of Cost Criterion to Recognize Transactions as Controlled This is definitely the most expected busi­ness standard. Preparation of […]

(Русский) Прозрачный фон

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