Ukraine/UK DTC

The new protocol amending the 1993 Ukraine/UK Double Taxation Convention, signed in October 2017, entered into force on 5 December 2019.

In the UK, the provisions of the protocol take effect from:

• 1 January 2020 for taxes withheld at source for amounts paid or credited on or after that date;
• 6 April 2020 for income tax and capital gains tax; and
• 1 April 2020 for corporation tax.

In Ukraine, the provisions take effect from:

• 1 January 2020 for taxes withheld at source for amounts paid or credited on or after that date; and
• 1 January 2020 for other taxes.

See bit.ly/2RxWMWC.