Author(s): Igor Samsin, Nataliia Kovalko, Anatoliy Kovalenko, Dmytro Zabzaliuk, Kateryna Kurando
Legal analysis of transaction authentication with the participation of legal entities with a foreign element (LEFE) is interesting not only in disclosing theoretical and practical issues but also with difficulties and several features regarding foreign law application. The purpose of the article is to find the correct procedure for notarization of transactions on the territory of Ukraine with the participation of LEFE. In the research process, the authors combine theoretical developments and legislative instructions with practical experience of notarization. The research is based on four statements, which are confirmed during the study, contain a detailed description of the nuances to avoid possible errors and also offer to use a list of documents required to certification an undisputed transaction in Ukraine. The authors reviewed the recent changes in the taxation in Ukraine of LEFE, which must be taken into account.