The amending protocol to the 1996 income and property tax treaty between Denmark and Ukraine was signed on 2 February 2021. The protocol 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 with a new definition of the term…