The Ukraine State Tax Service has issued guidance letter No. 2367/7/99-00-21-02-01-07 of 27 January 2021, which clarifies certain changes in the rules regarding permanent establishments (PE) with effect from 1 January 2021. This includes new requirements for non-residents to register as corporate taxpayers at the location of the PE in Ukraine before they begin to engage in economic activity in Ukraine through the PE. In relation to this, the letter clarifies that non-residents that already h…