Australia, Ukraine Sign DTA, Protocol

The Australian Treasury Oct. 17 announced the Oct. 16 signing of a DTA and protocol with Ukraine. The DTA includes measures to: 1) set a 15 percent tax rate for dividends, and a reduced 5 percent rate in certain cases; 2) set a 10 percent tax rate for interest, and a reduced 5 percent rate in certain cases; 3) set a 10 percent tax rate for royalties; 4) include provisions on mutual agreement procedures (MAPs), tax information exchanges, and anti-abuse rules; and 5) incorporate measures based on the OECD’s base erosion and profit shifting (BEPS) project. [Australia, Treasury, 10/17/25]

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