Key legal and tax issues for the pharmaceutical business: classic and new cases of reclassification of non-permanent representation office into a permanent one, cases of recognition of a Ukrainian legal entity as a permanent representation office (relevant not only for the pharmaceutical business), features of tax inspections of the pharmaceutical business were discussed during the webinar. The speakers shared the practice of concluding service agreements with and without VAT, focused on marketing services in detail, and considered the issue of tax adjustments for income tax when working with non-residents.
During the event, we discussed:
- Calculation of taxes payable by the permanent establishment
- Features of filing income tax returns by a non-profit and permanent establishment
- Mistakes in registering a parent company in Ukraine
- Service contracts with VAT and without VAT
- Marketing services and VAT
- Tax adjustments from income tax under working with non-residents
Speakers:
Andriana Martyniv
Managing Partner, Head of Tax practice, Martyniv Law. Andriana specializes in tax law, land issues, and advising agricultural and pharmaceutical businesses.
Yana Zholobetska
Head of accounting and auditing practice, auditor, Martyniv Law. Yana has been working in consulting for over 10 years, focusing on advising various business segments on taxation and accounting issues.
Maksym Produn
Counsel, Martyniv Law. Maksym has in-depth expertise in taxation, significant experience in supporting tax inspections, including requalification in permanent establishments.
