{"id":4769,"date":"2017-02-22T10:10:21","date_gmt":"2017-02-22T10:10:21","guid":{"rendered":"https:\/\/eba.com.ua\/?post_type=article&#038;p=4769"},"modified":"2019-02-04T18:41:38","modified_gmt":"2019-02-04T16:41:38","slug":"taxation-non-residents-2017","status":"publish","type":"post","link":"https:\/\/eba.com.ua\/en\/taxation-non-residents-2017\/","title":{"rendered":"[:ua]\u041e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0456\u0432 \u0432 2017[:en]Taxation of non-residents in 2017[:]"},"content":{"rendered":"<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-full wp-image-46133\" src=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2017\/02\/Valentyn_Gvozdiy_2.jpg\" alt=\"\" width=\"200\" height=\"200\" srcset=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2017\/02\/Valentyn_Gvozdiy_2.jpg 200w, https:\/\/eba.com.ua\/wp-content\/uploads\/2017\/02\/Valentyn_Gvozdiy_2-150x150.jpg 150w, https:\/\/eba.com.ua\/wp-content\/uploads\/2017\/02\/Valentyn_Gvozdiy_2-130x130.jpg 130w, https:\/\/eba.com.ua\/wp-content\/uploads\/2017\/02\/Valentyn_Gvozdiy_2-94x94.jpg 94w, https:\/\/eba.com.ua\/wp-content\/uploads\/2017\/02\/Valentyn_Gvozdiy_2-170x170.jpg 170w, https:\/\/eba.com.ua\/wp-content\/uploads\/2017\/02\/Valentyn_Gvozdiy_2-120x120.jpg 120w, https:\/\/eba.com.ua\/wp-content\/uploads\/2017\/02\/Valentyn_Gvozdiy_2-100x100.jpg 100w, https:\/\/eba.com.ua\/wp-content\/uploads\/2017\/02\/Valentyn_Gvozdiy_2-90x90.jpg 90w, https:\/\/eba.com.ua\/wp-content\/uploads\/2017\/02\/Valentyn_Gvozdiy_2-80x80.jpg 80w\" sizes=\"(max-width: 200px) 100vw, 200px\" \/><\/p>\n<p><strong>Author: Valentyn Gvozdiy, Managing Partner at GOLAW<\/strong><\/p>\n<p>Attention! \u00a0Important changes to the taxation of non-residents.<\/p>\n<p>The Tax Code of Ukraine redefines the rules for taxation of income of non-residents in the form of interest on loans or financial loans to residents. It is established that such revenues in 2017 will be taxed at 5%.<\/p>\n<p>However, rates for the use of such business operation of the non-resident must meet certain conditions:<\/p>\n<ul>\n<li>advances to non-residents for a loan or financial credits was obtained them by placing foreign debt securities on foreign stock that is listed, approved by Cabinet;<\/li>\n<li>advances to non-resident benefiting from loan or financial credit involved to provide loans or financial credit to resident;<\/li>\n<li>resident, who paid interest are not residents of jurisdictions included in the list of &#8220;offshore&#8221; states (territories).<\/li>\n<\/ul>\n<p>However, the envisaged exemption of income of non-resident in the form of interest on the loan or financial credit provided to the residents (subject to compliance pp. 141.4.11 of the Tax Code) paid by resident to non-residents or authorized persons:<\/p>\n<p>&#8211; Until 31 December 2016 if the funds provided by resident financial loan or credit, were involved by placing foreign debt securities on foreign stock exchanges;<br \/>\n&#8211; In the period from 1 January 2017 to 31 December 2018, if such income meets the conditions paragraphs of 141.4.11 of the Tax Code.<\/p>\n<p>Also, for non-residents is provided the possibility to receive confirmation of tax payments annually from the controlling authority.<\/p>\n<p>These innovations are aimed at improving the transparency and quality of tax administration, the elimination of widespread tax avoidance schemes, and the removal of existing inconsistencies.<\/p>\n<p>We hope that the gradual simplification of the tax system will improve the investment climate in Ukraine.<\/p>","protected":false},"excerpt":{"rendered":"<p>Author: Valentyn Gvozdiy, Managing Partner at GOLAW Attention! \u00a0Important changes to the taxation of non-residents. The Tax Code of Ukraine redefines the rules for taxation of income of non-residents in the form of interest on loans or financial loans to residents. It is established that such revenues in 2017 will be taxed at 5%. However, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":46133,"comment_status":"closed","ping_status":"closed","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 non-residents in 2017 - 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\/en\/taxation-non-residents-2017\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxation of non-residents in 2017 - European Business Association\" \/>\n<meta property=\"og:description\" content=\"Author: Valentyn Gvozdiy, Managing Partner at GOLAW Attention! \u00a0Important changes to the taxation of non-residents. 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