Key topics of the conference:
Paying out income safely
How can dividends, interest, and royalties be paid in compliance with legal requirements while minimizing tax risks?
Analyzing current administrative and court practice
What approaches have been developed in administrative and judicial practice regarding the application of withholding tax?
Preventing abuse
What approaches are used to address treaty shopping, intermediary companies, and the concept of economic substance?
Applying specific rules correctly
How are the Principal Purpose Test and Limitation on Benefits applied?
Yevhen Smychok
Doctor of Law, Associate Professor of the Tax Law Department at Yaroslav Mudryi National Law University, CEO of Bona Lex, Member of the Scientific Advisory Council at the Supreme Court
“Treaty Shopping”: How Tax Authorities Identify Intermediary Companies
Economic Substance criterion – Proving Substance
Beneficial Owner Of Income: Current Case Law
Methods For Limiting Benefits Under Double Taxation Avoidance Conventions:
Principal Purpose Test, Limitation on Benefits
Changes in Approaches to the Taxation of “Flow-Through” Dividends (Application of para. 170.131 of the Tax Code of Ukraine)
Partners
Yaroslav Mudryi National Law University
Educational and Scientific Institute of Law of Taras Shevchenko National University of Kyiv
Partners
Yaroslav Mudryi National Law University
Educational and Scientific Institute of Law of Taras Shevchenko National University of Kyiv
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