The new income tax treaty between Japan and Ukraine entered into force on 1 August 2025. The treaty, signed 19 February 2024, replaces the 1986 tax treaty between Japan and the former Soviet Union as it applies in respect of Japan and Ukraine.
Taxes Covered
The treaty covers Japanese income tax, corporation tax, special income tax for reconstruction, local corporation tax, and local inhabitant taxes. It covers Ukrainian individual income tax and tax on profits of enterprises.
Residence
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