Canada ratifies MIDT
The Government of Canada has ratified the Convention that was initiated for signature in 1965, and entered into force the following year on the adjustment of Investment Disputes between States and Nationals of Other States. According to
See MoreEcuador: China DTA gets Parliament approval
According to media reports published on December 3 2013, Ecuador’s the double taxation agreement (DTA) and an accompanying Protocol the nation signed with China gets parliament
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 MoreJapan: Amendments of Tax Treaty Protocol with Sweden has been Signed
It has been published on 5 December 2013 that the governments of Japan and Sweden have signed a Protocol amending the current tax treaty between the two countries. The main amendments are as follows: ・Expansion of the scope of exemption of
See MoreIreland -Switzerland: Protocol tax treaty signed
The Protocol to the double tax agreement (DTA) initialed between Switzerland and Ireland will be effective in Ireland from January 1, 2014, which entered into force on November 14,
See MoreItaly and Switzerland closer to resolving tax disputes
A further round of bilateral negotiations was held between Italy and Switzerland in Rome which aimed at resolving important tax issues between the two countries. Italy and Switzerland agreed to find a solution to a number of major points of tax
See MoreCyprus and India held negotiations towards a revision of DTA
Cyprus and India held negotiations towards a revision to the countries’ double taxation agreement (DTA), to incorporate provisions on tax information exchange. The discussions continued over three days concluding on November 28,
See MoreAndorra’s parliament ratifies the TIEA with the Czech Republic
In accordance with initial media reports, Andorra’s parliament has endorsed a law to justify the tax information exchange agreement (TIEA) the territory signed with the Czech
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 MoreAmendment to the Bahrain-China double tax treaty
Bahrain and China have recently amended their 2002 double tax treaty (DTT) by a protocol signed on 16 September 2013. The protocol will enter into force on the 30th day after the exchange of ratification and will apply to income derived during the
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 MoreKorea (Rep.) – Poland: protocol treaty signed
Korea (Rep.) and Poland signed a protocol treaty to the Korea (Rep.) on 22 October 2013. Among other changes the protocol updates Article 9 of the original treaty in respect of associated enterprises and adds a new article to the treaty relating
See MoreCzech Republic-Switzerland tax treaty protocol enter into force
The protocol to the agreement regarding the avoidance of double taxation between Czech Republic and Switzerland has entered into force on October 11, 2013 and the real double taxation agreement was signed on December 4, 1995. The protocol covers
See MoreKenya-Turkey DTA sign in 2014
The Turkish and Kenyan governments are ready to sign an agreement on the avoidance of double taxation in 2014 and when a high level Kenyan government representative visits Turkey following year then it will be signed. Both nations signed an contract
See MoreTreaty between Slovenia and United Arab Emirates signed
It is reported that Slovenia and the United Arab Emirates signed a tax treaty on 12 October 2013, during the annual meeting of the World Bank Group and International Monetary Fund in Washington D.C. The treaty is expected to further the development
See MoreTreaty between Luxembourg and Singapore signed
The Luxembourg – Singapore Income and Capital Tax Treaty (2013) was signed on 9 October 2013 in Washington DC. The treaty is based on the OECD Model Tax Convention. When it will force and in effect, the new treaty will switch the
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