On 1 March 2017, the Ukraine State Fiscal Service (SFS) published guidance letter No. 2753/6/99-99-15-02-02-15 concerning the payment of advance corporate tax on dividend distributions. The letter clarifies that tax base for advance corporate tax on dividends is the amount of the dividends paid in excess of the dividend payer's taxable income for the relevant tax (reporting) year. If the divid…