Protocol to the Tax Treaty between the Czech Republic and Ukraine has Entered into Force

The protocol to the 1997 income and capital tax treaty between the Czech Republic and Ukraine entered into force on 9 December 2015. The protocol, signed 21 October 2013, is the first to amend the treaty.

Treaty Amendments

Some of the main changes include:

• In Article 5 (Permanent Establishment), the aggregate time over which a service PE is deemed constituted for furnishing services in a Contacting State is increased from more than 3 months in a 12-month period to more than 6 months in a…