Ukraine Clarifies Tax Refunds to Non-Residents
Ukraine's State Fiscal Service (SFS) recently issued a guidance letter that clarifies the refund of an overpayment of tax withheld. The letter provides that where tax has been withheld in excess of the actual tax due on Ukraine source income (as a result of a tax treaty), a refund request must be filed with the SFS along with supporting documentation confirming the income amount and tax withhel…
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