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Ukraine Clarifies Taxation of Income from Freight Forwarding Services Under Tax Treaty with Austria

|Treaty Development|Ukraine-Austria
Ukraine-Austria

The Ukraine State Fiscal Service recently published an individual consultation concerning the taxation of income derived by an Austrian resident's income from the provision of freight forwarding services to a Ukraine resident. The letter notes that income derived from Ukraine is generally subject to 15% withholding tax unless there is an applicable tax treaty, in which case the provision of the treaty will apply. With respect to income from freight forward services, the 1997 Austria-Ukraine t…

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