The pending protocol to the 1996 income and capital tax treaty between Turkey and Ukraine will enter into force on 30 November 2020. The protocol, signed 9 October 2017, is the first to amend the treaty and includes the following changes:

• Article 2 (Taxes Covered) is updated in respect of the taxes covered for both countries;
• Article 3 (General Definitions) is amended to expand (clarify) the p…