Tax officials in an individual tax consultation explained: since a resident pays tax at his own expense at a rate of 20% of the amount of payments to non-residents for the production and / or distribution of advertising, regardless of where the non-resident provided such services, the rules of international treaties in terms of reducing (exempting) the amount of tax do not apply to payments to non-residents.Fiscal authorities reminded that the application of the rules of international treaties of Ukraine is carried out by the exemption from taxation of income with the source of their…
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