Tax Treaty News: August 2021

Germany and UAE	On 31 December 2021, the Double Taxation Agreement (DTA) between Germany and the United Arab Emirates (UAE) will terminate according to an update from the German Ministry of Finance.
Ethiopia and Switzerland	On 29 July 2021, the Double Taxation Agreement (DTA) between Ethiopia and Switzerland was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Kuwait and Mauritania	On 28 July 2021, Mauritania’s National Assembly approved the Double Taxation Agreement (DTA) with Kuwait.
Japan and Uruguay	On 23 July 2021, the Double Taxation Agreement (DTA) between Japan and Uruguay was entered into force. The DTA contains withholding tax rates for Dividends 5% for at least 10% capital holding; otherwise 10%, Interest 10%, and Royalties 10%. The DTA will apply from 1 January 2022.
Indonesia and Singapore	On 23 July 2021, the Double Taxation Agreement (DTA) between Indonesia and Singapore entered into force. The DTA contains withholding tax rates for Dividends 10% for at least 25% capital holding; otherwise 15%, Interest 10%, and Royalties may vary between 8% and 10%. The DTA will apply from 1 January 2022 for withholding and other taxes.
Congo and Rwanda	On 23 July 2021, Rwanda’s Parliament approved for ratification of the Double Taxation Agreement (DTA) with Congo.
Georgia and Japan	On 23 July 2021, the Double Taxation Agreement (DTA) between Georgia and Japan was entered into force. The DTA contains withholding tax rates for Dividends 5%, Interest 10%, and Royalties 10%. The DTA will apply from 1 January 2022.
Ireland and Kenya	On 21 July 2021, the Double Taxation Agreement (DTA) between Ireland and Kenya was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Kuwait and Mauritania	On 20 July 2021, Mauritania’s Council of Ministers approved the Double Taxation Agreement (DTA) with Kuwait.
Japan and Switzerland	On 16 July 2021, officials from Japan and Switzerland signed an amending protocol to the Double Taxation Agreement (DTA) between them.
Brunei and Philippines	On 16 July 2021, the Double Taxation Agreement (DTA) between Brunei and the Philippines was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Jordan and Singapore	On 14 July 2021, the Double Taxation Agreement (DTA) between Jordan and Singapore was signed. The DTA contains withholding tax rates for Dividends 5% for at least 10% capital holding; otherwise 8%, Interest 5%, and Royalties 5%.
Oman and Qatar	On 14 July 2021, Oman’s Shura Council approved to sign the Double Taxation Agreement (DTA) with Qatar.
Congo and Rwanda	On 14 July 2021, the Cabinet of Rwanda approved the Double Taxation Agreement (DTA) with Congo.
Italy and Kosovo	On 13 July 2021, the President of Kosovo ratified the Double Taxation Agreement (DTA) with Italy. The DTA contains withholding tax rates for Dividends 0% for at least 25% capital holding; otherwise 5%, Interest 10% and Royalties 5%
Ireland and Kosovo	On 13 July 2021, the President of Kosovo ratified the Double Taxation Agreement (DTA) with Ireland. The DTA contains withholding tax rates for Dividends 5% for at least 10% capital holding; otherwise 10%, Interest 5% and Royalties 0%
Germany and UK	On 12 July 2021, Germany ratified the amending protocol to the Double Taxation Agreement (DTA) with the United Kingdom (UK).
Chile and Netherlands	On 9 July 2021, the Cabinet of the Netherlands approved the Double Taxation Agreement (DTA) with Chile.
Georgia and Poland	On 7 July 2021, the Double Taxation Agreement (DTA) between Georgia and Poland was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. Once in force and effective, the new DTA will replace the former DTA of 1999.
Botswana and Luxembourg	On 6 July 2021, the Double Taxation Agreement (DTA) between Botswana and Luxembourg was entered into force. The DTA contains withholding tax rates for Dividends 5% for at least 25% capital holding; otherwise 10%, Interest 7.5%, Royalties 7.5%, and Fees for technical services 7.5%. The DTA applies from 5 August 2021 in Botswana and from 1 January 2022 in Luxembourg.
Chile and Switzerland	On 5 July 2021, the Swiss tax authority confirms the conditions for the activation of the most favoured nation clause (MFN) on interest and royalties contained in the final protocol of the Double Taxation Agreement (DTA) with Chile had been met. On 1 January 2017, the MFN clause was triggered for interest and royalties following entry into force of the DTA between Chile and Japan.
Estonia and Mauritius	On 2 July 2021, the Cabinet of Mauritius 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.
Georgia and Hong Kong	On 1 July 2021, the Double Taxation Agreement (DTA) between Georgia and Hong Kong was entered into force. The DTA contains withholding tax rates for Dividends 5%, Interest 5%, and Royalties 5%. The DTA will apply in Georgia from 1 January 2022 and in Hong Kong from 1 April 2022.
Austria and UAE	On 1 July 2021, Austria and the United Arab Emirates (UAE) signed an amending protocol to the Double Taxation Agreement (DTA) between them.
Colombia and Japan	On 1 July 2021, the Congress of Colombia approved the Double Taxation Agreement (DTA) with Japan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Serbia and Singapore	On 30 June 2021, Serbia ratified the Double Taxation Agreement (DTA) with Singapore for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Austria and New Zealand	On 30 June 2021, the Austrian Council of Ministers approved to sign an amending protocol to the Double Taxation Agreement (DTA) with New Zealand.
Israel and Romania	On 29 June 2021, the Romanian government approved for ratification of the amending protocol to the Double Taxation Agreement (DTA) with Israel.
Spain and Turkmenistan	On 29 June 2021, the Spanish Council of Ministers acknowledged the notice from Turkmenistan regarding the termination of the Double Taxation Agreement (DTA) of 1985.
Estonia and Germany	On 29 June 2021, the amending protocol to the Double Taxation Agreement (DTA) between Estonia and Germany entered into force. The protocol will apply from 1 January 2022.
Netherlands and Ukraine	On 15 June 2021, the President of Ukraine ratified the amending protocol to the Double Taxation Agreement (DTA) with the Netherlands.
Greece, Portugal, and Sweden	On 10 June 2021, Sweden ratified the termination of the Double Taxation Agreement (DTA) with Portugal and Greece, as published in the Official Gazette on 16 June 2021.
Lesotho and Mauritius	On 7 June 2021, the Double Taxation Agreement (DTA) between Lesotho and Mauritius was entered into force. The DTA applies from 1 April 2022 in Lesotho and from 1 July 2021 in Mauritius.
Lesotho and Mauritius	On 19 May 2021, Mauritius ratified the Double Taxation Agreement (DTA) with Lesotho. The DTA contains withholding tax rates for Dividends 10%, Interest 10%, Royalties 10%, and Fees for technical services 7.5%.