The income and capital tax treaty between Luxembourg and Ukraine, as well as the amending protocol, entered into force on 18 April 2017. The treaty, signed 6 September 1997, is the first of its kind between the two countries. The amending protocol was signed 30 September 2016. Taxes Covered The treaty covers Luxembourg income tax on individuals, corporation tax, tax on fees of directors of companies, capital tax, and communal trade tax. It covers Ukrainian tax on profits of enterprises and individual income tax. Service PE The amending protocol adds the provision that a permanent establishment will be deemed constituted...