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Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 28

Entry into Force

(1) This Convention shall be ratified and the instruments of ratification shall be exchanged as soon as possible. The Contracting States shall notify to each other, through the diplomatic channels that the constitutional requirements for the entry into force of this Convention have been complied with.

(2) This Convention shall enter into force on the day of exchange f] the instruments of ratification and the provisions of the Convention shall apply:

  • (a) in the Slovak Republic:
    • (i) in respect of taxes withheld at source, to amounts of income paid on or after 1st January in the calendar year next following the year in which the Convention enters into force; and
    • (ii) in respect of other taxes on income, and taxes on capital, to taxes chargeable for any taxable year beginning on or after 1st January in the calendar year next following the year in which the Convention enters into force;
  • (b) in Ukraine:
    • (i) in respect of taxes on dividends, interest or royalties for any payments made on or after sixtieth day following the day on which the Convention enters into force;
    • (ii) in respect of taxes on income (profits) of enterprises for any taxation period beginning on or after 1 January in the calendar year next following the year in which the Convention enters into force;
    • (iii) in respect of income tax on citizens of Ukraine for any payments made on or after the sixtieth day following the day on which the Convention enters into force.

(3) From the date of entry into force of this Convention, in the mutual relations between the Slovak Republic and Ukraine, the application of the Multilateral Convention for the avoidance of double taxation with respect to income and capital of individuals signed in Miskolc on 27 May 1977 and the Multilateral Convention for the avoidance of double taxation with respect to income and capital of legal entities signed in Ulan-Bator on 19 May 1978 shall cease to have effect.