The Law mainly aims to fulfill domestic procedures required to enact the Protocol.

The Protocol is ratified in view of f amendments agreed with the Czech Republic and required to the Convention between the Government of Ukraine and the Government of the Czech Republic on avoidance of double taxation and prevention from dodging of income and property taxes.

In particular, the said amendments regard the specification of: notions — "resident of a Party of the Agreement," "dividends," "royalty;" order of taxation of incomes gained by an enterprise of a Party of the Agreement from operation of sea, river, air vessels, road or railway transport in international haulage; the order of taxation of incomes gained by a resident of a Party of the Agreement from alienation of shares or other rights making up over 50% of their cost directly or indirectly from real estate located in other country/Party of the Agreement; the order of taxation of a commission received from hired work aboard a vessel, boat, plane, road or railway transport operated by an enterprise of a Party of the Agreement; etc.

Enactment of the Protocol would ensure amendments to the Convention between the Government of Ukraine and the Government of the Czech Republic on avoidance of double taxation.

Respective draft law was registered under No. 0066.
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