According to the document, the permanent representation now includes:

a) construction site, construction, assembly or installation facility or related supervision activities, if the total duration of work (within one project or related projects) performed by a non-resident through employees or other personnel employed them for such purposes, exceeds 12 months;

b) the provision of services by a non-resident (other than personnel services), including consultancy services, through employees hired by him for such purposes, if such activities are carried out (within one project or a project related to it) in Ukraine during the period or periods with a total duration of more than 183 days in any lunar period;

c) persons who have and usually exercise the authority to negotiate the essential terms of agreements, as a result of which the non-resident enters into agreements (contracts) without significant change of such conditions, and / or enter into agreements (contracts) on behalf of the nonresident a person in the interests, at the expense and / or for the benefit of only one non-resident and / or related non-residents;

d) persons who have and usually exercise the authority to keep (store) stocks (goods) belonging to a non-resident, from which the supply of stocks (goods) on behalf of a non-resident, except for residents - owners of temporary storage or customs warehouses.

When calculating the total period during which a non-resident operates in Ukraine, the non-resident adds:

- duration of activity of a non-resident in Ukraine, which is carried out during several consecutive or inconsistent periods, which separately are less than a full calendar month, but in total exceed 30 days;
- duration of activity of related persons of this non-resident in Ukraine, if such activity is closely related to the activity of a non-resident defined in subparagraphs "a" and "b" and is carried out for several consecutive or non-consecutive periods exceeding 30 days.

The activity that has the characteristics of a permanent establishment may be evidenced by:

- provision by a non-resident of mandatory instructions (including by electronic means or by transmission of electronic media) and their implementation by a person;
- the person has and uses the e-mail address of the corporate e-mail of the non-resident and / or its related persons for communication with the non-resident and / or third parties with whom the non-resident has already concluded or will conclude agreements or other agreements;
- realization by a person of the right to own or dispose of stocks (goods) or other assets of a non-resident in Ukraine or their significant share on the basis of relevant instructions of a non-resident;
- the person has premises leased on his own behalf for storage of property acquired at the expense of a non-resident or owned by a non-resident or third parties and subject to transfer to third parties at the direction of the non-resident or for other purposes specified by the nonresident.

Permanent representation of a non-resident in Ukraine is also recognized if the activity in Ukraine is carried out by several non-resident related parties, if such activity together goes beyond the activities of a preparatory or ancillary nature for such a group of non-resident related parties.

Recognition of a person as a controlling person in accordance with the provisions of Article 39-2 of the Tax Code is not a permanent establishment.

A non-resident is not considered to have a permanent establishment in Ukraine if it carries out economic activities through a resident intermediary, but the provision of agency, trust, commission and other similar intermediary services for the sale or purchase of goods (works, services) at the expense of in the interests and / or in favor of the non-resident is carried out within the main (ordinary) activities of the resident and under normal conditions.

Also, it should be noted that the adopted law significantly changes the rules for determining the object of taxation for corporate income tax for permanent establishments. From now on, the only method of determining the amount of income tax will be the "direct" method, according to which the object of taxation of the representative office must be determined by transfer pricing rules and correspond to the profit of an independent enterprise operating in the same or similar activities. permanent representation of which it is.