Azerbaijan releases consolidated text of tax treaty with Belgium under BEPS MLI
Azerbaijan's State Tax Service (STS) has released the consolidated versions of its tax treaty with Belgium reflecting the changes introduced by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit
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Azerbaijan releases consolidated text of tax treaty with Austria under BEPS MLI
Azerbaijan's State Tax Service (STS) has released the consolidated versions of its tax treaty with Austria reflecting the changes introduced by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit
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Bangladesh, Pakistan review double taxation treaty
Bangladesh’s High Commissioner/Ambassador, HE Md. Iqbal Hussain Khan, met Rashid Mahmood Langrial, Chairman of the Federal Board of Revenue (FBR), reaffirming relations between the two countries. Both sides agreed to strengthen bilateral trade
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Japan, Kyrgyzstan sign new income tax treaty
Japan and Kyrgyzstan signed a new tax treaty on 19 December 2025 to eliminate double taxation on income and strengthen measures against tax evasion and avoidance. The treaty updates rules on the taxation of business profits and investment income,
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Luxembourg ratifies amending protocol to treaty with Vietnam
Luxembourg has issued the Law of 17 December 2025 in the Official Gazette on 18 December 2025, approving the ratification of protocol to its 1996 income and capital tax treaty with Vietnam. The protocol, signed on 4 May 2023, updates provisions
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Oman ratifies income tax treaty with Iraq
Oman issued the Royal Decree No. 105/2025 on 14 December 2025 ratifying the income tax treaty with Iraq. Iraq and Oman signed the income and capital tax treaty on 3 September 2025. The agreement aims to eliminate double taxation and prevent
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UK ratifies tax treaty with Peru
The UK issued the Double Taxation Relief and International Tax Enforcement (Peru) Order 2025 on 10 December 2025, confirming the ratification of its income and capital tax treaty with Peru. The agreement seeks to eliminate double taxation and
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Hong Kong, Norway sign income tax treaty
Hong Kong’s Inland Revenue Department announced, on 16 December 2025, that Hong Kong and Norway had signed a comprehensive income tax treaty aimed at preventing double taxation and promoting cross-border investment. Under the agreement, the
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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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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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