Ukraine Provides Guidance on Tax Obligations for Sale of Shares in a Ukraine Company between Non-Residents
The Ukraine State Tax Service (STS) recently issued guidance letter 1150/IPK/99-00-21-02-02-06 concerning the tax obligations when a non-residents sales shares in a Ukraine resident company to another non-resident. The letter provides that such sales are generally subject to 15% withholding tax in Ukraine unless an applicable tax treaty provides otherwise. Where tax is to be withheld, the purch…
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