Taxation of Permanent Establishments in Ukraine: Unresolved Issues
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 ag...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
National University of Kyiv-Mohyla Academy
2018-09-01
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| Series: | Kyiv-Mohyla Law and Politics Journal |
| Subjects: | |
| Online Access: | http://kmlpj.ukma.edu.ua/article/view/153258/152638 |