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Ukraine - The Application of the Non-Discrimination Provision in Ukrainian Tax Treaties

Country:
Ukraine
Author:
S. Melnyk
Issue:
European Taxation, 2010 (Volume 50), No 2/3
Published:
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.
 
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