Germany and Netherlands | On 31 July 2022, the amending protocol to the Double Taxation Agreement (DTA) between Germany and Netherlands entered into force. The protocol will apply from 1 January 2023. |
Cambodia, Macau, and Turkey | On 28 July 2022, the Cambodian National Assembly approved the Double Taxation Agreements (DTAs) with Macau and Turkey. |
Andorra and Czech Republic | On 27 July 2022, the government of the Czech Republic approved to sign a Double Taxation Agreement (DTA) with Andorra. |
Bulgaria and Germany | On 21 July 2022, the Bulgarian Ministry of Finance published a press release declaring that Bulgaria and Germany have signed an amending protocol to update the Double Taxation Agreement (DTA) of 2010 in accordance with the OECD’s BEPS standards. |
France and Moldova | On 20 July 2022, Moldova ratified the Double Taxation Agreement (DTA) with France. |
Czech Republic and San Marino | On 19 July 2022, the Double Taxation Agreement (DTA) between Czech Republic and San Marino entered into force. The DTA will apply from 1 January 2023. |
Brazil and Poland | On 15 July 2022, the Council of Ministers of Poland approved to sign a Double Taxation Agreement (DTA) with Brazil for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
Hungary and US | On 15 July 2022, the United States (US) Department of the Treasury announced that on 8 July 2022, the US notified Hungary of its termination of the Double Taxation Agreement (DTA). In accordance with the DTA’s provisions on termination, termination will be effective on 8 January 2023. However, as specified in the DTA, with respect to taxes withheld at source, the Convention shall cease to have effect on 1 January 2024. In respect of other taxes, the Convention shall cease to have effect with respect to taxable periods beginning on or after 1 January 2024. |
France and Moldova | On 15 July 2022, the Parliament of Moldova approved the Double Taxation Agreement (DTA) with France. |
Czech Republic and San Marino | On 11 July 2022, the Czech Republic ratified the Double Taxation Agreement (DTA) with San Marino. |
Congo (Dem. Rep.), Qatar, and UAE | On 8 July 2022, Congo’s (Dem. Rep.) Council of Ministers approved the Double Taxation Agreements (DTAs) with Qatar and the United Arab Emirates (UAE). |
Cambodia, Macau, and Turkey | On 8 July 2022, the cabinet of Cambodia approved the Double Taxation Agreements (DTAs) with Macau and Turkey. |
Germany, Mauritius, and Mexico | On 7 July 2022, the lower house of parliament of Germany approved the amending protocols to the Double Taxation Agreements (DTAs) with Mauritius and Mexico. |
China and Congo (Rep.) | On 6 July 2022, the Double Taxation Agreement (DTA) between China and Congo (Rep.) entered into force. The DTA will apply from 1 January 2023. |
Switzerland and Tajikistan | On 4 July 2022, Tajikistan and Switzerland signed an amending protocol to update the Double Taxation Agreement (DTA) of 2010 in accordance with the OECD’s BEPS standards. |
Portugal and Timor-Leste | On 4 July 2022, the Parliament of Timor-Leste approved for ratification to the Double Taxation Agreement (DTA) with Portugal. |
China and Rwanda | On 25 June 2022, the Double Taxation Agreement (DTA) between China and Rwanda entered into force. The DTA will apply from 1 January 2023. |
Belgium and Luxembourg | On 22 June 2022, Luxembourg ratified the amending protocol to the Double Taxation Agreement (DTA) with Belgium. |
China and Angola | On 11 June 2022, the Double Taxation Agreement (DTA) between Angola and China entered into force. The DTA will apply from 1 January 2023. |
Kyrgyzstan and UK | On 8 April 2022, the Double Taxation Agreement (DTA) between the United Kingdom (UK) and Kyrgyzstan entered into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The DTA will apply from 1 January 2023 for withholding taxes. |
Tax Treaty News: August 2022
16 August, 2022