Business income: when tax may be due in two countries
Recorded lecture · Olena Kuznechikova
Recordings are in Ukrainian. External checkout pages retain their original language.
BEPS.spaceRECORDED LECTURE
Entrepreneurship
RECORDED LECTURE · ONE-OFF PURCHASE
This lecture is part of LAB
1,499 UAH
After payment, a link to the recording will be sent to the email address provided at checkout.
Recording access: 30 days.
Checkout and payment on BEPS.space.This lecture will benefit:
- Ukrainian entrepreneurs living abroad who retain their Ukrainian sole trader status.
- Individuals planning to register as entrepreneurs abroad and live between two countries.
- Ukrainians abroad who work with Ukrainian clients and assume they only owe 5% single tax in Ukraine and either no foreign tax or tax only on local income.
- Displaced Ukrainians employed abroad who retain Ukrainian income sources and ties.
- Ukrainian accountants, lawyers and consultants advising these groups.
What will you gain?
- Understand how countries allocate taxing rights over independent personal services, taking the business structure into account.
- Mechanisms to avoid double taxation of business income: when and how foreign taxes on independent business activities are credited.
- Typical scenarios for business income in Ukraine:
- Identify signs of a fixed base or permanent establishment in independent business activities.
- Practical guidance on double taxation risks involving single tax, the military levy, social contributions and similar foreign charges.