author_orbitax
Orbitax

Share This Article

Ukraine Publishes Synthesized Texts of Tax Treaties with Saudi Arabia and South Korea as Impacted by the BEPS MLI

08 January 2025

|

Treaty Development

|

Ukraine-Saudi Arabia-South Korea

Ukraine's Ministry of Finance has published the synthesized texts of the tax treaties with Saudi Arabia and South Korea 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 treaties and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 2011 Ukraine-Saudi Arabia tax treaty: with respect to taxes withheld at source on amounts paid or credited...