Nigeria and Qatar On 28 February 2016, an income tax treaty between Nigeria and Qatar was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Doha.
Armenia and Greece On 25 February 2016, the Armenian government authorized the signing of an amending protocol of income and capital tax treaty with Greece for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Serbia and Korea On 24 February 2016, Serbia ratified the income tax treaty with Korea for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The ratification law was published in the Official Gazette on 26 February 2016.
Serbia and Luxembourg On 24 February 2016, Serbia ratified 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. The ratification law was published in the Official Gazette on 26 February 2016.
United Kingdom and Uruguay On 24 February 2016, an income and capital tax treaty between the United Kingdom and Uruguay was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Montevideo.
Finland and Germany On 19 February 2016, an income and capital tax treaty between Finland and Germany 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 1979.
Czech Republic and Kazakhstan On 18 February 2016, the President of Kazakhstan ratified the amending protocol of income and capital tax treaty with Czech Republic that was signed on 24 November 2014.
France and Singapore On 18 February 2016, the French Senate approved the income 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 1974, as amended by the 2009 protocol.
France and Switzerland On 18 February 2016, the French Senate approved the amending protocol of income and capital tax treaty with Switzerland that was signed on 25 June 2014.
Belgium and Switzerland On 18 February 2016, the Belgian parliament approved the amending protocol of income and capital tax treaty with Switzerland that was signed on 10 April 2014. The ratification of the protocol is subject to final approval by the King.
Egypt and Kuwait On 17 February 2016, the Egyptian Council of Ministers approved the income tax treaty with Kuwait 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 2004.
Czech Republic and Iran On 15 February 2016, the Czech Republic ratified the income tax treaty with Iran for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Czech Republic and Kazakhstan On 15 February 2016, the Czech Republic ratified the amending protocol of income and capital tax treaty with Kazakhstan that was signed on 24 November 2014.
Singapore and Rwanda On 15 February 2016, the income tax treaty between Rwanda 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 will apply from 1 January 2017.
Singapore and Thailand On 15 February 2016, the income tax treaty between Singapore and Thailand 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 replaces the existing DTA of 1975.
Korea and Serbia On 11 February 2016, the Serbian government approved the income tax treaty with Korea for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Mauritius and Morocco On 11 February 2016, the Moroccan Council of Government approved the income tax treaty with Mauritius for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Luxembourg and Senegal On 10 February 2016, an income tax treaty between Luxembourg and Senegal was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Azerbaijan and Sweden On 10 February 2016, an income tax treaty between Azerbaijan and Sweden was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Baku.
Armenia and Sweden On 9 February 2016, an income and capital tax treaty between Armenia and Sweden was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Yerevan.
Saudi Arabia and Morocco On 8 February 2016, the Saudi Arabian cabinet approved the income tax treaty with Morocco for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Saudi Arabia and Portugal On 8 February 2016, the Saudi Arabian cabinet approved the income tax treaty with Portugal that was signed on 8 April 2015.
Pakistan and Uzbekistan On 8 February 2016, the President of Uzbekistan signed a law ratifying the amending protocol of income tax treaty with Pakistan that was signed on 17 November 2015 in Tashkent.
Morocco and Albania On 6 February 2016, the Moroccan Council of Ministers 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.
Morocco and Saudi Arabia On 6 February 2016, the Moroccan Council of Ministers approved the income tax treaty with Saudi Arabia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Armenia and Montenegro On 4 February 2016, the Armenian government authorized the signing of an income and capital tax treaty with Montenegro for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Botswana and Ireland On 3 February 2016, the income tax treaty between Botswana and Ireland was entered into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The treaty generally applies for Botswana from 4 March 2016 for withholding taxes and from 1 July 2017 for other taxes and for Ireland from 1 January 2017.
Bahrain and Tajikistan On 1 February 2016, Bahrain ratified the income tax treaty with Tajikistan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
China and Russia On 31 January 2016, the Russian president signed a Law ratifying the income tax treaty and the amending protocol with China. Once in force and effective, the new treaty and protocol will replace the existing DTA of 1994.
Czech Republic and Chile On 26 January 2016, the income and capital tax treaty between Chile and Czech Republic was approved for ratification by the Czech Senate for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Italy and Taiwan On 31 December 2015, the income tax treaty between Italy and Taiwan was entered into force that was signed on 1 June 2015. This agreement was applied from 1 January 2016.
Kyrgyzstan and UAE On 16 December 2015, the income tax treaty between Kyrgyzstan 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. The treaty was applied from 1 January 2016.
Estonia and Luxembourg On 11 December 2015, the income and capital tax treaty between Estonia and Luxembourg was entered into force. The treaty was applied from 1 January 2016. From this date, the new treaty replaced the DTA of 2006.
Ivory Coast and Tunisia In December 2015, the income tax treaty between Ivory Coast and Tunisia 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.
Qatar and South Africa On 2 December 2015, the income tax treaty between Qatar 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. The treaty was applied from 1 January 2016.