10.1 Unilateral Double Taxation Relief
Ukrainian domestic legislation has established certain rules for the credit/deduction of taxes paid by Ukrainian residents (both entities and individuals) abroad in connection with income from countries other than Ukraine. However, these rules apply only if there is a valid double tax treaty between an income-source country and Ukraine. Where there is no DTT to which Ukraine is a party, no deduction or other form of relief for tax paid abroad is allowed.
