Austria: National Council approves tax treaty amendment with Kuwait
Austria’s National Council (Nationalrat) approved the amending protocol to the tax treaty with Kuwait on 10 December 2025. It will take effect on the first day of the third month after the ratification instruments are exchanged and will apply
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Italy, Libya income tax treaty enters into force
The Italy–Libya income tax treaty of 2009 entered into force on 10 December 2025, following the exchange of ratification instruments, as confirmed by a memorandum of understanding signed in Tripoli on the same day. Signed on 10 June 2009, this
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Cambodia: Senate approves income tax treaty with Philippines
Cambodia's upper house of Parliament (Senate) approved the income tax treaty with the Philippines on 5 December 2025. The treaty was initially signed on 11 February 2025, during the Cambodian Prime Minister’s visit to the Philippines. The
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Bulgaria ratifies new income and capital tax treaty with Malta
Bulgaria issued the decree ratifying its new income and capital tax treaty with Malta on 9 December 2025. The agreement, signed on 10 December 2024, aims to prevent double taxation and curb fiscal evasion in income and capital taxes between
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Cambodia: Senate approves protocol amending tax treaty with Singapore
Cambodia's upper house of Parliament (Senate) approved the protocol to the 2016 income tax treaty with Singapore on 5 December 2025. Signed on 2 November 2023, the protocol will take effect after the exchange of ratification instruments. It
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Chile: SII publishes circular on MFN clause activation in tax treaties with five countries
Chile’s tax authority (SII) issued Circular No. 65 on 3 December 2025, addressing the activation of Most-Favoured-Nation (MFN) clauses in Chile’s tax treaties with Belgium, New Zealand, Norway, Switzerland, and Uruguay. These clauses are
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Qatar, Uruguay sign income tax treaty
Qatar's General Tax Authority (GTA) announced, on 7 December 2025, that Qatar and Uruguay signed an income tax treaty. The agreement was signed by HE Ali bin Ahmed Al Kuwari, Minister of Finance of the State of Qatar, and HE Mario Lopetegui,
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Jordan, Switzerland income tax treaty enters into force
The income tax treaty between Jordan, Switzerland entered into force on 4 December 2025. Signed on 13 December 2023, the agreement aims to prevent double taxation on income and curb tax evasion between Jordan and Switzerland. It applies to
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Kenya: National Assembly ratifies income tax treaty with Singapore
Kenya’s National Assembly approved the ratification of a new income tax treaty with Singapore on 3 December 2025. This agreement, signed on 23 September 2024, replaces the 2018 treaty, which never came into effect. The tax treaty aims to
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Malaysia, Russia income tax treaty enters into force
The new income tax treaty between Malaysia and Russia entered into force on 3 September 2025. The agreement covers Malaysian income tax and petroleum income tax, as well as Russian corporate profit and individual income taxes. Withholding tax
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Montenegro: Government approves tax treaty with Liechtenstein
Montenegro’s government approved the draft law to ratify the income and capital tax treaty with Liechtenstein on 4 December 2025. Liechtenstein and Montenegro signed an income and capital tax treaty on the sidelines of the 80th session of the
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Bahrain, Saudi Arabia sign income tax treaty
Bahrain and Saudi Arabia signed a tax treaty on 3 December 2025. The agreement aims to address double taxation and promote investment. The treaty is the first of its kind between the two countries and will enter into force upon the exchange of
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Luxembourg: Parliament approves tax treaty protocol with Vietnam
The Luxembourg parliament ratified a protocol updating the 1996 income and capital tax treaty with Vietnam on 2 December 2025. The Chamber of Deputies approved the protocol on 20 November 2025, following earlier approval by the Council of State
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Cambodia: National Assembly approve income tax treaty with Laos
Cambodia's National Assembly approved the income tax treaty with Laos on 28 November 2025. The two countries had signed the agreement on 4 December 2024, during the visit of the Laotian Prime Minister to Cambodia. According to the National
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Cambodia approves tax treaty protocol with Singapore
Cambodia’s National Assembly approved the protocol amending the 2016 income tax treaty with Singapore on 28 November 2025. Originally signed on 2 November 2023, this is the first amendment to the treaty and will take effect after the
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Vietnam, South Africa move toward income tax treaty
Vietnam’s Ministry of Foreign Affairs has reported that representatives from Vietnam and South Africa met on 21 November 2025, during which both sides agreed to deepen bilateral cooperation and to pursue negotiations on an income tax
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UAE, Sierra Leone tax treaty takes effect
The UAE Ministry of Finance has announced that its income and capital tax treaty with Sierra Leone entered into force on 24 January 2023. Signed on 22 December 2019, the treaty states that a permanent establishment is considered to exist when an
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Angola, Vietnam conclude first round of tax treaty talks
Angola and Vietnam officials held their initial discussions on an income tax treaty from 25 to 27 November 2025 in Hanoi. If concluded, this agreement would mark the first tax treaty between the two nations. The treaty will need to undergo
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