Publication

15.10.2017

REVIEW OF THE MAIN LEGAL NEWS FOR BUSINESS (09/2017)

Author: Lyubov Ignatova, Alexandra Yulina, Anton Prosviriakov
Source: www.dmp.com.ua

Lawyers of LF «Dmitrieva & Partners» (Lyubov Ignatova, Alexandra Yulina, Anton Prosviriakov, Oksana Tropec, Sergii Kulesha)have prepared the list of the main legal news for business.

Among the main news:

  • Taxation of non-residents' income in the form of interest on granted credits/loans 

  • Taxation of interest paid in favor of a non-resident (resident of Switzerland)

  • Simplification of the order of carrying out by residents-borrowers of operations under credit agreements / loan agreements with international financial organizations

  • The National Bank of Ukraine allowed banks to empower legal entities and individuals on a contractual basis to perform the identification and verification of clients-individuals in accordance with the requirements of the legislation on financial monitoring

  • Clarification on the issues of the performance of identification of certain types of clients (nonresident investors)

  • The automatic exchange of information between fiscal authorities is scheduled to begin in 2020

  • To whom will the SFS come for inspection?

  • Fire safety measures were strengthened

  • Registration with controlling bodies of the person who obtained the certificate of the right to advocacy

  • Issues of taxation of the income of an individual-entrepreneur on the simplified system of taxation 

  • Issues of taxation of the income of an individual – entrepreneur on the general system of taxation

  • Recovery of alimony from parents - foreigners

  • The NBU has obliged banks to inform in writing individuals and legal entities about therecognition of them as persons related to a bank 

  • Taxation of operations of assignment of the right of claim 

  • Taxation of income received from the sale of real estate object 

  • Recognition of transactions with UAE residents as controlled 

  • Taxation of income received by a taxpayer under an inheritance contract 

  • Tax liabilities of individuals under an apartment loan agreement

  • Determination of the interest rate in a controlled transaction 

  • Taxation of the non-resident's income when paying royalties under an agency agreement 

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