The Ukraine State Fiscal Service recently published an individual tax consultation concerning the refund of tax incorrectly withheld on income derived from Ukraine sources by a non-resident company. The consultation letter notes that Ukraine-source income derived by nonresidents is generally subject to tax at a standard rate of 15%, unless an applicable tax treaty provides otherwise, and the tax must be withheld at the time of payment. In the event that the amount of tax withheld and remitted…