Tax Treaty News: December 2021

Korea (Rep.) and Tajikistan	On 29 November 2021, Tajikistan and Korea (Rep.) signed an amending protocol to update the Double Taxation Agreement (DTA) between them.
Ivory Coast and UAE	On 25 November 2021, Emirates News Agency announced that, the Double Taxation Agreement (DTA) between Ivory Coast and the United Arab Emirates (UAE) was signed during the Expo 2020.
Congo (Rep.) and Rwanda	On 24 November 2021, the Double Taxation Agreement (DTA) between Congo (Rep.) and Rwanda was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Netherlands and Poland	On 23 November 2021, According to an announcement on the website of the Polish President, Poland has ratified the amending protocol to the Double Taxation Agreement (DTA) with the Netherlands.
Netherlands and Poland	On 23 November 2021, Poland ratified the amending protocol to the Double Taxation Agreement (DTA) with the Netherlands.
Oman and Qatar	On 22 November 2021, the Double Taxation Agreement (DTA) between Oman and Qatar was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Ireland and Isle of Man	On 19 November 2021, the government of the Isle of Man declared that, an amending protocol to the Double Taxation Agreement (DTA) with Ireland was signed.
Colombia and Uruguay	On 19 November 2021, the Double Taxation Agreement (DTA) between Colombia and Uruguay was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Austria, Korea (Rep.), and UAE	On 19 November 2021, the Austria’s National Council approved the amending protocol to the Double Taxation Agreement (DTA) with the United Arab Emirates (UAE) and Korea (Rep.).
Slovenia and Sweden	On 18 November 2021, the Swedish parliament approved the Double Taxation Agreement (DTA) with Slovenia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Belgium, India, Luxembourg, and Russia	On 18 November 2021, the Belgian Federal parliament approved the amending protocol to the Double Taxation Agreement (DTA) with India, Russia, and Luxembourg.
Sweden and UK	On 18 November 2021, Sweden ratified the amending protocol to the Double Taxation Agreement (DTA) with the United Kingdom (UK).
Korea (Rep.) and Taiwan	On 17 November 2021, the Double Taxation Agreement (DTA) between Taiwan and Korea (Rep.) was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Japan, North Macedonia, and Switzerland	On 17 November 2021, the Swiss Federal Council adopted the protocols of amendment to the Double Taxation Agreements (DTAs) with Japan and North Macedonia. In particular, the protocols implement the minimum standards for DTAs.
Kuwait and Luxembourg	On 16 November 2021, Luxembourg’s Chamber of Deputies approved the amending protocol to the Double Taxation Agreement (DTA) with Kuwait.
Malta and Poland	On 15 November 2021, Poland ratified the amending protocol to the Double Taxation Agreement (DTA) with Malta.
Malta and Poland	On 15 November 2021, Poland ratified the amending protocol to the Double Taxation Agreement (DTA) with Malta.
UAE and Monaco	On 13 November 2021, the Double Taxation Agreement (DTA) between Monaco and the United Arab Emirates (UAE) was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Luxembourg and Rwanda	On 12 November 2021, the Cabinet of Rwanda approved the Double Taxation Agreement (DTA) with Luxembourg for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Armenia and Switzerland	On 12 November 2021, Switzerland and Armenia signed an amending protocol to update the Double Taxation Agreements (DTAs) between them.
Andorra and Hungary	On 11 November 2021, the General Council of Andorra ratified the Double Taxation Agreement (DTA) with Hungary.
Sweden and UK	On 10 November 2021, the Swedish parliament approved the amending protocol to the Double Taxation Agreement (DTA) with the United Kingdom (UK).
Albania and Israel	On 10 November 2021, Albania ratified the Double Taxation Agreement (DTA) with Israel.
Belgium and France	On 9 November 2021, the Double Taxation Agreement (DTA) between Belgium and France 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 1964.
Kosovo and Lithuania	On 4 November 2021, Lithuania ratified the Double Taxation Agreement (DTA) with Kosovo.
Cyprus and Switzerland	On 3 November 2021, the amending protocol to the Double Taxation Agreement (DTA) between Cyprus and Switzerland entered into force. The protocol will apply from 1 January 2022.
France, Luxembourg, and Moldova	On 3 November 2021, the government of Moldova approved to sign the Double Taxation Agreement (DTA) with France and an amending protocol to the DTA with Luxembourg.
Saudi Arabia and Taiwan	On 1 November 2021, the Double Taxation Agreement (DTA) between Saudi Arabia and Taiwan entered into force. The DTA contains withholding tax rates for Dividends 12.5%, Interest 10%, and Royalties may vary between 4% and 10%. The DTA will apply from 1 January 2022.
Germany and Liechtenstein	On 29 October 2021, the amending protocol to the Double Taxation Agreement (DTA) between Germany and Liechtenstein was entered into force. The protocol will apply from 1 January 2022.
Malta, Netherlands, and Poland	On 29 October 2021, the Polish Senate approved the amending protocol to the Double Taxation Agreement (DTA) with the Netherlands and Malta.
Germany and Mauritius	On 29 October 2021, the amending protocol to the Double Taxation Agreement (DTA) between Germany and Mauritius was signed, in Berlin.
Turkey and Venezuela	On 14 October 2021, the Double Taxation Agreement (DTA) between Turkey and Venezuela was entered into force. The DTA contains withholding tax rates for Dividends 5% for at least 25% capital holding; otherwise 10%, Interest 10%, Royalties 10%. The DTA will apply from 1 January 2022.