Belarus and Spain On 9 May 2021, the Double Taxation Agreement (DTA) between Belarus and Spain will enter into force. The DTA will apply from 9 May 2021 for withholding taxes and from 1 January 2022 for other taxes. The DTA contains Dividends rate 0% for at least 10% capital holding and the participation is at least EUR 1 million, 5% for at least 10% capital holding and the participation is below EUR 1 million; otherwise 10%, Interest rate 5% and Royalties rate 5%.
China and SpainOn 2 May 2021, the Double Taxation Agreement (DTA) between China and Spain will enter into force. The new DTA will apply from 1 January 2022.
Germany and SingaporeOn 29 March 2021, the amending protocol to the Double Taxation Agreement (DTA) between Germany and Singapore entered into force. The protocol will apply from 1 January 2022.
Congo and QatarOn 29 March 2021, the Double Taxation Agreement (DTA) between Congo (Democratic Rep.) and Qatar was signed. The DTA contains Dividends rate 0%, Interest rate 0%, Royalties and technical services fees rate 5%.
Eswatini (Swaziland) and LesothoOn 26 March 2021, the Revenue Authority of Lesotho has declared that the Double Taxation Agreement (DTA) with Eswatini (Swaziland) has entered into force on 2 October 2020. The DTA contains Dividends rate 10% for at least 25% capital holding; otherwise 12.5%, Interest rate 10%, Royalties and technical services fees rate 10%. The DTA applied from 1 November 2020 for withholding taxes.
Kuwait and LuxembourgOn 25 March 2021, the officials from Kuwait and Luxembourg signed an amending protocol to the Double Taxation Agreement (DTA) between them.
Germany; Cyprus, and UKOn 24 March 2021, the Federal Cabinet of Germany approved the amending protocol to the Double Taxation Agreement (DTA) with the United Kingdom (UK) and Cyprus.
Germany and NetherlandsOn 24 March 2021, the officials from Germany and the Netherlands signed an amending protocol to the Double Taxation Agreement (DTA) between them.
Germany and DenmarkOn 24 March 2021, the lower house of parliament of Germany approved the amending protocol to the Double Taxation Agreement (DTA) with Denmark.
Malta and RussiaOn 23 March 2021, the amending protocol to the Double Taxation Agreement (DTA) between Malta and Russia entered into force. The protocol generally applies from 1 January 2021.
Ghana and Norway On 23 March 2021, the Parliament of Norway approved the Double Taxation Agreement (DTA) with Ghana for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Bahrain and SwitzerlandOn 19 March 2021, the Swiss Parliament approved the Double Taxation Agreement (DTA) with Bahrain. Once in force and effective, the new DTA will replace the former DTA of 2004.
Kuwait and Switzerland On 19 March 2021, the Swiss Parliament approved the amending protocol to the Double Taxation Agreement (DTA) with Kuwait.
Armenia and Singapore On 18 March 2021, the cabinet of Armenia approved for ratification to the Double Taxation Agreement (DTA) with Singapore.
Germany and Ireland On 17 March 2021, the Federal Cabinet of Germany approved for ratification of amending protocol to the Double Taxation Agreement (DTA) with Ireland.
Albania and Kosovo On 16 March 2021, the amending protocol to the Double Taxation Agreement (DTA) between Albania and Kosovo entered into force. The protocol will apply from 1 January 2022.
Qatar and RwandaOn 15 March 2021, the Cabinet of Rwanda approved the Double Taxation Agreement (DTA) with Qatar for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Angola, Cape Verde, and Equatorial GuineaOn 12 March 2021, the National Assembly of Cape Verde approved for ratification of the Double Taxation Agreement (DTA) with Angola and Equatorial Guinea. The DTA between Cape Verde and Equatorial Guinea contains Dividends rate 10%, Interest rate 10%, and Royalties rate 10%.
Estonia and GermanyOn 11 March 2021, the government of Estonia approved the amending protocol to the Double Taxation Agreement (DTA) with Germany.
China and QatarOn 11 March 2021, the officials from China and Qatar signed an amending protocol to the Double Taxation Agreement (DTA) between them, in Doha.
Malta and Russia On 9 March 2021, Mr. Vladimir Putin, the President of Russia signed a Law ratifying the amending protocol to the Double Taxation Agreement (DTA) with Malta.
Georgia, Japan, and Serbia On 5 March 2021, the Cabinet of Japan approved the Double Taxation Agreement (DTA) with Serbia and Georgia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Belgium and Russia On 5 March 2021, the Cabinet of Belgian approved the amending protocol to the new Double Taxation Agreement (DTA) with Russia, which was signed 19 May 2015 but has not yet entered into force.
Cyprus and GermanyOn 5 March 2021, Cyprus ratified the amending protocol to the Double Taxation Agreement (DTA) with Germany.
Luxembourg and RussiaOn 5 March 2021, the amending protocol to the Double Taxation Agreement (DTA) between Luxembourg and Russia entered into force. The protocol will apply from 1 January 2022.
Armenia and Switzerland On 4 March 2021, the Armenian government approved the signing of an amending protocol to the Double Taxation Agreement (DTA) with Switzerland.
Gibraltar, Spain and UKOn 4 March 2021, the International Agreement on Taxation and the Protection of Financial Interests between the United Kingdom of Great Britain and Northern Ireland and the Kingdom of Spain regarding Gibraltar entered into force.
Bahrain and SwitzerlandOn 2 March 2021, the Swiss Council of States approved the Double Taxation Agreement (DTA) with Bahrain. Once in force and effective, the new DTA will replace the former DTA of 2004.
Switzerland, Cyprus, Kuwait, Liechtenstein, and MaltaOn 2 March 2021, the Swiss Council of States approved the amending protocol to the Double Taxation Agreement (DTA) with Cyprus, Kuwait, Liechtenstein, and Malta.
Malta and PolandOn 26 February 2021, Malta has published Legal Notice No. 64 of 2021 in the Official Gazette declaring that Malta has ratified the amending protocol to the Double Taxation Agreement (DTA) with Poland.
Luxembourg and Russia On 26 February 2021, Luxembourg ratified the amending protocol to the Double Taxation Agreement (DTA) with Russia.
Hungary and PakistanOn 8 February 2021, the Federal Board of Revenue (FBR) of Pakistan declared that, the amending protocol to the Double Taxation Agreement (DTA) with Hungary entered into force on 19 November 2020. The protocol applied from 1 January 2021.
Morocco and ZambiaOn 8 February 2021, the Double Taxation Agreement (DTA) between Morocco and Zambia was entered into force. The DTA contains Dividends rate 10%, Interest rate 10%, and Royalties rate 10%. The DTA will apply from 1 January 2022.