The Ukraine State Fiscal Service has published an individual tax consultation dated 25 June 2018 that clarifies the acceptable certification of residence for U.S residents to reduced withholding tax under the 1994 Ukraine-U.S. tax treaty. The letter notes that a Ukraine tax agent may directly apply reduced treaty rates on income paid to a non-resident, provided that the non-resident is the beneficial owner and has provided the agent certification of its residence in the country with which Ukraine has concluded the relevant treaty. Such certification must be issued by the competent authority specified in the relevant treaty and in accordance...