The amending protocol to the 1995 income and capital tax treaty between the Netherlands and Ukraine was signed on 12 March 2018. The protocol is the first to amend the treaty and includes the following changes: Replaces the title and preamble to introduce language developed under BEPS Action 6 that the Contracting States intend to eliminate double taxation without creating opportunities for non-taxation or reduced taxation through evasion or avoidance; Expands paragraph 1 of Article 4 (Resident) concerning the term "resident of a Contracting State" and removes paragraph 4 concerning the residence a Contracting State, its political subdivisions or local...