Tax Treaty News: July 2019

Zambia and China	On 27 June 2019, the Double Taxation Agreement (DTA) between Zambia and Italy was signed in Osaka.
Cambodia and Hong Kong	On 26 June 2019, the Double Taxation Agreement (DTA) between Cambodia and Hong Kong was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The agreement contains Dividends rate 10%, Interest rate 10%, and Royalties rate 10%.
Japan, Luxembourg, Spain, Switzerland, and US	On 25 June 2019, the United States Senate Foreign Relations Committee approved the amending protocol to the Double Taxation Agreement (DTA) with Japan, Luxembourg, Spain, and Switzerland, respectively.
Austria and Russia	On 20 June 2019, the amending protocol to the Double Taxation Agreement (DTA) between Austria and Russia was entered into force and applies from 1 January 2020.
Italy and Uruguay	On 19 June 2019, the Italian Council of Ministers has approved the Double Taxation Agreement (DTA) with Uruguay.
Sweden and Switzerland	On 19 June 2019, the officials from Sweden and Switzerland signed an amending protocol to update the Double Taxation Agreement (DTA) between them, in Stockholm.
Italy and China	On 19 June 2019, the Italian Council of Ministers has approved the Double Taxation Agreement (DTA) with China.
Belarus and Sudan	On 19 June 2019, the House of Representatives of Belarus approved the Double Taxation Agreement (DTA) with Sudan.
Tunisia and Singapore	On 18 June 2019, Tunisian Parliament approved the law for the ratification of the Double Taxation Agreement (DTA) with Singapore for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Croatia and Japan	On 14 June 2019, the parliament of Croatia approved the Double Taxation Agreement (DTA) with Japan.
Poland and Sri Lanka	On 14 June 2019, the Double Taxation Agreement (DTA) between Poland and Sri Lanka entered into force and applies from 1 January 2020. From this date the new DTA replaces the existing DTA of 1980. The agreement contains Dividends rate 10%, Interest rate 10%, and Royalties rate 10%.
India and Kyrgyzstan	On 14 June 2019, the officials from India and Kyrgyzstan signed an amending protocol to update the Double Taxation Agreement (DTA) between them, in Bishkek.
Ireland and Netherlands	On 13 June 2019, the Double Taxation Agreement (DTA) between Ireland and the Netherlands was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Dublin. Once in force and effective, the new DTA will replace the existing DTA of 1969.
Ireland and Switzerland	On 13 June 2019, Switzerland and Ireland signed an amending protocol to the Double Taxation Agreement (DTA) for the avoidance of double taxation with respect to taxes on income and capital, in Dublin.
Colombia and Italy	On 12 June 2019, the Senate of Colombia approved the Double Taxation Agreement (DTA) with Italy.
Netherlands and Switzerland	On 12 June 2019, the officials from Netherlands and Switzerland signed an amending protocol to update the Double Taxation Agreement (DTA) between them, in The Hague.
Latvia and Germany	On 11 June 2019, Mr. Arturs Krišjānis Kariņš, the Latvian Prime Minister has authorized the Minister of Finance (MoF) to sign the amending protocol to the Double Taxation Agreement (DTA) with Germany.
Italy and Ecuador	On 11 June 2019, the Italian Council of Ministers approved the amending protocol to the Double Taxation Agreement (DTA) with Ecuador.
Korea (Rep. Of) and UAE	On 9 June 2019, the United Arab Emirates (UAE) Cabinet approved the amending protocol to the Double Taxation Agreement (DTA) with Korea (Rep. Of).
Korea (Rep. Of) and Turkmenistan	On 8 June 2019, the government of Turkmenistan announced that the parliament has approved the amending protocol to the Double Taxation Agreement (DTA) with Korea (Rep. Of).
Brazil and Uruguay	On 7 June 2019, the Double Taxation Agreement (DTA) between Brazil and Uruguay was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Brasilia.
Latvia and Kosovo	On 6 June 2019, Mr. Arturs Krišjānis Kariņš, the Latvian Prime Minister has authorized the Minister of Finance (MoF) to sign the Double Taxation Agreement (DTA) with Kosovo.
Denmark and Sri Lanka	On 4 June 2019, the Sri Lankan Cabinet approved to sign the Double Taxation Agreement (DTA) with Denmark. Once in force and effective, the new DTA will replace the existing DTA of 1981.
Liberia and Morocco	On 4 June 2019, the Moroccan Council of Government approved the Double Taxation Agreement (DTA) with Liberia.
Czech Republic and Qatar	On 3 June 2019, the Czech government approved to sign the Double Taxation Agreement (DTA) with Qatar.
Iran and Switzerland	On 3 June 2019, the officials from Iran and Switzerland have signed an amending protocol to update the Double Taxation Agreement (DTA) between them, in Teheran.
Japan and Spain	On 29 May 2019, the Japanese upper house of parliament has approved the Double Taxation Agreement (DTA) with Spain. Once in force and effective, the new DTA will replace the existing DTA of 1974.
Japan and Ecuador	On 29 May 2019, the Japanese upper house of parliament has approved the Double Taxation Agreement (DTA) with Ecuador.
Japan and Croatia	On 29 May 2019, the Japanese upper house of parliament has approved the Double Taxation Agreement (DTA) with Croatia.
Japan and Colombia	On 29 May 2019, the Japanese upper house of parliament has approved the Double Taxation Agreement (DTA) with Colombia.
Canada and Madagascar	On 27 May 2019, the Canadian Parliament announced Royal Assent for a law ratifying the Double Taxation Agreement (DTA) and protocol with Madagascar.
Belgium and Ireland	On 14 May 2019, the amending protocol to the Double Taxation Agreement (DTA) between Belgium and Ireland was entered into force. The protocol applies for criminal tax matters from the date of its entry into force (14 May 2019), and for all other matters from 1 January 2020.
Paraguay and Uruguay	On 30 March 2019, the Double Taxation Agreement (DTA) between Paraguay and Uruguay was entered into force and applies from 1 January 2020. The agreement contains Dividends rate 15%, Interest rate 15%, and Royalties rate 15%.
Brazil and Denmark	On 20 March 2019, the amending protocol to the Double Taxation Agreement (DTA) between Brazil and Denmark entered into force and applies from 1 January 2020.