LETTER OF THE STATE TAX SERVICE OF UKRAINE

of August 20, 2012 No. 1151/0/71-12/12-1017

Concerning application of the Agreement on avoidance of double taxation with the People's Republic of China

The State Tax Service of Ukraine brings to permission and use in work it.

The agreement between the Government of Ukraine and the Government of People's Republic of China on avoidance of double taxation and the prevention of tax evasion concerning taxes on the income and property of 04.12.95 extends to taxes on the income and property specified in article 2 of the Agreement which are levied according to the tax legislation of Ukraine and People's Republic of China.

For the purposes of the Agreement the term "China" means People's Republic of China: in case of application in geographical value means all territory of People's Republic of China, including its territorial sea where the Chinese legislation concerning the taxation, and any territory outside the territorial sea where People's Republic of China has the sovereign rights to investigation and development of resources of seabed and its subsoil, and resources of adjacent waters according to the international legislation is applied.

Considering specified, the Agreement does not extend to the territories with the separate legislative environment which have the independent taxation system and to which the laws of the People's Republic of China concerning the taxation do not extend. Hong Kong, Macau and Taiwan, in particular, treat such territories.

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