UAE and Uruguay The United Arab Emirates ratified the income and capital tax treaty with Uruguay by way of Decree No. 64/2015 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Andorra and UAE On 28 July 2015, an income tax treaty between Andorra and the United Arab Emirates signed in Andorra for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Bahrain and Portugal On 27 July 2015, the cabinet of Bahrain approved the income tax treaty between Bahrain and Portugal for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Mexico and Turkey On 23 July 2015, the income tax treaty between Mexico and Turkey 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 2016.
Kyrgyzstan and Saudi Arabia On 22 July 2015, Mr. Almazbek Atambayev, the President of Kyrgyzstan signed a law ratifying the income tax treaty with Saudi Arabia. This law was adopted by the Kyrgyzstan parliament on 17 June 2015.
Kyrgyzstan and UAE On 22 July 2015, Mr. Almazbek Atambayev, the President of Kyrgyzstan signed a law ratifying the income tax treaty with United Arab Emirates. This law was adopted by the Kyrgyzstan parliament on 17 June 2015.
Japan and United Kingdom On 22 July 2015, Japan and the United Kingdom signed an amending exchange of notes to update the income tax treaty, as amended by the 2013 protocol. The exchange of notes entered into force on 22 July 2015 and will apply from 1 April 2016 for Japan, for the United Kingdom from 1 April 2015 for corporate taxes, and from 6 April 2015 for income and capital gains taxes.
Kenya and Netherlands On 22 July 2015, an income tax treaty between Kenya and the Netherlands signed in Nairobi for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
United Kingdom and Zambia On 20 July 2015, the income and capital tax treaty between United Kingdom and Zambia 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 first January 2016. Once in force and effective, the new treaty will replace the existing DTA of 1972.
Cape Verde and Guinea-Bissau On 19 July 2015, According to a joint statement published by the tax authorities of Guinea-Bissau, Cape Verde and Guinea-Bissau signed a income tax treaty on 19 July 2015 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Netherlands and Zambia On 15 July 2015, an income tax treaty between the Netherlands and Zambia signed in Addis Ababa 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 1977.
Ireland and Ukraine On 15 July 2015, the Ukrainian parliament passed a law ratifying the income tax treaty with Ireland, by way of Bill No. 0049.
Oman and Switzerland On 14 July 2015, Oman ratified the income tax treaty with Switzerland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, by way of Royal Decree No. 31/2015.
Macedonia and Saudi Arabia On 14 July 2015, the government of Macedonia approved the income tax treaty between Macedonia and Saudi Arabia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Brunei and Luxembourg On 14 July 2015, an income tax treaty between Brunei and Luxembourg signed in Brussels for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Ethiopia and Poland On 13 July 2015, an income tax treaty between Ethiopia and Poland signed in Addis Ababa for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Liechtenstein and Switzerland On 10 July 2015, the income tax treaty between Liechtenstein and Switzerland was signed in Vaduz 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 1995.
Estonia and Morocco On 9 July 2015, the Moroccan Chamber of Counselors approved the income tax treaty with Estonia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
New Zealand and Samoa On 8 July 2015, an income tax treaty between the New Zealand and Samoa signed in Api 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 existing Exchange of Information Agreement of 2010.
Bulgaria and Norway On 8 July 2015, the Bulgarian parliament ratified the income tax treaty with Norway 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 1988.
United States and Vietnam On 7 July 2015, an income tax treaty between the United States and Vietnam signed in Washington for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Hong Kong and South Africa On 3 July 2015, Hong Kong ratified the income tax treaty with South Africa for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Hong Kong and United Arab Emirates On 3 July 2015, Hong Kong ratified the income tax treaty with United Arab Emirates for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Oman and Portugal On 2 July 2015, Oman ratified the income tax treaty with Portugal for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, by way of Royal Decree No. 27/2015.
France and Luxembourg On 1 July 2015, the French government approved the amending protocol that was signed on 5 September 2014, to the income tax treaty with Luxembourg, as amended by the 1970 exchange of letters, and by the 1970, 2006 and 2009 protocols. The protocol has been sent to the National Assembly for further approval.
France and Switzerland On 1 July 2015, the French government approved the amending protocol that was signed on 25 June 2014, to the income tax treaty with Switzerland, as amended by the 1969, 1997 and 2009 protocols. The protocol has been sent to the National Assembly for further approval.
Jersey and Rwanda On 26 June 2015, an income tax treaty between Jersey and Rwanda signed in London for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Hungary and Luxembourg On 23 June 2015, Hungary ratified the income 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. XCI, as published in the Official Gazette of 2 July 2015. Once in force and effective, the new treaty will replace the existing DTA of 1990.
Bahrain and Hungary On 19 June 2015, the income tax treaty between Bahrain and Hungary 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 2016.
Hong Kong and Italy On 18 June 2015, Italy ratified the income tax treaty with Hong Kong, by way of Law No. 96, as published in the Official Gazette No. 155.
Malta and Moldova On 17 June 2015, the income tax treaty between Malta and Moldova 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 2016.