Estonia and Hong Kong | On 25 September 2019, the Double Taxation Agreement (DTA) between Estonia and Hong Kong was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Tallinn. |
Czech Republic and Qatar | On 25 September 2019, the Cabinet of Qatar approved to sign the Double Taxation Agreement (DTA) with the Czech Republic. |
Italy and Jamaica | On 25 September 2019, the Chamber of Deputies of Italy approved the draft law ratifying the Double Taxation Agreement (DTA) with Jamaica for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
Armenia and Malta | On 24 September 2019, the Double Taxation Agreement (DTA) between Armenia and Malta was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in New York. |
Switzerland and Ukraine | On 23 September 2019, Mr. Volodymyr Zelensky, the President of Ukraine signed a law ratifying the amending protocol to the Double Taxation Agreement (DTA) with Switzerland. |
Turkey and Ukraine | On 23 September 2019, Mr. Volodymyr Zelensky, the President of Ukraine signed a law ratifying the amending protocol to the Double Taxation Agreement (DTA) with Turkey. |
Kosovo and Malta | On 20 September 2019, the Double Taxation Agreement (DTA) between Kosovo and Malta was entered into force and applies from 1 January 2020. The agreement contains Dividends rate 0% for at least 10% capital holding; otherwise 10%, Interest rate 5%, and Royalties rate 0%. |
Ireland, South Korea, and Switzerland | On 20 September 2019, the Federal Council of Switzerland adopted the protocols of amendment to the Double Taxation Agreement (DTA) with Ireland and South Korea. The protocols implement the minimum standards for DTAs. In addition, an arbitration clause will be included in the DTA with Ireland. Both dispatches were submitted to Parliament. |
Switzerland and US | On 20 September 2019, Switzerland and the United States of America (USA) exchanged the instruments of ratification of the protocol of amendment to their Double Taxation Agreement (DTA), in Bern. The protocol, which entered into force on the same day. |
Switzerland and Ukraine | On 18 September 2019, the parliament of Ukraine approved the ratification of amending protocol to the Double Taxation Agreement (DTA) with Switzerland. |
Indonesia and Mexico | On 18 September 2019, the amending protocol to the Double Taxation Agreement (DTA) between Indonesia and Mexico was entered into force and applies from 18 September 2019. |
Italy and Uruguay | On 18 September 2019, Uruguay ratified the Double Taxation Agreement (DTA) with Italy. |
Turkey and Ukraine | On 18 September 2019, the parliament of Ukraine approved the ratification of amending protocol to the Double Taxation Agreement (DTA) with Turkey. |
Saudi Arabia and Albania | On 17 September 2019, the Cabinet of Saudi Arabia approved for ratification to the Double Taxation Agreement (DTA) with Albania. |
Lebanon and Saudi Arabia | On 17 September 2019, the Cabinet of Saudi Arabia authorized to sign the Double Taxation Agreement (DTA) with Lebanon. |
Iraq and UAE | On 16 September 2019, Iraq published in the Official Gazette the law for the ratification of the Double Taxation Agreement (DTA) with the United Arab Emirates (UAE) for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
Japan and Uruguay | On 13 September 2019, the Ministry of Economy and Finance of Uruguay has announced the signing of a Double Taxation Agreement (DTA) with Japan. |
Italy and Uruguay | On 12 September 2019, Asamblea General, the Parliament of Uruguay approved the Double Taxation Agreement (DTA) with Italy. The agreement contains Dividends rate 5% for at least 10% capital holding; otherwise 15%, Interest rate 10%, and Royalties rate 10%. |
Estonia and Hong Kong | On 12 September 2019, the government of Estonia authorized to sign the Double Taxation Agreement (DTA) with Hong Kong for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
Armenia and Denmark | On 10 September 2019, the Parliament of Armenia approved the law for the ratification of the Double Taxation Agreement (DTA) with Denmark. |
Japan and Uruguay | On 9 September 2019, Mr. Tabaré Vázquez, the President of Uruguay authorized the Minister of Economics and Finance to sign the Double Taxation Agreement (DTA) with Japan. |
Brazil and Uruguay | On 9 September 2019, the Government of Uruguay approved the Double Taxation Agreement (DTA) with Brazil. The agreement contains Dividends rate 10% for at least 25% capital holding; otherwise 15%, Interest rate 15%, and Royalties rate 15% for the use of or the right to use trademarks; otherwise 10%. |
Luxembourg and US | On 9 September 2019, the amending protocol to the Double Taxation Agreement (DTA) between Luxembourg and the United States (US) was entered into force and applies from 1 January 2009. |
Croatia and Japan | On 5 September 2019, the Double Taxation Agreement (DTA) between Croatia and Japan was entered into force and applies from 1 January 2020. The agreement contains Dividends rate 0% for at least 25% capital holding; otherwise 10%, Interest rate 5%, and Royalties rate 5%. |
Ireland and Netherlands | On 3 September 2019, Ireland has ratified the Double Taxation Agreement (DTA) with Netherlands. Once in force and effective, the new DTA will replace the former DTA of 1969. |
Cambodia and Malaysia | On 3 September 2019, the Double Taxation Agreement (DTA) between Cambodia and Malaysia was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Cambodia. |
Ireland and Switzerland | On 3 September 2019, Ireland has ratified the amending protocol to the Double Taxation Agreement (DTA) with Switzerland. |
South Sudan and UAE | On 1 September 2019, the Cabinet of United Arab Emirates (UAE) approved the Double Taxation Agreement (DTA) with South Sudan. |
Angola and Portugal | On 22 August 2019, Angola published Decree No. 1/19 in the Official Gazette announcing that Mr. João Lourenço, the President of Angola has signed the Decree No. 1/19, ratifying the Double Taxation Agreement (DTA) with Portugal. |
France and Luxembourg | On 19 August 2019, the Double Taxation Agreement (DTA) between France and Luxembourg was entered into force and applies from 1 January 2020. The agreement contains Dividends rate 0% for at least 5% capital holding; otherwise 15%, Interest rate 0%, and Royalties rate 5%. From 1 January 2020, the new DTA replaces the existing DTA of 1958. |
Bulgaria and Saudi Arabia | On 1 January 2019, the Double Taxation Agreement (DTA) between Bulgaria and Saudi Arabia was entered into force and applies from 1 January 2020. |
Tax Treaty News: October 2019
09 October, 2019