Mongolia

COMECON Agreement for the avoidance of double taxation dated 19 May 1978 entered into force on 1 January 1979. The Agreement is honoured by Ukraine in respect of Mongolia. Article III of the Convention:

Income of legal entities of each of the Contracting Parties derived from the territories of other Contracting Parties directly or through branches, divisions, agencies, offices or other similar bodies shall be exempted from taxes on the territories of these other Contracting Parties.