Налоговый кодекс Украины не внес ясности в отношения налогообложения операций перехода права собственности на активы между нерезидентами. В статье рассматриваются вопросы, связанные с налогом на прибыль и подоходным налогом, международными договорами об избежании двойного налогообложения и правом украинских властей собирать иностранные налоги на территории Украины, а также с обложением налогом на добавленную стоимость операций купли-продажи недвижимого имущества. В результате автор приходит к выводу, что отсутствует ясное руководство для нерезидентов – юридических лиц, которые решили уплатить подоходный налог в Украине, если они не зарегистрированы в Украине и не прибегали к помощи украинского посредника.
When the transfer of Ukrainian property (assets, shares, real estate, etc) by non-residents to other non-residents generally ceased to be something extraordinary, the respective Ukrainian tax law remained uncertain. There is a risk that the Ukrainian tax authorities may seek the recovery of Ukrainian tax claims in foreign jurisdictions and there are already precedents of such performance by the Ukrainian tax authorities.
If non-residents sell their Ukrainian assets, such transactions are basically taxable in Ukraine. The Ukrainian tax may be reduced, even to zero, by an applicable double taxation treaty. Currently neither tax nor any other Ukrainian legislation on foreign investments contains a mechanism, that would allow the collection of the Ukrainian withholding tax in cases where the seller and buyer, both of which are foreign legal entities without a registered presence in Ukraine (e.g., permanent establishment), settle outside of Ukraine.
The most treaties (for example, treaties with the Netherlands, the UK and the USA), gains derived by a non-resident from the alienation of immovable property situated in Ukraine or from the alienation of Ukrainian shares (other than shares quoted on a stock exchange) or participatory interests, the value of which is derived principally from immovable property situated in Ukraine, are subject to taxation in Ukraine. Some treaties exempting gains from alienation of the Ukrainian shares from taxation in Ukraine. These also include such jurisdictions, as: Cyprus, Turkey and Slovakia.
Whereas the sale of shares, participatory interests and land plots (except those located under buildings and forming the part of their value) does not amount to a VATable transaction in Ukraine, the sale of other immovable property, including commercial, is subject to payment of 20% VAT. As there is no procedure for VAT registration of non-residents, unless these non-residents operate in Ukraine through their permanent establishments, this generally results in a situation similar to the one described above, i.e. there may be taxable transactions and a taxable base, but the Ukrainian tax legislation fails to impose a positive obligation on a non-resident to pay the VAT and there is no effective mechanism providing for such tax payment.
Among the novelties introduced by the Tax Code are new powers vested with the Ukrainian tax authorities providing them with assistance to collect foreign tax debts on the territory of Ukraine. Generally, if an international treaty provides for the possibility for Ukrainian tax authorities to collect a foreign tax debt from the respective Ukrainian taxpayer, then there is a positive obligation on the authorities to collect such foreign tax debt.
Analysis of applicable Ukrainian legislation confirms that there is no effective mechanism enabling the collection of Ukrainian withholding tax in cases where the seller and buyer, both of which are foreign legal entities without registered presence in Ukraine, settle outside Ukraine without the involvement of any Ukrainian intermediary. The Tax Code did not bring any clarity to this issue and there is still no clear guidance for a non-resident that considers paying of a Ukrainian tax.
Автор: Dmytro B. Ivanusa
Источник: Ukrainian Journal of Business Law. – 2012. – № 1-2. – Р. 18 – 19.