Hong Kong: Negotiations for DTA with Romania
On 29 January 2014, the Romanian government authorized the start of negotiations for the conclusion of a Double Tax Agreement (DTA) between Hong Kong and
See MoreEthiopia intends to negotiate a tax treaty with Canada
Following a meeting held on 27 January 2014, Ethiopia has expressed its intentions to negotiate and sign a Double Tax Treaty (DTA) with Canada. In recent years Ethiopia has been one of the fastest growing economies in Africa. The country is one of
See MoreEstonia – Six new DTA in effect
From 1 January 2014, six new Double Tax Treaties (DTA) were added to Estonia’s income tax treaty network. The treaties are with Bahrain, Thailand, Cyprus, Mexico, Turkmenistan, and
See MoreUnited Kingdom – New DTA with China effective
The Income Tax Treaty between China and the United Kingdom entered into force on 13 December 2013. The new tax treaty replaces the 1984 income tax treaty between the United Kingdom and China and is effective beginning 2014. The new treaty provides
See MoreDTA between Luxembourg and Kazakhstan entered into force
Luxembourg ratified the first Income and Capital Tax Treaty with Kazakhstan on 16 May 2013. The treaty was signed on 3 May 2012 and entered into force on 10 December 2013. The provisions of the treaty will be applicable from 1 January 2014
See MoreChina and Liechtenstein sign a TIEA
China and Liechtenstein signed a Tax Information Exchange Agreement (TIEA) 27 January 2014. The agreement is consistent with the OECD’s international standard. The TIEA will enter into force after ratification by both parties, and the possible
See MoreHungary and Jersey sign a TIEA
Hungary and Jersey signed a Tax Information Exchange Agreement (TIEA) on 28 January, 2014. The TIEA will enter into force after ratification by both parties, and the possible date for entry into force is not
See MoreTIEA between Costa Rica and Iceland published in gazette
The Costa Rica – Iceland TIEA, 2011 (Law No 9196) was published in the Official Gazette (Gaceta Digital de la Imprenta Nacional) No. 20 of Costa Rica on 29 January 2014. This completes the ratification process on the side of Costa
See MoreIndia and Macedonia sign DTA
India has signed a Double Taxation Agreement (DTA) with Macedonia. The agreement provides a 10% withholding rate on dividends, interest and royalties in the source state. The treaty has a limitation of benefit article to ensure that treaty benefits
See MoreRevised China-United Kingdom DTA enters into force
An income tax treaty between China and the United Kingdom entered into force on 13 December 2013, and is effective from 2014. The new treaty replaces the 1984 treaty between the two countries and provides for lower rates of dividend and royalties
See MoreCanada and Taiwan: DTA negotiations
Canada and Taiwan have confirmed that they are in negotiations towards a double taxation agreement (DTA), which could be signed during
See MoreIndia-Albania: New DTA enters into force
An income tax treaty between India and Albania entered into force on 4 December 2013 and is effective from 2014. This was confirmed by an Indian notification 6 January 2014.
See MoreBelgium – Andorra DTA negotiations
Following a meeting on 14 January 2014, it has been confirmed that Belgium and Andorra will negotiate a double taxation agreement
See MoreSouth Korea and India will upgrade CEPA and revise DTA
South Korean President and India’s Prime Minister agreed on 16 January 2014 to upgrade their comprehensive economic partnership agreement (CEPA) and make effective a revised double taxation agreement (DTA) between the two countries. It is reported
See MoreSlovenia-Uzbekistan:DTA enters into force
The new Double Tax Agreement (DTA) between Slovenia and Uzbekistan entered into force on 8 November 2013, following publication in the Official Gazette of the Republic of Slovenia on 13 January 2014. The new Treaty will apply to all income
See MoreJapan-Oman: Sign DTA
Japan has signed a Double Taxation Agreement (DTAA) with Oman on 09 January 2014. The agreement provides a 10% withholding rate on dividends (5% with a 10% shareholding), interest and royalties in the source
See MoreArgentina-Spain DTA enters into force
On December 23, 2013, Argentina’s embassy in Spain confirmed that Argentina and Spain have exchanged instruments of ratification to bring the double taxation agreement (DTA) signed between the two nations into
See MoreNetherlands – Reassigned authority for treaty-related LOB requests
The Netherlands has concluded a number of tax treaties containing a “Limitation of Benefits” (LOB) article that includes a “catch all” clause. The “catch all” clause allows taxpayers that initially would not qualify for the benefits of
See More