Ecuador ratifies DTA Protocol signed with China
Ecuador ratified the Protocol to the DTA with China through Decree no. 208 on 13 January
See MoreRevised China-United Kingdom DTA enters into force
An income tax treaty between China and the United Kingdom entered into force on 13 December 2013, and is effective from 2014. The new treaty replaces the 1984 treaty between the two countries and provides for lower rates of dividend and royalties
See MorePakistan: Cabinet approves the DTA Protocol with Austria
Pakistan’s Cabinet approved, on 20 January 2014, the Protocol to the DTA signed between Pakistan and Austria. This effectively completes the ratification on the Pakistan
See MoreCanada and Taiwan: DTA negotiations
Canada and Taiwan have confirmed that they are in negotiations towards a double taxation agreement (DTA), which could be signed during
See MoreIndia-Albania: New DTA enters into force
An income tax treaty between India and Albania entered into force on 4 December 2013 and is effective from 2014. This was confirmed by an Indian notification 6 January 2014.
See MoreBelgium – Andorra DTA negotiations
Following a meeting on 14 January 2014, it has been confirmed that Belgium and Andorra will negotiate a double taxation agreement
See MoreIndia – Belize TIEA enters into force
The Indian Government notified that the tax information exchange agreement (TIEA) between India and Belize entered into force on 25 November 2013. The notification was dated 7 January
See MoreSouth Korea and India will upgrade CEPA and revise DTA
South Korean President and India’s Prime Minister agreed on 16 January 2014 to upgrade their comprehensive economic partnership agreement (CEPA) and make effective a revised double taxation agreement (DTA) between the two countries. It is reported
See MoreSlovenia-Uzbekistan:DTA enters into force
The new Double Tax Agreement (DTA) between Slovenia and Uzbekistan entered into force on 8 November 2013, following publication in the Official Gazette of the Republic of Slovenia on 13 January 2014. The new Treaty will apply to all income
See MoreJapan-Oman: Sign DTA
Japan has signed a Double Taxation Agreement (DTAA) with Oman on 09 January 2014. The agreement provides a 10% withholding rate on dividends (5% with a 10% shareholding), interest and royalties in the source
See MoreFinland-Panama: TIEA enters into force
The Finland – Panama Exchange of Tax Information Agreement (2012) entered into force on 20 December 2013 and applies from that
See MoreUK-Netherlands: Protocol to treaty enters into force
The Protocol amending the Double Taxation Agreement (DTA) between the UK and the Netherlands, signed in London on 12 June 2013, has entered into force on 13 December 2013. The Protocol is effective in the UK for any assessment year beginning on or
See MoreProtocol to Ireland – Switzerland DTA enters into force
Ireland’s tax administration, the Office of the Revenue Commissioners, has confirmed that the Protocol signed with Switzerland became effective on January 1,
See MoreProtocol to Canada- France DTA enters into force
The Protocol amending the Canada-France DTA signed on 2 February 2010 entered into force on 27 December
See MoreArgentina-Spain DTA enters into force
On December 23, 2013, Argentina’s embassy in Spain confirmed that Argentina and Spain have exchanged instruments of ratification to bring the double taxation agreement (DTA) signed between the two nations into
See MoreNetherlands – Reassigned authority for treaty-related LOB requests
The Netherlands has concluded a number of tax treaties containing a “Limitation of Benefits” (LOB) article that includes a “catch all” clause. The “catch all” clause allows taxpayers that initially would not qualify for the benefits of
See MoreIndia and US considering framework for resolving tax rows
India and the US could soon unveil details of a deal designed to resolve more than 100 outstanding tax disputes. The two sides almost finalized the outline of a mutual agreement procedure (MAP). Numerous discussions on the issue are said to have
See MoreIncome tax treaty between Argentina and Spain entered into force
The government of Argentina and Spain signed a new income tax treaty on 11 March 2013. In Argentina’s official gazette new laws published concerning the ratification and entry into force of the new treaty. Corresponding to Ley No. 24.080 of 23
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