Kenya and Ethiopia negotiating a DTA

23 March, 2014

Kenya and Ethiopia are negotiating a double taxation agreement (DTA), according to a statement posted on March 11, 2014, on the Kenyan President's website. No further details are currently

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Germany and Georgia sign a double taxation agreement

23 March, 2014

On March 10, 2014, Germany and Georgia signed agreements on financial cooperation and a protocol on amending the agreement on avoidance of double taxation. The amendments in the double taxation avoidance agreement mainly concern the article in

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Brazil and Norway Sign Protocol to DTA

23 March, 2014

Brazil and Norway signed a Protocol to their double tax agreement on February 20, 2014. No further details are currently

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Belgium and Jersey signed a TIEA

23 March, 2014

On 13 March 2014, Belgium and Jersey signed a tax information exchange agreement (TIEA) in London. Jersey has recent concluded a number of agreements on the exchange of tax information as part of its commitment to international standards of

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US: DTA Protocols between the United States and various countries

16 March, 2014

The US Senate Committee on Foreign Relations held talks on February 26, 2014, on the double taxation agreement (DTA) Protocols between the United States and Switzerland and Luxembourg, and DTAs with Hungary and Chile, as part of the nation's

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Peru signs DTA with South Korea

16 March, 2014

Peru completed its domestic ratification procedures on February 27, 2014, in respect of the double taxation agreement (DTA) with South Korea.   The treaty was signed on 10 May 2012 and will enter into force when both countries have completed their

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Peru ratifies tax treaty with Portugal

16 March, 2014

The ratification of the tax treaty with Portugal by the Peruvian president was published in the Official Gazette on 6 March 2014. The tax treaty was signed on 19 November 2012 and approved on 26 December 2013 by the Peruvian Congress. Under Article

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DTA between Laos and Luxembourg enters into force

16 March, 2014

According to preliminary media reports, the double taxation agreement (DTA) signed between Laos and Luxembourg will enter into force on March 21, 2014. The agreement, which was originally signed on 14 June 2013, will take effect from 1 January

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Italy – Italian Football Clubs Renew Tax Protocol

16 March, 2014

The Italian Revenue Agency has signed a protocol with the Italian national soccer federation (FIGC), which will renew regulation and control over the tax affairs and fiscal compliance of the professional clubs that come within the federation’s

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Guernsey expects to sign a DTA with Austria

16 March, 2014

According to the Guernsey Government, Guernsey expects to sign a double taxation agreement (DTA) with Austria on May 14, 2014. No further details are currently

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DTA between Hungary and Kosovo enters into force

16 March, 2014

On March 12, 2014, the double taxation agreement (DTA) signed between Hungary and Kosovo entered into

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DTA between Austria and Taiwan

16 March, 2014

On February 20, 2014, Austria and Taiwan initialed a double taxation agreement (DTA) following three days of negotiations.  No further details are currently

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Chile – amends FTC rules

16 March, 2014

Chile has amended Article 41A of the Income Tax Law to reduce the caps on bilateral and unilateral foreign tax credits for certain types of income. The changes to the income tax law affect the credit claimed for income taxes paid or withheld

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Algeria – Negotiation of DTA with the United Kingdom

16 March, 2014

Negotiations have begun between Algeria and the United Kingdom towards a double taxation agreement (DTA), it was confirmed on March 2, 2014. No further details of the negotiations are currently

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United Kingdom – India DTA protocol

09 March, 2014

As notified by the Indian Ministry of Finance on February 10, 2014, the Protocol amending the India-UK double taxation agreement (DTA) entered into force in the UK and India on December 27, 2013. The DTA Protocol is immediately effective in India,

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Treaty between Philippines and Nigeria

09 March, 2014

The 1997 double taxation treaty between the Philippines and Nigeria entered into force on 18 August 2013 and applies as from 1 January 2014. A 12.5% maximum withholding tax applies to dividends paid to a company (other than a partnership) that holds

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Treaty between Philippines and Kuwait

09 March, 2014

The 2009 double taxation treaty between the Philippines and Kuwait entered into force on 22 April 2013 and applies as from 1 January 2014. A 10% maximum withholding tax applies to dividends paid to a company (other than a partnership) that holds

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Switzerland Considers New Cross-Border Tax Deal with Italy

09 March, 2014

Swiss Finance Minister has pledged to re-negotiate the bilateral cross-border tax agreements with Italy, to ensure that the provisions are more favorable to the Swiss canton of Ticino in future. The agreement is important because of the number of

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