Nomads & Expats Taxation

Treaties of Ukraine on the avoidance of double taxation

When receiving income from a source in one country and having a tax residency in another country, it may lead to a situation where each country claims to levy tax on the same income under the national legislation of the corresponding country. To avoid excessive taxation, countries conclude between themselves the relevant international treaties (agreements) on the avoidance of double taxation (DTT). Ukraine has agreements with 72 states.

Among the states with which Ukraine does not have a valid agreement (agreement) on the avoidance of double taxation, we highlight the following (in alphabetical order):
Australia, BVI, Brazil, Hong Kong, New Zealand.

The provisions of specific DTTs in relation to a particular object of taxation will be set out on the pages dedicated to the relevant type of income.

You can get advice on taxation in your particular situation.