Featured Galleries USUBC COLLECTION OF OVER 160 HISTORIC NEWS PHOTOGRAPHS USUBC COLLECTION OF HISTORIC IGOR SIKORSKY PHOTOGRAPHS - INVENTOR OF THE HELICOPTER Ten USUBC Historic Full Page Ads in the Kyiv Post USUBC meeting with the New Ukrainian Ambassador to the US Volodymyr Yelchenko in Washington
Taxation of Permanent Establishments: Key Changes
Baker McKenzie, Kyiv, Ukraine,
June 04, Thu 2020
As a part of the undergoing tax reform introduced by Law 466-IX, Ukraine aligns with the OECD driven trend its domestic rules on taxation of permanent establishments (PEs) in Ukraine.
The new PE rules generally correspond to the accepted standard often referred to as "Authorized OECD Approach". Moreover, the relevant amendments harmonize the definition of PE in line with the BEPS Action 7.
To learn more about key changes in taxation of permanent establishments please download our infographics.