Browsing by Author "ZAVIALOV, Yehor"

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    DOUBLE TAXATION OF UKRAINIANS ABROAD: WHAT IS IT AND HOW TO AVOID IT
    (2023) СМИЧОК, Євген Михайлович; SMYCHOK, Yevhen; ЗАВ’ЯЛОВ, Єгор Володимирович; ZAVIALOV, Yehor
    Після початку повномасштабного вторгнення російської федерації багато українців вимушені шукати долі в інших країнах, рятуючись від війни. Загалом після початку повномасштабної війни закородном опинилось близько 6,3 млн осіб, багато з яких почали шукати роботу та працювати. Тому метою статті є висвітлити наявні проблеми подвійного оподаткування та окреслити методи їх уникнення. Дуже часто виникає ситуація, коли працюючі громадяни України мають сплачувати податки як у країні, в якій працюють, так і в Україні. Тобто відбувається подвійне оподаткування. Тому постає питання як цьому запобігти. After the beginning of the full-scale invasion of the Russian Federation, many Ukrainians were forced to seek their fortunes in other countries, escaping from the war. In total, after the start of the full-scale war, about 6.3 million people found themselves abroad, many of whom began to look for work and work. Others continued to work remotely with Ukrainian employers at previous jobs, while paying taxes to the budget of Ukraine. This especially applies to teachers who continue to teach children remotely. Therefore, the purpose of the paper is to highlight the problems of double taxation that currently exist, and to outline the methods of their avoidance. Various aspects of the study of methods for preventing double taxation are highlighted in the works of domestic and foreign legal scholars, in particular K. Blankart, K. Vogel, L.K. Voronova, A.T. Kovalchuk, A.N. Kozyrina, M.P. Kucheryavenka, L.L. Lazebnyk, I.A. Laryutina, S.G. Pepelyaeva, I.Yu. Petrasha, S.F. Sutyrina, A.A. Shakiryanova, V.O.Shamraya, et al. However, tax relations are constantly developing, and their legal regulation is being improved, and in connection with such a situation that has occurred in our country, there is a need to review many related issues. In most European countries, there is a rule according to which foreigners can be recognized as tax residents and begin to be taxed, according to the legislation of the country in which they are located, after 183 days of stay on the territory of this state. Very often a situation arises when working citizens of Ukraine have to pay taxes both in the country in which they work and in Ukraine. That is, double taxation occurs, because many of those who leave do not know that after a certain period they become a tax resident. Therefore, the question arises how to prevent this.
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    ЧИННІСТЬ ДОГОВОРІВ ОРЕНДИ МАЙНА В УМОВАХ ВОЄННОГО СТАНУ. VALIDITY OF PROPERTY RENTAL AGREEMENTS DURING THE MARTIAL STATE
    (2023) ЗАВ’ЯЛОВ, Єгор Володимирович; ZAVIALOV, Yehor; МАЦАК, Олександр Анатолійович; MATSAK, Oleksandr
    Після початку повномасштабного вторгнення російської федерації багато українців вимушені шукати долі за кордоном, на інших неокупованих територіях України. У статті проаналізовано лист Торгово-промислової палати від 28.02.2022 р. Зазначено про визначення воєнного стану як форс-мажорною обставиною (обставиною непереборної сили). Також висвітлено проблему чинності договорів, строк яких закінчився в умовах воєнного стану. Запропоновано зміни до Цивільного кодексу України. After the beginning of the full-scale invasion of the Russian Federation, many Ukrainians were forced to seek happiness abroad, in other unoccupied territories of Ukraine. The paper analyzes the letter of the Chamber of Commerce and Industry dated February 28, 2022. The definition of martial law as circumstances of force majeure (circumstances of force majeure) is indicated. The issue of the validity of contracts that expired under martial law was also highlighted. Such contracts are the most problematic, since they expired during the period of martial law and it is not known what to do with them, whether they will be automatically extended. Amendments to the Civil Code of Ukraine were proposed, which specifically relate to the issue of extending the validity of real estate lease contracts during the period of martial law. The purpose of the paper is to highlight the problem of the validity of property lease contracts under martial law, to suggest ways to solve this situation. The paper also raised the issue of payment of contracts subject to limited use of the relevant property. Yes, because due to the war, a large number of Ukrainians are unable to use rented property or are very limited in its use. The corresponding norms of the Civil Code of Ukraine were noted, which provide that in such a case it will be necessary to reduce the amount of the corresponding rent. In case of impossibility of using such property due to objective circumstances, such lease is subject to cancellation. On this issue, an analogy was drawn with the times of the coronavirus pandemic, as well as the times of the Anti-Terrorist Operation. The relevant judicial practice of the cassation instance was also given, according to which the tenant must prove the existence of a cause-and- effect relationship between the impossibility of using the property and the force majeure circumstance. It was analyzed that the judicial practice on the issue of the need for a cause-and-effect relationship between the impossibility of using the property and the force majeure circumstance did not change with the beginning of the full-scale war and remained the same.