Update - Protocol to Tax Treaty between Luxembourg and Ukraine

The protocol to the 1997 income and capital tax treaty between Luxembourg and Ukraine was signed on 30 September 2016. The protocol makes the following main changes:

• Paragraph 3 of Article 5 (Permanent Establishment) is replaced to include that a permanent establishment will be deemed constituted when an enterprise furnishes services in a Contracting State through employees or other engaged personnel for the same or connected project for a period or periods aggregating more than 6 months wit…