Andorra and Croatia On 28 September 2023, the Croatian parliament approved the ratification of the Double Taxation Agreement (DTA) with Andorra.
Iran and Ukraine On 26 September 2023, Ukraine has published Letter No. 72/14-612/1-114650 from the Ministry of Foreign Affairs, stating the termination of the Double Taxation Agreement (DTA) with Iran. This termination is in accordance with Law No. 3347-IX, which came into force on 17 September 2023. Although the letter does not specify the effective termination date, it’s expected to take effect from 1 January 2025, based on treaty provisions.
Croatia and Egypt On 26 September 2023, Croatia and Egypt signed a Double Taxation Agreement (DTA) on the sidelines of the annual meetings of the Asian Infrastructure Investment Bank in Sharm El-Sheikh. This new DTA replaces a previously signed income tax agreement of 2005.
New Zealand and Slovak Republic On 26 September 2023, the Double Taxation Agreement (DTA) between New Zealand and Slovak Republic was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Syria and Ukraine On 20 September 2023, Ukraine has published Letter No. 72/14-612/1-112284 from the Ministry of Foreign Affairs, stating the termination of the Double Taxation Agreement (DTA) with Syria. Ukraine formally notified Syria regarding termination of the DTA on 17 September 2023. Although the letter does not specify the effective termination date, it’s expected to take effect from 1 January 2025, based on treaty provisions.
Slovenia and Switzerland On 20 September 2023, the Slovenian National Assembly approved the amending protocol to the Double Taxation Agreement (DTA) with Switzerland.
Switzerland and United Arab Emirates On 19 September 2023, the Swiss lower house of parliament approved the ratification of the amending protocol to the Double Taxation Agreement (DTA) with the United Arab Emirates.
Serbia and Switzerland On 19 September 2023, Switzerland and Serbia signed an amending protocol to the Double Taxation Agreement (DTA) between them. The protocol implements the minimum standards for double taxation agreements.
Austria and China On 14 September 2023, the Govt. officials from Austria and China signed an amending protocol to update the Double Taxation Agreement (DTA) between them.
Andorra and Czech Republic On 14 September 2023, the lower house of parliament of the Czech Republic approved the Double Taxation Agreement (DTA) with Andorra. The next step is for the DTA to be presented to the President of the Czech Republic for ratification.
Albania and Slovak Republic On 14 September 2023, the parliament of Albania approved the Double Taxation Agreement (DTA) with the Slovak Republic. The DTA contains withholding tax rates for Dividends 5% for at least 10% capital holding; otherwise, 8%, Interest 10%, and Royalties 8%.
Luxembourg and Romania On 13 September 2023, the Romanian lower house of parliament approved the amending protocol to the Double Taxation Agreement (DTA) with Luxembourg. The next step is the DTA to be submitted to the Senate for further approval.
Korea, Rep Of and Rwanda On 13 September 2023, the Republic of Korea and Republic of Rwanda signed a Double Taxation Agreement (DTA), on the sidelines of the ongoing 7th edition of Korea-Africa Economic Cooperation (KOAFEC) Ministerial Conference, in Busan, South Korea.
Austria and China On 13 September 2023, the Austrian Council of Ministers authorized to sign an amending protocol to update the Double Taxation Agreement (DTA) with China.
Austria and New Zealand On 12 September 2023, the Govt. officials from Austria and New Zealand signed an amending protocol to update the Double Taxation Agreement (DTA) between them.
Luxembourg and Romania On 5 September 2023, Luxembourg ratified the amending protocol to the Double Taxation Agreement (DTA) with Romania.
Moldova and Netherlands On 4 September 2023, the Govt. officials from Moldova and the Netherlands signed an amending protocol to update the Double Taxation Agreement (DTA) between the two countries.
Italy, Liechtenstein, and Romania On 4 September 2023, the Liechtenstein government approved the Double Taxation Agreements (DTAs) with Romania and Italy.
Ivory Coast and United Arab Emirates On 4 September 2023, the United Arab Emirates (UAE) Cabinet approved the Double Taxation Agreement (DTA) with Ivory Coast.
Austria, Germany, and Luxembourg On 30 August 2023, the German Federal Cabinet approved the amending protocols to the Double Taxation Agreement (DTA) with Luxembourg and Austria.
Ethiopia and Luxembourg On 11 August 2023, the Double Taxation Agreement (DTA) between Ethiopia and Luxembourg entered into force. The DTA contains withholding tax rates for Dividends 5% for at least 25% capital holding; otherwise, 10%, Interest 5%, Royalties 5%, and Fees for Technical Services 7.5%. The DTA applies from 8 July 2024 for Ethiopia and from 1 January 2024 for Luxembourg.
Congo and United Arab Emirates On 24 January 2023, the Double Taxation Agreement (DTA) between the United Arab Emirates (UAE) and the Democratic Republic of the Congo officially entered into force. The DTA contains withholding tax rates for Dividends 0%, Interest 0%, Royalties 5%, and Fees for Technical Services 5%. The DTA applies from 1 January 2024.