1.1 General Remarks and Definitions
The double taxation treaty with respect to taxes on income and capital in place between the Republic of Austria and Ukraine was signed on 16 October 1997, entered into force on 20 May 1999 and is effective as of 1 January 2000 („DTT Austria/Ukraine“). The DTT Austria/Ukraine replaced the previous tax treaty between the Republic of Austria and former USSR signed on 10 April 1981. In addition, a protocol to the DTT Austria/Ukraine was concluded („Protocol“). The Protocol has been made an integral part of the DTT Austria/Ukraine and deals with the interpretation of the DTT Austria/Ukraine. The Ministry of Finance as well as the State Tax Administration of Ukraine have issued a number of regulations and tax rulings on the application of the DTT Austria/Ukraine in Ukraine.
