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Ukraine Supreme Court Holds Tax Treaty Withholding Benefit Not Applicable for Payments Made Net of Tax

|Approved Changes|Ukraine
Ukraine

The Ukraine Supreme Court recently issued a decision concerning whether the beneficial withholding tax treatment under a tax treaty applies in cases where payments are made net of tax. The case involved the payment of fees for advertising services to a non-resident, which under Ukraine domestic law, are subject to 20% withholding tax. Where there is an applicable tax treaty, beneficial treatmen…

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