As a part of the undergoing tax reform introduced by Law 466-IX, Ukraine aligns with the OECD driven trend its domestic rules on taxation of permanent establishments (PEs) in Ukraine.

The new PE rules generally correspond to the accepted standard often referred to as "Authorized OECD Approach".  Moreover, the relevant amendments harmonize the definition of PE in line with the BEPS Action 7.
 
To learn more about key changes in taxation of permanent establishments please download our infographics.

Kind regards,

Baker McKenzie
Tax team