DTA between Chile and Italy signed
A Tax Treaty between Chile and Italy has been signed on 23rd October
See MoreDTA between Senegal and UAE signed
A tax treaty between Senegal and United Arab Emirates has been signed on 22nd October
See MoreAustria-Chile income tax treaty enters into force
The income tax treaty between Austria and Chile entered into force on 9 September 2015. The treaty generally applies from 1 January
See MoreDTA between Armenia and Slovak Republic ratified by Armenia
The Income and Capital Tax Treaty (2015) between Armenia and Slovak Republic has been ratified by the Armenian Constitutional Court on 29th September 2015. It needs to be enacted by the President and to be published in the Official Gazette of
See MoreUN Committee of Tax Experts to discuss issues related to UN Model
The UN Committee of Experts on International Cooperation in Tax Matters is to meet from 19 to 23 October 2015. Their agenda includes discussion of issues relating to the UN Model Tax Convention; and the next update of the UN Practical Manual on
See MoreDTA between Liechtenstein and UAE signed
In accordance with a press release of 2nd October 2015, a Tax Treaty (DTA) between Liechtenstein and the United Arab Emirates has been
See MoreDTA between Chile and Japan will be negotiated
The first round of negotiations for a tax treaty between Chile and Japan will take place from 1st October
See MoreAustria: Withholding tax on dividend increases
In July 2015 the Austrian Parliament approved the Tax Reform Act 2015/2016 and this includes a provision to increase the rate of withholding tax applicable for dividend distributions made to non-resident companies. The law provides that with
See MoreNamibia-Proposed VAT and Income Tax Amendments
The Namibian Minister of Finance submitted the Value-Added Tax (VAT) Amendment Bill and the Income Tax Amendment Bill to the National Assembly on 22 September 2015. The changes to the VAT Act will become effective from the first day of the month
See MoreSlovak Republic and US: FATCA agreement approved by Slovak Republic
The FATCA Model 1A agreement (2015) between the Slovak Republic and the United States was approved on 28th August 2015 by the Slovakian government and has now been submitted for ratification to the National
See MoreDTA between Malaysia and Slovak Republic approved by Slovak Republic
The Income Tax Treaty (DTA; 2015) between Malaysia and the Slovak Republic was approved by the government of the Slovak Republic on 28th August 2015 and has now been submitted for ratification to the National Council. This treaty was signed on
See MoreDouble tax treaty signed between Spain and Qatar
A double tax treaty between Spain and Qatar was signed on September 10, 2015. Spanish Finance Minister Cristobal Montoro and his Qatari counterpart Ali Sharif Al Emadi signed the agreement on behalf of their respective countries. The treaty is in
See MoreDTA between Gabon and Turkey initialed
Following a successful first round of negotiations held from 1st September to 3rd September 2015, a tax treaty between Gabon and Turkey has been initialed on 3rd September
See MoreSocial security agreement signed between Finland and South Korea
Finland and Korea (Rep.) signed a social security agreement on 9 September 2015, in Seoul. The agreement mainly focuses on pensions and unemployment insurance and includes regulations regarding the so-called posted employees. Under the agreement,
See MoreCyprus-Ukraine initial protocol to treaty
The governments of Cyprus and Ukraine initialed an amending protocol regarding the Cyprus - Ukraine Income Tax Treaty (2012) on 2 July 2015. A press release was published by the government of Cyprus in this regard on 8 September
See MorePeru: Proposal for CGT exemption for certain transfers of shares
The President presented to the Peruvian Congress on 24 August 2015 a bill proposing temporary tax exemptions from capital gains tax arising from the transfer of shares carried out through the Lima Stock Exchange. To obtain the exemption certain
See MoreChile and Uruguay: TIEAs approved by Uruguay
The Exchange of Information Agreement (TIEA; 2014) between Chile and Uruguay has been approved by the Senate of Uruguay on 1st September 2015 and it still needs to be enacted by the President and then ratified by
See MoreChile and United States: DTA approved by Chilean Senate
The Income and Capital Tax Treaty (2010) between Chile and United States has been approved on 1st September 2015 by the Chilean
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