Taxation of Permanent Establishments in Ukraine: Unresolved Issues

Authors

  • Vitalii Trachuk National University of Kyiv-Mohyla Academy, Faculty of Law; Baker McKenzie Kyiv, Ukraine
  • Khrystyna Franchuk National University of Kyiv-Mohyla Academy, Faculty of Law; Baker McKenzie Kyiv, Ukraine

DOI:

https://doi.org/10.18523/kmlpj153258.2018-4.159-174

Keywords:

permanent establishment, taxation, attribution of profits, Authorized OECD Approach, tax convention

Abstract

This 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.

Author Biographies

Vitalii Trachuk, National University of Kyiv-Mohyla Academy, Faculty of Law; Baker McKenzie Kyiv

Vitalii Trachuk conducts his studies at National University of Kyiv-Mohyla Academy Faculty of Law. His research interests concern various issues of international and domestic taxation. He works as a Junior Attorney in the tax practice group of Baker McKenzie Kyiv.

Khrystyna Franchuk, National University of Kyiv-Mohyla Academy, Faculty of Law; Baker McKenzie Kyiv

Khrystyna Franchuk conducts her studies at National University of Kyiv-Mohyla Academy Faculty of Law. Her research interests concern various issues of international and domestic taxation. She works as a Junior Attorney in the tax practice group of Baker McKenzie Kyiv.

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Published

2018-12-27

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Articles