Turkey and Uzbekistan On 27 March 2020, Mr. Recep Tayyip Erdoğan, the President of Turkey signed Decision No. 2314 for the ratification of amending protocol to the Double Taxation Agreement (DTA) with Uzbekistan.
Gibraltar and UKOn 24 March 2020, the Double Taxation Agreement (DTA) between Gibraltar and the United Kingdom (UK) was entered into force and applies from 1 May 2020.
Singapore and TurkmenistanOn 14 March 2020, the government of Turkmenistan announced that, the parliament has ratified the Double Taxation Agreement (DTA) with Singapore.
Belgium and Malta On 13 March 2020, the amending protocol to the Double Taxation Agreement (DTA) between Belgium and Malta was entered into force and applies from 1 January 2021.
Armenia and KazakhstanOn 12 March 2020, the Senate of Kazakhstan approved the ratification of the Double Taxation Agreement (DTA) with Armenia on proof of tax residence.
Gibraltar and UKOn 11 March 2020, the United Kingdom (UK) ratified the Double Taxation Agreement (DTA) with Gibraltar.
Switzerland, Iran, Ireland, South Korea, Netherlands, New Zealand, Norway, Sweden and Ukraine On 10 March 2020, the Swiss National Assembly (lower house of parliament) approved the amending protocol to the Double Taxation Agreement (DTA) with Iran, Ireland, South Korea, the Netherlands, New Zealand, Norway, Sweden and Ukraine.
Spain, Romania and Cape VerdeOn 10 March 2020, the Spanish Council of Ministers reapproved the Double Taxation Agreement (DTA) with Romania and Cape Verde and previously approved on 21 February 2019.
Chile and IndiaOn 9 March 2020, the Double Taxation Agreement (DTA) between Chile and India was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The DTA contains Dividends rate 10%, Interest rate 10%, and Royalties rate 10%.
Senegal and TurkeyOn 9 March 2020, the parliament of Senegal approved a bill ratifying the Double Taxation Agreement (DTA) with Turkey.
Armenia and Kyrgyzstan On 6 March 2020, the National Assembly of Armenia approved the ratification of the Double Taxation Agreement (DTA) with Kyrgyzstan. The DTA contains Dividends rate 10%, Interest rate 10%, and Royalties rate 10%.
Brazil, Singapore, Switzerland and UAEOn 5 March 2020, the Chamber of Deputies of Brazil approved the ratification of the Double Taxation Agreement (DTA) with Singapore, Switzerland and the United Arab Emirates (UAE).
Latvia and Saudi ArabiaOn 5 March 2020, Mr. Egils Levits, the President of Latvia signed a law ratifying the Double Taxation Agreement (DTA) with Saudi Arabia.
Czech Republic and Kyrgyzstan On 5 March 2020, Kyrgyzstan’s parliament approved a bill ratifying the Double Taxation Agreement (DTA) with Czech Republic.
Turkey and SomaliaOn 4 March 2020, Mr. Recep Tayyip Erdoğan, the President of Turkey signed Decision No. 2258 for the ratification of the Double Taxation Agreement (DTA) with Somalia.
Singapore and UkraineOn 4 March 2020, the Protocol amending the Double Taxation Agreement (DTA) between Ukraine and Singapore has entered into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and applies from 1 January 2020.
Cyprus and EgyptOn 4 March 2020, the parliament of Egypt has approved the Double Taxation Agreement (DTA) with Cyprus. Once in force and effective, the new DTA will replace the former DTA of 1993.
Finland and Germany On 3 March 2020, the Parliament of Finland has approved the amending protocol to the Double Taxation Agreement (DTA) with Germany.
Saudi Arabia and SwitzerlandOn 2 March 2020, the National Assembly of Switzerland has approved the ratification of the Double Taxation Agreement (DTA) with Saudi Arabia.
Ireland and OmanOn 2 March 2020, Oman’s Economic and Financial Committee has authorized to sign the Double Taxation Agreement (DTA) with Ireland.
Czech Republic and San MarinoOn 2 March 2020, the government of San Marino has approved to sign the Double Taxation Agreement (DTA) with the Czech Republic.
Japan, Argentina, Jamaica, Morocco, Peru, Uruguay and UzbekistanOn 28 February 2020, the Cabinet of Ministers of Japan approved the Double Taxation Agreement (DTA) with Argentina, Jamaica, Morocco, Peru, Uruguay and Uzbekistan.
Finland, Guernsey and Isle of ManOn 28 February 2020, Mr. Sauli Niinistö, the President of Finland authorized the Minister of Finance (MoF) to sign amending protocol to the Double Taxation Agreement (DTA) with Guernsey and the Isle of Man.
Estonia and GuernseyOn 26 February 2020, Guernsey has approved the Double Taxation Agreement (DTA) with Estonia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Ivory Coast and QatarOn 26 February 2020, the cabinet of Qatar has approved to sign the Double Taxation Agreement (DTA) with Ivory Coast for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Guernsey and Isle of ManOn 26 February 2020, Guernsey approved the amending protocol to the Double Taxation Agreement (DTA) with the Isle of Man.
Bahrain and PakistanOn 25 February 2020, the lower house of the National Assembly of Bahrain has approved the amending protocol to the Double Taxation Agreement (DTA) with Pakistan.
New Zealand and Switzerland On 24 February 2020, New Zealand ratified the amending protocol to the Double Taxation Agreement (DTA) with Switzerland.
France and LuxembourgOn 12 February 2020, the State Council of Luxembourg approved the amending protocol to the Double Taxation Agreement (DTA) with France.
San Marino and UAEOn 4 February 2020, the Double Taxation Agreement (DTA) between San Marino and the United Arab Emirates (UAE) was entered into force and applies from 1 January 2021. The DTA contains Dividends rate 0%, Interest rate 0%, and Royalties rate 10%.
Suriname and UAEOn 4 November 2018, the Double Taxation Agreement (DTA) between Suriname and the United Arab Emirates (UAE) was signed. The DTA contains Dividends rate 5%, Interest rate 5%, and Royalties rate 5%.
Botswana and UAEOn 12 October 2018, the Double Taxation Agreement (DTA) between Botswana and the United Arab Emirates (UAE) was signed. The DTA contains Dividends rate 5% for at least 10% capital holding; otherwise 7.5%, Interest rate 7.5% and Royalties rate 7.5%.