Amending Protocol to Tax Treaty between Denmark and Ukraine has Entered into Force

The amending protocol to the 1996 income and property tax treaty between Denmark and Ukraine entered into force on 31 July 2022. The protocol, signed 2 February 2021, is the first to amend the treaty and includes the following changes:

• Article 2 (Taxes Covered) is amended, providing that the treaty covers:
  • Danish income tax to the State and income tax to the municipalities; and
  • Ukrainian individual income tax and tax on profits of enterprises;
• Article 3 (General Definitions) is updated wit…