Finland and Spain On 30 July 2018, the Double Taxation Agreement (DTA) between Finland and Spain was entered into force. The agreement contains Dividends rate 0% for pension fund, 5% for at least 10% holding; otherwise 15%, Interest rate 0% and Royalties rate 0%.
Argentina and Brazil On 29 July 2018, the amending protocol of Double Taxation Agreement (DTA) between Argentina and Brazil was entered into force and applies from 1 January 2019.
Croatia and Vietnam On 27 July 2018, the Double Taxation Agreement (DTA) between Croatia and Vietnam was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Zagreb.
Morocco and Bangladesh On 24 July 2018, the House of Representatives of Morocco has 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.
Russia and Belgium On 24 July 2018, the Russian lower house of parliament approved the amending protocol of Double Taxation Agreement (DTA) with Belgium. Once in force and effective, the new DTA and protocol will replace the existing DTA of 1995.
Russia and Japan On 24 July 2018, the Russian lower house of parliament approved the Double Taxation Agreement (DTA) with Japan. Once in force and effective, the new DTA and protocol will replace the existing DTA of 1995. Once in force and effective, the new DTA will replace the existing DTA of 1986.
Brazil and Norway On 18 July 2018, the amending protocol of Double Taxation Agreement (DTA) between Brazil and Norway was entered into force and applies from 18 July 2018. The protocol updates Exchange of Information Article in accordance with the OECD standard for information exchange.
Cyprus and UK On 18 July 2018, the Double Taxation Agreement (DTA) between Cyprus and the United Kingdom was entered into force and applies from 1 January 2019. The agreement contains Dividends rate 0%, although a 15% rate applies to dividends paid out of income (including gains) derived directly or indirectly from immovable property by an investment vehicle, Interest rate 0% and Royalties rate 0%.
Mauritius and UK On 13 July 2018, the amending protocol of Double Taxation Agreement (DTA) between Mauritius and the United Kingdom was entered into force and applies from 28 February 2018.
Azerbaijan and Morocco On 13 July 2018, Azerbaijan published the law for the ratification of Double Taxation Agreement (DTA) with Morocco for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Cyprus and UK On 11 July 2018, the United Kingdom ratified the Double Taxation Agreement (DTA) with Cyprus. Once in force and effective, the new DTA will replace the existing DTA of 1974.
Austria and Russia On 11 July 2018, the Federal Council of Austria has approved the amending protocol of Double Taxation Agreement (DTA) with Russia.
Mauritius and UK On 11 July 2018, the United Kingdom ratified the amending protocol of Double Taxation Agreement (DTA) with Mauritius.
San Marino and UAE On 11 July 2018, the Double Taxation Agreement (DTA) between San Marino and the United Arab Emirates was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Kenya and Portugal On 10 July 2018, the Double Taxation Agreement (DTA) between Kenya and Portugal signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Lisbon.
Hong Kong and New Zealand On 9 July 2018, New Zealand has ratified the amending protocol of Double Taxation Agreement (DTA) with Hong Kong.
Ghana, Czech Republic, Morocco and Singapore On 6 July 2018, the parliament of Ghana has approved the ratification of Double Taxation Agreement (DTA) with the Czech Republic, Morocco and Singapore.
Chile and China On 5 July 2018, the State Administration of Taxation (SAT) of China has declared that the MFN clause regarding interest in the Double Taxation Agreement (DTA) with Chile has been triggered by the Chile-Italy DTA and the Chile-Japan DTA. The MFN changes in the interest withholding tax rates are effective from 1 January 2017.
Bahrain and Egypt On 4 July 2018, Bahrain has ratified the Double Taxation Agreement (DTA) with Egypt for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The agreement contains Dividends rate 5% for at least 25% holding; otherwise 10%, Interest rate 10% and Royalties rate 10%. Once in force and effective, the new DTA will replace the existing DTA of 1997.
India and Qatar On 4 July 2018, Qatar’s cabinet approved to sign a revised Double Taxation Agreement (DTA) with India.
Austria and Russia On 4 July 2018, the National Council of Austria has approved the amending protocol of Double Taxation Agreement (DTA) with Russia.
UK and Jersey On 2 July 2018, the Double Taxation Agreement (DTA) between Jersey and the United Kingdom was signed in London. Once in force and effective, the new DTA will replace the existing DTA of 1952.
UK and Guernsey On 2 July 2018, the Double Taxation Agreement (DTA) between Guernsey and the United Kingdom was signed in London. Once in force and effective, the new DTA will replace the existing DTA of 1952.
UK and Isle of Man On 2 July 2018, the Double Taxation Agreement (DTA) between Isle of Man and the United Kingdom was signed in London. Once in force and effective, the new DTA will replace the existing DTA of 1955.
Azerbaijan and Morocco On 29 June 2018, the parliament of Azerbaijan has approved the Double Taxation Agreement (DTA) with Morocco for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Spain and Ukraine On 29 June 2018, the Spanish Cabinet has approved to sign the Double Taxation Agreement (DTA) with Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Nepal and Bangladesh On 28 June 2018, the Cabinet of Nepal has approved to sign 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.
Cyprus and San Marino On 27 June 2018, the amending protocol of Double Taxation Agreement (DTA) between Cyprus and San Marino was entered into force and applies from 1 January 2019.
Maldives and UAE On 21 June 2018, the Double Taxation Agreement (DTA) between Maldives and the United Arab Emirates was entered into force and applies retroactively from 1 January 2017. The agreement contains Dividends rate 0%, Interest rate 0% and Royalties rate 7%.
Armenia and India On 14 June 2017, the amending protocol of Double Taxation Agreement (DTA) between Armenia and India was entered into force and applies from 14 June 2017.
Denmark, Faroe Islands, Finland, Iceland, Norway, and Sweden Ministry of Finance of Finland has approved to sign the amending protocol of Nordic Double Taxation Agreement (NDTA). Parties to the Nordic tax treaty include Denmark, the Faroe Islands, Finland, Iceland, Norway, and Sweden.
Japan and Denmark On 18 May 2018, the Japanese parliament has approved the Double Taxation Agreement (DTA) with Denmark. This DTA had previously approved by the lower house of parliament on 19 April 2018. Once in force and effective, the new DTA will replace the existing DTA of 1968.
Japan and Iceland On 18 May 2018, the Japanese parliament has approved the Double Taxation Agreement (DTA) with Iceland. The lower house of parliament had previously approved this DTA on 19 April 2018.
Japan and Lithuania On 16 May 2018, the Japanese parliament has approved the Double Taxation Agreement (DTA) with Lithuania. The lower house of parliament had previously approved this DTA on 17 April 2018.
Japan and Russia On 16 May 2018, the Japanese parliament has approved the Double Taxation Agreement (DTA) with Russia. The lower house of parliament had previously approved this DTA on 17 April 2018. Once in force and effective, the new DTA will replace the existing DTA of 1986.
Japan and Estonia On 16 May 2018, the Japanese parliament has approved the Double Taxation Agreement (DTA) with Estonia. This DTA had previously approved by the lower house of parliament on 17 April 2018.
Algeria and Kuwait On 18 January 2016, the Double Taxation Agreement (DTA) between Algeria and Kuwait was entered into force and applies from 1 January 2017. The agreement contains Dividends rate 0%, Interest rate 0% and Royalties rate 15%.