DT19650 - Ukraine: Agreement
The comprehensive agreement (SI 1993 /1803) entered into force on 11th August 1993 and has effect
In the United Kingdom for
Income Tax and Capital Gains Tax from 1994-95,
Corporation Tax from 1 April 1994.
In Ukraine for
Tax on payments of dividends, interest or royalties made on or after 10 October 1993,
Tax chargeable on enterprises for periods beginning on or after 1 January 1994,
Tax chargeable on Ukrainian citizens, foreign citizens and stateless persons in respect of payments made on or after 10 October 1993.
If using the HMRC Intranet, the agreement can be viewed through the 鈥淣ew treaties/protocols in force鈥� link on the sidebar. On the HMRC web-site, searching for 鈥淭reaties in force Ukraine鈥� will provide a link to the agreement.
The text of the Tax Treaty can be found via /government/publications/ukraine-tax-treaties