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Важная Информация

Double Taxation Treaty between Ukraine and Cyprus is submitted for ratification


10/06/2013

The DTT was signed on 8 November 2012 although it has not been ratified yet.

By Decree No.302-r dated 15 May 2013 the Cabinet of Ministers of Ukraine submitted a Convention between Ukraine and Cyprus for the Avoidance of Double Taxation and Prevention of Fiscal Evasion with Respect to Taxes on Income (the “DTT”) and respective Protocol to the Parliament of Ukraine for ratification.

In accordance with subparagraph 1.2 of Article 26 of the DTT it becomes effective from the 1st January of the year following a year of ratification (certain decreased tax rates become effective one year from a year of ratification).

Effective Double Taxation Treaty between Cyprus and USSR dated 29 October 1982 ceases to have effect from the moment of the DTT ratification.

www.kpmg.com

 

Связанные юрисдикции:
Кипр - Резидентная Компания