Publication

12.12.2017

REVIEW OF THE MAIN LEGAL NEWS FOR BUSINESS (11/2017)

Author: Lyubov Ignatova, Oksana Tropets
Source: www.dmp.com.ua

Lawyers of LF «Dmitrieva & Partners» have prepared the list of the main legal news for business.

Among the main news:

  • The issue of avoiding double taxation of income tax on dividends received from a non-resident.

  • Taxation of the penalty accrued by a non-resident for non-fulfillment of contractual and payment obligations.

  • Some issues of transfer pricing.

  • VAT in respect of services provided to a non-resident.

  • Taxation of income received by physical persons during real estate exchange transaction.

  • Criteria for determining operations for 2016 fiscal year as controlled.

  • Related entities for determination of transactions as controlled.

  • Taxation of interest paid for the benefit of a non-resident.

  • The draft Law of Ukraine on Amendments to the Law of Ukraine "On Public Procurement" and some Laws of Ukraine on Monitoring of Procurement was adopted as a basis.

  • Another weakening of currency restrictions.

  • VAT taxation of royalties and income tax on income of a non-resident’s representative office.

  • Activity of a foreign company in the territory of Ukraine without tax registration.

  • Carrying out of independent professional activity by advocates from the point of view of the SFS.

Link to full text article

 


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