The amending protocol to the 1995 income and capital tax treaty between the Netherlands and Ukraine will enter into force on 31 August 2021. The protocol, signed 12 March 2018, is the first to amend the treaty and includes the following changes:

• The title and preamble are replaced in line with OECD BEPS standards;
• Article 2 (Taxes Covered) is updated, including that the treaty covers:
  • Netherla…