Romania, Andorra tax treaty enters into force
The income and capital tax treaty between Andorra and Romania, signed on 27 September 2024, officially entered into force on 11 December 2025. The treaty addresses a range of taxes, including Andorran corporate and personal income taxes, taxes on
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Belarus, Jordan sign income tax treaty
Belarus and Jordan signed an income tax treaty during the Belarus-Africa Forum in Moscow on 16 December 2025. The agreement seeks to eliminate double taxation on income and prevent tax evasion between Belarus and Jordan. Before the signing,
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UK ratifies new tax treaty with Romania
The UK has ratified the new income and capital tax treaty with Romania through the Double Taxation Relief and International Tax Enforcement (Romania) Order 2025 on 10 December 2025. The treaty, originally signed on 13 November 2024, will replace
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India, France to amend 1992 tax treaty
India and France will make revisions to the 1992 income and capital tax treaty, introducing key changes aimed at reducing the tax burden on cross-border investments and modernising treaty rules. Under the proposed amending protocol, the
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Portugal: Council of Ministers approves ratification of tax treaty with UK
Portugal's Council of Ministers approved the ratification of the new income and capital tax treaty with the UK on 11 December 2025. Portugal and the UK signed an income tax treaty on 15 September 2025. The agreement aims to prevent or reduce
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Cyprus, Vietnam sign income tax treaty
Cyprus and Vietnam signed an income tax treaty on 15 September 2025. The Agreement aims to strengthen and further develop trade and economic relations between the two countries, ensuring fair treatment while preventing opportunities for tax
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UK issues order to ratify Andorra tax treaty
The UK issued the Double Taxation Relief and International Tax Enforcement (Andorra) Order 2025 on 10 December 2025. This enabled ratification of the income and capital tax treaty with Andorra. Signed on 20 February 2025, the treaty is the first
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Austria: National Council approves tax treaty amendment with Kuwait
Austria’s National Council (Nationalrat) approved the amending protocol to the tax treaty with Kuwait on 10 December 2025. It will take effect on the first day of the third month after the ratification instruments are exchanged and will apply
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Italy, Libya income tax treaty enters into force
The Italy–Libya income tax treaty of 2009 entered into force on 10 December 2025, following the exchange of ratification instruments, as confirmed by a memorandum of understanding signed in Tripoli on the same day. Signed on 10 June 2009, this
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Cambodia: Senate approves income tax treaty with Philippines
Cambodia's upper house of Parliament (Senate) approved the income tax treaty with the Philippines on 5 December 2025. The treaty was initially signed on 11 February 2025, during the Cambodian Prime Minister’s visit to the Philippines. The
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Bulgaria ratifies new income and capital tax treaty with Malta
Bulgaria issued the decree ratifying its new income and capital tax treaty with Malta on 9 December 2025. The agreement, signed on 10 December 2024, aims to prevent double taxation and curb fiscal evasion in income and capital taxes between
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Cambodia: Senate approves protocol amending tax treaty with Singapore
Cambodia's upper house of Parliament (Senate) approved the protocol to the 2016 income tax treaty with Singapore on 5 December 2025. Signed on 2 November 2023, the protocol will take effect after the exchange of ratification instruments. It
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Chile: SII publishes circular on MFN clause activation in tax treaties with five countries
Chile’s tax authority (SII) issued Circular No. 65 on 3 December 2025, addressing the activation of Most-Favoured-Nation (MFN) clauses in Chile’s tax treaties with Belgium, New Zealand, Norway, Switzerland, and Uruguay. These clauses are
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Japan, Paraguay sign investment protection agreement
Japan’s Ministry of Foreign Affairs announced, on 6 December 2025, that Japan and Paraguay signed the “Agreement for the Promotion and Protection of Investment” on 5 December 2025. The agreement is designed to strengthen investment
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Qatar, Uruguay sign income tax treaty
Qatar's General Tax Authority (GTA) announced, on 7 December 2025, that Qatar and Uruguay signed an income tax treaty. The agreement was signed by HE Ali bin Ahmed Al Kuwari, Minister of Finance of the State of Qatar, and HE Mario Lopetegui,
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Jordan, Switzerland income tax treaty enters into force
The income tax treaty between Jordan, Switzerland entered into force on 4 December 2025. Signed on 13 December 2023, the agreement aims to prevent double taxation on income and curb tax evasion between Jordan and Switzerland. It applies to
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Kenya: National Assembly ratifies income tax treaty with Singapore
Kenya’s National Assembly approved the ratification of a new income tax treaty with Singapore on 3 December 2025. This agreement, signed on 23 September 2024, replaces the 2018 treaty, which never came into effect. The tax treaty aims to
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Malaysia, Russia income tax treaty enters into force
The new income tax treaty between Malaysia and Russia entered into force on 3 September 2025. The agreement covers Malaysian income tax and petroleum income tax, as well as Russian corporate profit and individual income taxes. Withholding tax
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