Payment for services to a non-resident individual and deduction of 20% income tax

[malva.mk@gmail.]

Hello!
A tax resident of Ukraine plans to provide advertising services to an Irish company. Will the Irish company withhold personal income tax from the payments at the rate of 20%?
Or will he, as a non-resident, still receive the entire amount, as there is a double taxation treaty with Ukraine.
Thanks!!!

 

[dublin67]

There isn't, to the best of my knowledge, any withholding taxes on services provided to Ireland when supplied to a private company. If the service was supplied to a State company professional services withholding tax can apply and the entity will be aware it is is within the PSWT net. Accordingly no withholding tax should arise.