Latvia and Switzerland sign a protocol to amend their existing DTA
Latvia signed a protocol with Switzerland to amend their tax treaty on 2 November 2016. The Protocol updates the 2002 treaty to introduce an administrative assistance clause allowing information to be exchanged between the two countries on request,
See MoreCzech Republic and U.S. : Protocol to social security agreement enters into force
The amending protocol of Social Security Agreement (2007) between Czech Republic and United States has been entered into force on 1st May 2016, which was signed on 23rd September 2013 and this protocol generally applies from 1st May
See MoreSouth Africa-Cyprus amending protocol entered into force
The amending protocol between South Africa and Cyprus regarding income and capital tax treaty entered into force on 18 September, 2015. The protocol was signed on 1 April 2015. Under amending the protocol, withholding tax on dividend payments is 5%
See MoreCanada and Spain: Protocol to DTA will enter into force
The amending protocol of the Income and Capital Tax Treaty (DTA; 1976) between Canada and Spain will enter into force on 12th December 2015 and it was signed on 18th November 2014. The effective date for withholding taxes on amounts paid or credited
See MoreProtocol to treaty between Austria and Belgium approved by Belgium
On 5 June 2015 the Belgian Council of Ministers approved the amending protocol, signed on 10 September 2009, to the Austria - Belgium Income and Capital Tax Treaty (1971). The protocol will be subject to the approval of the parliaments of the
See MoreProtocol to DTA between Ireland and Luxembourg approved by Luxembourg
On 2 April 2015, the Council of Ministers of Luxembourg approved the amending protocol to the income and capital tax treaty with Ireland that signed on 27 May 2014. The protocol is submitted to parliament for final
See MoreRevision to DTA between New Zealand and Australia
The government of New Zealand announced its plans to update the income tax treaty with Australia of 2009 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on
See MoreRevision to DTA between China and New Zealand
The government of New Zealand announced its plans to update the income tax treaty with China of 1986, as amended by the 1997
See MoreFrance-Luxembourg protocol to treaty approved by Luxembourg
Council of Ministers of Luxembourg approved the amending protocol on 2 April, 2015 which was signed on 5 September
See MoreSouth Africa signs protocol to amend tax treaty with Cyprus
The amending protocol to the Income and Capital Tax Treaty (1997) between South Africa and Cyprus was signed on April 1,
See MoreHong Kong and China signed fourth protocol to tax treaty
Hong Kong and China signed the Fourth Protocol to the Arrangement for the Avoidance of Double Taxation and Prevention of Fiscal Evasion with respect to Taxes on Income on April 1, 2015. According to the provision in the Fourth Protocol, the gains
See MoreHong Kong-Vietnam: Protocol To Tax Treaty Enters Into Force
The second protocol to the double taxation agreement between Hong Kong and Vietnam has entered into force, a government spokesman said on 23 February 2015. The second protocol was signed in January last year. It came into force on January 8, 2015,
See MoreItaly and Luxembourg: Protocol to DTA
The Protocol to the Double Taxation Agreement (DTA) between Italy and Luxembourg came into force on January 20,
See MoreBahrain and Pakistan Sign a Protocol to Amend the 2005 Tax Treaty
On January 7, 2015 Bahrain and Pakistan signed a protocol. This is the first protocol to amend the double tax treaty of 2005. It will enter into force after the exchange of the ratification
See MoreBelgium approves DTA Protocol with Greece
On January 30, 2015, Belgium's Cabinet approved the pending Protocol to the Double Tax Agreement (DTA) signed between Belgium and
See MoreSouth Africa and India: Protocol to treaty enter into force
The amending protocol for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income between India and South Africa enters into force entered into force on 26 November 2014. The protocol generally applies
See MoreUS: Legislation to protect taxpayers from inappropriate use of Civil Forfeiture Laws
US congress has passed a bill to protect taxpayers from the inappropriate use of civil forfeiture laws. The bill would allow an affected person to request a court to hold a "probable cause" hearing within fourteen days of receiving a notice of a
See MoreBrazil: Tax Rules Revised
The Ministry of Finance released Ordinance No. 488/14 reducing the maximum income tax rate for categorization of a tax regime as a privileged tax regime from 20% to 17%. This tax rate was effective from November 2014. Accordance to the Ordinance,
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