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Ukraine-Belgium, Ukraine-China and Ukraine-UAE Double Tax Treaties: Forms of Residency Certificates

August 2009 - Tax & Private Client. Legal Developments by Magisters.

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In order to apply benefits under double tax treaty, a Ukrainian payor of income (withholding agent) must hold a certificate confirming payee’s residence in the treaty country. A certificate shall be issued either in the form of treaty country or specific Ukrainian form. A certificate in the form of treaty country must include certain information as required under Resolution of Cabinet of Ministers of Ukraine of 6 May 2001 No. 470.

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