South Africa: Parliament ratified Cyprus-South Africa amending protocol
The South African parliament ratified the amending protocol between Cyprus and South Africa on May 20, 2015. The treaty was signed on 1 April 2015. The protocol modifies the Cyprus - South Africa Income and Capital Tax Treaty
See MoreSwitzerland- Cyprus: Swiss parliament approves the treaty
The Swiss parliament approved the Cyprus - Switzerland Income and Capital Tax Treaty of 2014 on 19 June
See MoreFinland: Exchange of information agreement with Botswana enters into force
The exchange of information agreement between Botswana and Finland entered into force on 16 May 2015. The agreement was signed on 20 February 2013 and generally applies from 16 May 2015 for criminal tax matters and from 1 January 2016 for other tax
See MoreFinland: Exchange of information agreement with Brunei enters into force
The exchange of information agreement between Brunei and Finland entered into force on 1 May 2015. The agreement was signed on 27 June 2012 and generally applies from 1 May 2015 for criminal tax matters and from 1 January 2016 for other tax
See MoreMauritius: Signing of MOU with South Africa
South Africa and Mauritius have signed a memorandum of understanding (MOU) on 22 May 2015. Following the signature of the MOU the revised Double Taxation Agreement between the two countries is expected to become effective from 1 January 2016. To
See MoreUK: Double taxation agreement with Kosovo
The UK signed a double taxation agreement with Kosovo on 4 June 2015. The agreement generally follows the provisions of the OECD Model. Under the agreement the withholding tax on cross-border dividends is reduced to zero, except where the dividends
See MoreSlovak Republic and Armenia: DTA signed
The Ministry of Foreign Affairs of Armenia has confirmed that a Double Tax Agreement (DTA) between Armenia and Slovakia has been signed on 15th May
See MoreChina and Russia: DTA signed
The Double Tax Agreement (DTA) between China and Russia has been signed on 8th May
See MoreDTA between Malaysia and Slovak Republic signed
A Double Tax Agreement (DTA) between Malaysia and Slovak Republic has been signed on 25th May
See MoreArgentina: New tax treaty with Chile
The governments of Argentina and Chile signed a new treaty for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital and to Prevent Fiscal Evasion and Tax Avoidance in accordance with the OECD Model Convention on 15 May
See MoreDTA between UAE and Romania signed
The Income Tax Treaty between United Arab Emirates and Romania has been signed on 5th May 2015. When in force and effective the new treaty will replace the Romania and United Arab Emirates Income and Capital Tax Treaty
See MoreTax agreement between Canada and Taiwan initialed
The Tax Agreement between Canada and Taiwan has been initialed on 1st May
See MoreSpain: Council of Ministers approves Spain-Andorra income tax treaty
The Spanish Council of Ministers approved the the Andorra-Spain Income Tax Treaty (2015) on 30 April 2015. The treaty was signed on 8 January
See MoreDTA between Oman and Portugal signed
On 27 April 2015 Oman and Portugal signed an income tax treaty for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. No further details are currently
See MoreDTA between Czech Republic and Iran signed
The Income Tax Treaty between Czech Republic and Iran has been signed on 30th April 2015. Future information of the treaty will be reported
See MoreRomania signs protocol with Italy to amend DTA
The amending protocol to the Income and Capital Tax Treaty (1977) between Romania and Italy was signed on April 25,
See MoreRomania and Norway sign income tax treaty
A convention between Romania and the Kingdom of Norway was signed on 27 April, 2015, for the elimination of double taxation and the prevention of income tax evasion. The new treaty will replace the Norway - Romania Income and Capital Tax Treaty
See MorePeru: Amendments to income tax regulations related to financial derivatives and tax basis on indirect transfers of Peruvian shares
In Peru changes have been made to the income tax regulations regarding financial derivatives and the tax basis on indirect transfers of Peruvian shares through Supreme Decree No. 088-2015-EF on 18 April 2015. The changes became effective as from 19
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