UK: Double Tax Agreement with Guernsey in force
The comprehensive Double Taxation Agreement and Protocol between the UK and Guernsey was signed on 2 July 2018 entered into force on 7 January 2019. When the agreement is in effect in relation the 1955 Arrangement between Guernsey and the UK for the
See MoreUK: Double tax treaty with Isle of Man enters into force
The double tax treaty between the UK and the Isle of Man entered into force on 19 December 2018. The treaty replaces the 1955 Arrangement between the UK and the Isle of Man for the avoidance of double taxation which ceases to have effect from the
See MoreUK: Double tax treaty with Jersey enters into force
The double tax treaty between the UK and Jersey entered into force on 19 December 2018. The treaty replaces the 1955 Arrangement between the UK and Jersey for the avoidance of double taxation which ceases to have effect from the dates on which the
See MoreDTA between India and Hong Kong enters into force
On 30 November 2018, the tax treaty between India and Hong Kong entered into force and the treaty will be effective from 1 April 2019. The tax treaty provides for a low withholding tax rate of 5% for dividend payments. Interest, royalties, and fees
See MoreUK: Provisions of updated tax treaty with Cyprus
The updated UK-Cyprus Double Taxation Agreement (DTA) signed on March 22 2018 aligns the provisions more closely with the OECD Model. Withholding tax The new treaty when in effect will provide for zero withholding tax on dividends unless they are
See MoreOECD announces date of entry into force of multilateral instrument
On 22 March 2018 the OECD announced that the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting is to enter into force on 1 July 2018. The Convention allows the signatories to quickly and
See MoreIsrael: DTA with Austria will enter into force on March 1, 2018
On March 1, 2018, the Double Taxation Agreement (DTA) between Austria and Israel will enter into force .This will be applicable from January 1, 2019. From this date, the new DTA replaces the existing DTA of
See MoreDTA between Armenia and Germany entered into force
On 23 November 2017, the income and capital tax treaty between Armenia and German entered into force after the completion of ratification procedures on both sides. The agreement was signed on 29 June 2016. The treaty provides for withholding tax on
See MoreQatar: DTA with Spain will enter into force on February 6, 2018
The Double Taxation Agreement will be entered into force on February 6, 2018, between Qatar and Spain for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. It will be applicable from January 1,
See MoreDouble tax treaty between Hong Kong and Pakistan enters in to force
On 24 November 2017, the Double Taxation Agreement (DTA) between Hong Kong and Pakistan was entered into force after the completion of ratification procedures on both sides. The agreement was signed on 17 February 2017 with providing the
See MoreDouble tax treaty between Hong Kong and Latvia enters in to force
On 24 November 2017, the Double Taxation Agreement (DTA) between Hong Kong and Latvia was entered into force after the completion of ratification procedures on both sides. The agreement was signed on 13 April 2016. The treaty provides for reduced
See MoreBelgium, Macedonia DTA enters into force
On 17 July 2017, the Double Taxation Agreement (DTA) between Belgium and Macedonia was entered into force and it will apply from 1 January 2018. From this date, the new treaty will replace the existing DTA of
See MoreDTA between Jersey and UAE came into force
On 15 February 2017, the Double Taxation Agreement (DTA) between Jersey and United Arab Emirates was entered into force and it will apply from 1 January 2018. The agreement contains Dividends rate 0%, Interest rate 0%, Royalties rate
See MoreDouble tax treaty between Cyprus and Ethiopia enters in to force
On 19 October 2017, the Double Taxation Agreement (DTA) between Cyprus and Ethiopia was entered into force and it will apply from 1 January 2018 in Cyprus and from 8 July 2018 in
See MoreFinland: DTA with Germany will enter into force on 16 November 2017
On 16 November 2017, the Double Taxation Agreement (DTA) between Finland and Germany will enter into force and it will apply from 1 January 2018. From this date, the new treaty will replace the existing DTA of
See MoreDouble tax treaty between Malta and Ukraine enters in to force
On 28 August 2017, the Double Taxation Agreement (DTA) between Malta and Ukraine was entered into force and it will apply from 1 January 2018. The agreement contains Dividends rate 5% for at least 20% holding; otherwise 15%, Interest rate 10% and
See MoreDTA between Andorra and Malta enters into force
On 27 September 2017, the Double Taxation Agreement (DTA) between Andorra and Malta was entered into force and it will apply from 1 January 2018. The agreement contains Dividends rate 0%, Interest rate 0% and Royalties rate
See MoreDTA between Belarus and Ecuador enters into force
On 16 August 2017, the Double Taxation Agreement (DTA) between Belarus and Ecuador was entered into force and it will apply from 1 January 2018. On 25 September 2017, Ministry of Taxes and Levies of Belarus announced it in their website. The
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