The Ukrainian Ministry of Finance April 24 posted online a synthesized text of the 1997 DTA and 2016 protocol with Luxembourg and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force Dec. 1, 2019. The MLI applies from: 1) Jan. 1, 2020, for withholding taxes; and 2) taxable periods beginning on or after June 1, 2020, for all other taxes. The synthesized text is to facilitate the application of the MLI but isn’t a source of law. [Ukraine, Ministry of Finance, 04/24/23]
Learn more about Bloomberg Tax or Log In to keep reading:
Learn About Bloomberg Tax
From research to software to news, find what you need to stay ahead.
Already a subscriber?
Log in to keep reading or access research tools.