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Update - Protocol to Tax Treaty between Luxembourg and Ukraine

|Treaty Development|Luxembourg-Ukraine
Luxembourg-Ukraine

The protocol to the 1997 income and capital tax treaty between Luxembourg and Ukraine was signed on 30 September 2016. The protocol makes the following main changes:

  • Paragraph 3 of Article 5 (Permanent Establishment) is replaced to include that a permanent establishment will be deemed constituted when an enterprise furnishes services in a Contracting State through employees or other engaged pe…

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