On 16 December 2020, the Ukraine parliament approved for ratification the pending protocol to the 1997 tax treaty with Austria. The protocol, signed 15 June 2020, includes changes to bring the treaty in line with OECD BEPS standards, as well as amendments to the withholding tax rates on dividends, interest, and royalties, and other changes. The protocol will enter into force 30 days after the r…