Germany, Japan formalise tax treaty arbitration rules
The agreement details the procedures for the arbitration of their 2015 tax treaty between the two countries. The German Ministry of Finance released an agreement on 4 June 2025, signed with Japan, detailing the application of arbitration
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Kenya, Cyprus negotiating income tax treaty
An income treaty from these negotiations will be the first between Kenya and Cyprus. Kenya’s Ministry of Foreign Affairs announced that officials from Kenya and Cyprus convened on 7 July 2025 to discuss strengthening bilateral relations,
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Brazil: Senate approves tax treaty with Poland
The treaty becomes effective three months after the exchange of ratifications and applies from 1 January of the following year. Brazil's Senate (upper house of the National Congress) approved the ratification of its first income tax treaty with
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France: Council of Ministers approves new income tax treaty with Finland
The new treaty will replace the existing 1970 tax agreement between France and Finland. The French Council of Ministers gave approval to the updated income tax agreement with Finland on 11 June 2025. Signed on 4 April 2023, this treaty will
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Belarus, Zimbabwe tax treaty enters into force
The treaty applies from 1 January 2026. The Belarus Ministry of Taxes and Duties announced that the income and capital tax treaty between Belarus and Zimbabwe came into effect on 2 July 2025. Signed on 31 January 2023, this is the first tax
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Netherlands: Tax authority clarifies software distribution payments not royalties under Korea (Rep.) tax treaty
The royalty payments are exempt from withholding tax in Korea (Rep.), granting the Netherlands exclusive taxing rights over the income. The Netherlands tax authority clarified on 10 July 2025 that payments for software distribution licenses by a
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Chad: Senate approves ratification of income tax treaty with UAE
Chad's upper house of Parliament (Senate) approved the law ratifying the income tax treaty with the UAE on 10 July 2025. Chad and the UAE signed their income tax treaty on 4 September 2018. It will enter into force after the exchange of
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Sri Lanka: Cabinet reapproves income tax treaty with Austria
Sri Lanka’s Cabinet has reapproved the signing of its first income tax treaty with Austria, requiring signature and ratification to take effect. Sri Lanka’s Cabinet reapproved the signing of an income tax treaty with Austria on 7 July 2025,
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Georgia, Luxembourg sign protocol to amend 2007 tax treaty
Georgia and Luxembourg signed their first amending protocol to the 2007 tax treaty on 3 July 2025, with entry into force ratification. Georgia and Luxembourg signed a protocol amending their 2007 income and capital tax treaty on 3 July 2025. This
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Netherlands ratifies tax treaty between Curacao, San Marino
The tax treaty aims to prevent double taxation and curb tax evasion in cross-border transactions between Curacao and San Marino. The Netherlands has published the Law of 2 July 2025 in its Official Gazette on 10 July 2025, ratifying the first
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Liechtenstein, Estonia sign income tax treaty
Liechtenstein and Estonia signed their first income tax treaty on 10 July 2025, exempting withholding tax on dividends, interest, and royalties. Liechtenstein and Estonia signed an income tax treaty on 10 July 2025. The agreement seeks to
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Japan, Ukraine tax agreement comes into effect
The Ministry of Finance confirmed the 2024 tax treaty with Ukraine will take effect on 1 August 2025. Japan’s Ministry of Finance announced on 2 July 2025 that the 2024 tax treaty and protocol with Ukraine will come into effect on 1 August
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Luxembourg ratifies tax treaty protocol with Argentina
Luxembourg ratifies 2024 protocol amending 2019 tax treaty with Argentina through Law of 4 July 2025, published on 9 July 2025. Luxembourg published the Law of 4 July 2025 in the Official Gazette on 9 July 2025, approving the ratification of the
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Korea (Rep.), Kyrgyzstan tax treaty protocol enters into force
The Korea (rep.)–Kyrgyzstan tax treaty amending protocol entered into force on 5 July 2025, with key provisions applying from 1 January 2026. The amending protocol to the Korea (Rep.) - Kyrgyzstan Income and Capital Tax Treaty (2012), signed on
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Russia ratifies new tax treaty with UAE
Russia ratified its new income and capital tax treaty with the UAE, which replaces the limited 2011 agreement. Russia has enacted Federal Law No. 189-FZ on 7 July 2025. The law was published in the Official Gazette on the same day. The
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Switzerland ratifies tax treaty protocol with Hungary
Switzerland ratified the first protocol amending its 2012 tax treaty with Hungary, effective after the exchange of ratification. Switzerland published Federal Decree No. 2042/2025 in its Official Gazette on 1 July 2025, approving the ratification
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Ecuador, Panama negotiating potential tax treaty
Ecuador and Panama met to discuss trade cooperation and a potential income tax treaty. Ecuador and Panama held a bilateral meeting on 29 June 2025 to discuss cooperation on trade and measures against tax evasion, including the potential
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Kuwait ratifies income tax treaty with Saudi Arabia
Kuwait ratifies first income tax treaty with Saudi Arabia via Decree-Law No. 80 of 2025. Kuwait issued Decree-Law No. 80 of 2025 in its Official Gazette on 6 July 2025 ratifying the tax treaty with Kuwait. The agreement applies to Kuwaiti
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