Taxation of Permanent Establishments in Ukraine: Unresolved Issues

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dc.contributor.authorTrachuk, Vitalii
dc.contributor.authorFranchuk, Khrystyna
dc.date.accessioned2019-03-14T13:18:30Z
dc.date.available2019-03-14T13:18:30Z
dc.date.issued2018
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.citationTrachuk V. Taxation of Permanent Establishments in Ukraine: Unresolved Issues / Vitalii Trachuk, Khrystyna Franchuk // Kyiv-Mohyla Law and Politics Journal. - 2018. - No. 4. - P. 159-174.en_US
dc.identifier.issn2414-9942
dc.identifier.urihttps://ekmair.ukma.edu.ua/handle/123456789/15276
dc.identifier.urihttps://doi.org/10.18523/kmlpj153258.2018-4.159-174
dc.language.isoenen_US
dc.relation.sourceKyiv-Mohyla Law and Politics Journal. - 2018. - No. 4en_US
dc.statusfirst publisheden_US
dc.subjectpermanent establishmenten_US
dc.subjecttaxationen_US
dc.subjectattribution of profitsen_US
dc.subjectAuthorized OECD Approachen_US
dc.subjecttax conventionen_US
dc.subjectarticleen_US
dc.titleTaxation of Permanent Establishments in Ukraine: Unresolved Issuesen_US
dc.typeArticleen_US
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No. 4
Кафедра міжнародного і європейського права