THE ISSUE ON TAXATION OF INCOME OF CLIENTS-NON-RESIDENTS UNDER THE CURRENT LEGISLATION OF UKRAINE
Journal Title: Порівняльно-аналітичне право - Year 2016, Vol 5, Issue
Abstract
The article conducts an in-depth scientific and practical study of the problem of determining the specifics of taxation of income of the principal non-resident outside the customs territory of Ukraine for the customer-middleman-resident through the resident under contracts of Commission income with source of origin from Ukraine. The author draws attention to the fact that the principal in clarifying the specifics of taxation of income of non-residents in the treatment of contracts of the Commission is to determine whether the income of the principal non-resident outside the customs territory of Ukraine for the customer-middleman-resident through the resident under contracts of Commission income with source of origin from Ukraine. If the performing contracts of the Commission, the Commissioner-resident receives from non-resident customers foreign currency on own accounts (opened in authorized Ukrainian banks, which makes calculations with clients-non-residents), we need to figure out whether these are considered to be cash (currency proceeds) received by non-residents – clients of their income from the source of origin from Ukraine. Proven that are not subject to compulsory sale on the interbank currency market of Ukraine of proceeds in foreign currency, in particular, in favor of residents-intermediaries on Commission contracts, orders, consignment or Agency agreements, which are subject to further transfer to owners of funds. It is determined that the current legislation expressly provided for the situation when the accounts of residents-intermediaries under the contracts, in particular, the Commission credited the funds that are subject to further transfer to owners of funds. In this connection, the resident intermediary (the Commission agent) is not recognized by the owner of such funds. It is concluded that the income of the principal nonresident, received for services rendered (elaboration of design, technical and scientific documentation) outside of the customs territory of Ukraine for the customer-middleman-resident through the resident under contracts of Commission are not the income with source of origin from Ukraine. If pursuant to the terms of contracts of the Commission, the Commissioner-resident receives from non-resident customers foreign currency on own accounts opened in authorized Ukrainian banks, which makes calculations with clients-non-residents, the foreign currency is not the income of clients-non-residents from the sources of its origin from Ukraine.
Authors and Affiliations
О. В. Церковний
Keywords
Related Articles
- EP ID EP499874
- DOI -
- Views 45
- Downloads 0
THEORETICAL PROBLEMS OF THE INSTITUTE OF JUDICIAL CONTROL IN THE CRIMINAL PROCESS
The article considers the peculiarities of legislative regulation of the institution of judicial control in the criminal process of Ukraine.
SATISFACTORY OF LEGISLATION IN THE PROCESS OF ORGANIZATION AND IMPLEMENTATION OF THE ACTIVITIES OF THE NATIONAL POLICE OF UKRAINE
The author analyzes the category of legality and determines its essence in the process of organizing and carrying out the activity of the National Police of Ukraine. As a result of the validity of legality as a principle...
THE CONCEPT, FEATUR ES, SIGNIFICANCE AND CLASSIFICATION OF LEGA L POSITIONS OF THE SUPREME COUR T IN CRIMINAL PROCEDURE
In the article the essence and significance of legal positions of the Supreme Court is researched. Features are formulated, and determination of this concept is made. Classification of legal positions of the Supreme Cour...
PROBLEM ASPECTS OF ADMINISTRATIVE RESPONSIBILITY FOR THE COMISSION OF A BULLYING (OFFEND)
The article is devoted to problems of establishing and realization of administrative responsibility for the commission of a bullying (offend) of the participant of the educational process, provided by Article 173-4 of th...
SOME CRITERIA FOR DELIMITATION OF THE CONCEPTS OF «LEGAL AID» AND «LEGAL SERVICE» IN THE ASPECT OF DETERMINING THE NATURE OF THE PROFESSIONAL ACTIVITY OF LAWYER
In this paper, an analysis the criteria of distinction between «legal aid» and «legal service» (in the aspect of determining the nature of professional legal aid lawyer) as a focus on achieving results and the nature of...