ПОНЯТТЯ ПОСТІЙНОГО ПРЕДСТАВНИЦТВА У ПОДАТКОВОМУ ПРАВІ УКРАЇНИ
Authors: Zabolotna Halyna ,   Львівський національний університет імені Івана Франка, Reshota Volodymyr 
Published: July 2024

The article provides a comprehensive analysis of the concept of a non-resident's permanent establishment in Ukrainian tax law. It examines the definition, characteristics, as well as legislative challenges surrounding this concept, focusing on its interpretation by the Ukrainian Supreme Court and its alignment with international standards. The study identifies key features of a permanent establishment, such as the presence of a fixed place of business in Ukraine, the alignment of activities with the non-resident's core business, and the intent to generate income. It emphasizes the importance of these criteria in determining the existence of a permanent establishment and highlights the implications for taxation. This paper also explores the concept of a non-resident's permanent establishment in Ukrainian tax law, focusing on its definition, characteristics, as well as legislative challenges. The analysis includes the interpretation of the concept by the Ukrainian Supreme Court and its alignment with international standards. The article discusses the exclusion of activities of a preparatory or auxiliary nature from being classified as a permanent establishment. The article discusses the criteria for identifying a permanent establishment, emphasizing the importance of a fixed place of business or a duration of activity in Ukraine. The need for a commercial purpose in the activities of the permanent establishment, including the pursuit of profit, is highlighted. The analysis reveals potential challenges in the current legislation and proposes amendments to enhance clarity and coherence in determining the existence of a permanent establishment. The conclusions of this study contribute to a better understanding of the legal framework surrounding non-resident entities' tax obligations in Ukraine. The concept of a permanent establishment is crucial for determining the tax obligations of non-resident entities conducting business activities in Ukraine. The article discusses the criteria for identifying a permanent establishment, emphasizing the importance of a fixed place of business or a duration of activity in Ukraine. It also highlights the need for a commercial purpose in the activities of the permanent establishment, including the pursuit of profit. Furthermore, the authors analyze the Ukrainian Supreme Court's approach to identifying a permanent establishment and the implications of such identification for tax liability. Consequently, the paper provides clear guidance for taxpayers and tax authorities, ensuring consistency and compliance with international tax standards. The analysis reveals potential challenges in the current legislation and proposes amendments to enhance clarity and coherence in determining the existence of a permanent establishment. The conclusions of this study contribute to a better understanding of the legal framework surrounding non-resident entities' tax obligations in Ukraine. Keywords: non-resident, corporate income tax, tax system, administrative proceedings, administrative justice.