Publication
26.12.2017
REVIEW OF THE MAIN LEGAL NEWS FOR BUSINESS (12/2017)
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 new blacklist of countries not wishing to cooperate with EU in respect of tax issues.
- Taxation of persons who carry out independent professional activity and are a individual-entrepreneurs at the same time.
- Another currency liberalization.
- The order of the issue of individual licenses for the transfer of foreign currency outside Ukraine has been changed.
- The order of import and export of foreign currency in cash has been simplified.
- The rates of corporate income tax when paying dividends to a non-resident, taking into account the effect of the international treaty between Ukraine and Cyprus.
- Adjustment of the financial result accordingly, if transactions with a non-resident are not controlled.
- Taxation of dividends.
- Determination of payments for the right to use the software under a sublicense agreement of royalty.
- Withholding tax on non-resident’s income in the form of rent, if such an income is paid to a non-resident-legal entity in national currency to the investment account and used in the territory of Ukraine.