OrbitaxUpdate - Protocol to the Tax Treaty between Cyprus and Ukraine
|Treaty Development|Cyprus-Ukraine
The protocol to the 2012 income tax treaty between Cyprus and Ukraine was signed on 11 December 2015, and is the first to amend the treaty. The main aspects of the protocol are summarized as follows.
Withholding Tax Rates
The paragraphs concerning the withholding tax rates in Article 10 (Dividends) and Article 11 (Interest) are replaced.
The rates under the new paragraphs:
- Dividends - 5% …
