Luxembourg: Parliament ratified DTA with Brunei
According to a journal published on 27 December 2016, Luxembourg ratified the Luxembourg-Brunei Income and Capital Tax Treaty (2015) on 23 December
See MoreLuxembourg: Parliament ratified DTA with Hungary
According to a journal published on 27 December 2016, Luxembourg ratified the Luxembourg-Hungary Income and Capital Tax Treaty (2015) on 23 December 2016. Once in force and effective, the new treaty will replace the Hungary-Luxembourg Income and
See MoreLuxembourg: Parliament ratified DTA with Senegal
According to a journal published on 27 December 2016, Luxembourg ratified the Luxembourg-Senegal Income and Capital Tax Treaty (2016) on 23 December 2016. The treaty was signed on 10 February 2016. The treaty was concluded in the French language.
See MoreLuxembourg: Parliament ratified amending protocol to treaty with Ukraine
Luxembourg ratified the Luxembourg–Ukraine amending protocol to income and capital tax treaty (1997) on 23 December 2016. The protocol was signed on 30 September
See MoreLuxembourg: Parliament ratifies DTA with Uruguay
Luxembourg ratified the income and capital tax treaty with Uruguay on 23 December 2016. The treaty was signed on 10 March
See MoreLuxembourg: Tax treaty enters into force with Serbia
The income tax treaty between Luxembourg and Serbia entered into force on 27 December 2016. The agreement generally applies from 1 January 2017. Under the provisions of the treaty, the withholding tax limitations to be applicable to the
See MoreDTA between Kazakhstan and Serbia enters into force
The Income and Capital Tax Treaty (2015) between Kazakhstan and Serbia entered into force on 24th November 2016 and generally applies from 1st January
See MorePoland-Taiwan: Polish Senate approves tax agreement between Poland and Taiwan
The higher chamber of the Polish parliament accepted the draft law ratifying the Poland - Taiwan Income Tax Agreement of 2016 on 15 December 2016. Further details will be reported
See MoreDTA between Chile and Japan enters into force
The Income Tax Treaty (2016) between Chile and Japan entered into force on 28th December 2016. It generally applies from 28th December 2016 for tax matters regarding the exchange of information (article 26) and from 1st January 2017 for other tax
See MoreMFN clause of the protocol to the Egypt – France Income and Capital Tax Treaty (1980) (as amended through 1999) activated
The Tax Administration of France updated the guidance on 4 November 2016 about activation of the most favoured nation (MFN) clauses concluded by France on certain tax treaties. As a result, the MFN clause in article II of the protocol to the Egypt -
See MoreMFN clause of the protocol to the Income and Capital Tax Treaty between France and Chile of 2004 activated
The Tax Administration of France updated the guidance on 4 November 2016 about activation of the most favoured nation (MFN) clauses concluded by France on certain tax treaties. Accordingly, the MFN clause in paragraph 6 of the protocol to the Chile
See MoreMost favoured nation clause of the protocol to the Bolivia – France Income and Capital Tax Treaty (1994) activated
The Tax Administration of France updated the guidance on 4 November 2016 about activation of the most favoured nation (MFN) clauses concluded by France on certain tax treaties. Accordingly, the MFN clause in article 5 of the protocol to the Bolivia
See MoreHungary-Ratified the income tax treaty of 2016 with Oman
The government of Hungary ratified the Hungary - Oman Income Tax Treaty (2016) on 15 December 2016 by way of Law No. CLXXVII which was published in the Official Gazette No. 210 on 20 December
See MoreLuxembourg-Tunisia amending protocol to treaty entered into force
The amending protocol to treaty between Luxembourg and Tunisia entered into force on 30 November 2016. The treaty was signed on 5 September 2014 to the Luxembourg - Tunisia income and capital tax treaty (1996) . The protocol generally applies from
See MoreMalta, Vietnam income tax treaty enters into force
On 25 November 2016, the income tax treaty between Malta and Vietnam was entered into force. This treaty will apply from 1 January
See MoreSpain-Estonia MFN clauses under DTA activated
The Spanish Ministry of Finance and Public Administration published a letter on 14 June 2016 addressed to the Estonian Minister of Finance. The letter activates the most-favoured-nation (MFN) clauses included in the Estonia - Spain Income and
See MoreDTA between Austria and Iceland approved
The Austrian National Council approved the Austria - Iceland Income and Capital Tax Treaty (2016) on 15 December 2016 for the avoidance of double taxation. The treaty generally follows the OECD Model. According to the new treaty the maximum rates of
See MoreDTA between Canada and Israel entered into force
The Income Tax Treaty (2016) between Canada and Israel has been entered into force on 21st December 2016 for avoiding double taxation and it generally applies from 1st January 2017 for withholding and other taxes. But, the provisions of article 23
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