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Tax treaties with Belarus and Ukraine

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Two orders give effect to a new double taxation convention (DTC) with Belarus and a Protocol amending the DTC with Ukraine, neither of which are yet in force.

  • The Double Taxation Relief and International Tax Enforcement (Belarus) Order, SI 2018/778, gives effect to the new double taxation convention signed on 26 September 2017, which will replace the 1985 UK/USSR convention with respect to Belarus. The new convention has not yet entered into force.
  • The Double Taxation Relief and International Tax Enforcement (Ukraine) Order, SI 2018/779, gives effect to the protocol signed on 9 October 2017 amending the 1993 double taxation convention with Ukraine. The new protocol has not yet entered into force.
Issue: 1406
Categories: News , International taxes
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