Sweden and United Kingdom On 31 December 2015, the income tax treaty between Sweden and United Kingdom was entered into force. From this date, the new treaty replaced the existing DTA of 1983.
Japan and Qatar On 30 December 2015, the income tax treaty between Japan and Qatar was entered into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. This treaty was applied from 1 January 2016. From this date, the new treaty replaced the existing DTA of 2009.
Germany and Uzbekistan On 29 December 2015, the amending protocol of income and capital tax treaty between Germany and Uzbekistan was entered into force that was signed on 14 October 2014 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The protocol was applied from 1 January 2016.
Senegal and Portugal On 28 December 2015, the parliament of Senegal approved the income tax treaty with Portugal for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Senegal and United Kingdom On 28 December 2015, the parliament of Senegal approved the income tax treaty with United Kingdom for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Luxembourg and Singapore On 28 December 2015, the income and capital tax treaty between Luxembourg and Singapore was entered into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The treaty was applied from 1 January 2016. From this date, the new treaty replaced the existing DTA of 1993.
Algeria and Mauritania On 27 December 2015, Algeria ratified the income tax treaty with Mauritania for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income this was signed on 11 December 2011.
Algeria and Saudi Arabia On 27 December 2015, Algeria ratified the income and capital tax treaty with Saudi Arabia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income this was signed on 19 December 2013.
Hungary and Liechtenstein On 24 December 2015, the income and capital tax treaty between Hungary and Liechtenstein was entered into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. This treaty was applied from 1 January 2016.
Bahrain and Bangladesh On 22 December 2015, an income tax treaty between Bahrain and Bangladesh was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Bahrain.
Czech Republic and Liechtenstein On 22 December 2015, the income and capital tax treaty between Czech Republic and Liechtenstein was entered into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. This treaty was applied from 1 January 2016.
France and Germany On 22 December 2015, France ratified the amending protocol of income and capital tax treaty with Germany that was signed on 31 March 2015, as amended by the 1969, 1989 and 2001 protocols, by way of Law No. 2015-1716.
France and Luxembourg On 22 December 2015, France ratified the amending protocol of income and capital tax treaty with Luxembourg that was signed on 5 September 2014, as amended by the 1970 exchange of letters, and by the 1970, 2006 and 2009 protocols.
Slovak Republic and UAE On 21 December 2015, an income tax treaty between the Slovak Republic and the United Arab Emirates was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Dubai.
China and Estonia On 18 December 2015, the amending protocol of income and capital tax treaty between China and Estonia was entered into force that was signed on 10 December 2014 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The protocol was applied from 1 January 2016.
Singapore and Ecuador On 18 December 2015, the income tax treaty between Ecuador and Singapore was entered into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. This treaty was applied from 1 January 2016.
Singapore and San Marino On 18 December 2015, the income tax treaty between San Marino and Singapore was entered into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. This treaty was applied from 1 January 2016.
Singapore and Seychelles On 18 December 2015, the income tax treaty between Seychelles and Singapore was entered into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. This treaty was applied from 1 January 2016.
Norway and Serbia On 18 December 2015, the income tax treaty between Norway and Serbia was entered into force. This treaty was applied from 1 January 2016. From this date, the new treaty replaced the existing DTA of 1983.
Germany and Philippines On 18 December 2015, the income and capital tax treaty between Germany and Philippines was entered into force. This treaty was applied from 1 January 2016. From this date, the new treaty replaced the existing DTA of 1983.
Mexico and Spain On 17 December 2015, the amending protocol of income and capital tax treaty between Mexico and Spain was signed in Madrid for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Norway and Zambia On 17 December 2015, an income tax treaty between Zambia and Norway was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Lusaka. Once in force and effective, the new treaty will replace the existing DTA of 1971.
Gabon and Saudi Arabia On 17 December 2015, an income tax treaty between Gabon and Saudi Arabia was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Riyadh.
Germany and Japan On 17 December 2015, an income tax treaty between Germany and Japan was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Tokyo. Once in force and effective, the new treaty will replace the existing DTA of 1966, as amended by the 1979 and 1983 protocols.
Morocco and Albania On 16 December 2015, the Moroccan Council of Government approved the income tax treaty with Albania for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Luxembourg and Serbia On 15 December 2015, an income tax treaty between Luxembourg and Serbia was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Luxembourg.
Philippines and Germany On 14 December 2015, the Philippines’ Senate ratified the income and capital tax treaty with Germany, by way of Resolution No. 1540. Once in force and effective, the new treaty will replace the existing DTA of 1983.
Philippines and Italy On 14 December 2015, the Philippines’ Senate ratified the amending protocol of income and capital tax treaty with Italy that was signed on 9 December 2013 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Philippines and Turkey On 14 December 2015, the Philippines’ Senate ratified the income and capital tax treaty with Turkey for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, by way of Resolution No. 1542.
Kuwait and Kyrgyzstan On 13 December 2015, an income and capital tax treaty between Kuwait and Kyrgyzstan was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Luxembourg and Ireland On 11 December 2015, the amending protocol of income and capital tax treaty between Ireland and Luxembourg was entered into force that was signed on 27 May 2014 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The protocol was applied from 1 January 2016.
Luxembourg and Lithuania On 11 December 2015, the amending protocol of income and capital tax treaty between Lithuania and Luxembourg was entered into force that was signed on 20 June 2014 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The protocol was applied from 1 January 2016.
Luxembourg and Mauritius On 11 December 2015, the amending protocol of income and capital tax treaty between Mauritius and Luxembourg was entered into force that was signed on 28 January 2014 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The protocol was applied from 1 January 2016.
Luxembourg and United Arab Emirates On 11 December 2015, the amending protocol of income and capital tax treaty between United Arab Emirates and Luxembourg was entered into force that was signed on 26 October 2014 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The protocol was applied from 1 January 2016.
Belgium and Canada On 11 December 2015, the Belgian Council of Ministers approved the amending protocol of income and capital tax treaty with Canada that was signed on 1 April 2014. The protocol will be subject to the approval of the parliaments of the regions and communities.
Belgium and Mexico On 11 December 2015, the Belgian Council of Ministers approved the amending protocol of income and capital tax treaty with Mexico that was signed on 26 August 2013. The protocol will be subject to the approval of the parliaments of the regions and communities.
Cyprus and Ukraine On 11 December 2015, Cyprus and Ukraine signed an amending protocol to update their existing income tax treaty, in Kiev.
India and Japan On 11 December 2015, the amending protocol of income and capital tax treaty between India and Japan was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. to update the existing Treaty of 1989, as amended by the 2006 protocol.
Belgium and Norway On 11 December 2015, the Belgian Council of Ministers approved the income tax treaty with Norway 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 treaty will replace the existing DTA of 1988.
Belgium and Spain On 11 December 2015, the Belgian Council of Ministers approved the amending protocol of income and capital tax treaty with Spain that was signed on 2 December 2009. The protocol will be subject to the approval of the parliaments of the regions and communities.
Belgium and Uzbekistan On 11 December 2015, the Belgian Council of Ministers approved the amending protocol of income and capital tax treaty with Uzbekistan that was signed on 18 February 2015 as amended by the 1998 protocol. The protocol will be subject to the approval of the parliaments of the regions and communities.
Italy and Barbados On 11 December 2015, the Italian Council of Ministers approved the draft law ratifying the income tax treaty with Barbados.
Italy and Philippines On 11 December 2015, the Italian Council of Ministers approved the draft law ratifying the amending protocol of income tax treaty with Philippines that was signed on 9 December 2013.
Cyprus and Georgia On 10 December 2015, Georgia ratified the income and capital tax treaty with Cyprus for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, by way of Ruling No. 4595-IS.
Hong Kong and UAE On 10 December 2015, the income tax treaty between Hong Kong and United Arab Emirates was entered into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. This treaty was applied from 1 January 2016 for the United Arab Emirates and from 1 April 2016 will apply for Hong Kong.
United Kingdom and Kosovo On 9 December 2015, the United Kingdom ratified the income and capital tax treaty with Kosovo for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Israel and Macedonia On 9 December 2015, an income tax treaty between Israel and Macedonia was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Jerusalem.
Jersey and Rwanda On 8 December 2015, the cabinet of Rwanda approved the income tax treaty with Jersey for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Luxembourg and Andorra On 7 December 2015, Luxembourg ratified 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.
Luxembourg and Croatia On 7 December 2015, Luxembourg ratified the income and capital tax treaty with Croatia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Luxembourg and Estonia On 7 December 2015, Luxembourg ratified the income and capital tax treaty with Estonia 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 treaty will replace the existing DTA of 2006.
Luxembourg and France On 7 December 2015, Luxembourg ratified the amending protocol of income and capital tax treaty with France that was signed on 5 September 2014, as amended by the 1970 exchange of letters, and by the 1970, 2006 and 2009 protocols.
Luxembourg and Ireland On 7 December 2015, Luxembourg ratified the amending protocol of income and capital tax treaty with Ireland that was signed on 27 May 2014 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Luxembourg and Lithuania On 7 December 2015, Luxembourg ratified the amending protocol of income and capital tax treaty with Lithuania that was signed on 20 June 2014 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Luxembourg and Mauritius On 7 December 2015, Luxembourg ratified the amending protocol of income and capital tax treaty with Mauritius that was signed on 28 January 2014 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Luxembourg and Singapore On 7 December 2015, Luxembourg ratified the income and capital tax treaty with Singapore 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 treaty will replace the existing DTA of 1993.
Luxembourg and Tunisia On 7 December 2015, Luxembourg ratified the amending protocol of income and capital tax treaty with Tunisia that was signed on 8 July 2014 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Luxembourg and UAE On 7 December 2015, Luxembourg ratified the amending protocol of income and capital tax treaty with United Arab Emirates that was signed on 26 October 2014 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Panama and Italy On 4 December 2015, the Italian Council of Ministers approved the draft law ratifying the income tax treaty with Panama for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Andorra and Luxembourg On 3 December 2015, the general council of Andorra approved the income and Capital tax treaty with Luxembourg for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Portugal and San Marino On 3 December 2015, the income tax treaty between Portugal and San Marino was entered into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. This treaty was applied from 1 January 2016.
Chile and Czech Republic On 2 December 2015, an income tax treaty between Chile and Czech Republic was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Santiago.
Austria and Turkmenistan On 1 February 2016, the income and capital tax treaty between Austria and Turkmenistan will enter into force. This treaty will apply from 1 January 2017. From this date, the new treaty will replace the existing DTA of 1981.
Bahrain and Cyprus On 1 December 2015, the Council of Representatives of Bahrain approved the income tax treaty with Cyprus for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
China and Zimbabwe On 1 December 2015, an income tax treaty between China and Zimbabwe was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Zimbabwe.
Belarus and Georgia On 24 November 2015, the income and capital tax treaty between Belarus and Georgia was entered into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. This treaty was applied from 1 January 2016.
Germany and France On 20 November 2015, Germany ratified the amending protocol of income and capital tax treaty with France that was signed on 31 March 2015, as amended by the 1969, 1989 and 2001 protocols for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Germany and Ireland On 20 November 2015, Germany ratified the amending protocol of income and capital tax treaty with Ireland that was signed on 3 December 2014 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Germany and Israel On 20 November 2015, Germany ratified the income and capital tax treaty with Israel 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 treaty will replace the existing DTA of 1962, as amended by the 1977 protocol.
Germany and Jersey On 20 November 2015, Germany ratified the income and capital tax treaty with Jersey 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 treaty will replace the existing DTA of 2008.
Germany and United Kingdom On 20 November 2015, Germany ratified the amending protocol of income and capital tax treaty with United Kingdom that was signed on 17 March 2014 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
South Africa and Norway On 20 November 2015, the amending protocol of income and capital tax treaty between Norway and South Africa was entered into force that was signed on 16 July 2012 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The protocol was applied from 20 November 2015.
United Kingdom and Croatia On 19 November 2015, the income tax treaty between Croatia and United Kingdom was entered into force. This treaty was applied from 1 January 2016. From this date, the new treaty replaced the existing DTA of 1981.
Andorra and Spain On 26 February 2016, the income tax treaty between Andorra and Spain will enter into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. This treaty will apply from 26 February 2016 for withholding taxes and from 1 January 2017 for other taxes.
India and Thailand On 13 October 2015, the income tax treaty between India and Thailand was entered into force. The new treaty was applied from 1 January 2016 for withholding taxes and other taxes for Thailand and from 1 April 2016 will apply for India. From this date, the new treaty replaced the existing DTA of 1985.
Morocco and Guinea On 18 October 2015, Morocco ratified the income and capital tax treaty with Guinea for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Morocco and Mali On 18 October 2015, Morocco ratified the income and capital tax treaty with Mali for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Germany and Uzbekistan On 8 October 2015, Germany ratified the amending protocol of income and capital tax treaty with Uzbekistan that was signed on 14 October 2014, by way of publication in the Official Gazette of 13 October 2015.
Kyrgyzstan and Saudi Arabia On 1 October 2015, the income tax treaty between Kyrgyzstan 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. This treaty was applied from 1 January 2016.
South Africa and Botswana On 19 August 2015, the amending protocol of income and capital tax treaty between Botswana and South Africa was entered into force that was signed on 16 July 2012 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The protocol was applied from 1 January 2016.