DTA between Singapore and Thailand signed
An Income Tax Treaty between Singapore and Thailand (2015) was signed on 11 June 2015. Once the treaty is in force and takes effect, this new treaty will replace the Singapore - Thailand Income Tax Treaty of
See MoreDTA between Andorra and United Arab Emirates signed
A double taxation agreement (DTA) between Andorra and the United Arab Emirates was signed on 28th July
See MorePeru: Notice on certificates of residence for claiming Double Tax Treaty benefits
On 3 July 2015 the Tax Authority of Peru issued Notice 094-2015 specifying certificates of residence status for claiming Double Tax Treaty benefits. According to the Peruvian law withholding will be required when an expense is accrued or when a
See MoreUK ratifies DTAs with Algeria, Brazil, Bulgaria, Croatia, Senegal, and Sweden
The UK has recently released draft legislation to ratify Double Taxation Agreements (DTAs) signed with Algeria, Brazil, Bulgaria, Croatia, Senegal, and
See MoreDTA between Turkey and Senegal initialed
Following a successful second round of negotiations held from 8th July 2015 to 10th July 2015, a double taxation agreement (DTA) between Turkey and Senegal has been initialed in
See MoreDTA between Mexico and Turkey enters into force
The Double Tax Agreement (DTA) between Turkey and Mexico signed in 2013 will enter into force on 23rd July 2015. Mexico published the text of the agreement on 17th July 20a. The agreement aims to avoid double taxation between the two countries
See MoreIncome Tax Treaty Signed between Luxembourg and Brunei
Luxembourg and Brunei have signed an Income Tax Treaty on 14 July 2015. The purpose of the agreement between the two countries is to enable the tax administrations to eliminate double taxation and prevention of fiscal
See MoreDTA between Bulgaria and Norway ratified by Bulgaria
The Income Tax Treaty (2014) between Bulgaria and Norway has been ratified by the Bulgarian parliament on 8th July 2015. Once in force and effective, the new treaty will replace the previous income and capital tax treaty (1988). The ratification
See MoreCanada: Tax treaty, TIEA updates
The Finance Ministry has announced that the Double Tax Treaty (DTA) between Canada and New Zealand entered into force on 26th June 2015, and that agents of the governments of Canada and the Cook Islands signed a tax information exchange agreement
See MoreNegotiations for DTA between Australia and UAE
Following a recent meeting, negotiations for a double tax agreement (DTA) between Australia and the United Arab Emirates are
See MoreTIEA between Aruba and Czech Republic signed
An exchange of information agreement relating to tax matters (TIEA) between Aruba and the Czech Republic was signed on 8th July
See MoreSocial Security Agreement and protocol between Canada and Italy ratified
According to Law No. 93 as published in the Official Gazette No. 154 on 6th July 2015, the Social Security Agreement (1995) between Canada and Italy and its amending protocol has been ratified by Italy on 16th June
See MoreBrazil issues ruling on withholding tax rate in treaty with France
Brazil has issued confirmation that there is no withholding tax on payments for technical services and technical assistance under the double tax treaty between Brazil and France. Private Letter Ruling 153/2015 on the interpretation and application
See MoreDTA between Hong Kong and UAE ratified by Hong Kong
The Income Tax Treaty (2014) between Hong Kong and United Arab Emirates has been ratified by Hong Kong on 3rd July
See MoreChile and China sign DTA
The Double Tax Agreement (DTA) between Chile and China was signed on 25th May 2015. The treaty follows OECD guidelines. Article 5 of the treaty defines a permanent establishment and article 10, 11, 12 and 13 allocate taxing rights for dividends,
See MoreRomania: Chamber of Deputies approves the Fiscal Code and the Fiscal Procedure Code
The Chamber of Deputies has approved on 25 June 2015 the Fiscal Code and the Fiscal Procedure Code. The new Fiscal Code includes measures important to the economy, the most important being the reduction of VAT to 19%, as Romania moves from having
See MoreDTA negotiations between Croatia and Kazakhstan ongoing
Under a recent declaration made by the tax authorities of Croatia, tax treaty negotiations between Croatia and Kazakhstan are currently
See MoreUS Signs FATCA Agreement with UAE
The United States and the United Arab Emirates have signed their Foreign Account Tax Compliance Act (FATCA) intergovernmental agreement, the text of which was initialed in May last year. FATCA is intended to ensure that the US obtains information on
See More