US: Protocol to income tax treaty with Japan enters into force
On 30 August 2019, the U.S. treasury department announced that protocol amending the convention between the government of the United States of America and the government of Japan for the avoidance of double taxation and the prevention of fiscal
See MoreProtocol to treaty between Kazakhstan and Uzbekistan enters into force
The amending protocol to a treaty between Kazakhstan and Uzbekistan has entered into force on 10 October 2018. It was signed on 23 March 2017 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
See MoreDTA between Azerbaijan and Turkmenistan enters into force
On 12 February 2019, the parliament of Azerbaijan approved the Double Taxation Agreement (DTA) with Turkmenistan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on
See MoreBelgium, Greece protocol to DTA enters into force
On 24 July 2017, the amending protocol of Double Taxation Agreement (DTA) between Belgium and Greece was entered into force and it will apply from 1 January 2018 with replaced Article 25 (Exchange of Information Article) in accordance with the OECD
See MoreIndia: Protocol amending DTA with New Zealand enters into force
On 7 September 2017, the amending protocol of Double Taxation Agreement (DTA) between India and New Zealand was entered into force and it was applied from 7 September
See MoreBelgium, Mexico protocol to DTA enters into force
On 19 August 2017, the amending protocol of Double Taxation Agreement (DTA) between Belgium and Mexico was entered into
See MoreSouth Africa-Turkey amending protocol enters into force
The amending protocol to the double tax agreement between South Africa and Turkey entered into force on 15 July 2017, according to a SARS notification published on 28 July 2017. The protocol was signed at Pretoria on 3 March 2005 to amend the
See MoreBelgium, Switzerland protocol to DTA enters into force
On 19 July 2017, the amending protocol of Double Taxation Agreement (DTA) between Belgium and Switzerland was entered into force and it will apply from 1 January
See MoreSpain: Protocol to treaty with Mexico will enter into force in September 2017
Spain, on July 7, 2017, published the new protocol to the tax treaty with Mexico. The new protocol will enter into force on September 27, 2017. The protocol, signed on December 17, 2015, amends several parts of the countries’ 1992 tax
See MoreProtocol to Income Tax Treaty between Singapore and India enters into force
The third protocol amending the India-Singapore Income Tax Treaty of 1994 (as previously amended by the 2005 and 2011 protocols) entered into force on 27 February 2017. The protocol is applicable from 1 April
See MoreProtocol to treaty between Armenia and Belarus enters into force
The amending protocol to a treaty between Armenia and Belarus has entered into force on 26 December 2016. It was signed on 19 May 2016 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The
See MoreCzech Republic and U.S. : Protocol to social security agreement enters into force
The amending protocol of Social Security Agreement (2007) between Czech Republic and United States has been entered into force on 1st May 2016, which was signed on 23rd September 2013 and this protocol generally applies from 1st May
See MoreCanada & UK: Protocol to DTA entered into force
The amending protocol of the Income Tax Treaty (1978) between Canada and United Kingdom has entered into force on 18th December 2014 that was signed on 21st July 2014. The protocol usually applies from the following dates: Canada 1st January
See MoreSlovenia and UAE: DTA and accompanying protocol entered into force
On 27 August 2014 the Slovenia and United Arab Emirates treaty and accompanying protocol entered into force. The treaty and protocol was signed in Washington on October 12, 2013. As per the treaty, dividends, interest, and royalties will be taxable
See MoreUK-Japan: Protocol to existing treaty enters into force very soon
The existing Income Tax Treaty between Japan and the UK will enter into force on December 12, 2014 followed by an exchange of diplomatic note on November 12, 2014. The protocol was previously signed on December 17, 2013. It includes provisions
See MoreJapan-Sweden Income Tax Protocol enters into force
Japan-Sweden Income Tax Protocol which was signed on 5 December 2013 has entered into force on 12 October 2014. The Protocol will have the following tax effect: With respect to taxes withheld at source, for amounts paid or credited on or after 1
See MoreSwitzerland – Kazakhstan DTA Protocol
On March 25, 2014 Switzerland confirmed that the protocol to the double taxation agreement (DTA) with Kazakhstan has entered into force. The protocol amends the DTA to provide for the exchange of tax information between the countries. The exchange
See MoreUnited Kingdom – India DTA protocol
As notified by the Indian Ministry of Finance on February 10, 2014, the Protocol amending the India-UK double taxation agreement (DTA) entered into force in the UK and India on December 27, 2013. The DTA Protocol is immediately effective in India,
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