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Information × Registration Number 0220U000248, 0119U000570 , R & D reports Title Recognition of permanent esteblishment of non-resident for tax purposes: world experience and Ukraine popup.stage_title Head Tymchenko Leonid Dmitrievivich, Registration Date 24-01-2020 Organization National university of state tax servise of Ukraine popup.description2 The object of the study is the social relations that arise between the non-resident, the State of his residence and the State of the source of income on the basis of double tax agreements and the rules of national law of the respective contracting states. The purpose of the work is to characterize the current State and tendencies of development of the Permanent Representation Institute in terms of its features and the mechanism of profit attribution on the basis of generalization of positive world experience and with the formulation of proposals for improvement of normative principles and practice of applying the standards of the Permanent Representation Institute in Ukraine. Research methods - methodological basis of implementation research has become the use of a set of general scientific and special research methods: dialectical method; historical and legal method; comparative legal method; formal and legal method; structural and functional method. Scientific novelty and practical significance of the obtained scientific results is to characterize the key features of a permanent establishment non - resident in the context of its main types and attribution of income to permanent representation of the non-resident in the context of existing approaches and practices of their application. Testing the results of the study. According to the results of the work the author's team published 17 works, including 1 article in foreign Scopus-indexed publication, 4 articles in professional journals and 12 abstracts reports of scientific and communicative activities. The main provisions of the study discussed at meetings of the author's team and methodological seminars. Product Description popup.authors Іванюк В. Е. Бережнюк І. І. Евсеева І. О. Задорожня Л.А. Кармаліта М. В. Селезень П. О. Семенюк Н. О. Стадник М. В. Супрун Н. М. Тимченко Л. Д. Шенгель А. Д. popup.nrat_date 2020-04-02 Close