On 30 June 2016, the Ukraine Ministry of Finance announced that negotiations for a protocol to the 1997 income and capital tax treaty with Austria have concluded. The main changes concern withholding tax rates:
- The tax rate for dividends is increased from 10% to 15%;
- The tax rate for interest is increased from 2% to 5%;
- The tax rate for patents, trademarks, industrial design, plans, models, product formulas or processes is increased from 0% to 5%; and
- The tax rate for the copyright of litera…