S.L. 123.178 Art. 2Arrangements to have effect. 2 [S.L.

It is hereby declared:-

(a) that the arrangements specified in the Convention set out in the schedule to this Order have been made with the Government of Ukraine with a view to affording relief from double taxation in relation to the following taxes imposed by the laws of Ukraine:

(i) the tax on profits of enterprises; and

(ii) the personal income tax;

(b) that it is expedient that those arrangements should have effect; th

(c) that the Convention has entered into force on 28 August 2017. (UKRAINE) ORDER 123.178

SCHEDULE

Article 2

CONVENTION BETWEEN THE GOVERNMENT OF UKRAINE AND THE GOVERNMENT OF THE REPUBLIC OF MALTA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

The Government of Ukraine and the Government of the Republic of Malta desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and confirming their endeavour to develop and strengthen mutual economic relations, have agreed as follows:

Article 1

PERSONAL SCOPE

This Convention shall apply to persons who are residents of one or both of the Contracting States.

Article 2

TAXES COVERED

This Convention shall apply to taxes on income imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.

There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income including taxes on gains from the alienation of movable or immovable property and taxes on the total amounts of wages or salaries paid by enterprises.

The existing taxes to which this Convention shall apply are:

a) in the case of Ukraine:

(i) the tax on profits of enterprises; and

(ii) the personal income tax

(hereinafter referred to as "Ukrainian tax");

b) in the case of Malta:

the income tax

(hereinafter referred to as "Malta tax").