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Ukraine Ratifies Pending Protocol to Tax Treaty with Netherlands

14 July 2021

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Treaty Development

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Ukraine-Netherlands

Ukraine President Volodymyr Zelensky has signed Law No. 1548-IX, which was published on 8 July 2021 and provides for the ratification of the pending protocol to the 1995 tax treaty with the Netherlands. The protocol, signed 12 March 2018, is the first to amend the treaty and includes changes to bring the treaty in line with OECD BEPS standards, as well as amendments to the withholding tax provisions for dividends, interest, and royalties, and other changes. The protocol will enter into force on the last day of the month following the month in which the ratification instruments are exchanged and...