TAX RESIDENCE ISSUES FOR UKRAINIAN EMPLOYEES WORKING ABROAD
DOI:
https://doi.org/10.32689/2523-4536/74-14Keywords:
tax resident, personal income tax, dual residence, permanent place of residence, center of vital interests, 183 daysAbstract
The tax resident status creates unlimited tax liabilities for individual in Ukraine. Today the war in Ukraine changes the employment of Ukrainians dramatically. Many Ukrainian enterprises have been forced to relocate business to other regions or states and have changed how their business is conducted (e.g. Ukrainian airlines relocated aircrafts and crew to other countries). This temporary dislocation of people can have tax consequences for those individuals and the businesses for which they work. In the article criterions of tax residency are researched and defined loopholes that may lead to tax residence avoidance or, contrary, may create a risk of dual residence conflict for the Ukrainian nationals, especially during the war time. It is proposed to widen the criterions of tax residency during the martial law in Ukraine for the proper definition of the tax residence of Ukrainians who stay abroad more than 183 days during the calendar year, but hold the center of vital interests in Ukraine.
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