Ukraine - The Application of the Non-Discrimination Provision in Ukrainian Tax Treaties
- S. Melnyk
- European Taxation, 2010 (Volume 50), No 2/3
- 20 January 2010
In this article, the author analyses the application of the non-discrimination provision of tax treaties based on the OECD Model Tax Convention in Ukraine. The author considers the legal and practical aspects of the non-discrimination provision from a Ukrainian perspective and describes situations in which that provision can be applied.