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Ukraine Clarifies Taxation of Gains from the Alienation of Corporate Rights Under Tax Treaty with Sweden

|Treaty Development|Ukraine-Sweden
Ukraine-Sweden

The Ukraine State Fiscal Service recently published an individual consultation concerning the taxation of capital gains derived by a Swedish resident from the alienation of corporate rights in Ukraine under the 1995 Ukraine-Sweden tax treaty. The letter notes that under paragraph 1 of Article 13 (Capital Gains) of the treaty, gains derived by a resident of a Contracting State from the alienatio…

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