Argentina ratifies second amending protocol to income tax treaty with France
Argentina has gazetted Law 27814 on 17 July 2026, which ratifies the amending protocol to its 1979 income and capital tax treaty with France. Signed on 6 December 2019, the protocol is the second to amend the treaty. It will enter into force 30
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Rwanda ratifies income tax treaty with Botswana
Rwanda has published Law No. 027/2026 of 14 July 2026 in the Official Gazette, ratifying the income tax treaty with Botswana. Signed on 6 May 2026, the treaty aims to prevent double taxation and fiscal evasion between the two nations. The
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Austria: Bundesrat approves protocol to tax treaty with Uzbekistan
Austria's Federal Council (Bundesrat) approved the protocol to the 2000 income and capital tax treaty with Uzbekistan on 16 July 2026. The protocol updates the treaty preamble to align with BEPS standards, revises the dual-resident rule for
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Amending protocol to 2013 India, Sri Lanka income tax treaty enters into force
India's Ministry of Finance (Department of Revenue) has issued Notification No. 88/2026 on 16 July 2026, confirming that the Protocol amending the 2013 income tax treaty with Sri Lanka entered into force on 19 June 2026. The amending protocol
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Morocco: Chamber of Councillors approves tax treaty with Chad
Morocco's Chamber of Councillors approved Project Law No. 53.24 on 30 June 2026, completing parliamentary approval for the ratification of the income tax treaty with Chad. The agreement, signed on 14 August 2024, aims to establish a cooperative
See MoreAndorra approves ratification of income and capital tax treaty with Austria
The Andorran General Council (parliament) approved the ratification of the income and capital tax treaty with Austria on 14 July 2026. Signed on 28 May 2026, the treaty applies to Andorra's corporate income tax, personal income tax, and tax on
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Bhutan: National Council approves income tax treaty with Singapore
Bhutan's National Council approved the income tax treaty with Singapore on 10 June 2026. Signed on 12 May 2026, the agreement clarifies the taxing rights of both countries on income arising from cross-border business activities, and addresses the
See MoreMorocco: Parliament approves tax treaty with Burundi
Morocco's Chamber of Councillors (the upper house of Parliament) approved Project Law (Bill) No. 39.25 on 30 June 2026, ratifying the income tax treaty with Burundi. Signed on 12 May 2025, the agreement aims to establish a cooperative fiscal
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Hong Kong, Nigeria sign income tax treaty
Hong Kong’s government has announced that Hong Kong and Nigeria signed an income tax treaty on 13 July 2026, marking Hong Kong's 59th CDTA and fourth in 2026. The treaty allocates taxing rights between the two jurisdictions and reduces
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Croatia, Pakistan to commence tax treaty negotiations
Pakistan's Ministry of Foreign Affairs, in a release on 9 July 2026, announced that officials from Pakistan and Croatia met on 9 July 2026 and agreed to begin negotiations on an income tax treaty in the very near future. Both parties have also
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Qatar, Kuwait income, capital tax treaty enters into force
The Qatar General Tax Authority announced that the income and capital tax treaty with Kuwait entered into force on 6 October 2025. Signed on 1 June 2025, the agreement applies to Kuwaiti income taxes as well as Qatar's income tax and corporate
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Canada, France sign competent authority arrangement on MLI arbitration procedures under tax treaty
According to a recent update from the Canadian government, Canada and France have signed a Competent Authority Arrangement establishing the procedures for applying the arbitration provisions under Part VI (Arbitration) of the OECD Multilateral
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Canada, Saudi Arabia begin negotiations on income tax treaty
Canada and Saudi Arabia have launched negotiations on a bilateral income tax treaty, following an announcement by the Canadian Prime Minister's Office on 9 July 2026. This initiative was announced as part of a broader economic strategy to unlock
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Australia: ATO publishes MoU with Japan on arbitration procedures
The Australian Taxation Office (ATO) has published a Memorandum of Understanding (MoU) with Japan, outlining the specific arbitration procedures established between the governments of both countries to resolve unresolved tax disputes. It serves
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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
See MoreAustria: 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,
See MoreHong 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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