BEPS.SPACE / Beps.Lab · RECORDED LECTURE

Avoiding double taxation risks when working remotely

Recorded lecture · Olena Kuznechikova

Recordings are in Ukrainian. External checkout pages retain their original language.

BEPS.spaceRECORDED LECTURE
Remote work
Olena Kuznechikova

This lecture will benefit:

  • Ukrainians who live and earn income in several countries.
  • Displaced Ukrainians employed abroad who retain ties and income sources in Ukraine.
  • Displaced Ukrainians temporarily abroad who retain Ukrainian employers.
  • Ukrainian employers whose employees moved abroad while keeping their jobs.
  • Ukrainian companies whose directors live abroad for part of the year.
  • Ukrainians who assume Ukrainian income is taxed only in Ukraine and only local income is taxed abroad.
  • Ukrainian advisers working with these groups.

What will you gain?

  • Understand how countries allocate taxing rights over employment income.
  • Mechanisms to prevent double taxation of remote work and why physical presence matters.
  • Determine taxing rights over salary when the employer and employee are located in different countries.
  • Differences in the taxation of employees, board members and permanent ship crews.
  • Identify potential permanent establishments and additional tax exposure for Ukrainian companies with employees living abroad.
  • Practical guidance on mitigating double taxation risks involving single tax, the military levy, social contributions and similar foreign charges.