On 15 July 2015, Ukraine ratified the pending income and capital tax treaty with Ireland. The treaty, signed 19 April 2013, is the first of its kind between the two countries. Taxes Covered The treaty covers Irish income tax, universal social charge on income, corporation tax, and capital gains tax. It covers Ukrainian tax on profits of enterprises and income tax on individuals. Withholding Tax Rates Dividends - 5% if the beneficial owner is a company directly holding at least 25% of the paying company's capital; otherwise 15% Interest - 5% on interest paid in respect of a sale on...