INTERNATIONAL DOUBLE TAXATION AGREEMENTS


On the basis of the information received from the Ministry of Foreign Affairs, in its letter dated 30.01.2015 2809/7/99-99-12-01-03-17 the State Fiscal Service of Ukraine announced the list of countries with which the international agreements on the avoidance of double taxation entered into force as of 01.01.2015.


According to this letter of the SFSU the international agreements on avoidance of double taxation with Austria (20.05.99), Azerbaijan (03.07.2000), Algeria (01.07.2004), Belgium (25.02.99), Belarus (30.01.95), Bulgaria (03.10.97), Brazil (26.04.2006), the UK (11.08.93), Vietnam (19.11.96), Armenia (19.11.96), Greece (26.09.2003), Georgia (01.04.99), Denmark (21.08.96), Egypt (27.02.2002), Estonia (24.12.96), Israel (20.04.2006), India (31.10.2001), Indonesia (09.11.98), Iran ( 21.07.2001), Iceland (09.10.2008), Italy (25.02.2003), Jordan (23.10.2008), Kazakhstan (14.04.97), Canada (22.08.96), Cyprus (07.08.2013), Kyrgyzstan (01.05 .99), China (18.10.96), the Republic of Korea (19.03.2002), Kuwait (22.02.2004), Latvia (21.11.96), Lebanon (06.09.2003), Libya (31.01.2010), Lithuania (25.12 .97), Macedonia (23.11.98), Morocco (30.03.2009), Mexico (06.12.2012), Moldova (27.05.96), Mongolia (03.11.2006), the Netherlands (02.11.96), Norway (18.09.96), United Arab Emirates (09.03.2004), Pakistan (30.06.2011) Republic of South Africa (23.12.2004), Poland (11.03.94), Portugal (11.03.2002), the Russian Federation (03.08.99), Romania (17.11.97), Saudi Arabia (01.12.2012), Singapore (18.12.2009), Syria (04.05.2004), Slovakia (22.11.96), Slovenia (25.04.2007), the USA (05.06.2000) , Tajikistan (01.06.2003), Thailand (24.11.2004), Turkey (29.04.98), Turkmenistan (21.10.99), Hungary (24.06.96), Uzbekistan (25.07.95), Finland (14.02.98), France (01.11.99), Germany (04.10.96), Croatia (01.06.99), the Czech Republic (20.04.99), Switzerland (26.02.2002), Sweden (04.06.96) entered into force as of 01.01.2015.


Convention between the Government of Ukraine and the Federal Government of the Federal Republic of Yugoslavia on the avoidance of double taxation with regard to taxes on income and capital, which was signed on 22 March 2001 and entered into force on 29.11.2001, applies to relations between Ukraine and the Republic of Serbia and the Republic of Montenegro.


In addition, in accordance with Article 7 of the Law of Ukraine "On Succession of Ukraine" Ukraine applies treaties of the USSR on the avoidance of double taxation, which are valid till the entry into force of the new treaties. Treaties of the USSR are in effect in Ukraine's relations with the following countries: Spain, Malaysia, Japan.


On July 15, 2015 the Verkhovna Rada adopted the Law that ratified the Convention between the Government of Ukraine and the Government of Ireland on the avoidance of double taxation and prevention of tax evasion with respect to taxes on income and gains from the alienation of property and Protocol thereto, committed on April 19, 2013 in Kiev (Bill 0049).