Hungary, Switzerland: Amending protocol to tax treaty enters into force
The amending protocol the 2012 income and capital tax treaty between Hungary and Switzerland entered into effect on 16 November 2025. The protocol will generally take effect from 1 January 2026 for withholding and other taxes. Changes under
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Jordan, Kuwait sign amending protocol to tax treaty
Jordan and Kuwait signed an amending protocol to update the 2001 income tax treaty on 13 November 2025. The protocol aims to strengthen tax cooperation between the two countries, prevent double taxation, and combat tax evasion. It also seeks to
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Qatar ratifies protocol amending tax treaty with Norway
Qatar issued a decree on 13 November 2025 approving the amending protocol to its 2009 income tax treaty with Norway. The protocol, signed on 4 September 2024, is the first amendment to the agreement. It will take effect 30 days after
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Singapore, Brazil: Amending protocol to tax treaty enters into force
The Inland Revenue Authority of Singapore (IRAS) announced that the Protocol amending the income tax treaty between Singapore and Brazil, formally titled the Agreement for the Elimination of Double Taxation with Respect to Taxes on Income and the
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Cambodia: 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
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Luxembourg: 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
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Luxembourg: 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
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France: 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
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Germany: Bundesrat approves amending protocol to tax treaty with Switzerland
The treaty will take effect after the exchange ratification instruments and apply from 1 January next year. The German upper house of parliament (Bundesrat) approved the amending protocol to the 1971 tax treaty with Switzerland on 17 October
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Germany: Bundesrat approves amending protocol to tax treaty with Netherlands
The treaty will take effect after the exchange ratification instruments and apply from 1 January next year. The German upper house of parliament (Bundesrat) approved the amending protocol to the 2012 tax treaty with the Netherlands on 17 October
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Germany: Bundestag approves amending protocol to tax treaty with Switzerland
The agreement seeks to eliminate double taxation and prevent tax evasion. Germany’s lower house of parliament (Bundestag) approved the amending protocol to the 1971 tax treaty with Switzerland on 16 October 2025. Switzerland and Germany
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Germany: Bundestag approves amending protocol to tax treaty with the Netherlands
The agreement seeks to eliminate double taxation and prevent tax evasion. The German lower house of parliament (Bundestag) approved the amending protocol to the 2012 tax treaty with the Netherlands on 16 October 2025. The Netherlands and
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Amending protocol to Brazil, Chile tax treaty enters into force
Signed on 3 March 2022, the protocol aims to update and modernise the 2001 agreement, aligning it more closely with current international tax standards and enhancing tax cooperation between the two countries. The amending protocol to the
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Brazil, India tax treaty protocol enters into force
This protocol to the tax treaty will enter into force on 18 October 2025. The amending protocol to the tax treaty between Brazil and India (1988), as amended by the 2013 protocol, will enter into force on 18 October 2025. This protocol,
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India, Belgium amending protocol to tax treaty enters into force
The Protocol expands the existing framework for exchanging tax information, aiming to reduce tax evasion and avoidance between the two countries while also facilitating mutual assistance in tax collection. The amending protocol to the 1993
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Andorra ratifies income and capital tax treaty with UK
Andorra has officially ratified its income and capital tax treaty with the UK, following approval by its General Council. Andorra published a notice in its Official Gazette on 13 August 2025 confirming the ratification of the income and capital
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Germany: 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
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Kuwait ratifies amending protocol to tax treaty with Tajikistan
Kuwait has ratified the amending protocol to its income and capital tax treaty with Tajikistan, following the publication of Decree-Law No. 91 of 2025 in the Official Gazette No. 1750 on 3 August 2025. The protocol, signed on 3 November 2024,
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