Taxation of Permanent Establishments in Ukraine: Unresolved Issues

dc.contributor.authorTrachuk, Vitalii
dc.contributor.authorFranchuk, Khrystyna
dc.coverage.countryUkraineen_US
dc.coverage.regionEuropeen_US
dc.date.accessioned2019-08-09T16:31:38Z
dc.date.available2019-08-09T16:31:38Z
dc.date.issued2018en_US
dc.description.abstractThis 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.en_US
dc.identifier.citationjournalKyiv-Mohyla Law and Politics Journalen_US
dc.identifier.citationnumber4en_US
dc.identifier.citationpages159–174en_US
dc.identifier.urihttps://hdl.handle.net/10535/10589
dc.languageEnglishen_US
dc.publisher.workingpaperseriesNational University of Kyiv-Mohyla academyen_US
dc.subjectLAWen_US
dc.subject.classificationLawen_US
dc.subject.sectorSocial Organizationen_US
dc.titleTaxation of Permanent Establishments in Ukraine: Unresolved Issuesen_US
dc.typeJournal Articleen_US
dc.type.methodologyTheoryen_US
dc.type.publishedpublisheden_US

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