FOREIGN INCOME – PROBLEMS OF DOUBLE TAXATION

The article highlights implications of foreign income taxation of Ukrainian tax residents. Based on the effective Tax Conventions on Income and on Capital, individuals can claim a credit of tax paid abroad against their Ukrainian tax due. However, the claim must be supported by a specific document p...

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Bibliographic Details
Main Authors: Tetiana Yarotska, Svitlana Fedchuk
Format: Article
Language:English
Published: RS Global Sp. z O.O. 2018-11-01
Series:International Journal of Innovative Technologies in Economy
Subjects:
Online Access:https://rsglobal.pl/index.php/ijite/article/view/784