Protocol

At the moment of signing the Convention between the Government of the Republic of Austria and the Government of Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, the undersigned have agreed that the following provisions shall form an integral part of the Convention:

Interpretation of the Convention

It is understood that provisions of the Convention which are drafted according to the corresponding provisions of the OECD Model Convention on income and on capital shall generally be expected to have the same meaning as expressed in the OECD Commentaries thereon. The Commentaries as they may be revised from time to time constitute a means of interpretation in the sense of the Vienna Convention of 23 May 1969 on the Law of Treaties.

IN WITNESS WHEREOF the undersigned, duly authorized thereto have signed this Protocol.

DONE in duplicate in Kiew on the 16th day of October 1997 in the Ukrainian, German and English languages, all texts being equally authentic. In the case of divergence of interpretation the English text shall prevail.

For the Government of the Republic of Austria:
Rudolf Edlinger

For the Government of Ukraine:
Mykola Azarov