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Ukraine Ratifies Convention On Mutual Assistance In Tax Matters

by Ulrika Lomas, for LawAndTax-News.com, Brussels

23 December 2008


Ukraine’s Parliament ratified the Convention on Mutual Administrative Assistance in Tax Matters on December 17. As a result Ukraine will join a network of eleven other countries who have also signed the convention and will henceforth co-operate on issues regarding tax.

Ukraine initialled the convention on December 20, 2004, but the convention lay dormant until the Committee on International Affairs recommended its ratification.

The convention was drawn up by EU member states and the Organisation of Economic Co-operation and Development (OECD). Most of the eleven countries who make up the convention, listed below, signed on January 25, 1988. Ukraine will now join Azerbaijan, Belgium, Denmark, Finland, France, Italy, Iceland, the Netherlands, Poland, Sweden, and the United States as co-participants of the convention.

Within the rules of the convention each country determines a list of taxes and charges over which they wish to aid/receive assistance. Ukraine will not be required to provide assistance for previous tax matters, and will only provide support from the day that the convention enters into force.


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