Norway & Bulgaria: DTA ratified by Norway
Norway has ratified the Bulgaria - Norway Income Tax Treaty of 2014 on 4 December 2014. The new treaty will replace the Bulgaria - Norway Income and Capital Tax Treaty (1988) as soon as it enters into force and is effective in both
See MoreItaly & Mexico: Amended protocol to DTA approved by Italian Parliament
The Italian Parliament has approved the amended protocol to the Italy - Mexico Income Tax Treaty of 1991 on 18 December 2014 and it was signed on 23 June 2011. Further details will reported
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 MoreDenmark & Ireland: Protocol to DTA ratified by Denmark
On 9 December 2014 Denmark ratified the amending protocol to the Denmark - Ireland Income Tax Treaty (1993), by way of Bill L 5. Further details of the protocol will be reported when they are
See MoreSingapore and UAE: amending protocol to DTA signed
On 31st October 2014, Singapore signed an amending protocol to the countries' income tax treaty. This is the first amendment of the 1995 treaty. The protocol will enter into force after the countries exchange ratification
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 MoreLuxembourg and UAE: protocol to DTA signed
On 26th October 2014, Luxembourg and the United Arab Emirates signed a protocol to the 2005 Luxembourg and U.A.E. income tax treaty in Abu Dhabi. The protocol will broaden the possibility of the treaty and updates to bring it up to the OECD
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 MoreProtocol to treaty between- Singapore and UAE
Singapore and the United Arab Emirates signed an amending protocol to the Singapore - United Arab Emirates Income Tax Treaty (1995) on 31 October 2014, in Singapore. Additional information will be informed
See MoreChina signs new tax treaty and protocol with Russia
China signed a new income tax treaty and protocol with Russia on 13 October 2014. The key changes made in the new treaty are: In Article 4, “place of effective management” has been included as a one of the criteria for determining residency
See MoreItaly: Ratifies its protocol with the Republic of Korea on October 29, 2014
Italy has ratified its tax treaty protocol with the Republic of Korea and it was published in the official gazette on October 29,
See MoreLuxembourg-UAE signs a protocol to amend the Double Tax Agreement
The Luxembourg and the UAE have signed a protocol to amend the existing double tax agreement among them. The withholding tax rate on dividends, interest, and royalties has not been changed in the amendment. The protocol revises provisions in the
See MoreApproval of a pending protocol between Poland and U.A.E
The pending protocol was approved by United Arab Emirates Cabinet on 12 October, 2014. This pending protocol replaces the treaty articles on directors' fees and exchange of information and adds a new limitation on benefits article. The protocol
See MoreSpanish Cabinet authorizes the signing of the protocol between Spain and Canada
The Spanish Cabinet authorized the signing of the Protocol between the Kingdom of Spain and Canada, amending the agreement between the two countries to avoid double taxation and prevent fiscal evasion with respect to taxes on income and on capital,
See MoreThe protocol to treaty between Denmark and India has been approved
Recently, Denmark approved the amending protocol, signed on 10 October 2013, to the Denmark - India Income and Capital Tax Treaty
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- Belgium: ICTT has been approved
The Belgium - Switzerland Income and Capital Tax Treaty (ICTT) of 1978 has been signed on 10 April 2014 and this amending protocol has been approved by the Swiss Federal Council on 19
See MoreSwitzerland – Ghana: Protocol treaty signed
The protocol to Ghana - Switzerland Income and Capital Tax Agreement of 2008 has been signed on 22 May 2014 and this protocol provides an exchange of information provision (article 26 of the OECD Model).Further details of the treaty will be reported
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