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