Luxembourg: Council of State approves amending protocol to tax treaty with Georgia
Luxembourg's Council of State approved the amending protocol to the 2007 income and capital tax treaty with Georgia on 20 January 2026. The protocol was signed on 3 July 2025 and it updates provisions related to exchange of information. It
See MoreLuxembourg: Council of State approves amending protocol to tax treaty with San Marino
Luxembourg’s Council of State has approved the ratification of the amending protocol to the 2006 income and capital tax treaty with San Marino on 20 January 2026. The two countries signed an amending protocol to their 2006 tax treaty on 14 May
See MoreLuxembourg 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
See MoreCambodia: 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
See MoreLuxembourg: Parliament approves tax treaty protocol with Vietnam
The Luxembourg parliament ratified a protocol updating the 1996 income and capital tax treaty with Vietnam on 2 December 2025. The Chamber of Deputies approved the protocol on 20 November 2025, following earlier approval by the Council of State
See MoreCambodia approves tax treaty protocol with Singapore
Cambodia’s National Assembly approved the protocol amending the 2016 income tax treaty with Singapore on 28 November 2025. Originally signed on 2 November 2023, this is the first amendment to the treaty and will take effect after the
See MoreSwitzerland: Federal Council approves amending protocol to tax treaty with Croatia
The Swiss Federal Council confirmed on 26 November 2025 the adoption of the dispatch for the protocol amending the 1999 income and capital tax treaty with Croatia. Signed on 18 July 2025, the protocol makes updates to the OECD Model Double
See MoreSwitzerland: Federal Council adopts protocol to income tax treaty with Belgium
The Swiss Federal Council adopted the dispatch on 26 November 2025 for a protocol to the income tax treaty with Belgium. The protocol implements minimum standards for such treaties, including an abuse clause to prevent arrangements or
See MoreSri Lanka: Cabinet approves signing of amending protocol to tax treaty with Luxembourg
The Sri Lankan Cabinet approved the signing of an amending protocol to the 2013 income and capital tax treaty with Luxembourg on 24 November 2025. The new agreement aims to align with the latest international standards and implement
See MorePeru ratifies 2025 income tax treaty with UK
Peru approved the 2025 Income Tax Treaty with the UK through Supreme Decree No. 051-2025-RE on 20 November 2025, with the ratification published in the Official Gazette on 21 November 2025. The agreement aims to mitigate tax base erosion and
See MoreCambodia: Council of Ministers approves amending protocol to tax treaty with Singapore
Cambodia's Council of Ministers approved the protocol to the 2016 income tax treaty with Singapore on 24 October 2025. The protocol, signed on 2 November 2023, represents the first amendment to the treaty and will become effective upon the
See MoreLuxembourg: Government Council approves updated tax treaty with San Marino
Luxembourg’s Government Council approved protocols updating the tax treaty with San Marino on 31 October 2025. The two countries had signed the amending protocol to their 2006 tax treaty on 14 May 2025. This marks the second amendment to the
See MoreLuxembourg: Government Council approves amendments to tax treaty with Georgia
Luxembourg’s Government Council approved protocols amending the tax treaty with Georgia on 31 October 2025. The two countries had signed the amendment protocol on 3 July 2025, updating the 2007 income and capital tax treaty for the first time
See MoreFrance: Senate ratifies tax treaty protocol with Sweden
The French Senate gave its approval to the legislation ratifying the outstanding protocol to the 1990 income and capital tax agreement with Sweden on 29 October 2025. Signed on 22 May 2023, this protocol updates the treaty in line with OECD BEPS
See MoreGermany: Federal Cabinet approves amending protocols to tax treaties with Netherlands, Switzerland
The Federal Cabinet approved protocols amending tax treaties with the Netherlands and Switzerland. The German Federal Cabinet approved on 6 August 2025 the amending protocols to its 2012 income tax treaty with the Netherlands and its 1971 income
See MoreSri Lanka: Parliament approves protocol to 2013 tax treaty with India
The Sri Lankan Parliament approved the amending protocol to its 2013 income tax treaty with India on 2 July 2025, following its signing on 16 December 2024. The Parliament of Sri Lanka approved the protocol to the 2013 income tax treaty with
See MoreCroatia ratifies tax treaty with Saudi Arabia
Croatia and Saudi Arabia signed a treaty to eliminate double taxation and boost trade and investment between the two nations on 4 December 2024. Croatia published the law ratifying the income and capital tax treaty with Saudi Arabia in the
See MoreFrance: National Assembly ratifies amending protocol to tax treaty with Switzerland
France’s National Assembly ratified the fifth amendment to the 1966 tax treaty with Switzerland on 19 June 2025, following Senate approval in April. The French National Assembly approved the law for the ratification of the protocol to the
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