Georgia and Poland | On 27 October 2022, the Polish Senate approved the Double Taxation Agreement (DTA) with Georgia. |
Czech Republic and Qatar | On 25 October 2022, the Double Taxation Agreement (DTA) between Czech Republic and Qatar entered into force. The DTA will apply from 1 January 2023. |
Andorra and Hungary | On 25 October 2022, Hungary ratified the Double Taxation Agreement (DTA) with Andorra. |
France and Greece | On 25 October 2022, Greece ratified the Double Taxation Agreement (DTA) with France. Once in force and effective, the new DTA will replace the former DTA of 1963. |
Jamaica and UAE | On 20 October 2022, the Double Taxation Agreement (DTA) between Jamaica and the United Arab Emirates (UAE) was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
France and Greece | On 20 October 2022, the Greek Parliament approved the ratification of the Double Taxation Agreement (DTA) with France. Once in force and effective, the new DTA will replace the former DTA of 1963. |
Belgium and Luxembourg | On 20 October 2022, the Belgian Cabinet approved the amending protocol to the Double Taxation Agreement (DTA) with Luxembourg. |
Congo (Rep.) and Rwanda | On 19 October 2022, Mr. Paul Kagame, the President of Rwanda ratified the Double Taxation Agreement (DTA) with Congo (Rep.). |
Czech Republic and UAE | On 19 October 2022, the Czech government authorized the signing of the Double Taxation Agreement (DTA) with the United Arab Emirates (UAE). |
Ghana and Morocco | On 18 October 2022, the Double Taxation Agreement (DTA) between Ghana and Morocco entered into force. The DTA contains withholding tax rates for Dividends 5% for at least 10% capital holding; otherwise, 10%, Interest 10%, Royalties 10%, and Fees for Technical Services 10%. The DTA will apply from 1 January 2023. |
Andorra and Croatia | On 14 October 2022, the Double Taxation Agreement (DTA) between Andorra and Croatia was signed. The DTA contains withholding tax rates for Dividends 5%, Interest 5%, and Royalties 5%. |
Albania and Finland | On 14 October 2022, the Finnish parliament approved the Double Taxation Agreement (DTA) with Albania. |
Australia and Iceland | On 12 October 2022, the Double Taxation Agreement (DTA) between Australia and Iceland was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
Luxembourg and UK | On 12 October 2022, the United Kingdom (UK) ratified the Double Taxation Agreement (DTA) with Luxembourg. Once in force and effective, the new DTA will replace the former DTA of 1967. |
Kuwait and UAE | On 10 October 2022, the United Arab Emirates (UAE) Cabinet approved the Double Taxation Agreement (DTA) with Kuwait. |
Bangladesh and Iran | On 8 October 2022, the Double Taxation Agreement (DTA) between Bangladesh and Iran was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
Belarus and Ukraine | On 4 October 2022, Ukraine’s Ministry of Finance declares that the Ukraine government approved a draft law on the termination of the Double Taxation Agreement (DTA) with Belarus. |
Germany and Lithuania | On 30 September 2022, Germany and Lithuania signed an amending protocol to update the Double Taxation Agreement (DTA) of 1997 in accordance with the OECD’s BEPS standards. |
Armenia and Switzerland | On 29 September 2022, Armenia ratified the amending protocol to the Double Taxation Agreement (DTA) with Switzerland. |
Germany and Latvia | On 29 September 2022, Germany and Latvia signed an amending protocol to update the Double Taxation Agreement (DTA) of 1997 in accordance with the OECD’s BEPS standards. |
Gabon and UAE | On 29 September 2022, Gabon ratified the Double Taxation Agreement (DTA) with the United Arab Emirates (UAE). |
Congo (Dem. Rep.), Qatar, and Turkey | On 28 September 2022, the National Assembly of Congo (Dem. Rep.) approved the Double Taxation Agreements (DTAs) with Qatar and Turkey. |
Germany, Mauritius, and Mexico | On 26 September 2022, Germany ratified the amending protocols to the Double Taxation Agreements (DTAs) with Mauritius and Mexico. |
Gabon and Italy | On 6 September 2022, Gabon ratified the Double Taxation Agreement (DTA) with Italy. |
Chile and UAE | On 28 July 2022, the Double Taxation Agreement (DTA) between Chile and the United Arab Emirates (UAE) entered into force. The DTA contains withholding tax rates for Dividends 5% for at least 25% of the voting power; otherwise, 10%, Interest 10%, and Royalties 2% for industrial, commercial, or scientific equipment; otherwise, 10%. The DTA will apply from 1 January 2023. |
Tax Treaty News: November 2022
17 November, 2022