According to a recent announcement, the Ukraine government has approved and resubmitted legislation to parliament for the ratification of the pending income tax treaty with Malta. The treaty, signed 4 September 2013, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Malta income tax, and Ukraine tax on profits of enterprise and personal income tax.
Withholding Tax Rates
- Dividends - 5% if the beneficial owner is a company directly holding at least 20% o…