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Protocol to Tax Treaty between Luxembourg and Ukraine Signed

|Treaty Development|Luxembourg-Ukraine
Luxembourg-Ukraine

On 30 September 2016, officials from Luxembourg and Ukraine signed a protocol to the 1997 income and capital tax treaty between the two countries, which is not yet in force. The protocol reportedly replaces Article 26 (Exchange of Information) to bring it in line with the OECD standard for information exchange. Both the protocol and the treaty will enter into force after the ratification instru…

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