The income and capital tax treaty between Ireland and Ukraine entered into force on 17 August 2015. The treaty, signed 19 April 2013, is the first of its kind between the two countries. Taxes Covered The treaty covers Irish income tax, universal social charge on income, corporation tax, and capital gains tax. It covers Ukrainian tax on profits of enterprises and income tax on individuals. Natural Resources PE The treaty includes the provision that a permanent establishment will be deemed constituted if an enterprise of one Contracting State carries out activities in the other State in connection with the exploration...