The Ukraine State Fiscal Service has recently published an individual consultation letter (1377/6/99-99-01-02-02-15/IPK) on the withholding tax treatment of dividends paid to a Lithuanian partnership. The letter clarifies that the benefit of the reduced withholding tax rate on dividends under the treaty may apply for dividends paid in favor of a partner, provided that the partner in the partnership is a legal entity formed and operated under the laws of Lithuania and is the actual beneficial …