International agreements of Ukraine on the avoidance of double taxation

According to information posted on the official website of the Ministry of Finance of Ukraine (mof.gov.ua) in section "International agreements of Ukraine on the avoidance of double taxation", to date the number of 72 international bilateral agreements (Conventions, Agreements) on the avoidance of double taxation is in force in international tax relations between Ukraine and other states.

These agreements also include two agreements concluded by the USSR Government, which continue to be applied according to Article 7 of the Law of Ukraine "On legal succession of Ukraine" until the date of entry into force of new agreements concluded by Ukraine – such agreements of the USSR are valid in Ukraine's relations with Spain and Japan.

In addition, in relations between Ukraine and the Republic of Serbia and the Republic of Montenegro, which are legal successors of the Federal Republic of Yugoslavia, Convention between the Cabinet of Ministers of Ukraine and the Federal Government of the Federal Republic of Yugoslavia on the avoidance of double taxation with respect to taxes on income and capital is applied.

Please note current changes regarding status of certain international agreements of Ukraine:

- Agreement between the Government of Ukraine and the Government of the Russian Federation on the avoidance of double taxation of income and property and prevention of tax evasion was denounced (Law of Ukraine No. 2277-IX as of 22.05.2022) − Agreement ceased to be effective on January 1, 2023 (letter of the Ministry of Foreign Affairs of Ukraine No. 72/14-612/1-42892 as of 20.06.2022); 

- Agreement between the Government of Ukraine and the Government of the Republic of Belarus on the avoidance of double taxation and prevention of tax evasion regarding income and property taxes was terminated (Law of Ukraine No. 2743-IX as of 16.11.2022) – Agreement ceased to be effective on December 20, 2022 (letter of the Ministry of Foreign Affairs of Ukraine No. 72/14-612/1-105750 as of 21.12.2022). 

Texts of current international agreements of Ukraine on the avoidance of double taxation are posted on the official website of the Ministry of Finance of Ukraine (mof.gov.ua): https://mof.gov.ua/uk/international_agreements_of_ukraine_on_avoidance_double_taxation-543.