The income tax treaty between Malta and Ukraine entered into force on 28 August 2017. The treaty, signed 4 September 2013, is the first of its kind between the two countries. Taxes Covered The treaty covers Malta income tax and Ukrainian tax on profits of enterprises and personal income tax. Withholding Tax Rates Dividends - 5% if the beneficial owner is a company directly holding at least 20% of the paying company's capital; otherwise 15% Interest - 10% Royalties - 10% Capital Gains The following capital gains derived by a resident of one Contracting State may be taxed by the...