On 30 September 2016, officials from Luxembourg and Ukraine signed a protocol to the 1997 income and capital tax treaty between the two countries, which is not yet in force. The protocol reportedly replaces Article 26 (Exchange of Information) to bring it in line with the OECD standard for information exchange. Both the protocol and the treaty will enter into force after the ratification instruments are exchanged, and will generally apply from 1 January of the following year.