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Ukraine Ratifies Protocol to Tax Treaty with Denmark

09 June 2022

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Treaty Development

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Ukraine-Denmark

Ukraine has published Law No. 2064-IX, which enters into force on 17 June 2022 and provides for the ratification of the pending protocol to the 1996 income and property tax treaty with Denmark. The protocol, signed 2 February 2021, is the first to amend the treaty and includes changes to the articles on taxes covered, dividends, interest, royalties, capital gains, and others, as well as a new article on entitlement to benefits. The protocol will enter into force on the last day of the month following the month in which the ratification instruments are exchanged and will apply from 1...