Ukraine: Notification of updates to MLI positions
Most changes were included in Law No. 4278-IX.
Ukraine on October 20, 2025, notified updates to its positions under the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI).
The changes include adding the treaty with Qatar, terminating treaties with Belarus, Iran, Russia, and Syria, correcting and adding entry-into-force dates, and revising reservations and notifications across multiple articles and treaties.
Most of the changes were included in Law No. 4278-IX dated February 27, 2025, and effective June 7, 2025.
For more information, contact a KPMG tax professional in Ukraine:
Oksana Olekhova | OOlekhova@kpmg.ua