The protocol to the 1997 income and capital tax treaty between the Czech Republic and Ukraine entered into force on 9 December 2015. The protocol, signed 21 October 2013, is the first to amend the treaty. Treaty Amendments Some of the main changes include: In Article 5 (Permanent Establishment), the aggregate time over which a service PE is deemed constituted for furnishing services in a Contacting State is increased from more than 3 months in a 12-month period to more than 6 months in a 12-month period; In Article 10 (Dividends), the definition of dividends is amended to include other...