Botswana, Mozambique sign amending protocol to income tax treaty
Botswana and Mozambique signed an amending protocol to the 2009 income tax treaty between the two countries on 28 September 2026, according to a post by the Botswana Presidency. The treaty was signed on 27 February 2009 but has not yet entered
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Argentina, France tax treaty protocol takes effect
The amended protocol to the 1979 income and capital tax treaty between Argentina and France comes into force on 22 October 2026. Argentina and France signed the protocol on 6 December 2019 as the second amendment to the original treaty. The new
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Croatia: Parliament ratifies income tax treaty with the US
The Croatian parliament approved a law ratifying the income tax treaty with the US on 25 September 2026. According to the explanatory memorandum, the treaty aims to eliminate double taxation and prevent tax evasion while providing reduced
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France: Council of Ministers approves protocol amending tax treaty with India
France’s Council of Ministers approved on 16 September 2026 a protocol amending the income and capital tax treaty of 1992, as amended by the 2000 notification. The protocol was signed in February 2026 and represented the first amendment to the
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Georgia, San Marino: Amending protocol to tax treaty enters into force
The amending protocol to the Georgia–San Marino Income and Capital Tax Treaty (2012), signed on 17 October 2025, entered into force on 28 August 2026. The protocol removes the previous three-year time limit for mutual agreement procedures and
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Finland submits bill to parliament to approve tax treaty protocol with Switzerland
Finland’s government submitted a bill to Parliament seeking approval of the amending protocol to the Finland–Switzerland Income and Capital Tax Treaty (1991) on 10 September 2026. The protocol, signed on 28 May 2026, would amend the treaty as
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Albania: Council of Ministers approves protocol to tax treaty with Germany
The Albanian Council of Ministers approved a draft law on 2 September 2026 to ratify the protocol amending the 2010 income tax treaty with Germany. The second protocol was signed on 9 June 2026. Germany and Albania have signed a protocol of
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Germany, Albania sign tax treaty protocol
Germany and Albania have signed a protocol of amendment to update their existing income tax treaty, signed on 6 April 2010. The protocol was signed in Berlin on 9 June 2026 and covers taxes on income and on capital. The amendment implements
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France, Sweden tax treaty protocol enters into force
The amending protocol to the 1990 income and capital tax treaty between France and Sweden will enter into force on 29 August 2026. It updates the treaty’s preamble and provisions on the Mutual Agreement Procedure and treaty benefits. The
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Kazakhstan: Government approves signing of amending protocol to tax treaty with Norway
Kazakhstan's government approved the signing of an amending protocol to its 2001 tax treaty with Norway to align the agreement with modern international tax standards. Approved on 29 July 2026, the protocol updates provisions on Permanent
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Croatia: Government approves tax treaty, amending protocol with US
The Croatian government approved a draft bill on 30 July 2026 to ratify the Croatia–US income tax treaty, signed in 2022, and its amending Protocol, signed on 28 April 2026. According to the explanatory memorandum, the treaty is intended to
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Austria, Switzerland sign amending protocol to 1974 tax treaty
The Swiss State Secretariat for International Finance announced that Austria and Switzerland signed an amending protocol to their 1974 income and capital tax treaty on 30 July 2026. The protocol updates the treaty to implement the minimum
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Ireland: Lower House approves amending protocol to tax treaty with Sweden
Ireland's Lower House of Parliament approved the second protocol amending the 1986 income tax treaty with Sweden on 15 July 2026. Signed on 3 June 2026, the protocol introduces several updates to the treaty. It replaces the preamble to align
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Mauritius: Cabinet approves amending protocol to tax treaty with India
Mauritius' Cabinet approved regulations to bring into force the 2024 Protocol amending the India, Mauritius Double Taxation Avoidance Agreement (DTAA). The amending protocol updates the treaty preamble to emphasise the elimination of double
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Argentina ratifies second amending protocol to income tax treaty with France
Argentina has gazetted Law 27814 on 17 July 2026, which ratifies the amending protocol to its 1979 income and capital tax treaty with France. Signed on 6 December 2019, the protocol is the second to amend the treaty. It will enter into force 30
See MoreAustria: Bundesrat approves protocol to tax treaty with Uzbekistan
Austria's Federal Council (Bundesrat) approved the protocol to the 2000 income and capital tax treaty with Uzbekistan on 16 July 2026. The protocol updates the treaty preamble to align with BEPS standards, revises the dual-resident rule for
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Amending protocol to 2013 India, Sri Lanka income tax treaty enters into force
India's Ministry of Finance (Department of Revenue) has issued Notification No. 88/2026 on 16 July 2026, confirming that the Protocol amending the 2013 income tax treaty with Sri Lanka entered into force on 19 June 2026. The amending protocol
See MoreAustria: National Council approves protocol amending tax treaty with Uzbekistan
Austria's National Council approved the protocol to the 2000 income and capital tax treaty with Uzbekistan on 7 July 2026. The protocol updates the treaty preamble to align with BEPS standards, revises the dual-resident rule for non-individuals,
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