To confirm the status of a representative of a foreign legal entity in administrative courts or its powers to sign and file a claim, to submit appeal or cassation appeal, in addition to the documents specified in Articles 55, 59 of the CAS of Ukraine, documents confirming the legal personality of such legal entity for the relevant law of a foreign country are requied.

The current Ukrainian legislation provides that income received by a non-resident with a source of their origin from Ukraine shall be taxed in the manner and at the rates specified in Art. 141 of the Tax Code of Ukraine.

After the enactment of the Laws of Ukraine dated May 15, 2018, No. 2418-VІІІ "On Amending Certain Laws of Ukraine Concerning the Promotion of Foreign Investments," and No. 2473-VIIIІ of June 21, 2018, "On Currency and Currency Transactions" - legal entities - non-residents acquired the right to open accounts in banks of Ukraine.