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Ukraine Clarifies Application of Amending Protocol to Tax Treaty with Switzerland for Interest and Royalty Income

|Treaty Development|Ukraine-Switzerland
Ukraine-Switzerland

The Ukraine State Fiscal Service recently issued a guidance letter concerning the application of the 2000 income and capital tax treaty with Switzerland as amended by the 2019 protocol. In particular, the letter addresses a question from a Ukraine resident regarding withholding tax on interest and royalty income that was calculated in 2020 and paid to a Swiss resident in 2021.

The letter clari…

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