{"id":10508,"date":"2026-02-09T21:06:29","date_gmt":"2026-02-09T19:06:29","guid":{"rendered":"https:\/\/inprojournal.org\/?page_id=10508"},"modified":"2026-02-09T21:07:27","modified_gmt":"2026-02-09T19:07:27","slug":"2019-5-9","status":"publish","type":"page","link":"https:\/\/inprojournal.org\/en\/2019-5-9\/","title":{"rendered":"2019-5-9"},"content":{"rendered":"\n<p><\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\">\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"734\" height=\"1024\" src=\"https:\/\/inprojournal.org\/wp-content\/uploads\/2023\/03\/018-cover-734x1024.jpg\" alt=\"\" class=\"wp-image-3609\" style=\"width:217px;height:302px\" srcset=\"https:\/\/inprojournal.org\/wp-content\/uploads\/2023\/03\/018-cover-734x1024.jpg 734w, https:\/\/inprojournal.org\/wp-content\/uploads\/2023\/03\/018-cover-215x300.jpg 215w, https:\/\/inprojournal.org\/wp-content\/uploads\/2023\/03\/018-cover-768x1071.jpg 768w, https:\/\/inprojournal.org\/wp-content\/uploads\/2023\/03\/018-cover-1101x1536.jpg 1101w, https:\/\/inprojournal.org\/wp-content\/uploads\/2023\/03\/018-cover-1468x2048.jpg 1468w, https:\/\/inprojournal.org\/wp-content\/uploads\/2023\/03\/018-cover-scaled.jpg 1835w\" sizes=\"auto, (max-width: 734px) 100vw, 734px\" \/><\/figure>\n\n\n\n<div style=\"height:26px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-small-font-size\">Theory and practice of intellectual property<br>\u2116 5 \/ 2019<\/p>\n\n\n\n<p class=\"has-small-font-size\">ISSN (Print) 2308-0361<br>ISSN (Online) 2519-2744<\/p>\n\n\n\n<div class=\"wp-block-buttons has-custom-font-size is-content-justification-left is-layout-flex wp-container-core-buttons-is-layout-fdcfc74e wp-block-buttons-is-layout-flex\" style=\"font-size:10px\">\n<div class=\"wp-block-button is-style-outline is-style-outline--1\"><a class=\"wp-block-button__link has-black-color has-text-color has-custom-font-size wp-element-button\" href=\"https:\/\/drive.google.com\/file\/d\/1aT7ZSmNwzNbSK79_j_1GALflxVvk52PM\/view\" style=\"border-radius:10px;font-size:10px\" target=\"_blank\" rel=\"noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"14\" height=\"14\" class=\"wp-image-362\" style=\"width: 14px;\" src=\"https:\/\/test.inprojournal.org\/wp-content\/uploads\/2023\/01\/free-icon-pdf-201153.png\" alt=\"\" srcset=\"https:\/\/inprojournal.org\/wp-content\/uploads\/2023\/01\/free-icon-pdf-201153.png 512w, https:\/\/inprojournal.org\/wp-content\/uploads\/2023\/01\/free-icon-pdf-201153-300x300.png 300w, https:\/\/inprojournal.org\/wp-content\/uploads\/2023\/01\/free-icon-pdf-201153-150x150.png 150w, https:\/\/inprojournal.org\/wp-content\/uploads\/2023\/01\/free-icon-pdf-201153-450x450.png 450w, https:\/\/inprojournal.org\/wp-content\/uploads\/2023\/01\/free-icon-pdf-201153-106x106.png 106w, https:\/\/inprojournal.org\/wp-content\/uploads\/2023\/01\/free-icon-pdf-201153-80x80.png 80w\" sizes=\"auto, (max-width: 14px) 100vw, 14px\" \/> PDF (Ukrainian)<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:26px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-small-font-size\">DOI: <a href=\"https:\/\/doi.org\/10.33731\/52019.186330\">https:\/\/doi.org\/10.33731\/52019.186330<\/a><\/p>\n\n\n\n<p class=\"has-small-font-size\">Published \u00a0\u00a0\u00a0\u00a0\u00a02019-12-15<\/p>\n\n\n\n<div style=\"height:8px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img decoding=\"async\" src=\"https:\/\/inprojournal.org\/wp-content\/uploads\/2025\/11\/CC-2.png\" alt=\"\" class=\"wp-image-6960\" style=\"width:131px;height:auto\"\/><\/figure>\n\n\n\n<p class=\"has-small-font-size\"><\/p>\n\n\n\n<p class=\"has-small-font-size\"><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<p class=\"has-medium-font-size\"><strong>The state and problems of the development of taxation of intellectual property operations<\/strong><\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>Oleksandr Butnik-Siverskiy<\/strong><br>Ukraine<\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>Abstract<br><\/strong>The article summarizes from a scientific point of view the state and economic nature of changes in taxation of operations in the innovation-intellectual economy with objects of intellectual property rights (IPR) taking into account the processes that are followed in the European Union (EU). The author considers in detail the content and classification of IPRs that are included into intangible assets. Emphasis is placed on conducting the operations with IPRs, linking with the implementation of the relevant state tax policy through the Tax Code of Ukraine, which regulates the relations arising in the field of tax and fees collection. The author systematically considers the dynamics of changes in the tax system of Ukraine in the direction of adjustment (increase or decrease) of the financial result before the taxation (profit or loss), determined in the financial statements of the enterprise on the difference in accordance with national provisions (standards) of accounting or international standards of financial reporting. The article considers the value added tax taxation of operations with IPRs under a license agreement when paying royalties as double taxation. Attention is paid to changing the tax base, taking into account the various constraints on the content and amount of costs that are defined in accounting system, with the disclosure of the generalization of approaches of different countries to the profit taxation of corporations. The author analyzes tax rates of separate taxes, expressed in absolute units, that are characterized by greater volatility, and researches the growth of hryvnia equivalents in hard currencies of tax rates due to the devaluation of hryvnia, which leads to a nominal increase in state budget revenues. Attention is drawn to the fact that there are not fully taken into account the specifics of tax regulators of creation, acquisition and use of IPRs and the transfer of technologies that require the harmonization of financial, tax and accounting legislation in Ukraine with the application of EU common approaches to taxation of profit by amending the legal acts regarding their realization.<\/p>\n\n\n\n<p><strong>Keywords: <\/strong>objects of intellectual property rights, tax policy, tax base, accounting, commercialization of intellectual property<\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>References<\/strong><\/p>\n\n\n\n<p>\u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0439 \u043a\u043e\u0434\u0435\u043a\u0441 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 : \u0417\u0430\u043a\u043e\u043d \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0432\u0456\u0434 2 \u0433\u0440\u0443\u0434\u043d\u044f 2010 \u0440\u043e\u043a\u0443 \u2116 2755-VI. \u0420\u0435\u0434\u0430\u043a\u0446\u0456\u044f \u0432\u0456\u0434 1 \u0447\u0435\u0440\u0432\u043d\u044f 2019 \u0440\u043e\u043a\u0443. <br><a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/2755-172\">https:\/\/zakon.rada.gov.ua\/laws\/show\/2755-172<\/a><\/p>\n\n\n\n<p>\u041a\u043e\u043d\u0432\u0435\u043d\u0446\u0456\u044f \u043f\u0440\u043e \u0437\u0430\u0441\u043d\u0443\u0432\u0430\u043d\u043d\u044f \u0412\u0441\u0435\u0441\u0432\u0456\u0442\u043d\u044c\u043e\u0457 \u043e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u0457 \u0456\u043d\u0442\u0435\u043b\u0435\u043a\u0442\u0443\u0430\u043b\u044c\u043d\u043e\u0457 \u0432\u043b\u0430\u0441\u043d\u043e\u0441\u0442\u0456. <br><a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/995_169.33\">https:\/\/zakon.rada.gov.ua\/laws\/show\/995_169.33<\/a><\/p>\n\n\n\n<p>\u0426\u0438\u0432\u0456\u043b\u044c\u043d\u0438\u0439 \u043a\u043e\u0434\u0435\u043a\u0441 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 : \u0417\u0430\u043a\u043e\u043d \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u2116 435-IV 16 \u0441\u0456\u0447\u043d\u044f 2003 \u0440\u043e\u043a\u0443. \u0420\u0435\u0434\u0430\u043a\u0446\u0456\u044f \u0432\u0456\u0434 31 \u0431\u0435\u0440\u0435\u0437\u043d\u044f 2019 \u0440\u043e\u043a\u0443.<br><a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/435-154\">https:\/\/zakon.rada.gov.ua\/laws\/show\/435-154<\/a><\/p>\n\n\n\n<p>\u041f\u0440\u043e \u0437\u0430\u0442\u0432\u0435\u0440\u0434\u0436\u0435\u043d\u043d\u044f \u041f\u043e\u043b\u043e\u0436\u0435\u043d\u043d\u044f (\u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0443) \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 : \u043d\u0430\u043a\u0430\u0437 \u041c\u0456\u043d\u0456\u0441\u0442\u0435\u0440\u0441\u0442\u0432\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u0456\u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u2116 242 \u0432\u0456\u0434 18 \u0436\u043e\u0432\u0442\u043d\u044f 1999 \u0440\u043e\u043a\u0443. \u0420\u0435\u0434\u0430\u043a\u0446\u0456\u044f \u0432\u0456\u0434 1 \u0441\u0456\u0447\u043d\u044f 2015 \u0440\u043e\u043a\u0443. <br><a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/z0750-99\">https:\/\/zakon.rada.gov.ua\/laws\/show\/z0750-99<\/a><\/p>\n\n\n\n<p>\u041f\u0440\u043e \u0437\u0430\u0442\u0432\u0435\u0440\u0434\u0436\u0435\u043d\u043d\u044f \u041d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u043d\u044f (\u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0443) \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 1 \u00ab\u0417\u0430\u0433\u0430\u043b\u044c\u043d\u0456 \u0432\u0438\u043c\u043e\u0433\u0438 \u0434\u043e \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456\u00bb : \u043d\u0430\u043a\u0430\u0437 \u041c\u0456\u043d\u0456\u0441\u0442\u0435\u0440\u0441\u0442\u0432\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u0456\u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u2116 73 \u0432\u0456\u0434 7 \u043b\u044e\u0442\u043e\u0433\u043e 2013 \u0440\u043e\u043a\u0443. \u0420\u0435\u0434\u0430\u043a\u0446\u0456\u044f \u0432\u0456\u0434 23 \u043b\u0438\u043f\u043d\u044f 2019 \u0440\u043e\u043a\u0443. <br><a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/z0336-13.5\">https:\/\/zakon.rada.gov.ua\/laws\/show\/z0336-13.5<\/a><\/p>\n\n\n\n<p>\u041f\u0440\u043e \u0437\u0430\u0442\u0432\u0435\u0440\u0434\u0436\u0435\u043d\u043d\u044f \u041f\u043e\u043b\u043e\u0436\u0435\u043d\u043d\u044f (\u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0443) \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 19 : \u043d\u0430\u043a\u0430\u0437 \u041c\u0456\u043d\u0456\u0441\u0442\u0435\u0440\u0441\u0442\u0432\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u0456\u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u2116163 \u0432\u0456\u0434 7 \u043b\u0438\u043f\u043d\u044f 1999 \u0440\u043e\u043a\u0443. \u0420\u0435\u0434\u0430\u043a\u0446\u0456\u044f \u0432\u0456\u0434 9 \u0441\u0435\u0440\u043f\u043d\u044f 2013 \u0440\u043e\u043a\u0443. <br><a href=\"https:\/\/zakon. rada. gov.ua\/laws\/show\/z0499-996\">https:\/\/zakon. rada. gov.ua\/laws\/show\/z0499-996<\/a><\/p>\n\n\n\n<p>\u0425\u043e\u0434\u0437\u0438\u0446\u044c\u043a\u0430 \u0412. \u0412. \u0423\u043d\u0438\u043a\u043d\u0435\u043d\u043d\u044f \u043f\u043e\u0434\u0432\u0456\u0439\u043d\u043e\u0433\u043e \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u0434\u043e\u0445\u043e\u0434\u0456\u0432: \u0441\u0432\u0456\u0442\u043e\u0432\u0456 \u0442\u0435\u043d\u0434\u0435\u043d\u0446\u0456\u0457. \u0424\u0456\u043d\u0430\u043d\u0441\u0438 \u0423\u043a\u0440\u0430\u0457\u043d\u0438. \u2116 4. 2019. \u0421. 79\u201396.<\/p>\n\n\n\n<p>\u042e\u0448\u043a\u043e \u0421. \u0412. \u0412\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0457 \u0441\u0442\u0430\u0432\u043a\u0438 \u044f\u043a \u0456\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442 \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f \u0437\u0440\u043e\u0441\u0442\u0430\u043d\u043d\u044f \u0434\u043e\u0445\u043e\u0434\u0456\u0432 \u0431\u044e\u0434\u0436\u0435\u0442\u0443 \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456. \u0424\u0456\u043d\u0430\u043d\u0441\u0438 \u0423\u043a\u0440\u0430\u0457\u043d\u0438. \u2116 2. 2018. \u0421. 109\u2013128.<\/p>\n\n\n\n<p>\u041b\u0443\u043d\u0456\u043d\u0430 \u0406. \u041e., \u0411\u0456\u043b\u043e\u0443\u0441\u043e\u0432\u0430 \u041e. \u0421. \u0420\u0435\u0444\u043e\u0440\u043c\u0443\u0432\u0430\u043d\u043d\u044f \u043f\u043e\u0434\u0430\u0442\u043a\u0443 \u043d\u0430 \u043f\u0440\u0438\u0431\u0443\u0442\u043e\u043a \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432 \u0443 \u043a\u043e\u043d\u0442\u0435\u043a\u0441\u0442\u0456 \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f \u0441\u0442\u0456\u0439\u043a\u043e\u0441\u0442\u0456 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u0445 \u0444\u0456\u043d\u0430\u043d\u0441\u0456\u0432. \u0415\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430 \u0423\u043a\u0440\u0430\u0457\u043d\u0438. \u2116 7. 2018. C. 46\u201358.<\/p>\n\n\n\n<p>\u041f\u0440\u043e \u0437\u0430\u043f\u043e\u0431\u0456\u0433\u0430\u043d\u043d\u044f \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u043a\u0430\u0442\u0430\u0441\u0442\u0440\u043e\u0444\u0438 \u0442\u0430 \u0441\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f \u043f\u0435\u0440\u0435\u0434\u0443\u043c\u043e\u0432 \u0434\u043b\u044f \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u043e\u0433\u043e \u0437\u0440\u043e\u0441\u0442\u0430\u043d\u043d\u044f \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456 : \u0417\u0430\u043a\u043e\u043d \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0432\u0456\u0434 27 \u0431\u0435\u0440\u0435\u0437\u043d\u044f 2014 \u0440\u043e\u043a\u0443 \u2116 1166-VII. \u0420\u0435\u0434\u0430\u043a\u0446\u0456\u044f \u0432\u0456\u0434 19 \u0433\u0440\u0443\u0434\u043d\u044f 2018 \u0440\u043e\u043a\u0443. <br><a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/1166-18\">https:\/\/zakon.rada.gov.ua\/laws\/show\/1166-18<\/a><\/p>\n\n\n\n<p>\u041f\u0440\u043e \u0432\u043d\u0435\u0441\u0435\u043d\u043d\u044f \u0437\u043c\u0456\u043d \u0434\u043e \u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u0434\u0435\u043a\u0441\u0443 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0442\u0430 \u0434\u0435\u044f\u043a\u0438\u0445 \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0447\u0438\u0445 \u0430\u043a\u0442\u0456\u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0449\u043e\u0434\u043e \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f \u0437\u0431\u0430\u043b\u0430\u043d\u0441\u043e\u0432\u0430\u043d\u043e\u0441\u0442\u0456 \u0431\u044e\u0434\u0436\u0435\u0442\u043d\u0438\u0445 \u043d\u0430\u0434\u0445\u043e\u0434\u0436\u0435\u043d\u044c \u0443 2016 \u0440\u043e\u0446\u0456: \u0417\u0430\u043a\u043e\u043d \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0432\u0456\u0434 24 \u0433\u0440\u0443\u0434\u043d\u044f 2015 \u0440\u043e\u043a\u0443 \u2116 909-VIII. <br><a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/909-19\/paran153\">https:\/\/zakon.rada.gov.ua\/laws\/show\/909-19\/paran153<\/a><\/p>\n\n\n\n<p>\u041f\u0440\u043e \u0432\u043d\u0435\u0441\u0435\u043d\u043d\u044f \u0437\u043c\u0456\u043d \u0434\u043e \u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u0434\u0435\u043a\u0441\u0443 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0442\u0430 \u0434\u0435\u044f\u043a\u0438\u0445 \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0447\u0438\u0445 \u0430\u043a\u0442\u0456\u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0449\u043e\u0434\u043e \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f \u0437\u0431\u0430\u043b\u0430\u043d\u0441\u043e\u0432\u0430\u043d\u043e\u0441\u0442\u0456 \u0431\u044e\u0434\u0436\u0435\u0442\u043d\u0438\u0445 \u043d\u0430\u0434\u0445\u043e\u0434\u0436\u0435\u043d\u044c \u0443 2017 \u0440\u043e\u0446\u0456 : \u0417\u0430\u043a\u043e\u043d \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0432\u0456\u0434 20 \u0433\u0440\u0443\u0434\u043d\u044f 2016 \u0440\u043e\u043a\u0443 \u2116 1791-VIII. <br><a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/1791-19\">https:\/\/zakon.rada.gov.ua\/laws\/show\/1791-19<\/a><\/p>\n\n\n\n<p>Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) COM\/2016\/0683 final &#8211; 2016\/0336 (CNS). <br><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/en\/ALL\/?uri=CELEX%3A52016PC0683\">https:\/\/eur-lex.europa.eu\/legal-content\/en\/ALL\/?uri=CELEX%3A52016PC0683<\/a><\/p>\n\n\n\n<p>Communication from the Commission to the European Parliament and the Concil. A Faqir and Efficient Corporate Tax System in European Union: 5 Key Areas for Action. Brussels. 17.6.2015COM (2015) 302 Final. <br><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX%3A520 15DC0302\">https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX%3A520 15DC0302<\/a><\/p>\n\n\n\n<p>Commission proposes major corporate tax reform for the EU.\u201325\/10\/2016. <\/p>\n\n\n\n<p>\u041b\u044e\u0442\u0438\u0439 \u0406. \u041e., \u0406\u0432\u0430\u043d\u044e\u043a \u0412. \u0415. \u041e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u0456\u043d\u0434\u0438\u0432\u0456\u0434\u0443\u0430\u043b\u044c\u043d\u0438\u0445 \u0434\u043e\u0445\u043e\u0434\u0456\u0432 \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456: \u0430\u043a\u0442\u0443\u0430\u043b\u044c\u043d\u0456 \u043f\u0438\u0442\u0430\u043d\u043d\u044f \u043c\u043e\u0434\u0435\u0440\u043d\u0456\u0437\u0430\u0446\u0456\u0457. \u0424\u0456\u043d\u0430\u043d\u0441\u0438 \u0423\u043a\u0440\u0430\u0457\u043d\u0438. \u2116 1. 2019. \u0421. 30\u201349.<\/p>\n\n\n\n<p>\u041f\u0440\u043e \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0435 \u0440\u0435\u0433\u0443\u043b\u044e\u0432\u0430\u043d\u043d\u044f \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u0443 \u0441\u0444\u0435\u0440\u0456 \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0443 \u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0456\u0439: \u0417\u0430\u043a\u043e\u043d \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u2116 143-V \u0432\u0456\u0434 14 \u0432\u0435\u0440\u0435\u0441\u043d\u044f 2006 \u0440\u043e\u043a\u0443. URL: https:\/\/zakon. rada.gov.ua\/laws\/show\/143-16\/ed20060914<\/p>\n\n\n\n<p>\u041f\u0440\u043e \u0437\u0430\u0442\u0432\u0435\u0440\u0434\u0436\u0435\u043d\u043d\u044f \u041f\u043e\u043b\u043e\u0436\u0435\u043d\u043d\u044f (\u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0443) \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 : \u043d\u0430\u043a\u0430\u0437 \u041c\u0456\u043d\u0456\u0441\u0442\u0435\u0440\u0441\u0442\u0432\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u0456\u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u2116 290 \u0432\u0456\u0434 29 \u043b\u0438\u0441\u0442\u043e\u043f\u0430\u0434\u0430 1999 \u0440\u043e\u043a\u0443. \u0420\u0435\u0434\u0430\u043a\u0446\u0456\u044f \u0432\u0456\u0434 9 \u0441\u0435\u0440\u043f\u043d\u044f 2013 \u0440\u043e\u043a\u0443. <br><a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/z0860-99\">https:\/\/zakon.rada.gov.ua\/laws\/show\/z0860-99<\/a><\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Theory and practice of intellectual property\u2116 5 \/ 2019 ISSN (Print) 2308-0361ISSN (Online) 2519-2744 DOI: https:\/\/doi.org\/10.33731\/52019.186330 Published \u00a0\u00a0\u00a0\u00a0\u00a02019-12-15 The state and problems of the development of taxation of intellectual property operations Oleksandr Butnik-SiverskiyUkraine AbstractThe article summarizes from a scientific point of view the state and economic nature of changes in taxation of operations in the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-10508","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/pages\/10508","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/comments?post=10508"}],"version-history":[{"count":3,"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/pages\/10508\/revisions"}],"predecessor-version":[{"id":10513,"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/pages\/10508\/revisions\/10513"}],"wp:attachment":[{"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/media?parent=10508"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}