The State Tax Service of Ukraine recently issued guidance on residence certificate requirements when claiming a withholding tax exemption or reduction under a tax treaty. Where income payments are made to a non-resident that is the beneficial owner of the income and is a resident of a country with which Ukraine has a tax treaty, the person paying the income (tax agent) may directly apply a withholding tax exemption or reduction if the relevant conditions of the treaty are met and the non-resident submitted to the tax agent a certificate confirming their residence in the relevant treaty country. Certificates are...