Malta, Vietnam income tax treaty enters into force

26 December, 2016

On 25 November 2016, the income tax treaty between Malta and Vietnam was entered into force. This treaty will apply from 1 January

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DTA between Canada and Israel entered into force

23 December, 2016

The Income Tax Treaty (2016) between Canada and Israel has been entered into force on 21st December 2016 for avoiding double taxation and it generally applies from 1st January 2017 for withholding and other taxes. But, the provisions of article 23

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South Africa-Singapore tax treaty (2015) entered into force

19 December, 2016

The Income Tax Treaty between South Africa and Singapore entered into force on 16 December 2016.  The treaty generally applies from 16 December 2016 for tax matters relating to the exchange of information and from 1 January 2017 for withholding and

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Cyprus-India tax treaty entered into force

18 December, 2016

The Income Tax Treaty between Cyprus and India entered into force on 16 December 2016.  The agreement was signed in November 18, 2015. The treaty generally applies from 1 January 2017 for Cyprus and from 1 April 2017 for

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DTA between Venezuela and Saudi Arabia entered into force

16 December, 2016

An Income Tax Treaty (2015) between Saudi Arabia and Venezuela has been entered into force on 1st December 2016 for the purpose of avoiding double taxation. It generally applies from 1st January 2017. It had been ratified by the National Assembly of

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South Africa-United Arab Emirates tax treaty entered into force

15 December, 2016

The Income Tax Treaty between South Africa and United Arab Emirates entered into force on 23 November 2016. The treaty generally applies from 1 January

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Hong Kong-Romania tax treaty entered into force

11 December, 2016

The Income Tax Treaty (2015) between Hong Kong and Romania has been entered into force on 21 November 2016.  The agreement was signed  in November 18, 2015. The agreement generally applies from 1 January

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DTA between Australia and Germany entered into force

11 December, 2016

The Income Tax Treaty (2015) between Australia and Germany has been entered into force on 7 December 2016. The treaty generally applies in Germany from 1 January 2017 and in Australia from the following dates: For withholding tax on income that is

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DTA between Romania and UAE enters into force

10 December, 2016

The Income Tax Treaty (2015) between Romania and United Arab Emirates (UAE) will be entered into force on 11th December 2016 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. From this date,

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Serbia- Armenia tax treaty entered into force

24 November, 2016

The Income Tax Treaty (2014) between Serbia and Armenia has been entered into force on 3 November 2016 and it generally applies from 1st January 2017. According to the new treaty the maximum withholding tax rate for dividends, interest and royalties

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Cyprus-Latvia tax treaty entered into force

22 November, 2016

The agreement between Cyprus and Latvia for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income has entered into force. The agreement was signed in May 24, 2016. It came into force on October 27, 2016

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DTA between Chile and China (People’s Rep.) enters into force

10 November, 2016

The Income Tax Treaty (2015) between Chile and People's Republic of China has been entered into force on 8th August 2016 and it generally applies from 1st January

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DTA between Argentina and Chile enters into force

14 October, 2016

The Income and Capital Tax Treaty (2015) between Argentina and Chile has been entered into force on 11th October 2016 and the treaty generally applies from 1st January 2017 in Argentina for withholding and other taxes and 1st January 2010 in Chile

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DTA between Czech Republic and Iran enters into force

09 August, 2016

The Income Tax Treaty (2015) between Czech Republic and Iran has been entered into force on 4th August 2016 and it generally applies from 1st January

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Hong Kong-South Africa tax treaty entered into force

05 November, 2015

The agreement between Hong Kong and South Africa for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income has entered into force. The agreement was signed in October last year. It came into force on

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Argentina-Double Tax Treaty with Switzerland enters into force

30 October, 2015

The new Double Taxation Treaty between Switzerland and Argentina will enter into force on 27 November 2015. The new treaty will be applicable from 1 January 2015. For taxes withheld at source the relief has become applicable from 2015. The new

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DTA between Czech Republic and Pakistan enters into force

30 October, 2015

The Income Tax Treaty (2014) between Czech Republic and Pakistan entered into force on 30th October 2015 and it generally applies for the Czech Republic from 1st January 2016 and from 1st July 2016 for

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Austria-Chile income tax treaty enters into force

14 October, 2015

The income tax treaty between Austria and Chile entered into force on 9 September 2015. The treaty generally applies from 1 January

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