In Re (#03 March 2015)

Server in Ukraine as a Permanent Establishment

by Vasyl V. Mishchenko

The most significant amendments introduced to tax legislation by the On Amendments to the Tax Code of Ukraine and certain Legislative Acts of Ukraine regarding the Tax Reform Act of Ukraine of 28 December 2014 No.71-VIII (the Act) has put into the shade those, which seemed of small importance at first glance. One of such amendments relates to the definition of permanent establishment (the PE) provided by the Tax Code of Ukraine. The Act, in particular, has widened the list of fixed places, which may be considered to constitute the PE, to include a server...

 

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