Agreement between Tajikistan and Ukraine for the avoidance of double taxation dated 7 September 2002 entered into force on 1 June 2003 (ratified by the Law of Ukraine # 794 dated 15 May 2003).
Article 10 (Dividends):
Paragraph 2. Dividends may be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is the resident of the other Contracting State the tax so charged shall not exceed 10 % of the gross amount of the dividends.
Article 11 (Interest):
Paragraph 2. Interest may be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner of the interest is the resident of the other Contracting State, the tax so charged shall not exceed 10 % of the gross amount of the interest.
Paragraph 7. Notwithstanding the provisions of paragraph 2, interest arising in the Contracting State shall be exempt from tax in that state if it is paid to the Government or the National Bank of the other Contracting State.
Article 12 (Royalties):
Paragraph 2. Royalties may be taxed in the Contracting State in which they arise and according to the laws of that State, but if the recipient is the beneficial owner of the royalties the tax so charged shall not exceed 10 % of the gross amount of the royalties.
