DTA between Taiwan – Germany Enters Into Force
The double taxation agreement (DTA) between Taiwan and Germany entered into force on November 7, 2012. The treaty will be applicable from January 1, 2013. This agreement covers the avoidance of double taxation of dividends and capital
See MoreTreaty between China (People’s Rep.) and Japan applies to new Japanese taxes
The State Administration of Taxation (SAT) stated in Gong Gao No.49, that, Chinese and Japanese tax authorities have agreed after consultation that the taxes to which the China (People's Rep.) - Japan Income Tax Treaty applies include the Special
See MoreDouble Tax Agreement between Germany and Liechtenstein
Liechtenstein and Germany signed a bilateral double taxation agreement on 2011. The treaty will become effective from 1 January 2013. As per the agreement, there will be relief from withholding taxes for cross-border holdings as both countries
See MoreThe Czech Republic and Denmark Income Tax Treaty enters into force
The Czech Republic and Denmark signed an Income Tax Agreement on 22 December 2012.The treaty will be applicable from 1 January 2013. The new treaty replaces the former Czechoslovakia – Denmark Income and Capital Tax Treaty (1982), as amended by
See MoreSlovakia and Kuwait sign a double taxation agreement
On November 14, 2012 the Kuwait Ministry of Finance announced that Slovakia and Kuwait have signed an agreement on eliminating double taxation and preventing fiscal evasion The agreement has not yet entered into force. The Ministry stated that the
See MoreIncome Tax Treaty between Poland and Singapore
Poland and Singapore signed an Income Tax Treaty on 4 November 2012. The treaty which is not yet in force was concluded in both the Polish and English languages, each text having equal authenticity. The treaty generally follows the OECD Model, with
See MoreIncome Tax Treaty between Lithuania and Mexico enters into force
Mexico and Lithuania signed an Income Tax Treaty on 23 February 2012. The treaty has come into force on 29 November 2012, and will be applicable from 1 January 2013. Under the provisions of the treaty an enterprise will have a permanent
See MoreDouble Taxation Agreement (DTA) between Austria and Chile
Austria and Chile signed a bilateral Double Taxation Agreement (DTA) on 6 December 2012.The treaty is intended to provide greater transparency and certainty in tax matters for Austrian companies which are active in Chile. This DTA is regarded as an
See MoreIncome Tax Treaty between Latvia and Turkmenistan enters into force
Latvia and Turkmenistan signed an Income Tax Treaty on 11 September 2012. This treaty came into force on 4 December 2012 and will be applicable from 1 January 2013. The treaty generally follows the provisions of the OECD Model, but the definition
See MoreTax Treaty between Israel and Panama
Israel signed a tax treaty with Panama on 8 November 2012. The treaty contains an Article on the exchange of information between the tax authorities of the two states, which is based on the OECD’s model treaty. Panama is currently aiming to
See MoreIncome Tax Treaty between Turkey and Philippines
Philippines and Turkey signed an Income Tax Treaty on March 2009, for the avoidance of double taxation. The treaty was concluded in both the Turkish and English language with each text having equal authenticity. The maximum withholding tax rate on
See MoreIncome Tax Treaty between Thailand and Taiwan
Thailand and Taiwan signed an agreement on the avoidance of double taxation and the prevention of fiscal evasion on 3 December 2012. An agreement was originally signed by the two countries on 9 July 1999, but the government of Thailand failed to
See MoreIncome Tax Treaty between Philippines and Turkey
The Philippines and Turkey signed an Income Tax Treaty in March 2009. Details of the treaty have become available. The treaty was concluded in both Turkish and English with each text having equal authenticity. The maximum withholding tax rate on
See MoreIncome Tax Treaty between Iceland and Slovenia
Iceland and Slovenia signed an Income Tax Treaty on 4 May 2011, and the treaty came into force on 11 September 2012. The treaty will be applicable from 1 January 2013. The treaty generally follows the provisions of the OECD Model. The maximum
See MoreIncome Tax Treaty between Egypt and Georgia
By Decision 315, Egypt ratified the Income and Capital Tax Treaty (2010) with Georgia, on 6 November 2012. For the treaty to enter into force, each of the Contracting States will have to notify the other in written form through diplomatic channels
See MoreIncome and Capital Tax Treaty between Argentina and Russia
The Income and Capital Tax Treaty (2001) between Argentina and Russia, which was signed on 10 October 2001, entered into force on 16 October 2012. The treaty is expected to be applied from 1 January 2013. It generally follows the OECD Model
See MoreDouble Tax agreement between New Zealand and Papua New Guinea
New Zealand and Papua New Guinea have recently signed a double tax agreement which will help to reduce impediments for doing business between the two countries. The agreement will come into force after both countries have completed the required
See MoreA new DTA between Ireland and Germany
According to the Irish Revenue Commission, a new double taxation agreement (DTA) to replace Ireland's existing DTA with Germany entered into force on November 28, 2012, and will be effective from January 1,
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