{"id":24607,"date":"2024-08-05T10:31:23","date_gmt":"2024-08-05T08:31:23","guid":{"rendered":"https:\/\/kmp.ua\/?p=24607"},"modified":"2024-08-13T15:19:51","modified_gmt":"2024-08-13T12:19:51","slug":"proving-the-status-of-a-non-resident-as-a-beneficial-owner-of-income-what-circumstances-did-the-supreme-court-pay-attention-to","status":"publish","type":"post","link":"https:\/\/kmp.ua\/en\/analytics\/exclusive\/proving-the-status-of-a-non-resident-as-a-beneficial-owner-of-income-what-circumstances-did-the-supreme-court-pay-attention-to\/","title":{"rendered":"Proving the status of a non-resident as a beneficial owner of income: what circumstances did the Supreme Court pay attention to"},"content":{"rendered":"<p>The issue of taxation of income received by non-residents with a source of origin from Ukraine has always been a subject of significant attention from the tax authorities.<\/p>\n<p>Starting from July 1st of this year, the terms for determining tax liabilities related to taxation of transactions with non-residents and storage of documents for such transactions were increased to 7 years.<\/p>\n<p>Previously, tax authorities did not have sufficient sources to obtain information regarding payments to non-residents outside of the tax audit. Today, Ukrainian tax authorities increasingly resort to exchanging tax information with other countries&#8217; tax authorities within the framework of concluded international agreements.<\/p>\n<p>In this material, we review some of the key issues taken into account by Ukrainian tax authorities and courts when scrutinizing the income received by non-residents with a source of origin from Ukraine in respect of withholding taxation and determining the \u201cbeneficial owner\u201d status of such income.<\/p>\n<p>The full version of the article is available in Ukrainian\u00a0<a href=\"https:\/\/kmp.ua\/uk\/analytics\/exclusive\/proving-the-status-of-a-non-resident-as-a-beneficial-owner-of-income-what-circumstances-did-the-supreme-court-pay-attention-to\/\" target=\"_blank\" rel=\"noopener\">by the link<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. \u041f\u0438\u0442\u0430\u043d\u043d\u044f \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u0434\u043e\u0445\u043e\u0434\u0456\u0432, \u043e\u0442\u0440\u0438\u043c\u0430\u043d\u0438\u0445 \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430\u043c\u0438 \u0456\u0437 \u0434\u0436\u0435\u0440\u0435\u043b\u043e\u043c \u0457\u0445 \u043f\u043e\u0445\u043e\u0434\u0436\u0435\u043d\u043d\u044f \u0437 \u0423\u043a\u0440\u0430\u0457\u043d\u0438, \u0437\u0430\u0432\u0436\u0434\u0438 \u0431\u0443\u043b\u043e \u043f\u0440\u0435\u0434\u043c\u0435\u0442\u043e\u043c \u043e\u043a\u0440\u0435\u043c\u043e\u0457 \u0443\u0432\u0430\u0433\u0438 \u0437 \u0431\u043e\u043a\u0443 \u0434\u0435\u0440\u0436\u0430\u0432\u0438. \u0417\u043e\u043a\u0440\u0435\u043c\u0430, \u0456 \u043f\u0440\u043e\u0432\u0435\u0434\u0435\u043d\u043d\u044f \u043f\u043e\u0437\u0430\u043f\u043b\u0430\u043d\u043e\u0432\u0438\u0445 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u043b\u044c\u043d\u0438\u0445 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043e\u043a \u0456\u0437 \u0446\u044c\u043e\u0433\u043e \u043f\u0438\u0442\u0430\u043d\u043d\u044f \u043d\u0430 \u0440\u0456\u0432\u043d\u0456 \u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u0434\u0435\u043a\u0441\u0443 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 (\u0434\u0430\u043b\u0456 \u2013 \u041f\u041a\u0423) \u043d\u0430\u043c\u0430\u0433\u0430\u043b\u0438\u0441\u044c \u0432\u0456\u0434\u043d\u043e\u0432\u0438\u0442\u0438 \u0432\u0436\u0435 \u0443 \u043b\u0438\u0441\u0442\u043e\u043f\u0430\u0434\u0456 2022 \u0440\u043e\u043a\u0443. \u0410 \u0437 01 \u043b\u0438\u043f\u043d\u044f \u0446\u044c\u043e\u0433\u043e \u0440\u043e\u043a\u0443 \u0430\u0436 \u0434\u043e 7 \u0440\u043e\u043a\u0456\u0432 \u0437\u0431\u0456\u043b\u044c\u0448\u0438\u043b\u0438 [&hellip;]<\/p>\n","protected":false},"author":16069,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11],"tags":[216],"class_list":["post-24607","post","type-post","status-publish","format-standard","hentry","category-exclusive","tag-pidpunkt-69-37-pku"],"_links":{"self":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/24607"}],"collection":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/users\/16069"}],"replies":[{"embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/comments?post=24607"}],"version-history":[{"count":11,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/24607\/revisions"}],"predecessor-version":[{"id":24728,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/24607\/revisions\/24728"}],"wp:attachment":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/media?parent=24607"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/categories?post=24607"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/tags?post=24607"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}