The convention between the Government of Ukraine and the Government of the Republic of Estonia on avoidance of double taxation and the prevention of tax evasion as for taxes on the income and property

of May 10, 1996

Government of Ukraine and

Government of the Republic of Estonia,

wishing to sign the Convention on avoidance of double taxation and the prevention of tax evasion as for taxes on the income and property

and confirming the relation to development and deepening of the mutual economic relations,

agreed about it:

Article 1 of Person to which the Convention is applied

This Convention is applied to persons who are residents of one or both Contractual the States.

Article 2 Taxes to which the Convention extends

1. This Convention is applied to taxes on the income and on property which is levied on behalf of the Contractual State or its political and administrative divisions, or regional authorities, irrespective of method of their collection.

2. All taxes which are levied from general bags of the income and from general bags of property or from their separate elements, including taxes on the income from alienation of personal or real estate and taxes which are levied from the income from property increase in value are considered as taxes on the income and on property.

3. The existing taxes to which the Convention extends, in particular, is:

a) in Ukraine:

(1) income tax of the companies (podatok na prybutok pidpryjemstv); and

(II) the income tax from citizens (prybutkovyj podatok z gromadian) (further "the Ukrainian tax");

b) in Estonia:

(1) income tax (tulumaks);

(II) local income tax (kohalik tulumakts); and

(III) land tax (maamaks) (further "the Estonian tax").

4. This Convention is applied also to any to taxes identical or similar in essence which will be levied by the Contractual State after signature date of this Convention, in addition to or instead of the existing taxes. Competent authorities of the Contractual States report each other about any essential changes which will happen in their legislations concerning the taxation.

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