Protocol to Tax Treaty between Ukraine and the UK Signed
On 9 October 2017, officials from Ukraine and the United Kingdom signed an amending protocol to the 1993 income and capital tax treaty between the two countries. The protocol reportedly replaces Article 27 (Exchange of Information) and amends Articles 10 (Dividends), 11 (Interest), and 12 (Royalties) to provide for the following withholding tax rates:
- Dividends - 5% if the beneficial owner is …