Hong Kong, Armenia sign tax treaty
The Hong Kong Inland Revenue Department announced that it had signed a comprehensive avoidance of double taxation agreement (CDTA) with Armenia on Monday, 24 June 2024. Tam Tai-pang, Commissioner of Inland Revenue, signed the CDTA on behalf of
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Netherlands: Parliament approves Curacao-Malta tax treaty
On 11 June, 2024, the Dutch House of Representatives approved the pending income tax treaty between Curacao and Malta. Member of Parliament and Curacaoan Minister for Foreign Affairs Bruins Slot, along with Curacaoan Secretary of State for Fiscal
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Switzerland approves tax treaty protocol with Germany
On 14 June 2024, the Swiss Federal Council announced it adopted the dispatch on the protocol of amendment to the double taxation agreement (DTA) with Germany. The protocol adapts the DTA to various changes in the needs of the contracting states and
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Switzerland approves pending tax treaty with Angola
On 14 June, 2024, the Swiss Federal Council announced the dispatch of the approval of a double taxation agreement (DTA) with Angola. The agreement will create legal certainty for the further development of bilateral economic relations and tax
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Iceland, Andorra tax treaty enters into force
As per a notice published in Andorra's Official Gazette, the income and capital tax treaty between Andorra and Iceland took effect on 10 May, 2024. The treaty, the first between the two nations, was signed on 28 February, 2023. The agreement
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Ukraine: Parliament ratifies income tax treaty with Japan
The Ukraine parliament has approved the ratification of the pending income tax treaty with Japan on 5 June, 2024. It will come into effect 30 days after the exchange of ratification instruments, with application commencing from 1 January of the
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Spain, Paraguay ratifies pending tax treaty
Paraguay announced in the Official Gazette the ratification of its pending income tax treaty with Spain on 29 May, 2024. Signed on 25 March, 2023, this treaty – double taxation agreement (DTA) – is the first between the two countries. It
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Bulgaria greenlights tax treaty negotiations with Australia
The Council of Ministers in Bulgaria authorised negotiations with Australia regarding an income tax on 29 May, 2024. The government of Australia is entering into new tax treaty negotiations as part of its expansion of the tax treaty
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Switzerland parliament ratifies tax treaty protocol with France
The Swiss Council of States (the upper house of parliament) announced that it ratified the pending protocol to the 1966 income and capital tax treaty with France on 30 May, 2024. The Switzerland-France protocol was first signed on 27 June, 2023,
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Czech Republic: Parliament passes pending tax treaty with Montenegro
The Czech Republic Senate announced on Wednesday, 29 May, 2024, that it has completed the ratification of the pending income tax treaty with Montenegro. First signed on 20 February, 2024, the income tax treaty will go into force starting 1
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Spain: Lower House approves tax treaty with Paraguay
The Spanish Congress of Deputies (the lower house of parliament) passed the law to ratify the pending income tax treaty with Paraguay on Tuesday, 23 May, 2024. Signed on 25 March, 2023, this tax agreement is a first between the two nations. It
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Ivory Coast: Council of Ministers approves tax treaty with Qatar
The Ivory Coast Council of Ministers ratified the income tax treaty with Qatar on 22 May 2024. Signed initially on 7 December, 2022; this agreement is a first between the two nations. The treaty will come into effect after the exchange of
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Belarus and Equatorial Guinea ratifies tax treaty
Belarusian President Alexander Lukashenko signed a law on Tuesday, 21 May, 2024, ratifying the pending income and capital tax treaty with Equatorial Guinea. Signed on 9 December, 2023, this tax treaty is the first of its kind between the two
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Croatia and Egypt tax treaty goes into effect
According to an update from Croatia's Ministry of Foreign and European Affairs, the income and capital tax treaty with Egypt came into force on 16 April, 2024, and will from 1 January, 2025. The treaty covers individual income tax, corporate
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Austria releases synthesised text of tax agreement with Mexico
The Austrian Ministry of Finance has released a synthesised text of its tax treaty with Mexico, incorporating provisions from the Multilateral Convention (MLI) to tackle Base Erosion and Profit Shifting (BEPS) practices. This revised agreement
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New tax treaty between Czech Republic and UAE goes into effect
Signed on 24 May 2023, the new income tax treaty between the Czech Republic and the United Arab Emirates (UAE), took effect on 13 May 2024. This tax treaty encompasses the UAE income and corporate income tax as well as the Czech income tax on
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Slovenia & Armenia update tax treaty to combat profit shifting
Slovenia's Ministry of Finance has released an updated tax treaty with Armenia, incorporating provisions from the Multilateral Convention (MLI) to combat tax avoidance. This revised agreement aims to close loopholes and prevent companies from
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UN: Tax Committee Discusses Extractive Industry Tax and Other Issues
The 28th session of the UN Committee of Experts on International Cooperation in Tax Matters is being held from 19 to 22 March 2024. The meeting is taking place in a global situation of inequality, as countries deal with challenges from increased
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