The Ukraine State Fiscal Service recently published an individual consultation concerning the taxation of capital gains derived by a Swedish resident from the alienation of corporate rights in Ukraine under the 1995 Ukraine-Sweden tax treaty. The letter notes that under paragraph 1 of Article 13 (Capital Gains) of the treaty, gains derived by a resident of a Contracting State from the alienation immovable property situated in the other State, or from the alienation of shares in a company or shares in a partnership the assets of which consist principally of immovable property situated in the other State, may be taxed...