In Re (#11 November 2016)

Features of Non-Resident Business Taxation in Ukraine

Ivan I. Legeida, Vitaliy V. Kemin

The essence of business is to ensure that not only revenue is generated but also that the costs are optimized. An important element of optimization is the legally valid reduction of the tax burden. The liberal tax burden is a favorable condition for attracting foreign investment. A limited liability company is a typical form of business in Ukraine by non-residents. However, the most suitable form of business from the point of view of taxation can be chosen depending on the structure, function, and purpose of the specific business.

 

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