Ukraine has published Law No. 3347-IX, which entered into force on 17 September 2023 and provides for the termination of the 1996 tax treaty with Iran. As per the terms of the treaty, the notice of termination must be given at least six months before the end of any calendar year and would apply from 1 January of the following year. As such, the termination would apply from 1 January 2025, at the earliest, if the notice of termination is given by the end of June 2024. Note, however, that Ukraine has terminated the application of tax treaties earlier than...