author_orbitax
Orbitax

Share This Article

Ukraine Ratifies Pending Tax Treaty and Protocol with Luxembourg

16 March 2017

|

Treaty Development

|

Ukraine-Luxembourg

According to an announcement published by the Ukraine parliament, the pending income and capital tax treaty with Luxembourg and amending protocol were ratified on 14 March 2017. The treaty, signed 6 September 1997, is the first of its kind between the two countries. The amending protocol was signed 30 September 2016. Taxes Covered The treaty covers Luxembourg income tax on individuals, corporation tax, tax on fees of directors of companies, capital tax, and communal trade tax. It covers Ukrainian tax on profits of enterprises and individual income tax. Service PE The amending protocol adds the provision that a permanent establishment...