Bahrain, UAE tax treaty enters into force
The income tax treaty between Bahrain and the UAE will take full effect from 1 January 2026. Bahrain's National Bureau for Revenue announced that the income tax treaty with the UAE has entered into force starting 1 May 2025. The treaty was
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Estonia gazettes law terminating tax treaty with Belarus
The termination act enters into force on 1 July 2025. Estonia has published law in its Official Gazette on 21 June 2025 to terminate the 1997 income tax treaty with Belarus, with the termination act entering into force on 1 July 2025. To
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Russia ratifies tax treaty with UAE
Russia ratifies UAE tax treaty to prevent double taxation and curb avoidance. The Russian State Duma ratified the agreement with the UAE on the elimination of double taxation with respect to taxes on income and capital on 24 June
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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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Bahrain ratifies income tax treaty with Oman
It will enter into force after the exchange of ratification instruments and will apply from 1 January of the year following its entry into force. Bahrain’s King Hamad bin Isa Al Khalifa approved Law No. 28 of 2025 ratifying the income tax
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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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Croatia ratifies income tax treaty with Liechtenstein
The treaty will take effect 15 days after the exchange of ratification instruments and is applicable from 1 January of the next year. Croatia has published the law ratifying the income and capital tax treaty with Liechtenstein in the Official
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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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Estonia: Parliament approves termination of tax treaty with Belarus
The bill has now been sent to the President for ratification. The Estonian parliament passed a law to terminate the 1997 income and capital tax treaty with Belarus on 18 June 2025. The move follows Belarus’s suspension of key treaty
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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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Netherlands: House of Representatives approve tax treaty with Curacao and San Marino
The tax treaty aims to prevent double taxation and curb tax evasion in cross-border transactions between Curacao and San Marino. The Netherlands’ House of Representatives approved the income and capital tax treaty between Curacao and San Marino
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Luxembourg ratifies income and capital tax treaty with Colombia
Luxembourg has ratified the income and capital tax treaty with Colombia, following parliamentary approval in April 2025. Luxembourg published the Law of 21 May 2025 in the Official Gazette on 16 June 2025, ratifying the income and capital tax
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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
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Czech Republic, Japan negotiates new tax treaty
The treaty will update and replace the 1977 tax agreement between Japan and the former Czechoslovakia. Japan's Ministry of Foreign Affairs has announced that negotiations for a new income tax treaty with the Czech Republic began on 16 June
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Hong Kong, Morocco to start tax treaty negotiations
Hong Kong and Morocco will hold their first income tax treaty negotiations from 23 to 27 May 2025. The Hong Kong Inland Revenue Department (IRD) has announced that Hong Kong and Morocco will hold their first round of income tax treaty
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Lithuania, Vietnam sign letter of intent for income tax treaty
Lithuania and Vietnam signed a letter of intent on 12 June 2025 to negotiate their first income tax treaty, which will take effect after finalisation and ratification. Lithuania’s Ministry of Finance has announced that representatives from
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Brazil, China protocol to tax treaty entered into force
The amended Brazil-China tax treaty (effective 14 June 2025) sets withholding tax rates for dividends, interest, and royalties. The amending protocol to the 1991 income tax treaty between Brazil and China took effect on 14 June 2025. Signed on
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Switzerland: Council of States approves tax treaty protocol with Hungary
The Swiss Council of States ratified the first amending protocol to the 2012 tax treaty with Hungary on 10 June 2025, following earlier approval by the National Council. The Swiss Council of States approved the ratification of the protocol to the
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