{"id":270704,"date":"2020-06-05T10:00:58","date_gmt":"2020-06-05T07:00:58","guid":{"rendered":"https:\/\/eba.com.ua\/?p=270704"},"modified":"2020-06-05T17:22:39","modified_gmt":"2020-06-05T14:22:39","slug":"taxation-of-permanent-establishments-key-changes","status":"publish","type":"post","link":"https:\/\/eba.com.ua\/en\/taxation-of-permanent-establishments-key-changes\/","title":{"rendered":"[:en]Taxation of Permanent Establishments: Key Changes[:]"},"content":{"rendered":"<p><\/p>\n<p>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.<\/p>\n<p>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 PE in line with the BEPS Action 7.<br \/>\n\u00a0<br \/>\nTo learn more about key changes in taxation of permanent establishments please download our <a href=\"https:\/\/bakerxchange.com\/collect\/click.aspx?u=UGZHUFZNbE8zYUFOc0hZSTJEaU8weVNkYU56WEpoaUgwTWhLYmo1Q0hTSGdBcU4yOFYxRlpDRUxPbHRlR1A4aE9SS2M3R0RvOGdxN3piR0FEUGFHV0ZBbldTajlxWG1FNktTZFVJcFZZaDNRV3Eyd0dOSS9BOWh5YXlDWXM3R1Q=&amp;rh=ff00626b3f8af70b17b1d14fe049b5a9d651c466\" target=\"_blank\" rel=\"noopener noreferrer\" data-auth=\"NotApplicable\"><strong>infographics<\/strong><\/a>.<\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>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;]<\/p>\n","protected":false},"author":4489,"featured_media":270708,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false},"categories":[24,23],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Taxation of Permanent Establishments: Key Changes - European Business Association<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/eba.com.ua\/taxation-of-permanent-establishments-key-changes\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxation of Permanent Establishments: Key Changes - European Business Association\" \/>\n<meta property=\"og:description\" content=\"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;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/eba.com.ua\/taxation-of-permanent-establishments-key-changes\/\" \/>\n<meta property=\"og:site_name\" content=\"European Business Association\" \/>\n<meta property=\"article:published_time\" content=\"2020-06-05T07:00:58+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-06-05T14:22:39+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2020\/06\/Baker_McKenzie_05602020.png\" \/>\n\t<meta property=\"og:image:width\" content=\"400\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Katia Chaikovska\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Katia Chaikovska\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/eba.com.ua\/taxation-of-permanent-establishments-key-changes\/\",\"url\":\"https:\/\/eba.com.ua\/taxation-of-permanent-establishments-key-changes\/\",\"name\":\"[:en]Taxation of Permanent Establishments: Key Changes[:] - European Business Association\",\"isPartOf\":{\"@id\":\"https:\/\/eba.com.ua\/#website\"},\"datePublished\":\"2020-06-05T07:00:58+00:00\",\"dateModified\":\"2020-06-05T14:22:39+00:00\",\"author\":{\"@id\":\"https:\/\/eba.com.ua\/#\/schema\/person\/591c0ae4ce3e3490f70325dfb642ac52\"},\"breadcrumb\":{\"@id\":\"https:\/\/eba.com.ua\/taxation-of-permanent-establishments-key-changes\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/eba.com.ua\/taxation-of-permanent-establishments-key-changes\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/eba.com.ua\/taxation-of-permanent-establishments-key-changes\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/eba.com.ua\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"[:en]Taxation of Permanent Establishments: Key Changes[:]\",\"item\":{\"@type\":\"WebPage\",\"name\":\"[:en]Taxation of Permanent Establishments: Key Changes[:]\"}}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/eba.com.ua\/#website\",\"url\":\"https:\/\/eba.com.ua\/\",\"name\":\"European Business Association\",\"description\":\"We are looking for proactive business leaders, who shape the investment climate of Ukraine and ready to supervise the work of the largest and the most influential business-community of Ukraine \u2013 European Business Association!\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/eba.com.ua\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/eba.com.ua\/#\/schema\/person\/591c0ae4ce3e3490f70325dfb642ac52\",\"name\":\"Katia Chaikovska\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/eba.com.ua\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/59d91c5da250ea725c3c425585ff46fb?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/59d91c5da250ea725c3c425585ff46fb?s=96&d=mm&r=g\",\"caption\":\"Katia Chaikovska\"},\"url\":\"https:\/\/eba.com.ua\/en\/author\/katia-chaikovska-eba-com-ua\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"[:en]Taxation of Permanent Establishments: Key Changes[:] - European Business Association","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/eba.com.ua\/taxation-of-permanent-establishments-key-changes\/","og_locale":"en_US","og_type":"article","og_title":"Taxation of Permanent Establishments: Key Changes - European Business Association","og_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. 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