Income tax treaty between Luxembourg and Laos
An income and capital tax treaty between Luxembourg and Laos has been ratified, and awaiting the exchange of instruments of ratification before the treaty can enter into force. The Luxembourg and Laos income tax treaty provides withholding tax rates
See MoreDTA between Thailand and Ireland
The governments of Thailand and Ireland signed a double taxation agreement on 4 November 2013. In Thailand the agreement will apply to income tax and petroleum income tax and in Ireland the agreement will apply to income tax, corporation tax and
See MoreCanada-Serbia DTA enters into Force
The revenue agency declared that the Double Taxation Agreement (DTA) between Canada and Serbia has entered into force on October 31, 2013 and it was actually signed on April 27, 2012. On the basis of this agreement, a 5% tax withheld will be levied
See MoreNew DTA between Argentina and Switzerland
The governments of Argentina and Switzerland initialed a new double taxation agreement on 5 November 2013. The agreement will promote foreign investment and ensure legal certainty. If the final text of the agreement is approved by the two countries
See MoreCanada ratifies MIDT
The Government of Canada has ratified the Convention that was initiated for signature in 1965, and entered into force the following year on the adjustment of Investment Disputes between States and Nationals of Other States. According to
See MoreEcuador: China DTA gets Parliament approval
According to media reports published on December 3 2013, Ecuador’s the double taxation agreement (DTA) and an accompanying Protocol the nation signed with China gets parliament
See MoreLuxembourg – Income tax treaty with Seychelles
The income and capital tax treaty between Seychelles and Luxembourg entered into force on August 19, 2013, and which will effective from beginning of January 2014. The Seychelles concluded one of the first treaty with Luxembourg. This treaty
See MoreIreland -Switzerland: Protocol tax treaty signed
The Protocol to the double tax agreement (DTA) initialed between Switzerland and Ireland will be effective in Ireland from January 1, 2014, which entered into force on November 14,
See MoreItaly and Switzerland closer to resolving tax disputes
A further round of bilateral negotiations was held between Italy and Switzerland in Rome which aimed at resolving important tax issues between the two countries. Italy and Switzerland agreed to find a solution to a number of major points of tax
See MoreCyprus and India held negotiations towards a revision of DTA
Cyprus and India held negotiations towards a revision to the countries’ double taxation agreement (DTA), to incorporate provisions on tax information exchange. The discussions continued over three days concluding on November 28,
See MoreAndorra’s parliament ratifies the TIEA with the Czech Republic
In accordance with initial media reports, Andorra’s parliament has endorsed a law to justify the tax information exchange agreement (TIEA) the territory signed with the Czech
See MoreTreaty between Malawi and Norway enters into force
The Malawi - Norway Income Tax Treaty (2009) entered into force on 10 December 2012. The treaty generally applies from 1 January 2013 for Norway and from 1 July 2013 for Malawi. From this date, the new treaty generally replaces the Malawi -
See MorePortugal and Switzerland: Tax treaty enters into force
According to a press release, Switzerland, Portugal, Bulgaria, Slovenia and the Czech Republic signed treaty agreement for the avoidance of double taxation on 1 November 2013 regarding taxes on income and on capital. The four agreements are starting
See MoreCanada and Poland –Tax treaty enters into force
Poland and Canada was signed income tax treaty on 14 May 2012, which was replaces income tax treaty from 1987. This tax treaty entered into force on 30 October 2013 and the effective date of treaty provisions are contained in Article 27. The treaty
See MoreAmendment to the Bahrain-China double tax treaty
Bahrain and China have recently amended their 2002 double tax treaty (DTT) by a protocol signed on 16 September 2013. The protocol will enter into force on the 30th day after the exchange of ratification and will apply to income derived during the
See MoreTreaty between Serbia and Vietnam enters into force
The Serbia – Vietnam Income Tax Treaty (2013) entered into force on 18 October 2013,. The treaty generally applies from 1 January 2014. Under the treaty the definition of a permanent establishment generally follows the provisions of the UN Model
See MoreKenya-Turkey DTA sign in 2014
The Turkish and Kenyan governments are ready to sign an agreement on the avoidance of double taxation in 2014 and when a high level Kenyan government representative visits Turkey following year then it will be signed. Both nations signed an contract
See MoreTreaty between Slovenia and United Arab Emirates signed
It is reported that Slovenia and the United Arab Emirates signed a tax treaty on 12 October 2013, during the annual meeting of the World Bank Group and International Monetary Fund in Washington D.C. The treaty is expected to further the development
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