Ukraine's State Fiscal Service (SFS) recently published guidance letter No. 15147/6/99-99-15-02-02-15, which clarifies the taxation of installation services in connection with equipment purchased from a non-resident. According to the letter, payments made to non-residents in connection with its business activities in Ukraine are generally subject to corporate withholding tax at a rate of 15% unless a tax treaty provides otherwise. For this purpose, the types of income subject to 15% withholdi…