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Events > IFA Ukraine > IFA Ukraine Seminar on E-commerce: Latest Developments in Ukrainian Legislation and International Practice

IFA Ukraine Seminar on E-commerce: Latest Developments in Ukrainian Legislation and International Practice

10 November, 2015, Kyiv, Ukraine

November 10th, 2015, IFA Ukraine organized its seminar dedicated to the topic of e-commerce.

Senior-level lawyers specializing in IP and tax laws covered latest developments in Ukrainian legislation and international practice with regard to e-commerce.

Seminar agenda was focused on recent law on e-commerce, NBU regulations on electronic payments, tax treatment of e-commerce (PE, VAT), IP issues, as well as on major trends in international tax practice (Google, Amazon cases) and status update on e-commerce within BEPS Action Plan.

The seminar panel was joined by IFA Ukraine Members Viktoriia Fomenko, Dentons, Alina Guseynova, Deloitte, Taras Kyslyy, Egorov Puginsky Afanasiev & Partners Ukraine, Oleksandr Maydanyk, Egorov Puginsky Afanasiev & Partners Ukraine, Natalia Mysnyk, GOLAW, and Olena Vardamatska, Wolf Theiss Kyiv office.

Taras Kyslyy introduced to Seminar participants the Law of Ukraine "On E-commerce", effective as of September 30th, 2015, as well as discussed in details major novelties and possible practical implications for businesses.

Viktoriia Fomenko covered the topic of "Tax treatment of e-commerce in Ukraine: PE risks and VAT". Viktoriia denoted that one of the most important issues in the area of e-commerce taxation is the characterization of income derived from the sale or transfer of certain intangible goods or services. Digitization makes it difficult and complex to determine whether income represents sales income or services income or whether intangible product has been licensed. With regard to Ukrainian general tax framework for e-commerce, Viktoriia pointed out to no special rules for e-commerce taxation, the issue of income characterization, PE risks for non-resident provider of services, VAT (place of supply, reverse charge VAT) and taxation of royalties.

Oleksandr Maydanyk discussed in his presentation "E-Commerce: Crackdown on international tech giants" major EU antitrust investigations on tax rulings with regard to Apple in Ireland, Starbucks in the Netherlands, Fiat in Luxembourg and Amazon in Luxembourg. Oleksandr noted that tax advantages for Starbucks and Fiat were ruled illegal, since obtained tax rulings endorsed artificial and complex methods to establish taxable profits. As a result, the Netherlands and Luxembourg were orderred to recover 20-30 million EUR each in back taxes.

Olena Vardamatska delivered a presentation "IP Rights of E-business : Key Issues and Strategies". Olena touched upon major areas where IP issue are relevant for e-business, such as software, trademark, website and domain, and provided practical recommendations to mitigate possible risks.

Natalia Mysnyk provided a general overview of the nature and definition of electronic money, as well as gave a detail legal and regulatory perspective of electronic payments in Ukraine.

Alina Guseynova gave a detail perspective of BEPS developments with regard to a digital economy, making a specific focus on the issue of artificial avoidance of PE status via warehouse schemes. Speaking on VAT issues, Alina noted that from 1 January 2015, the rules around the European Union on VAT place of supply of services have changed. This affected the sales of digital services (broadcasting, telecommunications and e-services) from a business to a consumer (private individuals and non-business entities eg, public authorities or charitable bodies). The place of taxation is, hence, determined by the location of the consumer.

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