Unofficial translation
Appeal of the Verkhovna Rada of Ukraine
to the Parliaments and Governments of Foreign States
Regarding the Termination of Double Tax Avoidance Agreements
with the aggressor country, the Russian Federation
Since 24 February 2022, Ukraine has been experiencing unprovoked and
unjustified armed aggression by the Russian Federation. Such actions of
the Russian Federation are accompanied by war crimes and crimes against
humanity
–
acts of genocide, unprecedented in their cruelty. The full-scale war
launched by the Russian Federation has become not only a direct violation of
international law, but also a serious challenge to the international legal order,
peace and security
–
an unprecedented event since the Second World War.
Since 24 February 2022, the Russian Federation has fired about 2,300
lethal missiles at military and civilian targets in Ukraine, including residential
areas, schools, kindergartens, hospitals and maternity hospitals, religious,
cultural and sports facilities, premises of diplomatic institutions and consulates
of the foreign states in Ukraine, at other objects of civilian infrastructure.
Most of the international organizations and countries of the world
condemned the acts of the Russian Federation. Many countries have already
imposed unprecedented economic sanctions against the Russian Federation and
its agents, banned the use of their airspace by Russian aircrafts and introduced
other powerful restrictive measures. The Organization for Economic Co-
operation and Development has also taken appropriate measures aimed at
reviewing its co-operation with the Russian Federation, in particular the process
of its accession and numerous forms of bilateral cooperation have been
terminated.
Given the above facts, the Verkhovna Rada of Ukraine appeals to
the countries of the world with a call to continue reviewing their policy towards
the aggressor country, the Russian Federation, including in the tax sphere.
The main purpose of international tax conventions, which are the basis of
international tax law, is to reduce barriers to cross-border trade, services and
investment. At the same time, the development of effective multilateral and
bilateral economic relations is impossible when one of the states grossly violates
the established order of international peace and security, as well as
the fundamental principles of international law.
Ukraine is firmly convinced that the states of the world should not promote
the growth of investment and trade with an international aggressor. The actions
of the Russian Federation are so incompatible with international law that it
should not use international instruments designed to promote the economic
prosperity of the peace-loving countries of the world. The financing of
the Russian military machine aimed at the destruction of the Ukrainian nation
and statehood must be limited by all available means.
In turn, on 22 May 2022, the Verkhovna Rada of Ukraine already adopted
the Law of Ukraine “On the
Denunciation of the Agreement between
the Government of Ukraine and the Government of the Russian Federation on
the Avoidance of Double Taxation of the Income and Property and the Prevention
of Tax Evasion”.