Legal Status and Peculiarities of Taxation of E-Residents in Ukraine

Even in times of war, Ukraine is introducing new, unconventional ways of doing business. The article will deal with one of them, namely doing business in Ukraine without the physical presence of the entrepreneur, i. e. by a socalled e-resident. The Ukrainian government expects to attract a wider range of foreign entrepreneurs in this way. First of all, foreign IT-specialists may act in this capacity. Certainly, such a way of doing business is best suited to such crisis stages in the state’s history as an armed conflict or a pandemic. The legal regulation of the status and peculiarities of taxation of e-residents appeared in Ukrainian legislation only at the end of 2022, so the practice of its application is small and certainly may cause some problems, for example in the area of double taxation. However, the results of the study of the specifics of legal regulation of these aspects in Ukraine may provide a basis for understanding new approaches that can be used for the international organisation of work of small entrepreneurs, who are the most affected by economic crises.