Luxembourg and Brunei On 26 January 2017, the income and capital tax treaty between Brunei and Luxembourg 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 1 January 2018.
United Kingdom On 20 January 2017, The Double Taxation Treaties (Developing Countries) Bill 2016-17 is expected to resume its second reading debate. The Bill places a duty on the Chancellor of the Exchequer to align the results of double tax treaties with developing countries with the objective of the UK’s overseas development aid programme for decreasing poverty and to report to Parliament thereon; and for connected reasons. The Chancellor must have regard to the consequence of the rates of withholding tax and capital gains tax and the amount of profit tax that the developing country would be able to collect.
Luxembourg and Uruguay On 11 January 2017, the income and capital tax treaty between Luxembourg and Uruguay 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 1 January 2018.
Austria and Liechtenstein On 1 January 2017, the amending protocol of income and capital tax treaty between Austria and Liechtenstein will enter into force that was signed on 15 September 2016. This protocol will apply from 1 January 2017.
India and Singapore On 30 December 2016, India and Singapore signed an amending protocol of income tax treaty in New Delhi.
Chile and Japan On 28 December 2016, the income tax treaty between Chile and Japan was entered 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 1 January 2017.
Kazakhstan and Slovenia On 27 December 2016, Kazakhstan’s upper chamber of the parliament adopted a law approving the income and capital tax treaty with Slovenia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Luxembourg and Serbia On 27 December 2016, the income and capital tax treaty between Luxembourg and Serbia was entered 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 1 January 2017.
Luxembourg and Senegal On 23 December 2016, Luxembourg ratified the income and capital tax treaty with Senegal for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Luxembourg and Ukraine On 23 December 2016, Luxembourg ratified the amending protocol of income and capital tax treaty with Ukraine that was signed on 30 September 2016 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Luxembourg and Uruguay On 23 December 2016, Luxembourg ratified the income and capital tax treaty with Uruguay for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Luxembourg and Austria On 23 December 2016, Luxembourg ratified the amending exchange of notes of income and capital tax treaty with Austria that was signed on 25 March 2015 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Luxembourg and Brunei On 23 December 2016, Luxembourg ratified the income and capital tax treaty with Brunei for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Luxembourg and Hungary On 23 December 2016, Luxembourg ratified the income and capital tax treaty with Hungary. Once in force and effective, the new treaty will replace the existing DTA of 1990.
Liechtenstein and Georgia On 21 December 2016, the income and capital tax treaty between Georgia 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 will apply from 1 January 2017.
Canada and Israel On 21 December 2016, the income tax treaty between Canada and Israel was entered 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 1 January 2017. From this date, the new treaty will replace the existing DTA of 1975.
Chile and Czech Republic On 21 December 2016, the income and capital tax treaty between Chile and Czech Republic was entered 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 1 January 2017.
Finland and Portugal On 21 December 2016, Finland ratified the income tax treaty with Portugal. Once in force and effective, the new treaty will replace the existing DTA of 1970.
Austria and Iceland On 21 December 2016, the Austrian Federal Council 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.
Estonia and Kyrgyzstan On 19 December 2016, the Parliamentary Committee on Budget and Finance of the Kyrgyz Parliament authorized the signing of the income tax treaty with Estonia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Canada and Taiwan On 19 December 2016, the income tax treaty between Canada and Taiwan was entered 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 1 January 2017.
Turkey and Qatar On 18 December 2016, the income tax treaty between Qatar and Turkey 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 treaty will replace the existing DTA of 2001.
India and Tajikistan On 17 December 2016, India and Tajikistan signed an amending protocol of income tax treaty in New Delhi.
Finland and Sri Lanka On 16 December 2016, Finland ratified the income tax treaty with Sri Lanka. Once in force and effective, the new treaty will replace the existing DTA of 1982.
Finland and Turkmenistan On 16 December 2016, Finland ratified the income tax treaty with Turkmenistan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Singapore and South Africa On 16 December 2016, the income tax treaty between Singapore and South Africa was entered 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 1 January 2017. From this date, the new treaty will replace the existing DTA of 1996.
Cyprus and India According to press release of Indian government on 16 December 2016, Cyprus and India have completed their ratification procedures of income tax treaty and has now entered into force. This treaty will apply from 1 January 2017 for Cyprus and from 1 April 2017 for India. From these dates, the new treaty will replace the existing DTA of 1994.
Poland and Taiwan On 15 December 2016, the higher chamber of the Polish parliament approved the draft law ratifying the income tax treaty with Taiwan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Hungary and Oman On 15 December 2016, Hungary ratified the income tax treaty with Oman for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Austria and Iceland On 15 December 2016, the Austrian National Council 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.
Chile and Czech Republic On 14 December 2016, the Chilean Senate approved the income and capital tax treaty with Czech Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Chile and Italy On 14 December 2016, the Chilean Senate approved the income tax treaty with Italy for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Chile and Japan On 14 December 2016, the Chilean Senate approved the income tax treaty with Japan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Turkmenistan and UK On 14 December 2016, the United Kingdom ratified the double tax treaty (DTA) with Turkmenistan by way of the Double Taxation Relief and International Tax Enforcement Order 2016, as published in Official Gazette No. 1217 of 14 December 2016. Once in force and effective, the new treaty will replace the existing DTA of 1985.
India and Tajikistan According to press release of Indian government on 14 December 2016, the Union Cabinet of India has authorized the signing of an amending protocol to update the income tax treaty with Tajikistan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Armenia and Belarus On 13 December 2016, the Armenian Parliament ratified the amending protocol of income tax treaty with Belarus that was signed on 19 May 2016 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Armenia and Germany On 13 December 2016, the Armenian Parliament ratified the income and capital tax treaty with Germany 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 1981.
Armenia and India On 13 December 2016, the Armenian Parliament ratified the amending protocol of income tax treaty with India that was signed on 27 January 2016 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Armenia and Sweden On 13 December 2016, the Armenian Parliament ratified the income and capital tax treaty with Sweden for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Ecuador and Italy On 13 December 2016, Ecuador and Italy signed an amending protocol to update the existing DTA of 1984 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Azerbaijan and Israel On 13 December 2016, the income tax treaty between Azerbaijan and Israel was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Baku.
Romania and UAE On 11 December 2016, the income tax treaty between Romania 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 will apply from 1 January 2017. From this date, the new treaty will replace the existing DTA of 1993.
China and Pakistan On 8 December 2016, China and Pakistan signed an amending protocol to the Avoidance of Double Taxation Agreement. Mr. Wang Jun, Commissioner State Administration of Taxation (SAT) China and Mr. Nisar Muhammad, Chairman Federal Board of Revenue (FBR) Pakistan signed the third protocol on behalf of China and  Pakistan respectively.
Australia and Germany On 7 December 2016, the income and capital tax treaty between Australia and Germany was entered 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 1 January 2017. From this date, the new treaty will replace the existing DTA of 1972.
Italy and Romania On 6 December 2016, the Italian Chamber of Deputies approved the draft law ratifying the income tax treaty with Romania. Once in force and effective, the new treaty will replace the existing DTA of 1977.
Bosnia and Herzegovina and Romania On 6 December 2016, the income tax treaty between Bosnia and Herzegovina and Romania was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Sarajevo. Once in force and effective, the new treaty will replace the existing DTA of 1986.
Guernsey and UK On 6 December 2016, the amending protocol and exchange of letters of income tax treaty between Guernsey and United Kingdom entered into force that was signed on 9 March 2016 by Guernsey and on 29 February 2016 by the United Kingdom.
Switzerland and Norway On 6 December 2016, the amending protocol of income and capital tax treaty between Norway and Switzerland was entered into force that was signed on 4 September 2015. This protocol will apply from 1 January 2017.
Singapore and Uruguay On 2 December 2016, Uruguay 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.
Switzerland and Albania On 1 December 2016, the amending protocol of income and capital tax treaty between Albania and Switzerland was entered into force that was signed on 9 September 2015. This protocol will apply from 1 January 2017.
Saudi Arabia and Venezuela On 1 December 2016, the income tax treaty between Saudi Arabia and Venezuela was entered 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 1 January 2017.
Brazil and Argentina According to Private Ruling 155/2016 of 30 November 2016, confirms that income paid by Brazilian sources to individual or legal entities resident in Argentina for technical services or assistance provided, whether with or without transfer of technology being involved, is subject to withholding tax at a rate of 15% in Brazil.
Belarus and Armenia On 30 November 2016, the Belarusian National Assembly approved a draft law ratifying the amending protocol of income tax treaty with Armenia that was signed on 19 May 2016.
Andorra and Portugal On 30 November 2016, the general council of Andorra 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.
Luxembourg and Tunisia On 30 November 2016, the amending protocol of income and capital tax treaty between Luxembourg and Tunisia was entered into force that was signed on 5 September 2014. This protocol will apply from 1 January 2017.
Iraq and Korea (Rep.) On 29 November 2016, the Iraqi Council of Ministers authorized the signing of an income and capital tax treaty with Korea (Rep.) for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Austria and Israel On 28 November 2016, the income tax treaty between Austria and Israel 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 treaty will replace the existing DTA of 1970.
Korea (Rep.) and Turkmenistan On 26 November 2016, the income tax treaty between Korea and Turkmenistan was entered 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 1 January 2017.
Malta and Vietnam On 25 November 2016, the income tax treaty between Malta and Vietnam was entered into force. This treaty will apply from 1 January 2017.
Kazakhstan and Serbia On 24 November 2016, the income and capital tax treaty between Kazakhstan and Serbia was entered 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 1 January 2017.
Canada and Madagascar On 24 November 2016, the income tax treaty between Canada and Madagascar was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Antananarivo.
South Africa and UAE On 23 November 2016, the income tax treaty between South Africa 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 will apply from 1 January 2017.
Argentina and Mexico On 23 November 2016, the Argentine Chamber of Deputies approved the draft law ratifying the income and capital tax treaty with Mexico for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Hong Kong and Romania On 21 November 2016, the income tax treaty between Hong Kong and Romania was entered 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 1 January 2017.
India and Slovenia On 17 November 2016, Slovenia ratified the amending protocol of income tax treaty with India that was signed on 17 May 2016 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Georgia and Korea (Rep.) On 17 November 2016, the income tax treaty between Georgia and Korea was entered 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 1 January 2017.
France On 4 November 2016, the French tax administration updated its guidelines on income and capital tax treaties with Bolivia, Chile, Egypt, Estonia, India, Libya, Saudi Arabia, Uzbekistan and Vietnam to clarify the activation of the MFN clauses.
UAE and Andorra The United Arab Emirates (UAE) have ratified the income tax treaty with Andorra that was signed on 28 July 2015. The federal decree 166/2016 ratifying the treaty was issued by the president of the United Arab Emirates and was published in a recent issue of the official gazette.
Spain and Estonia On 14 June 2016, the Spanish Ministry of Finance and Public Administration published a letter addressed to the Minister of Finance of Estonia with MFN clauses included in the income and capital tax treaty between Estonia and Spain concerning articles 5(3), 11(2), 11(3), 12(2) and 12(3).
UAE and Mauritania The United Arab Emirates have ratified the income and capital tax treaty with Mauritania for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.