Author Archives: yefimov

Отец Виктор Веряскин, “Глубино неудобозримое”

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“Верьте в невозможное, тогда достигнете возможного!”

“Знание – это не только умные разговоры, знание – это энергия действия. Не наполненное энергией знание – пустое, оно не действует в нас…”

“… без отдачи, без способности пожертвовать ты не приобретешь ничего и не получишь ничего”.

“Но вера только тогда имеет нравственную ценность и достоинство, когда она является риском, когда она является шагом в неведомое”.

Для чого жертва

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Коли Ви розповідаєте співрозмовнику те, що йому не цікаво і він вимушений це слухати, то він є жертвою. Коли ж Ваш співрозмовник розповідає те, що Вам абсолютно не цікаво, то жертвою є Ви.

 

Навіщо спілкуватися із жертвою?

 

CONCLUSION SCIENTIFIC LEGAL EXAMINATION on taxation of personal income received from the non-resident employer outside Ukraine

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  1. Request contents

Yefimov Oleksandr Mykolaiovych, associate professor, PhD in Law, associate professor of civil and labor law department of the Kyiv National Economic University named after Vadym Hetman, received an order from the ____, hereinafter referred to as “Customer”, to conduct a scientific legal examination on taxation of income in the form of wage, namely the non-resident employees, being the citizens of other countries, work in representation office of a foreign non-governmental organization. Labor agreements are concluded between the Main Office and non-resident employees but such employees work in Representation Office registered and located on the territory of Ukraine. Salary to such employees are paid from the Main Office to their private bank accounts located outside of Ukraine in their home countries.

Should a non-resident employee pay the individual income tax on the territory of Ukraine and are there any reports to be submitted to controlling bodies in Ukraine and what is the procedure if such reports are to be submitted?

What are tax related or other possible risks for the Representative office of ___ in Ukraine or the Main Office if the international non-resident employees work in Ukraine ___ Representative office and are paid from the Main Office to their private bank accounts outside of Ukraine?

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