| Austria and Israel | On 1 March 2018, the Double Taxation Agreement (DTA) between Austria and Israel will enter into force and applies from 1 January 2019. From this date, the new DTA replaces the existing DTA of 1970. |
| Croatia and Kazakhstan | On 26 January 2018, Croatia has ratified the Double Taxation Agreement (DTA) with Kazakhstan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
| Colombia and Italy | On 26 January 2018, the Double Taxation Agreement (DTA) between Colombia and Italy was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Rome. The agreement contains Dividends rate 5% for at least 20% holding; otherwise 15%, Interest rate 10% and Royalties rate 10%. |
| India and Kazakhstan | On 25 January 2018, the Senate of Kazakhstan approved the amending protocol of Double Taxation Agreement (DTA) with India. |
| Estonia and Kyrgyzstan | On 25 January 2018, as per press release, Mr. Sooronbay Jeenbekov, the President of Kyrgyzstan has signed a law ratifying the Double Taxation Agreement (DTA) with Estonia. |
| UK and Uzbekistan | On 24 January 2017, the amending protocol of Double Taxation Agreement (DTA) between the United Kingdom and Uzbekistan was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
| Saudi Arabia and UAE | On 23 January 2018, the Saudi cabinet authorized the Minister of Finance (MoF) to sign the Double Taxation Agreement (DTA) with the United Arab Emirates (UAE) for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
| Bahrain and Egypt | On 22 January 2018, the cabinet of Bahrain approved the law ratifying the Double Taxation Agreement (DTA) with Egypt 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 25% holding; otherwise 10%, Interest rate 10% and Royalties rate 10%. |
| Italy and Jamaica | On 19 January 2018, the Double Taxation Agreement (DTA) between Italy and Jamaica was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Kingston. |
| Azerbaijan and Kazakhstan | On 17 January 2018, the lower chamber of parliament of Kazakhstan has approved the amending protocol of Double Taxation Agreement (DTA) with Azerbaijan. |
| Luxembourg and Senegal | On 17 January 2018, Senegal’s Council of Ministers 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. |
| Ecuador and Russia | On 17 January 2018, Ecuador ratified the Double Taxation Agreement (DTA) with Russia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
| Kosovo and Luxembourg | On 16 January 2018, Mr. Hashim Thaçi, the President of Kosovo approved to ratify the Double Taxation Agreement (DTA) with Luxembourg. |
| Iceland and Japan | On 15 January 2018, the Double Taxation Agreement (DTA) between Iceland and Japan was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Reykjavik. The agreement contains Dividends rate 0% for at least 25% holding, 5% for at least 10% holding; otherwise 15%, Interest rate 0% and Royalties rate 0%. |
| Czech Republic and Korea (Rep.) | On 12 January 2018, the Double Taxation Agreement (DTA) between Czech Republic and Korea (Rep.) was signed in Seoul. Once in force and effective, the new DTA will replace the existing DTA of 1992. |
| Austria and Japan | On 10 January 2018, the Council of Ministers of Austria approved to ratify 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. |
| Madagascar and Morocco | On 10 January 2018, the Constitutional Court of Madagascar has approved to ratify 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 10 January 2018, the Constitutional Court of Madagascar has approved to ratify 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. |
| UAE and Moldova | On 7 January 2018, the Cabinet of United Arab Emirates (UAE) has approved the Double Taxation Agreement (DTA) with Moldova for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
| UAE and Croatia | On 7 January 2018, the Cabinet of United Arab Emirates (UAE) has approved the Double Taxation Agreement (DTA) with Croatia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
| Cyprus and Saudi Arabia | On 3 January 2018, the Double Taxation Agreement (DTA) between Cyprus 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. |
| Azerbaijan and Denmark | On 31 December 2017, the Double Taxation Agreement (DTA) between Azerbaijan and Denmark was entered into force and applies from 1 January 2018. |
| Singapore and Sri Lanka | On 31 December 2017, the Double Taxation Agreement (DTA) between Singapore and Sri Lanka was entered into force. The DTA applied from 1 January 2018. The agreement contains Dividends rate 7.5% for at least 25% holding; otherwise 10%, Interest rate 10% and Royalties rate 10%. From this date, the new DTA replaces the existing DTA of 1979. |
| Singapore and Cambodia | On 29 December 2017, the Double Taxation Agreement (DTA) between Cambodia and Singapore was entered into force. The agreement contains Dividends rate 10%, Interest rate 10% and Royalties rate 10% and applies from 1 January 2018. |
| Ireland and Kazakhstan | On 29 December 2017, the Double Taxation Agreement (DTA) between Ireland and Kazakhstan was entered into force and applies from 1 January 2018. The agreement contains Dividends rate 5% for at least 25% holding; otherwise 15%, Interest rate 10% and Royalties rate 10% |
| Azerbaijan and Israel | On 28 December 2017, the Double Taxation Agreement (DTA) between Azerbaijan and Israel was entered into force and applies from 1 January 2018. The agreement contains Dividends rate 15%, Interest rate 10% and Royalties rate 5% for any patent and lease; otherwise 10%. |
| Belarus and Spain | On 28 December 2017, Belarus has ratified 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. |
| Cambodia and Thailand | On 26 December 2017, the Double Taxation Agreement (DTA) between Cambodia and Thailand was entered into force. The agreement contains Dividends rate 10%, Interest rate 10% for interest received by any financial institution and Royalties rate 10% and applies from 1 January 2018. |
| Azerbaijan and Denmark | On 26 December 2017, Denmark has ratified 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. |
| Germany and Macedonia | On 22 December 2017, Macedonia has ratified the amending protocol of Double Taxation Agreement (DTA) with Germany for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
| Ethiopia and Mozambique | On 18 August 2017, as published in Official Gazette, Ethiopia has ratified the Double Taxation Agreement (DTA) with Mozambique for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
| Brazil and India | On 6 August 2017, the amending protocol of Double Taxation Agreement (DTA) between Brazil and India was entered into force to update the Exchange of Information Article in accordance with the OECD standard for information exchange. |
| Ethiopia and Palestine | On 14 July 2017, as published in Official Gazette, Ethiopia has ratified the Double Taxation Agreement (DTA) with Palestine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
| Ethiopia and Morocco | On 13 July 2017, as published in Official Gazette, Ethiopia has ratified 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. |
| Ethiopia and Slovak Republic | On 12 July 2017, as published in Official Gazette, Ethiopia has ratified the Double Taxation Agreement (DTA) with Slovak Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
| Ethiopia and Poland | On 12 July 2017, as published in Official Gazette, Ethiopia has ratified the Double Taxation Agreement (DTA) with Poland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
| Italy and Panama | On 1 June 2017, the Double Taxation Agreement (DTA) between Italy and Panama was entered into force and applies from 1 January 2018. The agreement contains Dividends rate 5% for at least 25% holding; otherwise 10%, Interest rate 5% if the beneficial owner is a bank; otherwise 10% and Royalties rate 10%. |
