{"version":"1.0","provider_name":"European Business Association","provider_url":"https:\/\/eba.com.ua\/en","author_name":"Katia Chaikovska","author_url":"https:\/\/eba.com.ua\/en\/author\/katia-chaikovska-eba-com-ua\/","title":"Taxation of Permanent Establishments: Key Changes - European Business Association","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"PUfTSNODWn\"><a href=\"https:\/\/eba.com.ua\/en\/taxation-of-permanent-establishments-key-changes\/\">[:en]Taxation of Permanent Establishments: Key Changes[:]<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/eba.com.ua\/en\/taxation-of-permanent-establishments-key-changes\/embed\/#?secret=PUfTSNODWn\" width=\"600\" height=\"338\" title=\"&#8220;[:en]Taxation of Permanent Establishments: Key Changes[:]&#8221; &#8212; European Business Association\" data-secret=\"PUfTSNODWn\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/*! This file is auto-generated *\/\n!function(c,d){\"use strict\";var e=!1,o=!1;if(d.querySelector)if(c.addEventListener)e=!0;if(c.wp=c.wp||{},c.wp.receiveEmbedMessage);else if(c.wp.receiveEmbedMessage=function(e){var t=e.data;if(!t);else if(!(t.secret||t.message||t.value));else if(\/[^a-zA-Z0-9]\/.test(t.secret));else{for(var r,s,a,i=d.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),n=d.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),o=new RegExp(\"^https?:$\",\"i\"),l=0;l<n.length;l++)n[l].style.display=\"none\";for(l=0;l<i.length;l++)if(r=i[l],e.source!==r.contentWindow);else{if(r.removeAttribute(\"style\"),\"height\"===t.message){if(1e3<(s=parseInt(t.value,10)))s=1e3;else if(~~s<200)s=200;r.height=s}if(\"link\"===t.message)if(s=d.createElement(\"a\"),a=d.createElement(\"a\"),s.href=r.getAttribute(\"src\"),a.href=t.value,!o.test(a.protocol));else if(a.host===s.host)if(d.activeElement===r)c.top.location.href=t.value}}},e)c.addEventListener(\"message\",c.wp.receiveEmbedMessage,!1),d.addEventListener(\"DOMContentLoaded\",t,!1),c.addEventListener(\"load\",t,!1);function t(){if(o);else{o=!0;for(var e,t,r,s=-1!==navigator.appVersion.indexOf(\"MSIE 10\"),a=!!navigator.userAgent.match(\/Trident.*rv:11\\.\/),i=d.querySelectorAll(\"iframe.wp-embedded-content\"),n=0;n<i.length;n++){if(!(r=(t=i[n]).getAttribute(\"data-secret\")))r=Math.random().toString(36).substr(2,10),t.src+=\"#?secret=\"+r,t.setAttribute(\"data-secret\",r);if(s||a)(e=t.cloneNode(!0)).removeAttribute(\"security\"),t.parentNode.replaceChild(e,t);t.contentWindow.postMessage({message:\"ready\",secret:r},\"*\")}}}}(window,document);\n<\/script>\n","thumbnail_url":"https:\/\/eba.com.ua\/wp-content\/uploads\/2020\/06\/Baker_McKenzie_05602020.png","thumbnail_width":400,"thumbnail_height":400,"description":"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 &#8220;Authorized OECD Approach&#8221;.\u00a0 Moreover, the relevant amendments harmonize the definition of [&hellip;]"}