Ukraine’s Ministry of Finance has published synthesised texts of its tax treaties with Slovenia and Vietnam, incorporating changes from the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI).
These texts are based on the reservations and notifications submitted by the respective countries to the Depositary, although the original legal texts of the treaties and the MLI remain the primary applicable documents.
For the 2003 Ukraine-Slovenia tax treaty, the MLI applies to taxes withheld at source on payments made to non-residents from 1 January 2020, and to all other taxes for periods starting on or after 1 June 2020.
For the 1996 Ukraine-Vietnam tax treaty, the MLI applies in Ukraine to taxes withheld at source on payments to non-residents from 1 January 2024, and to all other taxes from 1 March 2024. In Vietnam, the MLI applies to taxes withheld at source from 1 January 2024, and to other taxes from 1 January 2025.
The synthesized texts of these treaties are available on the Ministry of Finance’s MLI webpage.