OECD announces date of entry into force of multilateral instrument
On 22 March 2018 the OECD announced that the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting is to enter into force on 1 July 2018. The Convention allows the signatories to quickly and
See MoreNetherlands-Malawi: Dutch Lower House of Parliament approves tax treaty
The Dutch lower house of parliament approved the pending income tax treaty with Malawi on 15th March 2018, signed on 19th April 2015. The treaty enters into force on the last day of the month following the month in which the ratification instruments
See MoreMorocco: Council of Ministers approve DTA with Zambia
On January 22, 2018, the Council of Ministers of Morocco has approved the income tax treaty with Zambia. The treaty provides for the avoidance of double taxation and the allocation of taxing rights over various categories of income. It was signed on
See MoreIsrael: DTA with Austria will enter into force on March 1, 2018
On March 1, 2018, the Double Taxation Agreement (DTA) between Austria and Israel will enter into force .This will be applicable from January 1, 2019. From this date, the new DTA replaces the existing DTA of
See MoreCroatia: Parliament ratifies DTA with Kazakhstan
The parliament ratified the Double Taxation Agreement (DTA) on January 26, 2018, with Kazakhstan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. It was signed on October 12,
See MoreKazakhstan: Senate approves protocol to DTA with India
On January 25, 2018, the upper chamber of the parliament or the Senate of Kazakhstan approved the amending protocol of Double Taxation Agreement (DTA) with India. It was approved by the lower chamber of parliament on December 20,
See MoreBahrain: Cabinet approves tax treaty with Egypt
The Bahrain Cabinet has approved the law for the ratification of the new income tax treaty on 22th January 2018, with Egypt for the avoidance of double taxation. The treaty was signed 26 April 2016, will enter into force after the ratification
See MoreCzech Republic: DTA signs with Korea (Rep.)
A treaty was signed on January 12, 2018, between Czech Republic and Korea (Rep.) for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion. It will replace the existing double tax agreement after being
See MoreUAE: Cabinet approves DTA with Croatia
The Cabinet of United Arab Emirates has approved the income tax agreement on January 7, 2018, with Croatia for the avoidance of double taxation and the prevention of fiscal
See MoreUAE: Cabinet approves DTA with Moldova
The Cabinet of United Arab Emirates has approved the income tax agreement on January 7, 2018, with Moldova for the avoidance of double taxation and the prevention of fiscal
See MoreAustria: Council of Ministers approves the new income tax treaty with Japan
Austria's Council of Ministers approved for ratification the new income tax treaty with Japan on 10 January 2018 for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance. The treaty was
See MoreDTA between Armenia and Germany entered into force
On 23 November 2017, the income and capital tax treaty between Armenia and German entered into force after the completion of ratification procedures on both sides. The agreement was signed on 29 June 2016. The treaty provides for withholding tax on
See MoreJapan: DTA with Iceland signed
On 15 January 2018, the Japanese Ministry of Finance issued a press release announcing that the Government of Japan and the Government of the Republic of Iceland signed the Convention between Japan and Iceland for the Elimination of Double Taxation
See MoreSenegal approves tax treaty agreement with Luxembourg
The Senegalese Council of Ministers approved the pending income and capital tax agreement with Luxembourg on 17 January 2018. The treaty was signed on 10 February 2016. Luxembourg ratified the agreement on 23 December 2016. It will enter into force
See MoreKazakhstan: Law signed for ratifying DTA with Ireland
The President of Kazakhstan, Mr. Nursultan Nazarbayev, signed a law on December 29, 2017, for ratifying the Double Taxation Agreement (DTA) with Ireland. The Treaty is aimed at strengthening and expanding economic cooperation between Kazakhstan and
See MoreQatar: DTA with Spain will enter into force on February 6, 2018
The Double Taxation Agreement will be entered into force on February 6, 2018, between Qatar and Spain for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. It will be applicable from January 1,
See MoreOECD: 2017 edition of the Model Tax Convention released
On 18 December 2017 the OECD released the 2017 edition of the Model Tax Convention. This edition incorporates measures outlined in the final reports from the action plan on base erosion and profit shifting. The new edition reflects work on BEPS
See MoreLatvia: Parliament approves protocol to tax treaty with Singapore
On 30 November 2017, the Latvian Parliament agreed to ratify the protocol to income tax treaty with Singapore. The protocol was signed on 20 April 2017 to amend the income tax treaty of 1999. The protocol will enter into force once both parties have
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