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Negotiations for Protocol to Austria-Ukraine Tax Treaty Concluded

|Treaty Development|Austria-Ukraine
Austria-Ukraine

On 30 June 2016, the Ukraine Ministry of Finance announced that negotiations for a protocol to the 1997 income and capital tax treaty with Austria have concluded. The main changes concern withholding tax rates:

  • The tax rate for dividends is increased from 10% to 15%;
  • The tax rate for interest is increased from 2% to 5%;
  • The tax rate for patents, trademarks, industrial design, plans, models, pr…

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