• 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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