The amending protocol to the 1996 income and property tax treaty between Denmark and Ukraine entered into force on 31 July 2022. The protocol, signed 2 February 2021, is the first to amend the treaty and includes the following changes: Article 2 (Taxes Covered) is amended, providing that the treaty covers: Danish income tax to the State and income tax to the municipalities; and Ukrainian individual income tax and tax on profits of enterprises; Article 3 (General Definitions) is updated with a new definition of the term "pension fund" of a State; Paragraph 1 of Article 4 (Resident) is updated...