Recently, the State Tax Service made available clarification Letter No.12744/0/71-12/12-1017 which was issued on 27 December 2012. The letter provides general recommendations for the application of tax treaties concluded by Ukraine. The main provisions are summarized below:
| - | extensive commentaries are provided that are generally in line with the Commentaries of the OECD Model. The commentaries provided by the State Tax Service also incl… |