KEY ASPECTS OF NONRESIDENT TAXATION: LEGAL ASPECTS

Abstract

The article conducts an in-depth scientific and practical study of the problem of determining the specifics of taxation of income of the principal non-resident outside the customs territory of Ukraine for the customer-middleman-resident through the resident under contracts of Commission income with source of origin from Ukraine. The author draws attention to the fact that the principal in clarifying the specifics of taxation of income of non-residents in the treatment of contracts of the Commission is to determine whether the income of the principal non-resident outside the customs territory of Ukraine for the customer-middleman-resident through the resident under contracts of Commission income with source of origin from Ukraine. If the performing contracts of the Commission, the Commissioner-resident receives from non-resident customers foreign currency on own accounts (opened in authorized Ukrainian banks, which makes calculations with clients-non-residents), we need to figure out whether these are considered to be cash (currency proceeds) received by non-residents – clients of their income from the source of origin from Ukraine. Proven that are not subject to compulsory sale on the interbank currency market of Ukraine of proceeds in foreign currency, in particular, in favor of residents-intermediaries on Commission contracts, orders, consignment or Agency agreements, which are subject to further transfer to owners of funds. It is determined that the current legislation expressly provided for the situation when the accounts of residents-intermediaries under the contracts, in particular, the Commission credited the funds that are subject to further transfer to owners of funds. In this connection, the resident intermediary (the Commission agent) is not recognized by the owner of such funds. It is concluded that the income of the principal non-resident, received for services rendered (elaboration of design, technical and scientific documentation) outside of the customs territory of Ukraine for the customer-middleman-resident through the resident under contracts of Commission are not the income with source of origin from Ukraine. If pursuant to the terms of contracts of the Commission, the Commissioner-resident receives from non-resident customers foreign currency on own accounts opened in authorized Ukrainian banks, which makes calculations with clients-non-residents, the foreign currency is not the income of clients-nonresidents from the sources of its origin from Ukraine.