Iran and Czech Republic On 30 April 2015, the income tax treaty between Iran and Czech Republic was signed in Prague for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Mexico and Indonesia On 28 April 2015, the Mexican Senate approved the amending protocol to income tax treaty of 2002 with Indonesia, which was signed on 6 October 2013.
Bahrain and Cyprus On 27 April 2015, the cabinet of Bahrain approved the income tax treaty with Cyprus for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Romania and Norway On 27 April 2015, Romania and Norway signed an income tax treaty for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Oslo. Once in force and effective, the new treaty will replace the existing DTA of 1980.
Oman and Portugal Oman and Portugal signed an income tax treaty for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income in Lisbon on 27 April 2015.
Romania and Italy On 25 April 2015, Romania and Italy signed an amending protocol to income and capital tax treaty of 1977, in Riga.
Korea (Rep.) and Brazil On 24 April 2015, Korea (Rep.) and Brazil signed an amending protocol to income tax treaty of 1989 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Brasília.
Georgia and Belarus On 23 April 2015, the income tax treaty between Georgia and Belarus was signed, in Tbilisi for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
UAE and Luxembourg On 19 April 2015, the United Arab Emirates’ cabinet approved the amending protocol to income and capital tax treaty of 2005 with Luxembourg, which was signed on 26 October 2014.
Malawi and Netherlands On 19 April 2015, Malawi and the Netherlands signed a income tax treaty for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Pakistan and Ireland On 16 April 2015, Pakistan and Ireland was signed an income tax treaty for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Dublin. Once in force and effective, the new treaty will replace the existing DTA of 1973.
Rwanda and Barbados On 16 April 2015, the Senate of Rwanda approved the income tax treaty with Barbados for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Rwanda and Singapore On 16 April 2015, the Senate of Rwanda approved the income tax treaty with Singapore for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Bosnia & Herzegovina and Bulgaria On 15 April 2015, the Council of Ministers of Bosnia and Herzegovina authorized the signing of the initialled income tax treaty with Bulgaria.
Kazakhstan and Vietnam On 15 April 2015, the President of Kazakhstan ratified the income tax treaty with Vietnam for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Romania and Bulgaria On 15 April 2015, the Romanian government authorized the signing of a income tax treaty with Bulgaria. Once signed, in force and effective, the new treaty will replace the existing DTA of 1994.
Romania and Norway On 15 April 2015, the Romanian government authorized the signing of a income tax treaty with Norway. Once signed, in force and effective, the new treaty will replace the existing DTA of 1980.
Kyrgyzstan and Qatar On 14 April 2015, the President of Kyrgyzstan signed a law ratifying the income tax treaty with Qatar. On 12 March 2015, the law was adopted by the parliament of Kyrgyzstan.
Saudi Arabia and Morocco On 14 April 2015, the income tax treaty between Saudi Arabia and Morocco was signed in Rabat for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Macedonia and Vietnam On 14 April 2015, the Macedonian parliament ratified the income tax treaty of 2014 with Vietnam for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
New Zealand and Canada On 13 April 2015, New Zealand ratified the income tax treaty and its amending protocol with Canada, which was signed on 12 September 2014. Once in force and effective, the new treaty and protocol will replace the existing DTA of 1980.
United States and Japan On 13 April 2015, the President of the United States approved the amending protocol to income tax treaty of 2003 with Japan, which was signed on 24 January 2013. This protocol has now been transmitted to the Senate for further approval.
Korea (Rep.) and Turkmenistan On 13 April 2015, Korea (Rep.) and Turkmenistan signed a tax treaty for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Seoul.
Bahrain and Hungary On 12 April 2015, Bahrain ratified the Income Tax Treaty with Hungary for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, by way of Law No. 3.
Ethiopia and UAE On 12 April 2015, Ethiopia and the United Arab Emirates signed a income tax treaty for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Abu Dhabi.
Portugal and Saudi Arabia On 8 April 2015, the income tax treaty between Portugal and Saudi Arabia was signed in Lisbon for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Saudi Arabia and Kyrgyzstan On 7 April 2015, the Saudi Arabian cabinet approved the income tax treaty with Kyrgyzstan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, which was signed on 2 December 2014.
Guernsey and Monaco On 9 May 2015, the income tax treaty between Guernsey and Monaco will enter into force. This treaty generally applicable from 1 January 2016.
Nigeria and Spain On 5 June 2015, the income and capital tax treaty between Nigeria and Spain will enter into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. This treaty generally applicable from 5 June 2015.
Belgium and Vietnam On 3 April 2015, the Belgian Council of Ministers approved the amending protocol to income and capital tax treaty with Vietnam, which was signed on 12 March 2012. The protocol will be subject to the approval of the parliaments of the regions and communities.
Luxembourg and Andorra On 2 April 2015, the Council of Ministers of Luxembourg approved the income and capital tax treaty with Andorra. The treaty is submitted to parliament for final approval.
Luxembourg and Croatia On 2 April 2015, the Council of Ministers of Luxembourg approved the income and capital tax treaty with Croatia. The treaty is submitted to parliament for final approval.
Luxembourg and Estonia On 2 April 2015, the Council of Ministers of Luxembourg approved the income and capital tax treaty with Estonia. The treaty is submitted to parliament for final approval. Once in force and effective, the new treaty will replace the existing DTA of 2006.
Luxembourg and France On 2 April 2015, the Council of Ministers of Luxembourg approved the amending protocol to income and capital tax treaty with France, which was signed on 5 September 2014, as amended by the 1970 exchange of letters, and by the 1970, 2006 and 2009 protocols. The protocol is submitted to parliament for final approval.
Luxembourg and Ireland On 2 April 2015, the Council of Ministers of Luxembourg approved the amending protocol to income and capital tax treaty with Ireland, which was signed on 27 May 2014. The protocol is submitted to parliament for final approval.
Luxembourg and Lithuania On 2 April 2015, the Council of Ministers of Luxembourg approved the amending protocol to income and capital tax treaty with Lithuania, which was signed on 20 June 2014. The protocol is submitted to parliament for final approval.
Luxembourg and Mauritius On 2 April 2015, the Council of Ministers of Luxembourg approved the amending protocol to income and capital tax treaty with Mauritius, which was signed on 28 January 2014. The protocol is submitted to parliament for final approval.
Luxembourg and Singapore On 2 April 2015, the Council of Ministers of Luxembourg approved the income and capital tax treaty with Singapore. The treaty is submitted to parliament for final approval. Once in force and effective, the new treaty will generally replace the existing DTA of 1993.
Luxembourg and Tunisia On 2 April 2015, the Council of Ministers of Luxembourg approved the amending protocol to income and capital tax treaty with Tunisia, which was signed on 8 July 2014. The protocol is submitted to parliament for final approval.
Luxembourg and UAE On 2 April 2015, the Council of Ministers of Luxembourg approved the amending protocol to income and capital tax treaty with UAE, which was signed on 26 October 2014. The protocol is submitted to parliament for final approval.
Kazakhstan and Vietnam On 2 April 2015, Kazakhstan’s Senate adopted a law approving the income tax treaty with Vietnam for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
China and Hong Kong On 1 April 2015, China (People’s Rep.) and Hong Kong signed an amending protocol to income tax treaty as amended by the 2008 and 2010 protocols, in Hong Kong.
Cyprus and South Africa On 1 April 2015, Cyprus and South Africa signed an amending protocol to income and capital tax treaty of 1997 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
New Zealand and Australia The government of New Zealand announced its plans to update the income tax treaty of 2009 with Australia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
New Zealand and China The government of New Zealand announced its plans to update the income tax treaty of 1986 with China, as amended by the 1997 protocol.
New Zealand and Korea (Rep.) The government of New Zealand announced its plans to update the income tax treaty of 1981 with Korea (Rep.), as amended by the 1997 protocol.
France and Germany On 31 March 2015, France and Germany signed an amending protocol to income and capital tax treaty of 1959, as amended by the 1969, 1989 and 2001 protocols, in Berlin.
Zambia and Ireland On 31 March 2015, Zambia and Ireland signed an income tax treaty for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Lusaka. Once in force and effective, the new treaty will replace the existing DTA of 1971.
Croatia and United Kingdom On 25 March 2015, the Croatian government approved the income tax treaty with United Kingdom for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. Once in force and effective, the new treaty will replace the existing DTA of 1981. The treaty will be submitted to parliament for final approval.
Hungary and Uzbekistan On 17 March 2015, Hungary ratified the amending protocol to income and capital tax treaty with Uzbekistan, which was signed on 25 November 2014, by way of Law No. XXVIII, as published in the Official Gazette of 26 March 2015.
Kazakhstan and Czech Republic On 11 March 2015, Kazakhstan approved the amending protocol, to Income and Capital Tax Treaty of 1998 with the Czech Republic, which was signed on 24 November 2014. The protocol has now been sent to the President for final approval.
Liechtenstein and Guernsey On 4 March 2015, Liechtenstein ratified the income and capital tax treaty with Guernsey by way of BuA Nr. 1/2015.
Botswana and Barbados On 4 September 2014, Botswana and Barbados signed an amending protocol to income tax treaty of 2005, in London.