Taxation of Permanent Establishments in Ukraine: Unresolved Issues
This article deals with selected issues of taxation of permanent establishments in Ukraine that lack appropriate judicial and scholarly attention. It particularly focuses on the attribution of profits to permanent establishments according to OECD standards and Ukrainian law, taxation of dependent ag...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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National University of Kyiv-Mohyla Academy
2018-09-01
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| Series: | Kyiv-Mohyla Law and Politics Journal |
| Subjects: | |
| Online Access: | http://kmlpj.ukma.edu.ua/article/view/153258/152638 |
| _version_ | 1818328919574577152 |
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| author | Vitalii Trachuk Khrystyna Franchuk |
| author_facet | Vitalii Trachuk Khrystyna Franchuk |
| author_sort | Vitalii Trachuk |
| collection | DOAJ |
| description | This article deals with selected issues of taxation of permanent establishments in Ukraine that lack appropriate judicial and scholarly attention. It particularly focuses on the attribution of profits to permanent establishments according to OECD standards and Ukrainian law, taxation of dependent agent permanent establishments, and the State’s taxing rights with respect to the permanent establishment’s financing by its head office. The authors conclude that to improve the quality of permanent establishments’ taxation in Ukraine, appropriate procedures should be clearly prescribed in the law and due regard be given to the already developed international standards that might be, in fact, directly applicable. |
| first_indexed | 2024-12-13T12:39:49Z |
| format | Article |
| id | doaj.art-b6744b440ac64cf59f03cf933988246d |
| institution | Directory Open Access Journal |
| issn | 2414-9942 |
| language | English |
| last_indexed | 2024-12-13T12:39:49Z |
| publishDate | 2018-09-01 |
| publisher | National University of Kyiv-Mohyla Academy |
| record_format | Article |
| series | Kyiv-Mohyla Law and Politics Journal |
| spelling | doaj.art-b6744b440ac64cf59f03cf933988246d2022-12-21T23:45:40ZengNational University of Kyiv-Mohyla AcademyKyiv-Mohyla Law and Politics Journal2414-99422018-09-01415917410.18523/kmlpj153258.2018-4.159-174Taxation of Permanent Establishments in Ukraine: Unresolved IssuesVitalii Trachuk0Khrystyna Franchuk1National University of Kyiv-Mohyla AcademyNational University of Kyiv-Mohyla AcademyThis article deals with selected issues of taxation of permanent establishments in Ukraine that lack appropriate judicial and scholarly attention. It particularly focuses on the attribution of profits to permanent establishments according to OECD standards and Ukrainian law, taxation of dependent agent permanent establishments, and the State’s taxing rights with respect to the permanent establishment’s financing by its head office. The authors conclude that to improve the quality of permanent establishments’ taxation in Ukraine, appropriate procedures should be clearly prescribed in the law and due regard be given to the already developed international standards that might be, in fact, directly applicable.http://kmlpj.ukma.edu.ua/article/view/153258/152638taxationtaxoecdtax conventionattribution of profitspermanent establishment |
| spellingShingle | Vitalii Trachuk Khrystyna Franchuk Taxation of Permanent Establishments in Ukraine: Unresolved Issues Kyiv-Mohyla Law and Politics Journal taxation tax oecd tax convention attribution of profits permanent establishment |
| title | Taxation of Permanent Establishments in Ukraine: Unresolved Issues |
| title_full | Taxation of Permanent Establishments in Ukraine: Unresolved Issues |
| title_fullStr | Taxation of Permanent Establishments in Ukraine: Unresolved Issues |
| title_full_unstemmed | Taxation of Permanent Establishments in Ukraine: Unresolved Issues |
| title_short | Taxation of Permanent Establishments in Ukraine: Unresolved Issues |
| title_sort | taxation of permanent establishments in ukraine unresolved issues |
| topic | taxation tax oecd tax convention attribution of profits permanent establishment |
| url | http://kmlpj.ukma.edu.ua/article/view/153258/152638 |
| work_keys_str_mv | AT vitaliitrachuk taxationofpermanentestablishmentsinukraineunresolvedissues AT khrystynafranchuk taxationofpermanentestablishmentsinukraineunresolvedissues |