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

On 11 December 2019, Ukraine's Cabinet of Ministers approved for ratification the pending protocol to the 2007 income tax treaty with Singapore. The protocol is the first to amend the treaty and provides for the replacement of Article 25 (Exchange of Information) to bring it in line with OECD standards for information exchange. The protocol will enter into force once the ratification instruments are exchanged and generally applies from that date.