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Article 30. TERMINATION

U.S. Income Tax Treaty — Ukraine Technical Explanation – 1994 · 2026-10-03 edition · updated 2026-10-04 · United States

The Convention is to remain in effect indefinitely, unless terminated by one of the Contracting States in accordance with the provisions of this Article. A Contracting State may terminate the Convention at any time after 5 years from the date of its entry into force by giving written notice through diplomatic channels to the other Contracting State at least six months in advance. If such notice is given, the Convention will cease to apply in respect of taxes withheld on dividends, interest and royalties paid or credited on or after the first of January following the six month period and with respect to other taxes for taxable periods beginning on or after the first of


January following the six month period. Thus, for example, if notice of termination is given in July or later of a calendar year, the termination will not be effective as of the following January 1 but as of the second January 1, since the notice period must continue for at least six months.

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▸Contents — U.S. Income Tax Treaty — Ukraine Technical Explanation – 1994

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