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Denmark Ratifies Pending Protocol to Tax Treaty with Ukraine — Orbitax Tax News & Alerts

Denmark has published Law no. 2191 of 30 November 2021 in the Official Gazette, which provides for the ratification of the pending protocol to the 1996 income and property tax treaty with Ukraine. 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 January of the year following its entry into force.