Ukraine Publishes Synthesized Texts of Tax Treaties with Belgium as Impacted by the BEPS MLI

  • Synthesized Texts Published: Ukraine’s Ministry of Finance has released synthesized texts of tax treaties with Belgium and Lithuania, incorporating MLI provisions.
  • Basis for Synthesis: The texts were prepared based on reservations and notifications submitted by the respective countries to the Depositary.
  • Legal Precedence: The original legal texts of the treaties and the MLI remain the authoritative legal documents.
  • MLI Application to Belgium Treaty: Applies to taxes withheld at source from 1 January 2020, and to other taxes for periods starting on or after 1 June 2020.

Source International Tax Platform – Orbitax

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