МІЖНАРОДНЕ ОПОДАТКУВАННЯ ДОХОДІВ, ЩО ВИПЛАЧУЮТЬСЯ НЕРЕЗИДЕНТАМ: ЗАСТОСУВАННЯ СТАВОК ПОДАТКУ ТА ОБЛІКОВІ АСПЕКТИ

Abstract

The article examines the main aspects of international taxation of incomes paid with a source of origin in Ukraine by legal entities – residents for the benefit of legal entities – non-residents. Such income includes dividends, interest, freight, royalties, engineering income, etc. A legal entity – resident may be obliged to comply with the provisions of tax legislation to tax such income with corporate income tax, which is also called "non-resident income tax" or "repatriation tax". An analysis of the norms of the Tax Code of Ukraine, which regulate the procedure for payment of non-resident income tax, was carried out. The composition of residents who must act as tax agents when paying income to non-residents and withholding non-resident income tax was studied. Attention is paid to the rates that should be applied by legal entities – residents when taxing incomes paid from Ukraine to legal entities – non-resident. The term is specified when legal entities – residents, which have withheld tax from the income of non-residents, must transfer this tax to the budget. An analysis of tax legislation was carried out in terms of the application of international treaties for the avoidance of double taxation. Cases were considered when legal entities – residents, when paying income to legal entities – non-residents, should not withhold non-resident income tax at the source of the payment. The conditions under which legal entities – residents can reduce the amount of non-resident income tax paid to the budget or avoid paying this tax have been studied. Attention is focused on the document that confirms that the non-resident is a tax resident of the relevant country, which means that he can claim tax benefits (for example, claim a reduced tax rate on his income). The conditions under which the controlling body can refuse to grant tax benefits regarding the exemption of income from taxation or the application of a reduced rate on non-resident income tax to these incomes are considered. Attention is paid to the peculiarities of the reflection in the accounting of the legal entity – resident of the operation of payment of income from Ukraine in favor of the legal entity – non-resident and the accounting of withheld nonresident income tax.