Tax Treaty News: February 2020

Liechtenstein and Lithuania	On 19 February 2020, the Double Taxation Agreement (DTA) between Liechtenstein and Lithuania will enter into force and applies from 1 January 2021.
Czech Republic and Taiwan	On 30 January 2020, the Senate of the Czech Republic approved the Double Taxation Agreement (DTA) with Taiwan.
Botswana and France	On 30 January 2020, the Senate of France approved the amending protocol to the Double Taxation Agreement (DTA) with Botswana.
Burkina Faso and UAE	On 29 January 2020, the government of the United Arab Emirates (UAE) announced that the Double Taxation Agreement (DTA) was signed with Burkina Faso, in Abu Dhabi.
Bulgaria and Pakistan	On 23 January 2020, the parliament of Bulgaria approved the Double Taxation Agreement (DTA) with Pakistan. The DTA contains Dividends rate 12.5%, Interest rate 10% and Royalties rate 12.5%.
Ghana and Mauritius	On 22 January 2019, the Double Taxation Agreement (DTA) between Ghana and Mauritius was entered into force and applies from 1 January 2020.
Czech Republic and Senegal	On 22 January 2020, the Double Taxation Agreement (DTA) between Czech Republic and Senegal was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Dakar. The DTA contains Dividends rate 5% for at least 25% capital holding; otherwise 10%, Interest rate 10%, and Royalties rate 10%.
Argentina, Turkey and Rwanda	On 15 January 2020, the Turkish parliament approved the Double Taxation Agreement (DTA) with Argentina and Rwanda.
Turkey and Uzbekistan	On 15 January 2020, the parliament of Turkey approved the amending protocol to the Double Taxation Agreement (DTA) with Uzbekistan.
Singapore and Ukraine	On 14 January 2020, the parliament of Ukraine approved the ratification of amending protocol to the Double Taxation Agreement (DTA) Singapore.
Chad and Turkey	On 14 January 2020, the parliament of Turkey approved the Double Taxation Agreement (DTA) with Chad. The DTA contains Dividends rate 10% for at least 10% capital holding; otherwise 15%, Interest rate 10%, and Royalties rate 10%.
Gabon and Italy	On 8 January 2020, the Italian Senate approved the Double Taxation Agreement (DTA) with Gabon for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Japan and Morocco	On 8 January 2020, the Government of Japan and the Government of the Kingdom of Morocco signed the Double Taxation Agreement (DTA), in Rabat. The DTA contains Dividends rate 5% for at least 10% capital holding; otherwise 10%, Interest rate 10%, and Royalties rate 5% for the use of, or the right to use, industrial, commercial or scientific equipment; otherwise 10%.
Czech Republic and San Marino	On 6 January 2020, the Czech government approved to sign the Double Taxation Agreement (DTA) with San Marino for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Chile and UAE	On 31 December 2019, the Double Taxation Agreement (DTA) between Chile 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, in Chile.
Cyprus and Kazakhstan	On 30 December 2019, Mr. Kassym Jomart Tokayev, the President of Kazakhstan signed a law ratifying the Double Taxation Agreement (DTA) with Cyprus.
Bulgaria and Pakistan	On 27 December 2019, the Council of Ministers of Bulgaria approved the Double Taxation Agreement (DTA) with Pakistan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Ukraine and UK	On 5 December 2019, the amending protocol to the Double Taxation Agreement (DTA) between Ukraine and the United Kingdom (UK) was entered into force and applies from 1 January 2020.
Albania and Saudi Arabia	On 1 December 2019, the Double Taxation Agreement (DTA) between Albania and Saudi Arabia was entered into force and applies from 1 January 2020. The DTA contains Dividends rate 5%, Interest rate 6%, and Royalties rate 5% for the use of, or the right to use, industrial, commercial, or scientific equipment; otherwise 8%.
Kosovo and Netherlands	On 1 January 2019, the Double Taxation Agreement (DTA) between Kosovo and the Netherlands was terminated by the Netherlands.
Barbados and Mauritius	On 15 September 2018, the amending protocol to the Double Taxation Agreement (DTA) between Barbados and Mauritius was entered into force and applies from 15 September 2018.
Cape Verde and Mauritius	On 5 March 2018, the Double Taxation Agreement (DTA) between Cape Verde and Mauritius was entered into force and applies from 1 January 2019.