DTA between Albania and Iceland enters into force
The Icelandic tax authorities announced the Albania - Iceland Income Tax Treaty of 2014 entered into force on 6 January 2016 and applies from 1 January
See MoreExchange of information agreement between Grenada and Switzerland enters into force
The Grenada - Switzerland Exchange of Information Agreement of 2015 entered into force on 21 December 2016 and the agreement applies from 1 January
See MoreSlovenia: DTA between Slovenia and Morocco ratified
The Income Tax Treaty of 2016 between Morocco and Slovenia was ratified on 15th December 2016 by Slovenia and published in official gazette of 30th December 2016. This treaty was signed on 5th April
See MoreProtocol and exchange of letters to DTA between UK and Jersey enter into force
On 2 December 2016, the exchange of letters and amending protocol of double tax agreement (DTA) between Jersey and United Kingdom was entered into force and that was signed on 8 March 2016 by Jersey and on 29 February 2016 by the United Kingdom. The
See MoreCanada and Peru: Social Security Agreement enters into force
The Social Security Agreement between Canada and Peru will enter into force on 1st March 2017. It will be effective from 1st March
See MoreProtocol to DTA between China and Macau enters into force
On 12 December 2016, the amending protocol of double tax agreement (DTA) between China and Macau was entered into force and that was signed on 19 July 2016 for the avoidance of double taxation and the prevention of fiscal evasion with respect to
See MoreChina, Malaysia exchange of letters to DTA enters into force
On 1 November 2016, the exchange of letters to Double Taxation Agreement (DTA) between China and Malaysia entered into force and this exchange of letters was applied as of 1 November
See MoreProtocol to the treaty between India and Singapore signed
An amending protocol to the India - Singapore Income Tax Treaty (1994) was signed on 30 December 2016. The treaty already had been amended by the 2005 and 2011
See MoreChina, Zimbabwe income tax treaty enters into force
On 29 September 2016, the income tax treaty between China and Zimbabwe entered into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. This treaty applied from 1 January
See MoreIndia: Protocol to the treaty with Kazakhstan
India and Kazakhstan signed an amending protocol to the India – Kazakhstan Income and Capital Tax Treaty (1996), in New Delhi on 6 January 2017. The treaty provides for the avoidance of double taxation and the prevention of fiscal evasion with
See MoreFinland: Parliament ratifies DTA with Portugal
The Finnish Parliament on 21 December 2016 approved the income tax treaty between Finland and Portugal. The treaty was signed on 7 November 2016 in Brussels. The new agreement will be replaced by the existing Finland-Portugal Income and Capital
See MoreFinland: Parliament ratified DTA with Sri Lanka
The Finnish Parliament on 16 December 2016 approved the double taxation agreement between Finland and Sri Lanka which was signed on 6 October 2016 in Colombo. The new treaty will be replaced by the existing Income and Capital Tax Treaty (1982)
See MoreFinland: Parliament ratifies income tax treaty with Turkmenistan
The Finnish Parliament on 16 December 2016 approved the income tax treaty between Finland and Turkmenistan. Turkmenistan has informed that it completed its own procedures at the beginning of 2016. The agreement was signed in the capital city of
See MoreIncome tax treaty between Azerbaijan and Sweden enters into force
The income tax treaty between Azerbaijan and Sweden entered into force on 31 December 2016. The convention was signed on February of 2016 and involves the avoidance of double taxation and the prevention of fiscal evasion. In general, the provision
See MoreArgentina: DTA with Mexico expected to enter into force
The Income Tax Treaty of 2015 between Argentina and Mexico was expected to enter into force on 23 August 2017, after completing the ratification procedure. The provisions of the treaty generally follow the OECD Model Tax Convention. The treaty was
See MoreArgentina: DTA between Argentina and Mexico ratified
The Income and Capital Tax Treaty (2015) between Argentina and Mexico was ratified by Argentina on 23rd November 2016 by way of Law No. 27.334 and was published in the Official Gazette of Argentina on 21st December
See MoreDTA between Kazakhstan and Slovenia ratified
The President of Kazakhstan has signed the Income and Capital Tax Treaty (2016) between Kazakhstan and Slovenia on 30th December 2016 for avoiding double taxation. This has been ratified by
See MoreMFN clause of the protocol to the Income and Capital Tax Treaty between France and India of 1992 activated
The most-favored-benefit clause of the Income and Capital Tax Agreement between France and India of 1992 was activated. As a result, the applicable tax rate and the amount of the withholding tax on dividends, interest, royalties and remunerations as
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