On 2 December 2022, Ukraine's Cabinet of Ministers approved the ratification of the pending protocol to the 2018 income tax treaty with Qatar. The protocol, signed 2 September 2021, is the first to amend the treaty and includes updates to the preamble and Articles 25 (Mutual Agreement Procedure) and 26 (Exchange of Information), as well as a new Article 28 (Entitlement to Benefits). The protoco…