{"id":8085,"date":"2020-03-19T17:13:54","date_gmt":"2020-03-19T15:13:54","guid":{"rendered":"https:\/\/audit-invest.com.ua\/?p=8085"},"modified":"2020-03-19T17:28:30","modified_gmt":"2020-03-19T15:28:30","slug":"chy-virno-vy-chytayete-normy-mizhnarodnyh-dogovoriv-pro-unyknennya-podvijnogo-opodatkuvannya","status":"publish","type":"post","link":"https:\/\/audit-invest.com.ua\/en\/articles\/blog\/chy-virno-vy-chytayete-normy-mizhnarodnyh-dogovoriv-pro-unyknennya-podvijnogo-opodatkuvannya","title":{"rendered":"\u0427\u0438 \u0432\u0456\u0440\u043d\u043e \u0412\u0438 \u0447\u0438\u0442\u0430\u0454\u0442\u0435 \u043d\u043e\u0440\u043c\u0438 \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u0438\u0445 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0456\u0432 \u043f\u0440\u043e \u0443\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?"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\">Sorry, this entry is only available in <a href=\"https:\/\/audit-invest.com.ua\/ua\/wp-json\/wp\/v2\/posts\/8085\" class=\"qtranxs-available-language-link qtranxs-available-language-link-ua\" title=\"\u0423\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u0430\">\u0423\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u0430<\/a>.<\/p><p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-7435 alignleft\" src=\"https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2019\/08\/Vasyleva.png\" alt=\"\" width=\"84\" height=\"85\" srcset=\"https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2019\/08\/Vasyleva.png 500w, https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2019\/08\/Vasyleva-150x150.png 150w, https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2019\/08\/Vasyleva-300x300.png 300w, https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2019\/08\/Vasyleva-400x400.png 400w\" sizes=\"auto, (max-width: 84px) 100vw, 84px\" \/><\/p>\n<p>\u041f\u0456\u0434\u0433\u043e\u0442\u043e\u0432\u043b\u0435\u043d\u043e:<\/p>\n<p><em><strong>\u0406\u043d\u043d\u0430 \u0412\u0430\u0441\u0456\u043b\u044c\u0454\u0432\u0430, \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u043d\u0442 \u0414\u0435\u043f\u0430\u0440\u0442\u0430\u043c\u0435\u043d\u0442\u0443 \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u0433\u043e \u0446\u0456\u043d\u043e\u0443\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f<\/strong><\/em><\/p>\n<p>&nbsp;<\/p>\n<p>\u0412 \u0443\u043c\u043e\u0432\u0430\u0445 \u0432\u0435\u0434\u0435\u043d\u043d\u044f \u0437\u043e\u0432\u043d\u0456\u0448\u043d\u044c\u043e\u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u043e\u0457 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u0443\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u0456 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\u0441\u0438\u0442\u0443\u0430\u0446\u0456\u0457, \u0437 \u0442\u043e\u0447\u043a\u0438 \u0437\u043e\u0440\u0443 \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0441\u0442\u0432\u0430 \u0423\u043a\u0440\u0430\u0457\u043d\u0438, \u0430 \u0441\u0430\u043c\u0435: \u0432\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043d\u044f \u043e\u0431\u2019\u0454\u043a\u0442\u0443 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f, \u0441\u0442\u0430\u0432\u043a\u0438 \u043f\u043e\u0434\u0430\u0442\u043a\u0443 \u0442\u0430 \u043e\u0441\u043e\u0431\u0438, \u044f\u043a\u0430 \u043c\u0430\u0454 \u0441\u043f\u043b\u0430\u0442\u0438\u0442\u0438 \u0442\u0430\u043a\u0438\u0439 \u043f\u043e\u0434\u0430\u0442\u043e\u043a;<\/li>\n<li>\u0410\u0432\u0442\u043e\u043d\u043e\u043c\u043d\u0430 \u043e\u0446\u0456\u043d\u043a\u0430 \u0441\u0438\u0442\u0443\u0430\u0446\u0456\u0457, \u0437 \u0442\u043e\u0447\u043a\u0438 \u0437\u043e\u0440\u0443 \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0433\u043e \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0443, \u0449\u043e\u0434\u043e \u0432\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043d\u044f \u043c\u0435\u0436\u0456 \u0441\u0442\u0430\u0432\u043a\u0438 \u043f\u043e\u0434\u0430\u0442\u043a\u0443 \u0434\u043e \u044f\u043a\u043e\u0457 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u0438\u0439 \u0434\u043e\u0445\u0456\u0434 (\u043f\u0440\u0438\u0431\u0443\u0442\u043e\u043a) \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430 \u043c\u043e\u0436\u0435 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0443\u0432\u0430\u0442\u0438\u0441\u044f \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456 \u0430\u0431\u043e \u0432\u0437\u0430\u0433\u0430\u043b\u0456 \u043c\u0430\u0454 \u0431\u0443\u0442\u0438 \u0437\u0432\u0456\u043b\u044c\u043d\u0435\u043d\u0438\u0439 \u0432\u0456\u0434 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f.<\/li>\n<li>\u0417\u0430\u0441\u0442\u043e\u0441\u0443\u0432\u0430\u043d\u043d\u044f \u043d\u043e\u0440\u043c \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0441\u0442\u0432\u0430 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0432 \u0442\u0456\u0439 \u0447\u0430\u0441\u0442\u0438\u043d\u0456, \u0449\u043e \u043d\u0435 \u0441\u0443\u043f\u0435\u0440\u0435\u0447\u0438\u0442\u044c \u043f\u0440\u0430\u0432\u0438\u043b\u0430\u043c \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0433\u043e \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0443.<\/li>\n<\/ol>\n<p>\u041a\u043e\u043d\u0432\u0435\u043d\u0446\u0456\u0457, \u0443\u043a\u043b\u0430\u0434\u0435\u043d\u0456 \u0423\u043a\u0440\u0430\u0457\u043d\u043e\u044e \u0437 \u0440\u0456\u0437\u043d\u0438\u043c\u0438 \u0434\u0435\u0440\u0436\u0430\u0432\u0430\u043c\u0438, \u043c\u0430\u044e\u0442\u044c \u0441\u0445\u043e\u0436\u0443 \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0443. \u041d\u043e\u0440\u043c\u0438, \u044f\u043a\u0456 \u0432\u0438\u0437\u043d\u0430\u0447\u0430\u044e\u0442\u044c \u043f\u0440\u0430\u0432\u0430 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e\u0457 \u0414\u043e\u0433\u043e\u0432\u0456\u0440\u043d\u043e\u0457 \u0414\u0435\u0440\u0436\u0430\u0432\u0438 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0443\u0432\u0430\u0442\u0438 \u043f\u0435\u0432\u043d\u0456 \u0434\u043e\u0445\u043e\u0434\u0438, \u044f\u043a \u043f\u0440\u0430\u0432\u0438\u043b\u043e, \u043c\u0456\u0441\u0442\u044f\u0442\u044c\u0441\u044f \u0432 \u0441\u0442\u0430\u0442\u0442\u044f\u0445 6-21 \u041a\u043e\u043d\u0432\u0435\u043d\u0446\u0456\u0439 (\u043e\u043a\u0440\u0456\u043c \u0441\u0442\u0430\u0442\u0442\u0456 9), \u0449\u043e \u0441\u0442\u043e\u0441\u0443\u0454\u0442\u044c\u0441\u044f \u0437\u0430\u0441\u0442\u043e\u0441\u0443\u0432\u0430\u043d\u043d\u044f \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u0443 \u00ab\u0432\u0438\u0442\u044f\u0433\u043d\u0443\u0442\u043e\u0457 \u0440\u0443\u043a\u0438\u00bb \u0434\u043e \u0440\u043e\u0437\u043f\u043e\u0434\u0456\u043b\u0443 \u043f\u0440\u0438\u0431\u0443\u0442\u043a\u0443 \u043c\u0456\u0436 \u0430\u0441\u043e\u0446\u0456\u0439\u043e\u0432\u0430\u043d\u0438\u043c\u0438 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430\u043c\u0438):<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"2\" width=\"48\"><strong>\u041d\u043e\u043c\u0435\u0440 \u0441\u0442\u0430\u0442\u0442\u0456<\/strong><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\" width=\"245\"><strong>\u041d\u0430\u0437\u0432\u0430 \u0441\u0442\u0430\u0442\u0442\u0456<\/strong><\/td>\n<td style=\"text-align: center;\" colspan=\"2\" width=\"158\"><strong>\u041d\u043e\u0440\u043c\u0430 \u0437\u0430\u0441\u0442\u043e\u0441\u043e\u0432\u0443\u0454\u0442\u044c\u0441\u044f \u0434\u043e \u0434\u043e\u0445\u043e\u0434\u0456\u0432:<\/strong><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\" width=\"158\"><strong>\u041e\u0441\u043e\u0431\u043b\u0438\u0432\u0456 \u0443\u043c\u043e\u0432\u0438 \u0449\u043e\u0434\u043e \u043f\u043e\u0441\u0442\u0456\u0439\u043d\u043e\u0433\u043e \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043d\u0438\u0446\u0442\u0432\u0430<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"94\"><strong>\u044e\u0440.\u043e\u0441\u0456\u0431<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"64\"><strong>\u0444\u0456\u0437.\u043e\u0441\u0456\u0431<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"48\"><strong>6<\/strong><\/td>\n<td width=\"245\">\u00ab\u0414\u043e\u0445\u043e\u0434\u0438 \u0432\u0456\u0434 \u043d\u0435\u0440\u0443\u0445\u043e\u043c\u043e\u0433\u043e \u043c\u0430\u0439\u043d\u0430\u00bb<\/td>\n<td style=\"text-align: center;\" width=\"94\">\u00a0\u200e\u2713<\/td>\n<td style=\"text-align: center;\" width=\"64\">\u00a0\u200e\u2713<\/td>\n<td style=\"text-align: center;\" width=\"158\">&#8211;<\/td>\n<\/tr>\n<tr>\n<td width=\"48\"><strong>7<\/strong><\/td>\n<td width=\"245\">\u00ab\u0414\u043e\u0445\u043e\u0434\u0438 \u0432\u0456\u0434 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u043d\u0438\u0446\u044c\u043a\u043e\u0457 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456\u00bb<\/td>\n<td style=\"text-align: center;\" width=\"94\">\u00a0\u200e\u2713<\/td>\n<td style=\"text-align: center;\" width=\"64\">&#8211;<\/td>\n<td style=\"text-align: center;\" width=\"158\">\u00a0\u200e\u2713<\/td>\n<\/tr>\n<tr>\n<td width=\"48\"><strong>8<\/strong><\/td>\n<td width=\"245\">\u00ab\u041c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u0438\u0439 \u043c\u043e\u0440\u0441\u044c\u043a\u0438\u0439 \u0442\u0430 \u0430\u0432\u0456\u0430\u0446\u0456\u0439\u043d\u0438\u0439 \u0442\u0440\u0430\u043d\u0441\u043f\u043e\u0440\u0442\u00bb<\/td>\n<td style=\"text-align: center;\" width=\"94\">\u00a0\u200e\u2713<\/td>\n<td style=\"text-align: center;\" width=\"64\">&#8211;<\/td>\n<td style=\"text-align: center;\" width=\"158\">&#8211;<\/td>\n<\/tr>\n<tr>\n<td width=\"48\"><strong>10<\/strong><\/td>\n<td width=\"245\">\u00ab\u0414\u0438\u0432\u0456\u0434\u0435\u043d\u0434\u0438\u00bb<\/td>\n<td style=\"text-align: center;\" width=\"94\">\u00a0\u200e\u2713<\/td>\n<td style=\"text-align: center;\" width=\"64\">\u2713<\/td>\n<td style=\"text-align: center;\" width=\"158\">\u2713<\/td>\n<\/tr>\n<tr>\n<td width=\"48\"><strong>11<\/strong><\/td>\n<td width=\"245\">\u00ab\u041f\u0440\u043e\u0446\u0435\u043d\u0442\u0438\u00bb<\/td>\n<td style=\"text-align: center;\" width=\"94\">\u00a0\u200e\u2713<\/td>\n<td style=\"text-align: center;\" width=\"64\">\u2713<\/td>\n<td style=\"text-align: center;\" width=\"158\">\u2713<\/td>\n<\/tr>\n<tr>\n<td width=\"48\"><strong>12<\/strong><\/td>\n<td width=\"245\">\u00ab\u0420\u043e\u044f\u043b\u0442\u0456\u00bb<\/td>\n<td style=\"text-align: center;\" width=\"94\">\u00a0\u200e\u2713<\/td>\n<td style=\"text-align: center;\" width=\"64\">\u2713<\/td>\n<td style=\"text-align: center;\" width=\"158\">\u2713<\/td>\n<\/tr>\n<tr>\n<td width=\"48\"><strong>13<\/strong><\/td>\n<td width=\"245\">\u00ab\u0414\u043e\u0445\u043e\u0434\u0438 \u0432\u0456\u0434 \u0432\u0456\u0434\u0447\u0443\u0436\u0435\u043d\u043d\u044f \u043c\u0430\u0439\u043d\u0430\u00bb<\/td>\n<td style=\"text-align: center;\" width=\"94\">\u00a0\u200e\u2713<\/td>\n<td style=\"text-align: center;\" width=\"64\">\u2713<\/td>\n<td style=\"text-align: center;\" width=\"158\">\u2713<\/td>\n<\/tr>\n<tr>\n<td width=\"48\"><strong>14<\/strong><\/td>\n<td width=\"245\">\u00ab\u041d\u0435\u0437\u0430\u043b\u0435\u0436\u043d\u0456 \u043e\u0441\u043e\u0431\u0438\u0441\u0442\u0456 \u043f\u043e\u0441\u043b\u0443\u0433\u0438\u00bb<\/td>\n<td style=\"text-align: center;\" width=\"94\">&#8211;<\/td>\n<td style=\"text-align: center;\" width=\"64\">\u2713<\/td>\n<td style=\"text-align: center;\" width=\"158\">\u2713<\/td>\n<\/tr>\n<tr>\n<td width=\"48\"><strong>15<\/strong><\/td>\n<td width=\"245\">\u00ab\u0414\u043e\u0445\u043e\u0434\u0438 \u0432\u0456\u0434 \u0437\u0430\u0439\u043d\u044f\u0442\u043e\u0441\u0442\u0456\u00bb<\/td>\n<td style=\"text-align: center;\" width=\"94\">&#8211;<\/td>\n<td style=\"text-align: center;\" width=\"64\">\u2713<\/td>\n<td style=\"text-align: center;\" width=\"158\">\u2713<\/td>\n<\/tr>\n<tr>\n<td width=\"48\"><strong>16<\/strong><\/td>\n<td width=\"245\">\u00ab\u0412\u0438\u043d\u0430\u0433\u043e\u0440\u043e\u0434\u0430 \u0434\u0438\u0440\u0435\u043a\u0442\u043e\u0440\u0456\u0432\u00bb<\/td>\n<td style=\"text-align: center;\" width=\"94\">&#8211;<\/td>\n<td style=\"text-align: center;\" width=\"64\">\u2713<\/td>\n<td style=\"text-align: center;\" width=\"158\">&#8211;<\/td>\n<\/tr>\n<tr>\n<td width=\"48\"><strong>17<\/strong><\/td>\n<td width=\"245\">\u00ab\u0410\u043a\u0442\u043e\u0440\u0438 \u0442\u0430 \u0441\u043f\u043e\u0440\u0442\u0441\u043c\u0435\u043d\u0438\u00bb<\/td>\n<td style=\"text-align: center;\" width=\"94\">&#8211;<\/td>\n<td style=\"text-align: center;\" width=\"64\">\u2713<\/td>\n<td style=\"text-align: center;\" width=\"158\">&#8211;<\/td>\n<\/tr>\n<tr>\n<td width=\"48\"><strong>18<\/strong><\/td>\n<td width=\"245\">\u00ab\u041f\u0435\u043d\u0441\u0456\u0457\u00bb<\/td>\n<td style=\"text-align: center;\" width=\"94\">&#8211;<\/td>\n<td style=\"text-align: center;\" width=\"64\">\u2713<\/td>\n<td style=\"text-align: center;\" width=\"158\">&#8211;<\/td>\n<\/tr>\n<tr>\n<td width=\"48\"><strong>19<\/strong><\/td>\n<td width=\"245\">\u00ab\u0414\u0435\u0440\u0436\u0430\u0432\u043d\u0456 \u043f\u043e\u0441\u043b\u0443\u0433\u0438\u00bb<\/td>\n<td style=\"text-align: center;\" width=\"94\">&#8211;<\/td>\n<td style=\"text-align: center;\" width=\"64\">\u2713<\/td>\n<td style=\"text-align: center;\" width=\"158\">&#8211;<\/td>\n<\/tr>\n<tr>\n<td width=\"48\"><strong>20<\/strong><\/td>\n<td width=\"245\">\u00ab\u0421\u0442\u0443\u0434\u0435\u043d\u0442\u0438\u00bb<\/td>\n<td style=\"text-align: center;\" width=\"94\">&#8211;<\/td>\n<td style=\"text-align: center;\" width=\"64\">\u2713<\/td>\n<td style=\"text-align: center;\" width=\"158\">&#8211;<\/td>\n<\/tr>\n<tr>\n<td width=\"48\"><strong>21<\/strong><\/td>\n<td width=\"245\">\u00ab\u0406\u043d\u0448\u0456 \u0434\u043e\u0445\u043e\u0434\u0438\u00bb<\/td>\n<td style=\"text-align: center;\" width=\"94\">\u2713<\/td>\n<td style=\"text-align: center;\" width=\"64\">\u2713<\/td>\n<td style=\"text-align: center;\" width=\"158\">\u2713<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>\u0423\u0441\u0456 \u043e\u0441\u043e\u0431\u043b\u0438\u0432\u0456 \u043d\u043e\u0440\u043c\u0438 \u041a\u043e\u043d\u0432\u0435\u043d\u0446\u0456\u0457 \u043c\u0430\u044e\u0442\u044c \u043f\u0440\u0456\u043e\u0440\u0438\u0442\u0435\u0442 \u043f\u0435\u0440\u0435\u0434 \u0441\u0442\u0430\u0442\u0442\u0435\u044e 7 \u00ab\u0414\u043e\u0445\u043e\u0434\u0438 \u0432\u0456\u0434 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u043d\u0438\u0446\u044c\u043a\u043e\u0457 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456\u00bb \u0442\u0430 21 \u0441\u0442\u0430\u0442\u0442\u0435\u044e \u00ab\u0406\u043d\u0448\u0456 \u0434\u043e\u0445\u043e\u0434\u0438\u00bb. \u0410 \u0441\u0442\u0430\u0442\u0442\u044f 7 \u043c\u0430\u0454 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u0438\u0439 \u043f\u0440\u0456\u043e\u0440\u0438\u0442\u0435\u0442 \u043f\u0435\u0440\u0435\u0434 \u0441\u0442\u0430\u0442\u0442\u0435\u044e 21.<\/p>\n<p>\u041a\u0440\u0456\u043c \u0442\u043e\u0433\u043e, \u044f\u043a \u0432\u0438\u0434\u043d\u043e \u0437 \u0442\u0430\u0431\u043b\u0438\u0446\u0456, \u043e\u043a\u0440\u0435\u043c\u0456 \u0441\u0442\u0430\u0442\u0442\u0456 \u041a\u043e\u043d\u0432\u0435\u043d\u0446\u0456\u0457 \u0447\u0430\u0441\u0442\u043e \u043c\u0430\u044e\u0442\u044c \u043e\u0441\u043e\u0431\u043b\u0438\u0432\u0456 \u043f\u0440\u0430\u0432\u0438\u043b\u0430 \u0449\u043e\u0434\u043e \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u0434\u043e\u0445\u043e\u0434\u0456\u0432 \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430 \u0443 \u0432\u0438\u043f\u0430\u0434\u043a\u0443 \u043d\u0430\u044f\u0432\u043d\u043e\u0441\u0442\u0456 \u0443 \u043e\u0441\u0442\u0430\u043d\u043d\u044c\u043e\u0433\u043e \u043e\u0437\u043d\u0430\u043a \u043f\u043e\u0441\u0442\u0456\u0439\u043d\u043e\u0433\u043e \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043d\u0438\u0446\u0442\u0432\u0430 \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456 (\u0443 \u0440\u043e\u0437\u0443\u043c\u0456\u043d\u043d\u0456 \u0442\u0435\u0440\u043c\u0456\u043d\u0456\u0432 \u041a\u043e\u043d\u0432\u0435\u043d\u0446\u0456\u0457).<\/p>\n<p><strong>\u0422\u043e\u0436 \u043f\u0440\u0438 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\u043d\u0430\u0434\u0430\u043d\u043d\u044f \u043f\u043e\u0441\u043b\u0443\u0433 \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456 <u>\u043f\u0435\u0440\u0435\u0432\u0438\u0449\u0443\u0454 3 \u043c\u0456\u0441\u044f\u0446\u0456<\/u>.<\/li>\n<li>\u041e\u0446\u0456\u043d\u043a\u0430 \u043c\u043e\u0436\u043b\u0438\u0432\u043e\u0441\u0442\u0456 \u0437\u0430\u0441\u0442\u043e\u0441\u0443\u0432\u0430\u043d\u043d\u044f \u0441\u0442\u0430\u0442\u0435\u0439 \u0437 6 \u043f\u043e 13 (\u043e\u043a\u0440\u0456\u043c 7) \u2013 \u0441\u0442\u0430\u0442\u0442\u0456 \u043d\u0435 \u0437\u0430\u0441\u0442\u043e\u0441\u043e\u0432\u0443\u044e\u0442\u044c\u0441\u044f \u0434\u043e \u0434\u043e\u0445\u043e\u0434\u0456\u0432 \u0432\u0456\u0434 \u043d\u0430\u0434\u0430\u043d\u043d\u044f \u0456\u043d\u0436\u0438\u043d\u0456\u0440\u0438\u043d\u0433\u043e\u0432\u0438\u0445 \u043f\u043e\u0441\u043b\u0443\u0433.<\/li>\n<li>\u041e\u0446\u0456\u043d\u043a\u0430 \u043c\u043e\u0436\u043b\u0438\u0432\u043e\u0441\u0442\u0456 \u0437\u0430\u0441\u0442\u043e\u0441\u0443\u0432\u0430\u043d\u043d\u044f \u0441\u0442\u0430\u0442\u0442\u0456 7 \u00ab\u0414\u043e\u0445\u043e\u0434\u0438 \u0432\u0456\u0434 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u043d\u0438\u0446\u044c\u043a\u043e\u0457 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456\u00bb &#8211; \u043d\u0430\u0434\u0430\u043d\u043d\u044f \u0456\u043d\u0436\u0438\u043d\u0456\u0440\u0438\u043d\u0433\u043e\u0432\u0438\u0445 \u043f\u043e\u0441\u043b\u0443\u0433 \u0454 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u043d\u0438\u0446\u044c\u043a\u043e\u044e \u0434\u0456\u044f\u043b\u044c\u043d\u0456\u0441\u0442\u044e \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430, \u0430 \u043e\u0442\u0436\u0435 \u0441\u0442\u0430\u0442\u0442\u044f 7 \u043c\u0430\u0454 \u0431\u0443\u0442\u0438 \u0437\u0430\u0441\u0442\u043e\u0441\u043e\u0432\u0430\u043d\u0430 \u0434\u043e \u0442\u0430\u043a\u0438\u0445 \u0434\u043e\u0445\u043e\u0434\u0456\u0432.<\/li>\n<\/ul>\n<p>\u0412\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e \u0434\u043e \u0441\u0442\u0430\u0442\u0442\u0456 7 \u041a\u043e\u043d\u0432\u0435\u043d\u0446\u0456\u0457, \u0434\u043e\u0445\u043e\u0434\u0438 \u0432\u0456\u0434 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u043d\u0438\u0446\u044c\u043a\u043e\u0457 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430 \u0427\u0435\u0441\u044c\u043a\u043e\u0457 \u0420\u0435\u0441\u043f\u0443\u0431\u043b\u0456\u043a\u0438 \u043c\u043e\u0436\u0443\u0442\u044c \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0443\u0432\u0430\u0442\u0438\u0441\u044f \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456 \u0432 \u0442\u0456\u0439 \u0447\u0430\u0441\u0442\u0438\u043d\u0456, \u044f\u043a\u0430 \u0441\u0442\u043e\u0441\u0443\u0454\u0442\u044c\u0441\u044f \u0439\u043e\u0433\u043e \u043f\u043e\u0441\u0442\u0456\u0439\u043d\u043e\u0433\u043e \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043d\u0438\u0446\u0442\u0432\u0430.<\/p>\n<p><strong>\u0417\u0430\u0441\u0442\u043e\u0441\u0443\u0432\u0430\u043d\u043d\u044f \u043d\u043e\u0440\u043c \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0441\u0442\u0432\u0430 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0432 \u0447\u0430\u0441\u0442\u0438\u043d\u0456, \u0449\u043e \u043d\u0435 \u0441\u0443\u043f\u0435\u0440\u0435\u0447\u0438\u0442\u044c \u043f\u0440\u0430\u0432\u0438\u043b\u0430\u043c \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0433\u043e \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0443:<\/strong><\/p>\n<p>\u0417\u0432\u0430\u0436\u0430\u044e\u0447\u0438 \u043d\u0430 \u0431\u0456\u043b\u044c\u0448 \u0437\u0432\u0443\u0436\u0435\u043d\u0435 \u0442\u043b\u0443\u043c\u0430\u0447\u0435\u043d\u043d\u044f \u0442\u0435\u0440\u043c\u0456\u043d\u0443 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\u043c\u043e\u0436\u0435 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0443\u0432\u0430\u0442\u0438\u0441\u044f \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456, <u>\u0449\u043e \u043d\u0435 \u0441\u0443\u043f\u0435\u0440\u0435\u0447\u0438\u0442\u044c \u043d\u043e\u0440\u043c\u0430\u043c \u041f\u041a\u0423<\/u>.<\/p>\n<p>\u041e\u0442\u0436\u0435, \u043e\u0441\u043e\u0431\u0430 \u044f\u043a\u0430 \u0437\u0434\u0456\u0439\u0441\u043d\u044e\u0454 \u0432\u0438\u043f\u043b\u0430\u0442\u0443 \u0434\u043e\u0445\u043e\u0434\u0443 \u0432\u0456\u0434 \u0456\u043d\u0436\u0438\u043d\u0456\u0440\u0438\u043d\u0433\u0443 \u0432 \u0434\u0430\u043d\u0456\u0439 \u0441\u0438\u0442\u0443\u0430\u0446\u0456\u0457, <strong>\u043c\u0430\u0454 \u0443\u0442\u0440\u0438\u043c\u0430\u0442\u0438 \u0437 \u0442\u0430\u043a\u043e\u0457 \u0432\u0438\u043f\u043b\u0430\u0442\u0438 \u043f\u043e\u0434\u0430\u0442\u043e\u043a \u0437\u0430 \u0441\u0442\u0430\u0432\u043a\u043e\u044e 15%<\/strong> (\u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e \u0434\u043e \u043f\u043f.141.4.2 \u041f\u041a\u0423).<\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignright wp-image-4869 size-thumbnail\" style=\"width: 170px; height: 170px; float: left; margin-left: 12px; margin-right: 12px;\" src=\"https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2017\/04\/Karpenko-Tamara-1-150x150.png\" alt=\"\" width=\"150\" height=\"150\" srcset=\"https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2017\/04\/Karpenko-Tamara-1-150x150.png 150w, https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2017\/04\/Karpenko-Tamara-1-300x300.png 300w, https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2017\/04\/Karpenko-Tamara-1-80x80.png 80w, https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2017\/04\/Karpenko-Tamara-1.png 500w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 16px;\"><strong>\u0417\u0430\u043b\u0438\u0448\u0438\u043b\u0438\u0441\u044c \u043f\u0438\u0442\u0430\u043d\u043d\u044f? \u0417\u0432&#8217;\u044f\u0436\u0456\u0442\u044c\u0441\u044f \u0437 \u043d\u0430\u043c\u0438 \u043f\u0440\u044f\u043c\u043e \u0437\u0430\u0440\u0430\u0437!<\/strong><\/span><\/p>\n<p><span style=\"color: #246a9d;\"><span style=\"font-size: 18px;\"><strong>\u232a<\/strong><strong> 097 338 12 88, 050 340 11 17<\/strong><\/span><\/span><\/p>\n<p><span style=\"color: #246a9d;\"><span style=\"font-size: 18px;\"><strong>\u232a<\/strong><strong> af@audit-invest.com.ua<\/strong><\/span><\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Sorry, this entry is only available in \u0423\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u0430. \u041f\u0456\u0434\u0433\u043e\u0442\u043e\u0432\u043b\u0435\u043d\u043e: \u0406\u043d\u043d\u0430 \u0412\u0430\u0441\u0456\u043b\u044c\u0454\u0432\u0430, \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u043d\u0442 \u0414\u0435\u043f\u0430\u0440\u0442\u0430\u043c\u0435\u043d\u0442\u0443 \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u0433\u043e \u0446\u0456\u043d\u043e\u0443\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f &nbsp; \u0412 \u0443\u043c\u043e\u0432\u0430\u0445 \u0432\u0435\u0434\u0435\u043d\u043d\u044f \u0437\u043e\u0432\u043d\u0456\u0448\u043d\u044c\u043e\u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u043e\u0457 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u0443\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u0456 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430 \u0434\u043e\u0441\u0438\u0442\u044c \u0447\u0430\u0441\u0442\u043e \u0437\u0434\u0456\u0439\u0441\u043d\u044e\u044e\u0442\u044c \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0457 \u0437 \u0432\u0438\u043f\u043b\u0430\u0442\u0438 \u0434\u043e\u0445\u043e\u0434\u0456\u0432 \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430\u043c, \u044f\u043a\u0456 \u043c\u0430\u044e\u0442\u044c \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0443\u0432\u0430\u0442\u0438\u0441\u044f \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e \u0434\u043e \u0441\u0442.141\u00a0 \u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e&#8230; <a class=\"readmore\" href=\"https:\/\/audit-invest.com.ua\/en\/articles\/blog\/chy-virno-vy-chytayete-normy-mizhnarodnyh-dogovoriv-pro-unyknennya-podvijnogo-opodatkuvannya\">Rea 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