UK and Belarus | On 27 June 2018, the United Kingdom ratified the Double Taxation Agreement (DTA) with Belarus. Once in force and effective, the new DTA will replace the existing DTA of 1985. |
UK and Ukraine | On 27 June 2018, the United Kingdom ratified the amending protocol of Double Taxation Agreement (DTA) with Ukraine. |
Kazakhstan and Uzbekistan | On 27 June 2018, the lower house of parliament of Kazakhstan approved the amending protocol of Double Taxation Agreement (DTA) with Uzbekistan. |
Ghana and Czech Republic | On 22 June 2018, the Parliament of Ghana ratified the Double Taxation Agreement (DTA) with Czech Republic. |
Bangladesh and Bhutan | On 22 June 2018, the National Council of Bhutan approved the Double Taxation Agreement (DTA) with Bangladesh for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
Ghana and Mauritius | On 22 June 2018, the Parliament of Ghana ratified the Double Taxation Agreement (DTA) with Mauritius. |
Ghana and Morocco | On 22 June 2018, the Parliament of Ghana ratified the Double Taxation Agreement (DTA) with Morocco. |
Ghana and Singapore | On 22 June 2018, the Parliament of Ghana ratified the Double Taxation Agreement (DTA) with Singapore. |
Cyprus and San Marino | On 21 June 2018, San Marino ratified the amending protocol of Double Taxation Agreement (DTA) with Cyprus to update Exchange of Information Article in accordance with the OECD standard for information exchange. |
Macau and Portugal | On 21 June 2018, the amending protocol of Double Taxation Agreement (DTA) between Macau and Portugal was signed in Lisbon. |
Argentina and Brazil | On 20 June 2018, the Senate of Brazil approved the amending protocol of Double Taxation Agreement (DTA) with Argentina. |
Jordan and Tajikistan | On 20 June 2018, the lower chamber of parliament of Tajikistan approved the law for the ratification of Double Taxation Agreement (DTA) with Jordan. |
Latvia and Vietnam | On 20 June 2018, the parliament of Latvia approved the Double Taxation Agreement (DTA) with Vietnam for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
Malta and Botswana | On 19 June 2018, Malta ratified the Double Taxation Agreement (DTA) with Botswana. The agreement contains Dividends rate 5% for at least 25% holding; otherwise 6% for dividends paid by a resident of Botswana to a resident of Malta, for dividends paid by a resident of Malta to a resident of Botswana dividend rate is 15%, Interest rate 8.5% and Royalties rate is 5% for the right to use industrial, commercial, or scientific equipment, and 7.5% in other cases. |
Kyrgyzstan and India | On 18 June 2018, Kyrgyzstan approved to sign an amending protocol of Double Taxation Agreement (DTA) with India. |
Andorra and Cyprus | On 18 June 2018, the government of Andorra approved for ratification of Double Taxation Agreement (DTA) with Cyprus. |
UAE and Zimbabwe | On 16 June 2018, the Double Taxation Agreement (DTA) between the United Arab Emirates and Zimbabwe was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
Switzerland and Kosovo | On 15 June 2018, the Swiss Parliament approved the Double Taxation Agreement (DTA) with Kosovo for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
Macau and Portugal | On 15 June 2018, Macau authorized to sign an amending protocol to update the Double Taxation Agreement (DTA) with Portugal. |
Switzerland and Pakistan | On 15 June 2018, the Swiss Parliament approved the Double Taxation Agreement (DTA) with Pakistan 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 DTA will replace the existing DTA of 2005. |
Luxembourg and Senegal | On 14 June 2018, the Double Taxation Agreement (DTA) between Luxembourg and Senegal was entered into force and applies from 1 January 2019. |
Azerbaijan and Morocco | On 14 June 2018, the Moroccan Council of Ministers approved the Double Taxation Agreement (DTA) with Azerbaijan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
UAE and Rwanda | On 13 June 2018, the Cabinet of United Arab Emirates approved the Double Taxation Agreement (DTA) with Rwanda. |
UAE and Saudi Arabia | On 13 June 2018, the Cabinet of United Arab Emirates approved the Double Taxation Agreement (DTA) with Saudi Arabia. |
UAE and Turkmenistan | On 13 June 2018, the Cabinet of United Arab Emirates approved the amending protocol of Double Taxation Agreement (DTA) with Turkmenistan. |
Finland and Portugal | On 13 June 2018, The President of Finland approved the bill terminating the Double Taxation Agreement (DTA) with Portugal. So the DTA of 1970 with Portugal will no longer be effective from 1 January 2019. |
Argentina and Qatar | On 12 June 2018, Qatar approved the decree for the ratification of the Double Taxation Agreement (DTA) with Argentina. The agreement contains Dividends rate 10% for at least 25% holding; otherwise 15%, Interest rate 12% and Royalties rate 10%. |
Kenya and Singapore | On 12 June 2018, the Double Taxation Agreement (DTA) between Kenya and Singapore was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Nairobi. |
Austria and Kosovo | On 8 June 2018, the Double Taxation Agreement (DTA) between Austria and Kosovo was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Vienna. |
UAE and Croatia | On 7 June 2018, a press release was published to notify the president of the United Arab Emirates has ratified the Double Taxation Agreement (DTA) with Croatia. |
UAE and Moldova | On 7 June 2018, a press release was published to notify the president of the United Arab Emirates has ratified the Double Taxation Agreement (DTA) with Moldova. |
Argentina and Brazil | On 7 June 2018, the Chamber of Deputies of Brazil approved the amending protocol of Double Taxation Agreement (DTA) with Argentina. |
Ukraine and UK | On 6 June 2018, Ukraine ratified the amending protocol of Double Taxation Agreement (DTA) with the United Kingdom. |
Malta and Ethiopia | On 5 June 2018, Malta ratified the Double Taxation Agreement (DTA) with Ethiopia. The agreement contains Dividends rate 5%, Interest rate 5% and Royalties rate 5%. |
Morocco and Qatar | On 5 June 2018, Qatar approved the decree for the ratification of the Double Taxation Agreement (DTA) with Morocco. The agreement contains Dividends rate 5% for at least 10% holding; otherwise 10%, Interest rate 10% and Royalties rate 10%. Once in force and effective, the new DTA will replace the existing DTA of 2006. |
Austria and Russia | On 5 June 2018, the amending protocol of Double Taxation Agreement (DTA) between Austria and Russia was signed in Vienna. |
UK and Uzbekistan | On 1 June 2018, the amending protocol of Double Taxation Agreement (DTA) between the United Kingdom and Uzbekistan was entered into force and applies from 1 August 2018 in respect of taxes withheld at source. |
Congo and Morocco | On 31 May 2018, the Moroccan Council of Ministers approved the Double Taxation Agreement (DTA) with the Republic of Congo for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
Georgia and Saudi Arabia | On 30 May 2018, Georgia ratified the Double Taxation Agreement (DTA) with Saudi Arabia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
Brazil and Norway | On 30 May 2018, the Congress of Brazil approved the amending protocol of Double Taxation Agreement (DTA) with Norway to update Exchange of Information Article in accordance with the OECD standard for information exchange. |
Bulgaria and Saudi Arabia | On 28 May 2018, Shura Council of Saudi Arabia approved the Double Taxation Agreement (DTA) with Bulgaria for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
Kuwait and Bangladesh | On 28 May 2018, the National Assembly of Kuwait approved the Double Taxation Agreement (DTA) with Bangladesh for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
Belgium and Poland | On 2 May 2018, the amending protocol of Double Taxation Agreement (DTA) between Belgium and Poland was entered into force and applies from 1 January 2019. |
Cyprus and Mauritius | On 30 April 2018, the amending protocol of Double Taxation Agreement (DTA) between Cyprus and Mauritius was entered into force and applies in Cyprus from 1 January 2019 and in Mauritius from 1 July 2018. |
Azerbaijan and Kazakhstan | On 27 April 2018, the amending protocol of Double Taxation Agreement (DTA) between Azerbaijan and Kazakhstan was entered into force and applies from 1 January 2019. |
China and Sweden | On 4 April 2018, the amending protocol of Double Taxation Agreement (DTA) between China and Sweden was entered into force and applies from 1 June 2016. |
Tax Treaty News: July 2018
02 July, 2018