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of March 30, 2011 No. 3917/5/12-0216

GNAU considered the letter of the American chamber of commerce in Ukraine of 28.02.2011 No. 11-102 concerning application of the term of the beneficial owner and reports.

Before adoption of the Tax code of Ukraine the term "beneficial (actual) receiver (owner)" was already used for determination of person which has the right to the benefits and privileges provided by the international agreement about avoidance of double taxation unlike person who is only the designated (authorized) person as the agent, the intermediary, nominal (but not actual) the owner. This term is used in the majority of such agreements signed by Ukraine.

Any document which confirms the actual right of person to such income can be the document for recognition of person by the actual owner of the income. For example, in case of payment of royalty the actual owner of such income shall confirm the actual right (copyright) of the receipt of such income certified as appropriate and, respectively, documented by the license, the patent which officially is drawn up by trademark and so forth (question 3).

The nonresident has no right to release from the taxation in Ukraine or the reduced tax rate according to the international treaty if such international treaty does not provide availability at the nonresident of the status of the beneficial owner of the income from Ukraine as necessary condition for release from the taxation in Ukraine or applications of the reduced tax rate (question 4).

The tax concept of the beneficial owner is, as a rule, applied to payment of dividends, percent and royalty (question 5).

To interpretation of concept of the beneficial owner bodies of GNSU can apply Comments both OESR, and the UN to the standard tax convention (question 6).


Vice-chairman of the commission on carrying out reorganization of GNAU, vice-chairman of GNSU S. Doctor


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