On 16 September 2015, Ukraine's Cabinet of Ministers approved for the ratification the pending protocol to the 1997 income and capital tax treaty with the Czech Republic. The protocol, signed 21 October 2013, amends a number of articles in the treaty. Some of the main changes include:
- In Article 5 (Permanent Establishment), the aggregate time over which a service PE is deemed constituted for furnishing services in a Contacting State is increased from more than 3 months in a 12-month period t…