In Re (#11 November 2016)

Tax Residency Status: Issues to Consider When Moving Abroad

Alexander V. Buryak, Kateryna O. Kolos

Recent social and economic developments have had a powerful impact on many Ukrainian citizens and businesses and have led them to look for a better life beyond the borders of Ukraine. Obviously, Ukrainians moving abroad is not something new.  Periods of economic crisis in almost every state are usually accompanied with outflow of human and financial capital.
Moving to the new place of residence or transfer of business activities to another state is a serious challenge...

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