Sri Lanka: Parliament approves protocol to 2013 tax treaty with India
The Sri Lankan Parliament approved the amending protocol to its 2013 income tax treaty with India on 2 July 2025, following its signing on 16 December 2024. The Parliament of Sri Lanka approved the protocol to the 2013 income tax treaty with
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India, Oman tax treaty protocol enters into force
India and Oman have implemented the first amending protocol to their 1997 tax treaty, introducing BEPS-aligned measures, reduced withholding tax rates, and updated provisions on residency, non-discrimination, and information exchange. The
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France ratifies fifth protocol to 1966 tax treaty with Switzerland
The protocol was signed on 27 June 2023 and is designed to prevent double taxation on income and capital. France has published Law No. 2025-567 of 23 June 2025 in the Official Gazette, ratifying the fifth amending protocol to the 1966 income and
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Croatia ratifies tax treaty with Saudi Arabia
Croatia and Saudi Arabia signed a treaty to eliminate double taxation and boost trade and investment between the two nations on 4 December 2024. Croatia published the law ratifying the income and capital tax treaty with Saudi Arabia in the
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France: National Assembly ratifies amending protocol to tax treaty with Switzerland
France’s National Assembly ratified the fifth amendment to the 1966 tax treaty with Switzerland on 19 June 2025, following Senate approval in April. The French National Assembly approved the law for the ratification of the protocol to the
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Austria, Kuwait sign protocol to tax treaty
The protocol includes provisions to update tax information exchange mechanisms and aligns the treaty with minimum BEPS (Base Erosion and Profit Shifting) standards. Austria and Kuwait signed an amending protocol to their 2002 income and capital
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Egypt ratifies amending protocol to 2019 tax treaty with UAE
Egypt ratified the protocol to its 2019 tax treaty with the UAE, signed on 11 February 2024, exchange of ratification instruments. Egypt’s parliament ratified the amending protocol to the 2019 income tax treaty with the UAE on 15 June
See MoreAustria: Council of Ministers approves protocol amending tax treaty with Kuwait
Austria’s Council of Ministers has approved a protocol to amend the 2002 tax treaty with Kuwait. The Austrian Council of Ministers have approved the signing of a protocol amending the 2002 income and capital tax treaty with Kuwait on 4 June
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Switzerland, UAE DTA second protocol enters into force
The amended Switzerland-UAE income tax treaty took effect on 5 May 2025, following the signing of the amending protocol to the treaty on 5 November 2022. According to an announcement in the Swiss Official Gazette dated 19 May 2025, the second
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Ivory Coast: National Assembly ratifies income tax treaty with Qatar
Ivory Coast’s National Assembly approved the ratification of the income tax treaty with Qatar on 21 May 2025, following earlier approval by the Council of Ministers in 2024. Ivory Coast’s National Assembly has approved the ratification of the
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Luxembourg: Government Council approves amending protocol to tax treaty with Vietnam
Luxembourg's Government Council approved the ratification of the amending protocol to the 1996 tax treaty with Vietnam on 15 May 2025. The protocol was signed to update the DTA according to the latest OECD standards. Signed on 4 May 2023, it
See MoreLuxembourg, San Marino sign amending protocol to tax treaty
Luxembourg and San Marino have signed an amending protocol to the 2006 tax treaty between the two nations on 14 May 2025. This is the second amendment to the treaty – it was previously amended in 2009 – and will take effect after the exchange
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Brazil approves protocol amending tax treaty with Chile
Brazil's Lower House (Chamber of Deputies) approved the protocol amending the 2001 Brazil–Chile income tax treaty on 16 April 2025. The protocol was signed on 3 March 2022 and adopted through Draft Legislative Decree No. 722/2024. A tax
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Iran, Slovak Republic sign protocol amending income tax treaty
Iran and the Slovak Republic have signed a protocol amending the 2016 Iran-Slovak Republic income tax treaty on 9 April 2025. The income tax treaty between Iran and the Slovak Republic was signed on 19 January 2016, in Tehran. This treaty aims to
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Germany and Netherlands sign protocol to amend tax treaty
The Netherlands and Germany signed a protocol amending their 2012 tax treaty on 14 April 2025. This announcement was made by The Central Government of Netherlands on the same day. The protocol introduces a provision for cross-border workers,
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Luxembourg approves protocol to 2019 tax treaty with Argentina
Luxembourg’s Government Council has approved the ratification of the protocol to the 2019 tax treaty on income and capital with Argentina on 28 March 2025. The protocol will enter into force upon the exchange of ratification instruments and
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Luxembourg publishes Law ratifying first amendment to tax treaty with Moldova
Luxembourg released the Law of 25 March 2025 in the Official Gazette on 7 April 2025, which facilitates the ratification of the protocol to the 2007 income and capital tax treaty with Moldova. The protocol, signed on 25 June 2024, represents the
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France: Senate approves protocol to tax treaty with Switzerland
The French upper house of Parliament (Senate) approved a new law on 3 April 2025 to ratify a protocol that will update the existing tax treaty between France and Switzerland. This protocol, which was signed on 27 June 2023, is the fifth amendment
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