Cambodia approves tax treaty protocol with Singapore
Cambodia’s National Assembly approved the protocol amending the 2016 income tax treaty with Singapore on 28 November 2025. Originally signed on 2 November 2023, this is the first amendment to the treaty and will take effect after the
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Switzerland: Federal Council approves amending protocol to tax treaty with Croatia
The Swiss Federal Council confirmed on 26 November 2025 the adoption of the dispatch for the protocol amending the 1999 income and capital tax treaty with Croatia. Signed on 18 July 2025, the protocol makes updates to the OECD Model Double
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Switzerland: Federal Council adopts protocol to income tax treaty with Belgium
The Swiss Federal Council adopted the dispatch on 26 November 2025 for a protocol to the income tax treaty with Belgium. The protocol implements minimum standards for such treaties, including an abuse clause to prevent arrangements or
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Sri Lanka: Cabinet approves signing of amending protocol to tax treaty with Luxembourg
The Sri Lankan Cabinet approved the signing of an amending protocol to the 2013 income and capital tax treaty with Luxembourg on 24 November 2025. The new agreement aims to align with the latest international standards and implement
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Peru ratifies 2025 income tax treaty with UK
Peru approved the 2025 Income Tax Treaty with the UK through Supreme Decree No. 051-2025-RE on 20 November 2025, with the ratification published in the Official Gazette on 21 November 2025. The agreement aims to mitigate tax base erosion and
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Mauritius revises tax treaty protocols with Oman, Rwanda
The Mauritius Revenue Authority has announced that discussions are in progress to revise the protocols for the 1998 tax treaty with Oman and the 2013 tax treaty with Rwanda. So far Mauritius has concluded 46 tax treaties and is party to a series of
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Georgia: Parliament ratifies amending protocol to tax treaty with Luxembourg
The Parliament of Georgia approved the ratification of the amending protocol to the 2007 income and capital tax treaty with Luxembourg on 11 November 2025. The protocol was signed on 3 July 2025 and it updates provisions related to exchange of
See MoreHungary, Switzerland: Amending protocol to tax treaty enters into force
The amending protocol the 2012 income and capital tax treaty between Hungary and Switzerland entered into effect on 16 November 2025. The protocol will generally take effect from 1 January 2026 for withholding and other taxes. Changes under
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Jordan, Kuwait sign amending protocol to tax treaty
Jordan and Kuwait signed an amending protocol to update the 2001 income tax treaty on 13 November 2025. The protocol aims to strengthen tax cooperation between the two countries, prevent double taxation, and combat tax evasion. It also seeks to
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Qatar ratifies protocol amending tax treaty with Norway
Qatar issued a decree on 13 November 2025 approving the amending protocol to its 2009 income tax treaty with Norway. The protocol, signed on 4 September 2024, is the first amendment to the agreement. It will take effect 30 days after
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Singapore, Brazil: Amending protocol to tax treaty enters into force
The Inland Revenue Authority of Singapore (IRAS) announced that the Protocol amending the income tax treaty between Singapore and Brazil, formally titled the Agreement for the Elimination of Double Taxation with Respect to Taxes on Income and the
See MoreCambodia: Council of Ministers approves amending protocol to tax treaty with Singapore
Cambodia's Council of Ministers approved the protocol to the 2016 income tax treaty with Singapore on 24 October 2025. The protocol, signed on 2 November 2023, represents the first amendment to the treaty and will become effective upon the
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Luxembourg: Government Council approves updated tax treaty with San Marino
Luxembourg’s Government Council approved protocols updating the tax treaty with San Marino on 31 October 2025. The two countries had signed the amending protocol to their 2006 tax treaty on 14 May 2025. This marks the second amendment to the
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Luxembourg: Government Council approves amendments to tax treaty with Georgia
Luxembourg’s Government Council approved protocols amending the tax treaty with Georgia on 31 October 2025. The two countries had signed the amendment protocol on 3 July 2025, updating the 2007 income and capital tax treaty for the first time
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France: Senate ratifies tax treaty protocol with Sweden
The French Senate gave its approval to the legislation ratifying the outstanding protocol to the 1990 income and capital tax agreement with Sweden on 29 October 2025. Signed on 22 May 2023, this protocol updates the treaty in line with OECD BEPS
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Germany: Bundesrat approves amending protocol to tax treaty with Switzerland
The treaty will take effect after the exchange ratification instruments and apply from 1 January next year. The German upper house of parliament (Bundesrat) approved the amending protocol to the 1971 tax treaty with Switzerland on 17 October
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Germany: Bundesrat approves amending protocol to tax treaty with Netherlands
The treaty will take effect after the exchange ratification instruments and apply from 1 January next year. The German upper house of parliament (Bundesrat) approved the amending protocol to the 2012 tax treaty with the Netherlands on 17 October
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Germany: Bundestag approves amending protocol to tax treaty with Switzerland
The agreement seeks to eliminate double taxation and prevent tax evasion. Germany’s lower house of parliament (Bundestag) approved the amending protocol to the 1971 tax treaty with Switzerland on 16 October 2025. Switzerland and Germany
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