A newly approved consultation by Ukraine’s Ministry of Finance provides important clarity on how royalty payments to non-residents should be taxed when routed through local agents. According to DLF Attorneys-at-law, the guidance confirms that such intermediary arrangements do not alter the nature of the transaction, and the obligation to withhold tax remains with the Ukrainian payer at the момент of initial payment. The update reinforces a consistent approach to reporting and compliance, offering practical direction for businesses working with cross-border licensing structures.
