Technical services fees under treaty between India and Germany
It was held by the Agra Bench of the Income-tax Appellate Tribunal of India that leather testing charges were taxable as “fees for technical services” under the India-Germany income tax treaty. The treaty allows the source state the right to tax
See MoreDTA between Cyprus and Portugal
The Cyprus and Portugal signed a double taxation agreement and this agreement will become effective from January 1, 2014, after the entry into force of the agreement on August 16,
See MoreCyprus – Effort to Resolve India Tax Treaty Suspension
The government of Cyprus is taking the initiative to resolve matters regarding the suspension of provisions within the tax treaty with India. The Indian government suspended the provisions of the 1994 tax agreement on 1 November 2013, with Cyprus
See MoreInterest income under the income tax treaty between Vietnam and France
The income tax treaty between Vietnam and France does not provide any provisions for the taxation of interest derived from transactions of loans. Recently Vietnam has provided guidelines on certain tax provisions of the treaty. According to the
See MoreSweden has signed Double Taxation Avoidance Agreement with Georgia
Georgia and Sweden signed an agreement on 6 November 2013, on avoidance of double taxation and the prevention of tax evasion. Georgia’s Finance Minister and the Swedish Ambassador signed the documents. Georgia’s Finance Minister admitted that
See MoreIncome 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
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