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

On 1 September 2021, Ukraine's Cabinet of Ministers approved for ratification the amending 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 January of the year following its entry into force.