Austria: DTA with Israel approved
The Austrian National Council on 29 June 2017, approved the Double Taxation Agreement (DTA) with Israel for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. Once in force and effective, the
See MoreColombia signs MCAA
On 22 June 2017, Colombia signed the Multilateral Competent Authority Agreement (MCAA) on the automatic exchange of Country-by-Country (CbC) reports. The signing ceremony took place during the 3rd meeting of the inclusive framework on BEPS on
See MoreDTA Negotiation between China and Norway underway
On 7 July 2017, the Finance Ministers of China and Norway met in Hamburg in the margins of the G20 Summit. The ministers discussed the global economic situation and the strong economic links between the two countries. The ministers also recognized
See MoreMorocco: Council Ministers approves DTA with Madagascar
The Council Ministers of Morocco has approved the Income Tax Agreement on 25th of June 2017 between Morocco and
See MoreMorocco: Council of Ministers approve DTA with Rwanda
The Income Tax Agreement of 2016 between Morocco and Rwanda was approved on June 25, 2017 by the Council of Ministers of Morocco. the agreement provides for the avoidance of double taxation of income by means of a tax credit or
See MoreMorocco: Council of Ministers approve DTA with South Sudan
The Income Tax Treaty between Morocco and South Sudan was approved on June 25, 2017 by the Council of Ministers of Morocco. The treaty provides for the avoidance of double
See MoreNamibia authorizes to negotiate the DTA with Zimbabwe
The Namibian cabinet has authorized to negotiate the Double Taxation Agreement (DTA) with Zimbabwe for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on
See MoreNew Zealand updates TIEAs with 6 countries
Inland Revenue of New Zealand has updated tax information exchange agreements (TIEAs) with the following jurisdictions: Agreement with Entered into force Applies Anguilla 6-Jan-17 1-Apr-17 Bahamas 10-Jan-17 10-Jan-17 British Virgin
See MoreGermany, Aruba signs TIEA
On 29 June 2017, Germany and Aruba signed a tax information exchange agreement (TIEA). This Agreement provides the effective exchange of information regarding tax matters between the tax authorities including automatic exchange of information which
See MoreThe UK and Bermuda Sign Competent Authority Agreement for Exchange of Financial Information
The UK and Bermuda have signed a competent authority agreement on automatic exchange of information. The agreement was signed on 20 June 2017 by the UK and on 27 June 2017 by Bermuda. This Agreement provides the effective exchange of information
See MoreBangladesh approves DTA with Bahrain
On 19 June 2017, the cabinet of Bangladesh approved the Double Taxation Agreement (DTA) with Bahrain for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on
See MoreBangladesh approves DTA with Kuwait
On 19 June 2017, the cabinet of Bangladesh approved the Double Taxation Agreement (DTA) with Kuwait for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on
See MoreNew protocol to DTA between Indonesia and Netherlands enters into force
The amending protocol of Double Taxation Agreement (DTA) between Indonesia and Netherlands will enter into force on 1 August 2017 and as of 1 October 2017, this protocol will
See MoreIndonesia-Netherlands: Protocol to tax treaty enters into force
A pending protocol to tax treaty between the Netherlands and Indonesia of 29 January 2002 has been signed on 30 July 2015, will enter into force on 1 August 2017. This Protocol was published on 10 August 2015. The protocol applies for amounts paid
See MoreSingapore: Agreement on exchange of Country-by-Country reporting signed
On 22 June 2017, Singapore signed the Multilateral Competent Authority Agreement (MCAA) on the automatic exchange of Country-by-Country (CbC) reports. The signing took place at a ceremony held during the third meeting of the inclusive framework on
See MoreHong Kong: IRD gazettes orders on treaties with Latvia, Belarus and Pakistan
Three orders made by the Chief Executive in Council under the Inland Revenue Ordinance to implement the Comprehensive Agreements for the Avoidance of Double Taxation (CDTAs) with Latvia, Belarus and Pakistan respectively were gazetted on June 30
See MoreMoldova authorizes to sign a DTA with UAE
Moldova authorized to sign a Double Taxation Agreement (DTA) on 28 June 2017 with United Arab Emirates (UAE) for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on
See MoreOECD: discussion draft sets out additional guidance on attribution of profits to PEs
On 22 June 2017 the OECD issued a new discussion draft with guidance on attribution of profits to permanent establishments (PEs), to replace the previous draft published in July 2016. The new discussion draft outlines the general principles for the
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