• Cyprus - Ukraine
    New Tax Treaty Enters Into Force


    The new Income and Capital Tax Treaty between Cyprus and Ukraine entered into force on 7 August 2013 and its provisions will apply from 1 January 2014.

    In accordance with the treaty, the following withholding taxes will apply:

    • Dividends:
      • 5% if the beneficial owner holds at least 20% of the capital of the company paying the dividends or has invested at least �100,000 in the capital of the company.
      • 15% in all other cases.

    • Interest: 2% withholding tax on interest.

    • Royalties:
      • 5% on royalties in respect of any copyright of scientific work, patent, trade mark, secret formula, process or information concerning industrial, commercial or scientific experience.
      • 10% in all other cases.
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Maastricht University - 5th Global Tax Policy Conference: Tax Policy after BEPS, what can be expected? On 6 September 2019 at the Royal Museums of Arts and History in Brussels, Prof. Dr Hans van den Hurk, chairman of the Annual Global Tax Policy Conference of the Maastricht Centre for Taxation (Maastricht University) with his esteem speakers are addressing the above question.

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