DTA between Morocco and South Sudan signed
An Income Tax Agreement between Morocco and South Sudan has been signed on 1st February 2017 in Juba for avoiding double
See MoreBelgian parliament approves Protocol to DTA with Ireland
On 2 February 2017, the Belgian parliament approved the amending protocol of Double Taxation Agreement (DTA) with Ireland that was signed on 14 April 2014. The ratification of the protocol is required to further approval by the
See MoreSouth Africa-Zimbabwe DTA enters into force
The Double Tax Agreement (DTA) between South Africa and Zimbabwe entered into force on 1 December 2016, following publication in the Official Gazette of the Republic of South Africa on 27 January 2017. The agreement will be applied from 1 January
See MoreDTA between Luxembourg and Uruguay enters into force
The Double Taxation Agreement (DTA) between Luxembourg and Uruguay entered into force on 11 January 2017. The agreement applies from 1 January 2018. From this date, the new treaty generally replaces the Uruguay-Luxembourg Income and Capital Tax
See MoreDTA between UK and Uruguay now in force
The comprehensive Double Taxation Agreement (DTA) between UK and Uruguay has taken effect from 1 January 2017. The UK and Uruguay signed a convention to avoid double taxation and prevent fiscal evasion related to taxes on income and on capital on 24
See MoreUK, Estonia MFN provision: 0% withholding tax on royalty income
Paragraph 7 of the Exchange of Notes to the 1994 Double Taxation Agreement (DTA) contains a “Most Favoured Nation” (MFN) provision relating to royalties (Article 12). It gives UK residents access to any lower rates agreed by Estonia in
See MoreSaudi Arabia- Initiating Income and Capital tax treaty with Latvia
Following the conclusion of the negotiation process in Riga from 16 to 19 January 2017, the government of Saudi Arabia and Latvia will initiate an income and capital tax
See MorePanama approves DTA with Vietnam
On 23 January 2017, the National Assembly of Panama approved the double tax agreement (DTA) with Vietnam for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on
See MoreIran ratifies the income tax treaty with Cyprus
The President of Iran signed a law, on 3 January 2017, ratifying the Cyprus - Iran Income Tax Treaty (2015). The treaty was signed on 4 August 2015. The DTT is based on the OECD Model Tax Convention on Income and on Capital of 2010 (the “OECD
See MoreDTA between Italy and Chile entered into force
The Income and Capital Tax Treaty between Italy and Chile of 2015 entered into force on 20 December 2016. The provisions of the treaty are applicable from 1 January
See MoreDTA between UK and Turkmenistan enters into force
On 19 December 2016, the double tax agreement (DTA) between Turkmenistan and United Kingdom was entered into force. The treaty was applied from 1 January 2017 and from this date the new treaty was replaced the existing DTA of
See MoreDTA between UAE and UK entered into force
The Income Tax Agreement between the United Arab Emirates (UAE) and the United Kingdom (UK) has been come into force on 25th December 2016 for avoiding double taxation and it was signed on 12th April 2016. In accordance with article 26, the
See MoreDTA between Poland and Taiwan ratified
The Income Tax Agreement of 2016 between Poland and Taiwan has been ratified through Law No. 2244 by Poland on 15th December 2016 and published in the Official Journal on 29th December 2016.This treaty applies for avoiding double
See MoreJapan and Austria: Agreement in principle on tax arbitration
The Governments of Japan and Austria have agreed in principle to amend their double taxation avoidance agreement to further promote trade and investment between the two countries. The new agreement would enable arbitration under the mutual agreement
See MoreDTA between Japan and Latvia signed
The governments of Japan and Latvia signed their first tax treaty in Tokyo on 18 January 2017. The treaty will come into force when the two countries have ratified the provisions and notified each other of the completion of procedures. According to
See MoreItaly-Senate approves Income Tax Treaty with Barbados
The Income Tax Treaty between Italy and Barbados was approved by the Italian Senate on 12 January 2017. The treaty was signed on 24 August
See MoreUAE: DTA signed with Paraguay
An Income Tax Treaty between United Arab Emirates (UAE) and Paraguay was signed on 16th January 2017 in Abu Dhabi for avoiding double
See MoreCzech Republic: DTA with Korea Republic authorizes
The government of the Czech Republic on 16 January 2017, authorized the negotiation of a new Income Tax Treaty with the Republic of Korea. When signed, in force and effective, the new treaty will replace the existing Income Tax Treaty (signed in
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