Ukraine has 75 tax agreements in force as reported in its response to the Peer Review questionnaire. Thirty-seven of those agreements comply with the minimum standard.
Ukraine signed the MLI in 2018 and deposited its instrument of ratification on 8 August 2019. The MLI entered into force for Ukraine on 1 December 2019. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
Ukraine has not listed its agreement with Qatar to be modified under the MLI, but has signed a bilateral complying instrument in respect of the agreements with Qatar and Spain.
Ukraine indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in its agreements with Germany and Montenegro.
Ukraine is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1