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Update - Protocol to Tax Treaty between Austria and Ukraine

|Treaty Development|Austria-Ukraine
Austria-Ukraine

The amending protocol to the 1997 income and capital tax treaty between Austria and Ukraine was signed on 15 June 2020. The protocol is the first to amend the treaty and includes the following changes:

  • The preamble is replaced, including new language regarding treaty abuse developed as part of the BEPS project;
  • Article 2 (Taxes Covered) is amended with respect to the Ukraine taxes covered, whi…

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