Spain-Estonia MFN clauses under DTA activated
The Spanish Ministry of Finance and Public Administration published a letter on 14 June 2016 addressed to the Estonian Minister of Finance. The letter activates the most-favoured-nation (MFN) clauses included in the Estonia - Spain Income and
See MoreUS-Argentina signed an agreement to share tax information
The governments of United States and Argentina signed a tax information exchange agreement on 23 December 2016 that seeks to combat tax evasion and promote transparency. US Treasury Secretary Jacob J. Lew said that this agreement paves the way for
See MoreIreland: Entity registration form
The Irish Revenue Commissioners released a “reporting entity” registration form which is required to be filed by entities that do not already have an Irish Tax Reference Number or a Revenue Customer Number (RCN), and that have reporting
See MoreDTA between Austria and Iceland approved
The Austrian National Council approved the Austria - Iceland Income and Capital Tax Treaty (2016) on 15 December 2016 for the avoidance of double taxation. The treaty generally follows the OECD Model. According to the new treaty the maximum rates of
See MoreDTA between Canada and Israel entered into force
The Income Tax Treaty (2016) between Canada and Israel has been entered into force on 21st December 2016 for avoiding double taxation and it generally applies from 1st January 2017 for withholding and other taxes. But, the provisions of article 23
See MoreProtocol to a treaty between India and Tajikistan signed
India and Tajikistan signed an amending protocol to the India - Tajikistan Income Tax Treaty (2008) on 17 December 2016, for an avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on
See MoreUK: Double Taxation Treaties (Developing Countries) Bill 2016-17
On 20 January 2017, The Double Taxation Treaties (Developing Countries) Bill 2016-17 is expected to resume its second reading debate. The Bill places a duty on the Chancellor of the Exchequer to align the results of double tax treaties with
See MoreProtocol to DTA between Switzerland and Norway enter into force
The amending protocol, signed on 4 September 2015, to the Income and Capital Tax Treaty (1987) between Norway and Switzerland. The Income and Capital Tax Treaty (1987) between Norway and Switzerland amended by the 2005 and 2009 protocols and entered
See MoreTIEA between Switzerland and Brazil approved
The tax information exchange agreement (TIEA) between Switzerland and Brazil has been approved by the Swiss parliament on 16 December 2016. The agreement was signed on November 23 2015. This TIEA contains tax-related information on request
See MoreUAE ratified income tax treaty with Andorra
The United Arab Emirates (UAE) have ratified the income tax treaty with Andorra that was signed on 28 July 2015. The federal decree 166/2016 ratifying the treaty was issued by the president of the United Arab Emirates and was published in a recent
See MoreGuernsey, United Kingdom amending protocol enters into force
On 6 December 2016, the amending protocol and exchange of letters of income tax treaty between Guernsey and United Kingdom entered into force that was signed on 9 March 2016 by Guernsey and on 29 February 2016 by the United
See MoreDTA between Chile and Japan approved
The Income Tax Agreement (2016) between Chile and Japan has been approved by the Chilean Senate on 14th December 2016 due to avoid double
See MoreDTA between Chile and Italy approved
The Income Tax Treaty (2015) between Chile and Italy has been approved by the Chilean Senate on 14th December 2016 for the avoidance of double
See MoreDTA between Chile and Czech Republic approved
An Income and Capital Tax Treaty (2015) between Chile and Czech Republic has been approved by Chilean Senate on 14th December 2016 for the avoidance of double
See MoreMalta, Singapore sign automatic exchange of information agreement
On 15 December 2016, the Malta and Singapore signed the Competent Authority Agreement on Automatic Exchange of
See MoreChina and Pakistan signed third protocol
On 8 December 2016, China and Pakistan signed an amending protocol to the Avoidance of Double Taxation Agreement. Mr. Wang Jun, Commissioner State Administration of Taxation (SAT) China and Mr. Nisar Muhammad, Chairman Federal Board of Revenue (FBR)
See MoreSouth Africa-Singapore tax treaty (2015) entered into force
The Income Tax Treaty between South Africa and Singapore entered into force on 16 December 2016. The treaty generally applies from 16 December 2016 for tax matters relating to the exchange of information and from 1 January 2017 for withholding and
See MoreUruguay- DTA with Singapore approved
The Parliament of Uruguay accepted the treaty with Singapore for the avoidance of double taxation on 24 November 2016 through Law No. 19,457. The treaty contains a provision on exchange of information which will enter into force within 15 days after
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