TIEA between Switzerland and Norway enters into force
The tax exchange of information agreement (TIEA) between Norway and Switzerland has been entered into force on 1 January 2017 through an exchange of notes (EoN). It applies from the same date of its entry into force. The agreement was signed on 26
See MoreBelgium ratifies TIEA with Aruba
On 12 January 2017, Belgium ratified the Tax Information Exchange Agreement (TIEA) with Aruba. This Agreement provides for the effective exchange of information regarding tax matters between the tax authorities including automatic exchange of
See MoreUAE ratifies TIEA with Colombia
On 15 January 2017, the United Arab Emirates (UAE) ratified the Tax Information Exchange Agreement (TIEA) with Colombia by way of Decree 227-2016. Furthermore, this Agreement provides for the effective exchange of information regarding tax matters
See MoreMalaysia: IRBM issues rules on automatic exchange of financial account information
Inland Revenue Board of Malaysia (IRBM) issued rules on automatic exchange of financial account information on 23 December 2016. The several legislations were introduced on that date including the Income Tax (Multilateral Competent Authority
See MoreAlgeria ratifies FATCA agreement with United States
Algeria has ratified an intergovernmental agreement signed on October 2015 with the United States by way of Presidential Decree No. 16-328, as published in Official Gazette No. 74 of 18 December 2016. The US-Algeria IGA is based on the
See MoreTIEA between Finland and UAE ratified
The Exchange of Information Agreement of 2016 regarding tax matters (TIEA) between Finland and United Arab Emirates (UAE) has been ratified on 15th January 2017 by United Arab Emirates. The treaty has been ratified by the way of Decree No.
See MoreIran ratifies the income tax treaty with Cyprus
The President of Iran signed a law, on 3 January 2017, ratifying the Cyprus - Iran Income Tax Treaty (2015). The treaty was signed on 4 August 2015. The DTT is based on the OECD Model Tax Convention on Income and on Capital of 2010 (the “OECD
See MoreTIEA through EoN between Jersey and Switzerland enters into force
The Exchange of Information Agreement regarding tax matters (TIEA) between Jersey and Switzerland has been entered into force on 1st January 2017 by an Exchange of Notes (EoN). It was signed on 26th October 2016 by Switzerland and on 1st November
See MoreTIEA between Switzerland and Guernsey enters into force
The tax exchange of information agreement (TIEA) between Guernsey and Switzerland has been entered into force on 1 January 2017 through an exchange of notes (EoN). It applies from the same date of its entry into force. The agreement was signed on 26
See MoreDTA between Italy and Chile entered into force
The Income and Capital Tax Treaty between Italy and Chile of 2015 entered into force on 20 December 2016. The provisions of the treaty are applicable from 1 January
See MoreDTA between UK and Turkmenistan enters into force
On 19 December 2016, the double tax agreement (DTA) between Turkmenistan and United Kingdom was entered into force. The treaty was applied from 1 January 2017 and from this date the new treaty was replaced the existing DTA of
See MoreDTA protocol between Brazil and Canada confirm WHT rate on technical services
A Private Ruling 5/2017 (Solução de Consulta 5/2017) has been published in the Official Gazette on 18th January 2016. This ruling confirms that payments made by Brazilian sources to individual or companies resident in Canada for technical
See MoreUAE ratified TIEA with Norway
The tax information exchange agreement (TIEA) between Norway and the United Arab Emirates has been ratified by the United Arab Emirates on 15 January 2017 according to the Decree No.
See MoreUAE ratified TIEA with Iceland
The tax information exchange agreement (TIEA) between Iceland and the United Arab Emirates has been ratified by the United Arab Emirates on 15 January 2017 according to the Decree No. 223/2016.This TIEA was signed on 12 April
See MoreVietnam approves protocol to a treaty between India and Vietnam
On 17 January 2017, through a press release published by the Vietnamese government, Vietnam has approved the amending protocol to a treaty between India and Vietnam. The treaty (India-Vietnam) was signed on 3 September 2016 for the avoidance of
See MoreSocial security agreement between Bulgaria and Tunisia approves
The Social Security Agreement of 2015 between Bulgaria and Tunisia has been approved on 17th January 2017 by the Tunisian National
See MoreDTA between UAE and UK entered into force
The Income Tax Agreement between the United Arab Emirates (UAE) and the United Kingdom (UK) has been come into force on 25th December 2016 for avoiding double taxation and it was signed on 12th April 2016. In accordance with article 26, the
See MoreMoldova and Turkey: Social Security Agreement initialed
In accordance with a press release published by the Moldovan Ministry, a Social Security Agreement between Moldova and Turkey has been initialed in Chisinau. This treaty has expected to be signed later this
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