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

On 10 April 2023, the Ukraine parliament approved the ratification of the pending protocol to the 2018 income tax treaty with Qatar. The protocol, signed 2 September 2021, is the first to amend the treaty and includes updates to the preamble and Articles 25 (Mutual Agreement Procedure) and 26 (Exchange of Information), as well as a new Article 28 (Entitlement to Benefits). The protocol will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.