Kazakhstan and Saudi Arabia On 1 September 2016, the income tax treaty between Kazakhstan and Saudi Arabia was entered into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The treaty will apply from 1 January 2017.
Ethiopia and BES Islands and Netherlands On 1 September 2016, the income tax treaty between Ethiopia and Netherlands was entered into force and that was signed on 10 August 2012. The amending protocol to the treaty, signed on 18 August 2014 will enter into force on 30 September 2016. The exchange of notes also applied from 1 September 2016. The treaty and the amending protocol generally applied from 1 January 2017 for the Netherlands, Bonaire, St. Eustatius and Saba and from 8 July 2017 for Ethiopia.
Panama and Vietnam On 30 August 2016, an income tax treaty between Panama and Vietnam was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income in Hanoi.
Germany and Turkmenistan On 29 August 2016, an income and capital tax treaty between Germany and Turkmenistan was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income in Berlin. Once in force and effective, the new treaty will replace the existing DTA of 1981.
France and Portugal On 25 August 2016, France signed an amending protocol of income tax treaty with Portugal to update the existing DTA of 1971, in Lisbon.
Liechtenstein and Andorra On 24 August 2016, the government of Liechtenstein approved the income and capital tax treaty with Andorra for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Liechtenstein and Iceland On 24 August 2016, the government of Liechtenstein approved the income and capital tax treaty with Iceland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Liechtenstein and UAE On 24 August 2016, the government of Liechtenstein approved the income and capital tax treaty with United Arab Emirates for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Czech Republic and Turkmenistan On 24 August 2016, Czech Senate approved the income and capital tax treaty with Turkmenistan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Singapore and Ethiopia On 24 August 2016, the income tax treaty between Ethiopia and Singapore was signed on the 4th Africa Singapore Business Forum, held from 24 to 25 August 2016 in Singapore.
Malta and Vietnam According to Official Gazette No 19,625 of 19 August 2016, Malta ratified the income tax treaty with Vietnam for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Ethiopia and Ireland On 12 August 2016, the income tax treaty between Ethiopia and Ireland was entered into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The treaty will apply from 8 July 2017 for Ethiopia and from 1 January 2017 for Ireland.
Ivory Coast and Portugal According to a press release of 11 August 2016, the President of Portugal has signed a decree ratifying the income tax treaty with Ivory Coast. The decree number still needs to be published in the Official Gazette.
Austria and Kuwait On 11 August 2016, the Austrian Ministry of Finance issued a decree notifying taxpayers that the Kuwaiti Zakat and the Kuwaiti contribution from the net profits of shareholding companies payable to the Kuwait Foundation for Advancement of Science (KFAS) are no longer covered under article 2(3) of the Austria and Kuwait income and capital tax treaty. Kuwait had abolished the Zakat and the contribution to the KFAS with effect from first January 2016.
Costa Rica and Germany On 10 August 2016, the income and capital tax treaty between Germany and Costa Rica was entered into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The treaty will apply from 1 January 2017.
Portugal and Sao Tome and Principe According to Official Gazette No. 150 of 5 August 2016, Portugal ratified the income tax treaty with Sao Tome and Principe on 28 July 2016 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Czech Republic and Iran On 4 August 2016, the income tax treaty between Czech Republic and Iran was entered into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The treaty will apply from 1 January 2017.
Malaysia and Ukraine On 4 August 2016, the income tax treaty between Malaysia and Ukraine was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income in Kuala Lumpur, Malaysia.
Kuwait and Kyrgyzstan On 2 August 2016, the President of Kyrgyzstan signed a law ratifying the income and capital tax treaty with Kuwait for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Morocco and Albania Morocco ratified the income tax treaty with Albania for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, by way of Law No. 82-15 of 24 May 2016.
Morocco and Saudi Arabia Morocco ratified the income tax treaty with Saudi Arabia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, by way of Law No. 72-15 of 24 May 2016.
Hong Kong and Romania On 29 July 2016, Hong Kong ratified the income tax treaty with Romania, by way of Inland Revenue Order (L.N. 61) for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Hong Kong and Russia On 29 July 2016, the income tax treaty between Hong Kong and Russia was entered into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. This agreement will apply from 1 January 2017 for Russia and from 1 April 2017 for Hong Kong.
Morocco and Mauritius On 26 July 2016, the Moroccan Chamber of Representatives adopted Bill No. 06.16 approving the income tax treaty with Mauritius for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Morocco and Sao Tome and Principe On 26 July 2016, the Moroccan Chamber of Representatives adopted Bill No. 07.16 approving the income tax treaty with Sao Tome and Principe for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Morocco and Slovenia On 26 July 2016, the Moroccan Chamber of Representatives adopted Bill No. 27.16 approving the income tax treaty with Slovenia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Uruguay and Vietnam On 26 July 2016, the income and capital tax treaty between Uruguay and Vietnam was entered into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The treaty will apply from 1 January 2017.
Kuwait and Egypt On 25 July 2016, the Budget and Planning Committee of the Egyptian House of Representatives approved the income tax treaty with Kuwait. Once in force and effective, the new treaty will replace the existing DTA of 2004.
Belgium and Spain On 20 July 2016, the Belgian parliament approved the amending protocols of income tax treaty with Spain that was signed on 2 December 2009 and on 15 April 2015. The ratification of the protocols is subject to final approval by the King.
India and Mauritius On 19 July 2016, the amending protocol of income tax treaty between India and Mauritius was entered into force that was signed on 10 May 2016. The protocol generally applies from 1 April 2017 in India and from 1 July 2017 in Mauritius.
Jersey and Rwanda On 27 June 2016, the income tax treaty between Jersey and Rwanda was entered into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The treaty will apply from 1 January 2017.
Macedonia and Saudi Arabia On 1 May 2016, the income tax treaty between Macedonia and Saudi Arabia was entered into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The treaty will apply from 1 January 2017.
Senegal and United Kingdom On 30 March 2016, the income tax treaty between United Kingdom and Senegal was entered into force. This treaty will apply from 1 January 2017 in Senegal and from 1 April 2016 in the United Kingdom.