REVIEW OF THE MAIN LEGAL NEWS FOR BUSINESS (11/2017)
Lawyers of LF «Dmitrieva & Partners» have prepared the list of the main legal news for business.
Among the main news:
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The issue of avoiding double taxation of income tax on dividends received from a non-resident.
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Taxation of the penalty accrued by a non-resident for non-fulfillment of contractual and payment obligations.
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Some issues of transfer pricing.
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VAT in respect of services provided to a non-resident.
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Taxation of income received by physical persons during real estate exchange transaction.
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Criteria for determining operations for 2016 fiscal year as controlled.
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Related entities for determination of transactions as controlled.
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Taxation of interest paid for the benefit of a non-resident.
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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.
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Another weakening of currency restrictions.
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VAT taxation of royalties and income tax on income of a non-resident’s representative office.
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Activity of a foreign company in the territory of Ukraine without tax registration.
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Carrying out of independent professional activity by advocates from the point of view of the SFS.