Ukraine has published Letter No. 72/14-612/1-134734 of 9 November 2023 from the Ministry of Foreign Affairs, which provides that the amending protocol to the 2018 tax treaty with Qatar entered into force on 11 June 2023. 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). The protocol also adds a new Article 28 (Entitlement to Benefits), providing that a benefit under the treaty shall not be granted in respect of an item of income if it is reasonable to...