Czech Republic and Kazakhstan On 28 January 2016, Kazakhstan’s Senate adopted a law approving the amending protocol of income and capital tax treaty with Czech Republic that was signed on 24 November 2014.
China and Russia On 26 January 2016, the lower chamber of the Russian parliament approved the amending protocol of income tax treaty with China that was signed on 8 May 2015. Once in force and effective, the new treaty and protocol will replace the existing DTA of 1994.
Belarus and Ecuador On 27 January 2016, an income and capital tax treaty between Belarus and Ecuador was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Minsk.
Armenia and India On 27 January 2016, India signed an amending protocol to update the existing income tax treaty with Armenia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Delhi.
Switzerland and Italy On 26 January 2016, the Swiss parliament approved the amending protocol of income and capital tax treaty with Italy that was signed on 23 February 2015, as amended by the 1978 protocol.
Morocco and Sao Tome and Principe On 25 January 2016, an income tax treaty between Morocco and Sao Tome and Principe was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Rabat.
Estonia and Oman On 25 January 2016, the Shura Council of Oman authorized the signing of an income tax treaty with Estonia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Vietnam and India According to Vietnamese government’s press release of 25 January 2016, the Prime Minister authorized the Minister of Finance to sign an amending protocol to update the existing DTA with India.
Korea and Serbia On 22 January 2016, an income tax treaty between Korea Rep. and Serbia was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Belgrade.
Chile and Japan On 21 January 2016, an income tax treaty between Chile and Japan was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Santiago.
Iran and Slovak Republic On 19 January 2016, an income tax treaty between Iran and Slovak Republic was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Tehran.
Nigeria and UAE On 19 January 2016, an income tax treaty between Nigeria and the United Arab Emirates was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Abu Dhabi.
Hong Kong and Russia On 18 January 2016, an income tax treaty between Hong Kong and Russia was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Hong Kong.
Mexico and Saudi Arabia On 17 January 2016, an income tax treaty between Mexico and Saudi Arabia was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Riyadh.
Guinea and Morocco On 15 January 2016, the income tax treaty between Guinea and Morocco was entered into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The treaty will apply from 1 January 2017.
Luxembourg and Serbia On 14 January 2016, the Serbian government approved 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 treaty still needs to be sent to the parliament for ratification procedures.
Croatia and Luxembourg On 13 January 2016, the income tax treaty between Croatia and Luxembourg was entered into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The treaty will apply from 1 January 2017.
San Marino and Vietnam On 13 January 2016, the income tax treaty between San Marino and Vietnam was entered into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The treaty will apply from 1 January 2017.
Canada and Taiwan On 13 January 2016, an income tax treaty between Canada and Taiwan was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Taipei.
Germany and Netherlands On 11 January 2016, Germany signed an amending protocol to update the existing income tax treaty with Netherlands for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Costa Rica and Germany On 11 January 2016, Costa Rica 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. The ratification law still required to be published in the Official Gazette.
Curaçao and Malta Malta ratified the income tax treaty with Curaçao for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, by way of Legal Notice 1 of 2016, as published in the Official Gazette of 5 January 2016.
Cyprus and Georgia On 4 January 2016, the income tax treaty between Cyprus and Georgia was entered into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The treaty will apply from 1 January 2017.
Georgia and Iceland On 31 December 2015, the income tax treaty between Georgia and Iceland 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.
Venezuela and Saudi Arabia On 30 December 2015, the National Assembly of Venezuela approved a law ratifying the income tax treaty with Saudi Arabia, as published in the Official Gazette of 30 December.
Ireland and Germany On 30 December 2015, the amending protocol of income and capital tax treaty between Germany and Ireland was entered into force that was signed on 3 December 2014. The protocol was applied from 1 January 2016.
Cyprus and Ethiopia On 30 December 2015, an income tax treaty between Cyprus and Ethiopia was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
United Kingdom and Germany On 29 December 2015, the amending protocol of income and capital tax treaty between Germany and United Kingdom was entered into force that was signed on 17 March 2014. The protocol was applied from 1 January 2016.
France and Germany On 24 December 2015, the amending protocol of income and capital tax treaty between France and Germany was entered into force that was signed on 31 March 2015, as amended by the 1969, 1989 and 2001 protocols. The protocol was applied from 1 January 2016.
New Zealand and Samoa On 23 December 2015, the income tax treaty between New Zealand and Samoa 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 for Samoa and from 1 April 2016 for New Zealand. From these dates, the new treaty replaced the existing DTA and TIEA of 2010.
Morocco and Guinea-Bissau On 23 December 2015, the Moroccan Chamber of Representatives approved the income tax treaty with Guinea-Bissau for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Ireland and Zambia On 23 December 2015, the income tax treaty between Ireland and Zambia 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. From this date, the new treaty replaced the existing DTA of 1971.
China and Germany On 22 December 2015, Germany ratified the income and capital tax treaty with China, by way of publication in the Official Gazette of 29 December 2015. Once in force and effective, the new treaty will replace the existing DTA of 1985.
Luxembourg and Uruguay On 18 December 2015, Uruguay 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, by way of Law No. 19.354.
United Kingdom and Kosovo On 16 December 2015, the income and capital tax treaty between Kosovo and United Kingdom 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. From this date, the new treaty replaced the existing DTA of 1981.
United Kingdom and Bulgaria On 15 December 2015, the income tax treaty between Bulgaria and United Kingdom 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. From this date, the new treaty replaced the existing DTA of 1987.
Czech Republic and Ukraine On 9 December 2015, the amending protocol of income and capital tax treaty between Czech Republic and Ukraine was entered into force that was signed on 21 October 2013. The protocol was applied from 1 January 2016.
Denmark and Ghana On 3 December 2015, the income tax treaty between Denmark and Ghana 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.
Korea and Gabon On 2 December 2015, the income tax treaty between Gabon and Korea Rep. 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.
Korea and Belgium On 1 December 2015, the amending protocol of income and capital tax treaty between Belgium and Korea Rep. was entered into force that was signed on 8 March 2010, as amended by the 1994 protocol. The protocol was applied from 1 January 2016.
France and Luxembourg On 1 February 2016, the amending protocol of income and capital tax treaty between France and Luxembourg was entered into force that was signed on 5 September 2014, as amended by the 1970 exchange of letters, and by the 1970, 2006 and 2009 protocols. The protocol will apply from 1 January 2017.
Austria and Belgium On 1 March 2016, the amending protocol of income and capital tax treaty between Austria and Belgium will enter into force that was signed on 10 September 2009. The protocol will apply from 1 January 2017.
Hungary and Uzbekistan According to a press release, the amending protocol of income and capital tax treaty between Hungary and Uzbekistan has entered into force that was signed on 25 November 2014. The protocol was applied from 1 January 2016.
Turkey and Kosovo On 15 October 2015, the income tax treaty between Kosovo and Turkey was entered into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The agreement was applied from 1 January 2016.
Belarus and India On 19 November 2015, the amending protocol of income and capital tax treaty between Belarus and India was entered into force that was signed on 3 June 2015. The protocol was applied from 19 November 2015.
Vietnam and Iran On 26 June 2015, the income tax treaty between Iran and Vietnam 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 for Vietnam and from 21 March 2016 for Iran.
Vietnam and Kazakhstan On 18 June 2015, the income tax treaty between Kazakhstan and Vietnam 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.