Belarus and Zimbabwe | On 31 January 2023, the Double Taxation Agreement (DTA) between Belarus and Zimbabwe was signed. The DTA contains withholding tax rates for Dividends 5% for at least 20% capital holding; otherwise, 15%, Interest 10%, and Royalties 15%. |
Saudi Arabia and Sri Lanka | On 27 January 2023, the Double Taxation Agreement (DTA) between Saudi Arabia and Sri Lanka was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
Saudi Arabia and Sri Lanka | On 23 January 2023, Mr. Ranil Wickremesinghe, the Sri Lankan President approved to sign the Double Taxation Agreement (DTA) with Saudi Arabia. |
Luxembourg and United Kingdom | On 20 January 2023, the Council of Government of Luxembourg approved the Double Taxation Agreement (DTA) with the United Kingdom (UK). Once in force and effective, the new DTA will replace the former Treaty of 1967. |
France and Luxembourg | On 20 January 2023, Luxembourg’s Government Council approved the amending protocol to the Double Taxation Agreement (DTA) with France. |
Germany and Sweden | On 18 January 2023, the Government officials from Germany and Sweden signed an amending protocol to the Tax Agreement between them. |
Germany and Mauritius | On 18 January 2023, the German Ministry of Finance announced the amending protocol to the Double Taxation Agreement (DTA) with Mauritius has entered into force. The protocol applies from 1 January 2023 in Germany and 1 July 2023 in Mauritius. |
Cambodia and Macau | On 12 January 2023, Macau ratified the Double Taxation Agreement (DTA) with Cambodia. The DTA contains withholding tax rates for Dividends 10%, Interest 10%, Royalties 10%, and Fees for technical services 10%. |
Albania and Finland | On 11 January 2023, the Council of Ministers of Albania approved a draft law for the ratification of the Double Taxation Agreement (DTA) with Finland. |
Czech Republic and Rwanda | On 4 January 2023, the Czech government approved to sign the Double Taxation Agreement (DTA) with Rwanda for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
Iran and Iraq | On 1 January 2023, the Iranian parliament approved the amending protocol to the Double Taxation Agreement (DTA) with Iraq. |
Belgium and Luxembourg | On 22 December 2022, the Chamber of Representatives of Belgium approved the amending protocol to the Double Taxation Agreement (DTA) with Luxembourg. |
Brazil and Norway | On 21 December 2022, the Norwegian parliament approved the Double Taxation Agreement (DTA) with Brazil. Once in force and effective, the new DTA will replace the former Treaty of 1980. |
Guernsey and Ireland | On 19 December 2022, the amending protocol to the Double Taxation Agreement (DTA) between Guernsey and Ireland entered into force. The protocol applies from 1 January 2023. |
Congo, DRC and Turkey | On 1 November 2022, Congo (Dem. Rep.) ratified the Double Taxation Agreement (DTA) with Turkey. |
Chile and India | On 19 October 2022, the Double Taxation Agreement (DTA) between Chile and India entered into force. The DTA contains withholding tax rates for Dividends 10%, Interest 10%, Royalties 10%, and Fees for technical services 10%. The DTA applies from 1 January 2023 in Chile and from 1 April 2023 in India. |
Morocco and Saudi Arabia | On 1 August 2022, the Double Taxation Agreement (DTA) between Morocco and Saudi Arabia entered into force. The DTA contains withholding tax rates for Dividends 5% for at least 10% capital holding; otherwise, 10%, Interest 10%, Royalties 10%, and Fees for technical services 10%. The DTA applies from 1 January 2023. |
Tax Treaty Brief: February 2023
09 February, 2023