Business tax – international treaty

Ukraine: tax treaties

Tax treaties between the UK and Ukraine and related documents.



The double taxation convention entered into force on 11 August 1993.

It’s effective in:

Ukraine from:

  • 10 October 1993 for tax on dividends, interest, royalties and tax on Ukrainian, foreign and stateless citizens
  • 1 January 1994 for tax on enterprises

the UK from:

  • 1 April 1994 for Corporation Tax
  • 6 April 1994 for Income Tax and Capital Gains Tax