Tax Treaty News: April 2019

Qatar and Ukraine	On 28 March 2019, Mr. Petro Poroshenko, the president of Ukraine signed a law ratifying the Double Taxation Agreement (DTA) with Qatar.
Australia and Israel	On 27 March 2019, the Double Taxation Agreement (DTA) between Australia and Israel was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Canberra.
Luxembourg and Uzbekistan	On 26 March 2019, Luxembourg’s Council of States approved the amending protocol of Double Taxation Agreement (DTA) with Uzbekistan.
Luxembourg and Kosovo	On 26 March 2019, Luxembourg’s Council of States 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.
Ghana and Malta	On 26 March 2019, the Double Taxation Agreement (DTA) between Ghana and Malta was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Valletta.
Luxembourg and France	On 26 March 2019, Luxembourg’s Council of States approved the Double Taxation Agreement (DTA) with France 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 1958.
Belgium and Luxembourg	On 26 March 2019, Luxembourg’s Council of States approved the amending protocol of Double Taxation Agreement (DTA) with Belgium.
China and Italy	On 23 March 2019, the Double Taxation Agreement (DTA) between China and Italy signed in Rome. The agreement contains Dividends rate 5% for at least 25% capital holding; otherwise 10%, Interest rate 10% and Royalties rate 10%. Once in force and effective, the new DTA will replace the existing DTA of 1986.
Switzerland and UK	On 22 March 2019, the Parliament of Switzerland approved the amending protocol of Double Taxation Agreement (DTA) with the United Kingdom (UK).
Brazil and Switzerland	On 22 March 2019, the Parliament of Switzerland approved the Double Taxation Agreement (DTA) with Brazil. Once in force and effective, the new DTA will replace the existing DTA of 1956.
Costa Rica and Mexico	On 21 March 2019, Costa Rica notified in the Official Gazette that the Double Taxation Agreement (DTA) with Mexico has ratified.
Italy and Jamaica	On 20 March 2019, the Italian Council of Ministers approved the Double Taxation Agreement (DTA) with Jamaica. The agreement contains Dividends rate 5% for at least 25% capital holding; otherwise 10%, Interest rate 10% and Royalties rate 10%.
Bulgaria and Pakistan	On 20 March 2019, the Council of Ministers of Bulgaria approved to sign the Double Taxation Agreement (DTA) with Pakistan.
Botswana and France	On 20 March 2019, the government of France approved to ratify the protocol of Double Taxation Agreement (DTA) with Botswana.
Colombia and Italy	On 20 March 2019, the Italian Council of Ministers approved the Double Taxation Agreement (DTA) with Colombia. The agreement contains Dividends rate 5% for at least 20% capital holding; otherwise 15%, Interest rate 10% and Royalties rate 10%.
Brazil and Sweden	On 19 March 2019, the Department of Revenue of Brazil has announced the signing of an amending protocol to update the Double Taxation Agreement (DTA) with Sweden, in Sao Paulo.
Bangladesh and Czech Republic	On 18 March 2019, the government of the Czech Republic approved to sign the Double Taxation Agreement (DTA) with Bangladesh.
Czech Republic and Taiwan	On 18 March 2019, Czech Republic approved the Double Taxation Agreement (DTA) with Taiwan. The agreement contains Dividends rate 10%, Interest rate 10% and Royalties rate 5%.
Kenyan and Mauritius	On 15 March 2019, Kenya’s High Court issued a judgment to notify that the ratification of the Double Taxation Agreement (DTA) with Mauritius was unconstitutional.
Gibraltar and Spain and UK	On 15 March 2019, the Spanish Cabinet approved the Double Taxation Agreement (DTA) with the United Kingdom (UK) for the protection of financial interests regarding Gibraltar.
Macau and Vietnam	On 13 March 2019, Macau published Chief Executive Notice announcing that the Double Taxation Agreement (DTA) between Macau and Vietnam entered into force on 3 October 2018 and applies from 1 January 2019. The agreement contains Dividends rate 10%, Interest rate 10% and Royalties rate 10%.
Suriname and UAE	On 11 March 2019, the Cabinet of the United Arab Emirates (UAE) approved the Double Taxation Agreement (DTA) with Suriname that was signed on 4 November 2018.
St. Vincent and the Grenadines and UAE	On 11 March 2019, the Cabinet of the United Arab Emirates (UAE) approved the Double Taxation Agreement (DTA) with St. Vincent and the Grenadines that was signed on 26 November 2018.
San Marino and UAE	On 11 March 2019, the Cabinet of the United Arab Emirates (UAE) approved the Double Taxation Agreement (DTA) with San Marino.
Costa Rica and UAE	On 11 March 2019, the Cabinet of the United Arab Emirates (UAE) approved the Double Taxation Agreement (DTA) with Costa Rica for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Chad and UAE	On 11 March 2019, the Cabinet of the United Arab Emirates (UAE) approved the Double Taxation Agreement (DTA) with Chad.
Brazil and UAE	On 11 March 2019, the Cabinet of the United Arab Emirates (UAE) approved the Double Taxation Agreement (DTA) with Brazil for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Angola and UAE	On 11 March 2019, the Cabinet of the United Arab Emirates (UAE) approved the Double Taxation Agreement (DTA) with Angola.
Czech Republic and Ghana	On 7 March 2019, the Chamber of Deputies of Czech Republic approved the Double Taxation Agreement (DTA) with Ghana.
Italy and Gabon	On 7 March 2019, the Council of Ministers of Italy again approved the draft law ratifying the Double Taxation Agreement (DTA) with Gabon. On 6 November 2015, Italy’s Council of Ministers had previously approved the DTA. The agreement contains Dividends rate 15%, Interest rate 10% and Royalties rate 10%.
Kosovo and Malta	On 6 March 2019, the Double Taxation Agreement (DTA) between Kosovo and Malta signed in Pristina.
Russia and Sweden	On 6 March 2019, Mr. Vladimir Putin, the President of Russia signed a law ratifying the amending protocol of Double Taxation Agreement (DTA) with Sweden.
Switzerland and UK	On 6 March 2019, the Swiss Council of States approved the amending protocol of the Double Taxation Agreement (DTA) with the United Kingdom (UK).
Switzerland and Brazil	On 6 March 2019, the Swiss Council of States approved the Double Taxation Agreement (DTA) with Brazil. Once in force and effective, the new DTA will replace the existing DTA of 1956.
Bangladesh and Nepal	On 5 March 2019, the Double Taxation Agreement (DTA) between Bangladesh and Nepal was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Kathmandu.
Lesotho and UK	On 5 March 2019, UK HRMC announced that the Double Taxation Agreement (DTA) between the United Kingdom (UK) and Lesotho has entered into force on 18 September 2018. The agreement contains Dividends rate 5% for at least 10% capital holding; otherwise 10%, Interest rate 10% and Royalties rate 7.5%. The new DTA replaces the previous DTA of 1997.
Azerbaijan and Turkmenistan	On 2 March 2019, the parliament of Turkmenistan approved the law for the ratification of the Double Taxation Agreement (DTA) with Azerbaijan.
Italy and Uruguay	On 1 March 2019, the Double Taxation Agreement (DTA) between Italy and Uruguay was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Montevideo.
Gabon and UAE	On 1 March 2019, the Double Taxation Agreement (DTA) between the United Arab Emirates (UAE) and Gabon was signed, in Abu Dhabi.
Cape Verde and Senegal	On 1 March 2019, Cape Verde’s National Assembly approved the Double Taxation Agreement (DTA) with Senegal.
Austria and UK	On 1 March 2019, the Double Taxation Agreement (DTA) between Austria and the United Kingdom (UK) entered into force. The agreement contains Dividends rate 0% for at least 10% of voting power; otherwise 10%, Interest rate 0% and Royalties rate 0%. The new DTA replaces the previous DTA of 1969.
Ukraine and Qatar	On 28 February 2019, the parliament of Ukraine passed a draft law ratifying the Double Taxation Agreement (DTA) with Qatar.
Russia and Sweden	On 28 February 2019, the Swedish parliament approved the amending protocol of the Double Taxation Agreement (DTA) with Russia.
Congo (Rep.) and Morocco	On 27 February 2019, Morocco ratified the Double Taxation Agreement (DTA) with Congo (Rep.).
Saudi Arabia and Switzerland	On 27 February 2019, Saudi Arabia ratified the Double Taxation Agreement (DTA) with Switzerland.
Chile and France	On 27 February 2019, the government of France announced the activation of the MFN clause in the Double Taxation Agreement (DTA) with Chile due to the entry into force of Chile’s DTA with Japan.
Azerbaijan and Morocco	On 27 February 2019, Morocco ratified the Double Taxation Agreement (DTA) with Azerbaijan.
Chile and Norway	On 25 February 2019, the government of Norway announced the activation of the MFN clause in the Double Taxation Agreement (DTA) with Chile due to the entry into force of Chile’s DTA with Japan.
Spain and Romania	On 21 February 2019, the Congress of Spain approved the Double Taxation Agreement (DTA) with Romania. Once in force and effective, the new DTA will replace the existing DTA of 1979.
Cape Verde and Spain	On 21 February 2019, the Congress of Spain approved the Double Taxation Agreement (DTA) with Cape Verde.
Bangladesh and Morocco	On 25 January 2019, Morocco ratified the Double Taxation Agreement (DTA) with Bangladesh.
Austria and Russia	On 2 March 2018, the government of Russia approved the pending protocol to the Double Taxation Agreement (DTA) with Austria.
India and Tajikistan	On 20 February 2018, the amending protocol of the Double Taxation Agreement (DTA) between India and Tajikistan has entered into force.