Officials from Australia and Ukraine signed an income tax treaty on 16 October 2025. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Australian income tax, resource rent taxes, and fringe benefits tax, and covers Ukrainian individual income tax and tax on profits of enterprises.
Residence
If a person other than an individual is considered resident in both Contracting States, the competent authorities of both States will determine its resid…