Ukraine
A. Progress in the implementation of the minimum standard
Ukraine has 75 tax agreements in force as reported in its response to the Peer Review questionnaire. Thirty-one of those agreements comply with the minimum standard.
Ukraine signed the MLI in 2018 and deposited its instrument of ratification on 8 August 2019. The MLI entered into force for Ukraine on 1 December 2019. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
Ukraine has signed a bilateral complying instrument with respect to its agreements with Netherlands and Spain.
Ukraine has not listed its agreement with Qatar to be modified under the MLI, but indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in its agreements with Germany and Qatar.
Ukraine is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1
← 1. For its agreements listed under the MLI, Ukraine is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).