Ukraine has published Law No. 3774-IX, which enters into force on 2 July 2024 and provides for the ratification of the pending income tax treaty with Japan. The treaty, signed 19 February 2024, will enter into force 30 days after the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force. Once in force and effective, the treaty will replace the 1986 tax treaty between Japan and the former Soviet Union as it applies with respect to Japan and Ukraine.