Netherlands, Finland establish arbitration procedures under BEPS MLI tax treaty framework
The Netherlands has gazetted a Memorandum of Understanding (MoU) with Finland establishing the procedures for applying the arbitration provisions set out in Part VI of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent
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Uruguay: Senate approves income tax treaty with Qatar
The Uruguayan Senate approved the income tax treaty with Qatar on 7 July 2026. The treaty applies to Qatari income tax and corporate tax. On the Uruguayan side, it covers income tax on economic activities, personal income tax, non-resident income
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Austria: National Council approves protocol amending tax treaty with Uzbekistan
Austria's National Council approved the protocol to the 2000 income and capital tax treaty with Uzbekistan on 7 July 2026. The protocol updates the treaty preamble to align with BEPS standards, revises the dual-resident rule for non-individuals,
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Hong Kong, Morocco to start second round of tax treaty negotiations
The Hong Kong Inland Revenue Department (IRD) has announced that Hong Kong and Morocco will conduct a second round of negotiations on an income tax treaty from 13 to 17 July 2026. If an agreement is reached, it will help prevent double taxation
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UK, Sweden publish MoU on tax treaty arbitration procedures
The UK's HM Revenue & Customs (HMRC) has published a memorandum of understanding (MoU) with Sweden setting out the arbitration procedures under Article 23 of the 2015 UK-Sweden Double Taxation Convention, as amended by the 2021 Protocol. The
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Cyprus, Sweden sign amending protocol to tax treaty
Cyprus and Sweden signed an amending protocol to their income tax treaty on 3 July 2026 in Lefkosia, with Cyprus Minister of Finance Makis Keravnos and Swedish Ambassador Martin Hagström serving as signatories. The protocol marks the first revision
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Chile signs new income tax treaty with Paraguay
Chile’s government announced that President José Antonio Kast and Paraguayan President Santiago Peña signed a new income and capital tax treaty on 1 July 2026. The new trade agreement with Paraguay eliminates double taxation on the same
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Japan, Kyrgyzstan new income tax treaty enter into force
Japan's Ministry of Foreign Affairs has announced that the new income tax treaty with Kyrgyzstan will enter into force on 26 July 2026. Signed on 19 December 2025, the treaty replaces the 1986 tax treaty between Japan and the former Soviet Union
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Austria approves sixth protocol amending 1974 tax treaty with Switzerland
The Austrian Council of Ministers, at its meeting on 1 July 2026, gave approval for the signing of the sixth protocol amending the 1974 income and capital tax treaty with Switzerland. The agreement seeks to prevent double taxation and fiscal
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Cyprus ratifies income tax treaty with Kyrgyzstan
Cyprus has ratified the income tax treaty with Kyrgyzstan, with the ratification published in the Official Gazette on 26 June 2026. Signed on 8 June 2026, the agreement is expected to strengthen economic, trade, and investment ties between the
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Hungary approves tax treaty protocol signing with Kuwait
Hungary’s government has authorised the signing of a protocol to amend and update the 1994 Hungary–Kuwait Income and Capital Tax Treaty, as amended by the 2001 protocol. The authorisation was issued under Government Resolution No. 1213/2026 (VI.
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Hungary approves income tax treaty signing with Angola
Hungary has granted authorisation for the signing of an income tax treaty with Angola. The authorisation was issued under Government Resolution No. 1212/2026. (VI. 29.) as published in the Official Gazette No. 81 on 29 June 2026. The tax treaty
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Malaysia, Switzerland end second round negotiations to update income tax treaty
Malaysia’s Ministry of Finance announced on 27 June 2026 that Malaysia and Switzerland have completed the second round of negotiations to amend the 1974 tax treaty, held from 22 to 25 June 2026. The negotiation is aimed at modernising their
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Italy, Paraguay negotiate income tax treaty
Italy and Paraguay are in negotiations for a bilateral income tax treaty, according to a release from the Italian Paraguayan Chamber of Commerce on 22 June 2026. The discussions come as Paraguay strengthens its position as a strategic investment
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Morocco: Government approves income tax treaty with Egypt
Morocco’s Council of Government approved draft law No. 038.26 concerning the ratification of the income tax treaty with Egypt on 25 June 2026. Signed on 6 April 2026, the treaty will enter into force following the exchange of ratification
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Argentina: Chamber of Deputies approves amending protocol to tax treaty with France
The Argentine Chamber of Deputies announced that the protocol amending the 1979 income and capital tax treaty with France was approved on 24 June 2026. The amending protocol was signed on 6 December 2019. It will enter into force 30 days after
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Japan, Kyrgyzstan income tax treaty to enter into force in July
The Japan-Kyrgyzstan income tax treaty (2025) will enter into force on 26 July 2026, following the completion of the exchange of mutual notifications between the two countries. Under the treaty, most substantive provisions will apply from 1 January
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Taiwan, Tuvalu income tax treaty enters into force
Taiwan's Ministry of Finance has announced that the income tax treaty with Tuvalu entered into force on 11 June 2026. The treaty was signed 4 March 2026. The treaty applies to Taiwan's profit-seeking enterprise income tax, individual income tax,
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