Наукові статті

Tax residence in the conditions of martial law

Кулик, В.А.

The purpose of the study is to summarise the peculiarities of income taxation of Ukrainians who were forced to move abroad due to the military aggression of the Russian Federation, as well as to identify the risks for the Ukrainian economy associated with the acquisition of the status of "tax residents" of other countries by its citizens. To achieve this goal, the study will be presented in the following areas: 1) taxation of income of Ukrainian citizens working from abroad for a Ukrainian company; 2) taxation of income of citizens registered in Ukraine as individual entrepreneurs and continuing to work outside Ukraine.

English

2023-03

воєнний стан

Klaipeda University, Lithuania

Kulyk V.A. Tax residence in the conditions of martial law / V.A. Kulyk // Current issues of economic development: problems, perspectives, international experiences : International scientific conference (March 10-11, 2023. Klaipeda, Lithuania). – Riga : Baltija Publishing, 2023. – Р. 173-176.