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Ukraine Publishes Synthesized Texts of Tax Treaties with Canada, Finland, Iceland, India, and Ireland as Impacted by the BEPS MLI

24 April 2023

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Treaty Development

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Ukraine-Canada-Finland-Iceland-India-Ireland

Ukraine's Ministry of Finance has published the synthesized texts of the tax treaties with Canada, Finland, Iceland, India, and Ireland as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized texts were prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaty and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 1996 Ukraine-Canada tax treaty: with respect to taxes withheld at source on amounts paid or credited...