Qatar and Spain On 6 February 2018, the Double Taxation Agreement (DTA) between Qatar and Spain will enter into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The treaty generally applies from 1 January 2019.
Netherlands and Uzbekistan On 31 December 2017, the amending protocol of Double Taxation Agreement (DTA) between the Netherlands and Uzbekistan was entered into force. The protocol applies from 1 January 2018.
Ghana and Netherlands On 31 December 2017, the amending protocol of Double Taxation Agreement (DTA) between Ghana and Netherlands was entered into force.
Ireland and Kazakhstan On 29 December 2017, Mr. Nursultan Nazarbayev, the President of Kazakhstan has signed a law ratifying the Double Taxation Agreement (DTA) with Ireland.
Chad and Turkey On 26 December 2017, the Double Taxation Agreement (DTA) between Chad and Turkey was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in N’Djamena.
Croatia and Kazakhstan On 21 December 2017, the government of Croatia has approved the Double Taxation Agreement (DTA) with Kazakhstan. The agreement contains Dividends rate 5% for at least 25% holding; otherwise 10%, Interest rate 10%, Royalties rate 10%.
Mexico and Jamaica On 21 December 2017, Mexico ratified the Double Taxation Agreement (DTA) with Jamaica for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Mexico and Guatemala On 21 December 2017, Mexico ratified the Double Taxation Agreement (DTA) with Guatemala for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Liechtenstein and Monaco On 21 December 2017, the Double Taxation Agreement (DTA) between Liechtenstein and Monaco was entered into force. The DTA applies from 1 January 2018. The agreement contains Dividends rate 0%, Interest rate 0% and Royalties rate 0%.
Estonia and Kyrgyzstan On 21 December 2017, the parliament of Kyrgyzstan has approved to ratify 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.
Bosnia and Herzegovina and Romania On 20 December 2017, the Chamber of Deputies of Romania has approved the Double Taxation Agreement (DTA) with Bosnia and Herzegovina for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Estonia and Japan On 20 December 2017, Estonia has ratified 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.
Estonia and Kyrgyzstan On 20 December 2017, Estonia has ratified the Double Taxation Agreement (DTA) with Kyrgyzstan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Kazakhstan and Ireland On 20 December 2017, Kazakhstan’s lower chamber of parliament has approved the Double Taxation Agreement (DTA) with Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Kazakhstan and India On 20 December 2017, Kazakhstan’s lower chamber of parliament has approved the amending protocol of Double Taxation Agreement (DTA) with India for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Azerbaijan and Denmark On 19 December 2017, the parliament of Denmark has approved the Double Taxation Agreement (DTA) with Azerbaijan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Belarus and Spain On 19 December 2017, the Upper Chamber of the Parliament of Belarus has approved the Double Taxation Agreement (DTA) with Spain for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Ecuador and Russia On 14 December 2017, The National Assembly of Ecuador has approved the Double Taxation Agreement (DTA) with Russia. The agreement contains Dividends rate 5% for at least 25% holding; otherwise 10%, Interest rate 10%, Royalties rate 15% and 10% may apply for the use of, or the right to use, industrial, commercial, or scientific equipment.
Latvia and Switzerland On 13 December 2017, the parliament of Switzerland has approved the amending protocol of Double Taxation Agreement (DTA) with Latvia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Austria and Ukraine On 13 December 2017, the Cabinet of Ministers of Ukraine has authorized to sign an amending protocol of Double Taxation Agreement (DTA) with Austria. The protocol increased withholding tax rate for dividends to 15%, interest 5%, royalties 5% and copyright of literary works and artworks, including cinema 10%. It also updated Exchange of Information Article in accordance with the OECD standard for information exchange.
Chile and Ireland On 12 December 2017, Irish Revenue has announced the activation of the MFN clause for Interest and Royalties article contained in the protocol of the Double Taxation Agreement (DTA) with Chile after the agreement between Chile and Japan.
Latvia and Saudi Arabia On 12 December 2017, the Cabinet of Latvia has approved to sign a Double Taxation Agreement (DTA) with Saudi Arabia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Czech Republic and Taiwan On 12 December 2017, the Double Taxation Agreement (DTA) between Czech Republic and Taiwan was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Brazil and Korea (Rep.) On 11 December 2017, the Senate of Brazil has approved the amending protocol of Double Taxation Agreement (DTA) with Korea Republic.
Barbados and Mauritius On 11 December 2017, Barbados and Mauritius have signed a protocol amending the Double Taxation Agreement (DTA). The amendment provides for the exchange of information on taxation between the two countries.
UAE and Maldives On 10 December 2017, the United Arab Emirates Cabinet has approved the Double Taxation Agreement (DTA) with Maldives for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
UAE and Iraq On 10 December 2017, the United Arab Emirates Cabinet has approved the Double Taxation Agreement (DTA) with Iraq for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Jordan and Tajikistan On 10 December 2017, the Double Taxation Agreement (DTA) between Jordan and Tajikistan was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Amman.
Kosovo and Luxembourg On 8 December 2017, the Double Taxation Agreement (DTA) between Kosovo and Luxembourg was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Luxembourg.
Ethiopia and Singapore On 8 December 2017, the Double Taxation Agreement (DTA) between Ethiopia and Singapore was entered into force. The DTA applies from 8 July 2018 for Ethiopia and 1 January 2018 for Singapore. The agreement contains Dividends rate 5%, Interest rate 5% and Royalties rate 5%.
Madagascar and Morocco On 7 December 2017, the National Assembly of Madagascar has approved the Double Taxation Agreement (DTA) with Morocco for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Madagascar and Canada On 7 December 2017, the National Assembly of Madagascar has approved the Double Taxation Agreement (DTA) with Canada for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Belarus and Spain On 7 December 2017, the House of Representatives of Belarus has approved the Double Taxation Agreement (DTA) with Spain.
Brazil and India On 5 December 2017, Brazil has ratified the Double Taxation Agreement (DTA) with India to update the Exchange of Information Article in accordance with the OECD standard for information exchange.
Croatia and Kosovo On 4 December 2017, the Double Taxation Agreement (DTA) between Croatia and Kosovo was entered into force. The DTA applies from 1 January 2018. The agreement contains Dividends rate 5% for at least 25% holding; otherwise 10%, Interest rate 5%, Royalties rate 5%.
France and Portugal On 1 December 2017, the amending protocol of Double Taxation Agreement (DTA) between France and Portugal was entered into force.
Israel and Albania On 1 December 2017, the Council of Ministers of Albania authorized to sign a Double Taxation Agreement (DTA) with Israel for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Cyprus and Luxembourg On 1 December 2017, the Cabinet of Luxembourg has approved the Double Taxation Agreement (DTA) with Cyprus for ratification.
Switzerland and UK On 30 November 2017, the United Kingdom has signed a protocol to the Double Taxation Agreement (DTA) with Switzerland.
Belarus and Hong Kong On 30 November 2017, the Double Taxation Agreement (DTA) between Belarus and Hong Kong was entered into force. The DTA applies from 1 January 2018 for Belarus and 1 April 2018 for Hong Kong. The agreement contains Dividends rate 5%, Interest rate 5%, Royalties rate 5% and 3% rate may apply for the use of, or the right to use, aircraft.
Brazil and South Africa On 30 November 2017, the Brazilian Senate has approved the amending protocol of Double Taxation Agreement (DTA) with South Africa.
Brazil and Korea (Rep.) On 30 November 2017, the Brazilian Chamber of Deputies has approved the amending protocol of Double Taxation Agreement (DTA) with Korea Republic to replace the Exchange of Information Article in accordance with the OECD standard for information exchange.
Latvia and Singapore On 30 November 2017, Latvia ratified the amending protocol of Double Taxation Agreement (DTA) with Singapore for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Ethiopia and Slovak Republic On 29 November 2017, the Slovak Republic has ratified the Double Taxation Agreement (DTA) with Ethiopia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The agreement contains Dividends rate 5% for at least 10% holding; otherwise 10%, Interest rate 5%, Royalties rate 5%.
Germany and Turkmenistan On 28 November 2017, the Double Taxation Agreement (DTA) between Germany and Turkmenistan was entered into force. The DTA applies from 1 January 2018. From this date, the new treaty replaces the existing DTA of 1981.
Germany and Armenia On 23 November 2017, the Double Taxation Agreement (DTA) between Armenia and Germany was entered into force. The DTA applies from 1 January 2018. From this date, the new treaty replaces the existing DTA of 1981.
Netherlands and Zambia On 8 November 2017, the Netherlands has ratified the Double Taxation Agreement (DTA) with Zambia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Comoros and Mauritius On 6 October 2017, the Double Taxation Agreement (DTA) between Comoros and Mauritius was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Botswana and Zambia On 14 August 2015, the Double Taxation Agreement (DTA) between Botswana and Zambia was entered into force. The agreement contains Dividends rate 5% for at least 25% holding; otherwise 7%, Interest rate 10%, Royalties rate 10%.
Iran and Kenya On 13 July 2017, the Double Taxation Agreement (DTA) between Iran and Kenya was entered into force. The DTA applies from 21 March 2018 for Iran and 1 January 2018 for Kenya. The agreement contains Dividends rate 5%, Interest rate 10% and Royalties rate 10%.
Hungary and Oman On 18 March 2017, The Double Taxation Agreement (DTA) between Hungary and Oman was entered into force. The DTA applies from 1 January 2018. The agreement contains Dividends rate 0%, Interest rate 0% and Royalties rate 8%.
Kenya and UAE On 22 February 2017, the Double Taxation Agreement (DTA) between Kenya and United Arab Emirates was entered into force. The DTA applies from 1 January 2018. The agreement contains Dividends rate 5%, Interest rate 10% and Royalties rate 10%.
Barbados and UAE On 18 February 2016, the Double Taxation Agreement (DTA) between Barbados and United Arab Emirates was entered into force. The DTA applies from 1 January 2014. The agreement contains Dividends rate 0%, Interest rate 0%, Royalties rate 0%.