Income tax treaty between Argentina and Spain entered into force
The government of Argentina and Spain signed a new income tax treaty on 11 March 2013. In Argentina’s official gazette new laws published concerning the ratification and entry into force of the new treaty. Corresponding to Ley No. 24.080 of 23
See MoreTreaty between New Zealand and Japan entered into force
The double tax agreement (DTA) signed between New Zealand and Japan on December 10, 2012, will become effective in New Zealand, for withholding taxes from January 1, 2014, and for income taxes for income years beginning on or after April 1, 2014.
See MoreRatification of New Zealand-Canada Multilateral Tax Convention
The Multilateral Tax Convention will be entered into force from March 1, 2014 for New Zealand from March 1, 2014 and it qualifies signatories to exchange tax information, and New Zealand's Inland Revenue will be able to find assistance in collecting
See MoreCanada- Hong Kong tax treaty for avoiding double taxation enters into force
The agreement between Canada and the Hong Kong Special Administrative Region of the People’s Republic of China due to avoid of double taxation and prevent of fiscal evasion has entered into force on October 29, 2013. According to article 27 of the
See MoreCanada-Serbia DTA enters into Force
The revenue agency declared that the Double Taxation Agreement (DTA) between Canada and Serbia has entered into force on October 31, 2013 and it was actually signed on April 27, 2012. On the basis of this agreement, a 5% tax withheld will be levied
See MoreLuxembourg – Income tax treaty with Seychelles
The income and capital tax treaty between Seychelles and Luxembourg entered into force on August 19, 2013, and which will effective from beginning of January 2014. The Seychelles concluded one of the first treaty with Luxembourg. This treaty
See MoreTreaty between Malawi and Norway enters into force
The Malawi - Norway Income Tax Treaty (2009) entered into force on 10 December 2012. The treaty generally applies from 1 January 2013 for Norway and from 1 July 2013 for Malawi. From this date, the new treaty generally replaces the Malawi -
See MorePortugal and Switzerland: Tax treaty enters into force
According to a press release, Switzerland, Portugal, Bulgaria, Slovenia and the Czech Republic signed treaty agreement for the avoidance of double taxation on 1 November 2013 regarding taxes on income and on capital. The four agreements are starting
See MoreCanada and Poland –Tax treaty enters into force
Poland and Canada was signed income tax treaty on 14 May 2012, which was replaces income tax treaty from 1987. This tax treaty entered into force on 30 October 2013 and the effective date of treaty provisions are contained in Article 27. The treaty
See MoreTreaty between Serbia and Vietnam enters into force
The Serbia – Vietnam Income Tax Treaty (2013) entered into force on 18 October 2013,. The treaty generally applies from 1 January 2014. Under the treaty the definition of a permanent establishment generally follows the provisions of the UN Model
See MoreTreaty between Germany and Luxembourg enters into force
The Income and Capital Tax Treaty between Germany and Luxembourg entered into force on 30 September 2013. The treaty generally applies from 1 January 2014. From this date, the new treaty generally replaces the Income and Capital Tax Treaty
See MoreIncome and Capital Tax Treaty between Luxembourg and Tajikistan entered into force
The Income and Capital Tax Treaty between Luxembourg and Tajikistan entered into force on 27 July 2013. The treaty will applicable from 1 January
See MoreIncome and Capital Tax Treaty between Luxembourg and Seychelles entered into force
Income and Capital Tax Treaty between Luxembourg and Seychelles entered into force on 19 August 2013. The treaty will applicable from 1 January
See MoreTreaty between Finland and Tajikistan enters into force
On 5 September 2013, the Finland- Tajikistan Income Tax Treaty (2012) entered into force. The treaty generally applies from 1 January 2014. The new treaty generally follows the provisions of the OECD Model Tax Convention. Under the provisions of
See MoreMalta and Turkey DTA entered into force
The Income Tax Treaty (2011) between Malta and Turkey for the avoidance of double taxation entered into force on 13 June 2013. The treaty generally applies from 1 January 2014. OECD Model Tax Treaty is broadly followed in this
See MoreKuwait and Hong Kong: DTA entered into force
The Hong Kong Special Administrative Region and Kuwait signed an Income Tax Treaty in May 2010. In a press release it has been announced that the treaty came into force on July 24 after completion of ratification procedures on both sides. The
See MoreDTA between Australia and Mauritius entered into force
The Double Tax Agreement (DTA) between Australia and Mauritius entered into force on 31 May 2013. The treaty will be relevant to persons who are residents of one or both of the Contracting States. For the purposes of the Agreement a person is not a
See MoreAustralia and Chile: DTA will be applicable after 1 January 2014 in Chile
The Convention between the Republic of Chile and Australia for the Avoidance of Double Taxation was published in Chile’s Official Gazette on 23 July 2013. The treaty was signed on 10 March 2010 and entered into force on 8 February 2013. The
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