Ukraine Clarifies Taxation of Computer Program Royalties under Tax Treaty with Ireland
The Ukraine State Fiscal Service (SFS) has recently published an individual consultation letter (1653/6/99-99-01-02-02-15/IPK) on the withholding tax treatment of payments from Ukraine to Ireland for the use of or the right to use computer programs. The letter notes that the standard domestic withholding tax rate on royalties is 15%, while the standard rate as provided in the 2013 income and ca…
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