Tax Treaty News: July 2021

Hungary and Kyrgyzstan	On 30 June 2021, Kyrgyzstan’s Parliament approved a bill ratifying the Double Taxation Agreement (DTA) with Hungary.
Ethiopia and Luxembourg	On 29 June 2021, the Double Taxation Agreement (DTA) between Ethiopia and Luxembourg was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Congo (Dem. Rep.) and Rwanda	On 26 June 2021, the Double Taxation Agreement (DTA) between Congo (Dem. Rep.) and Rwanda was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Austria and Ukraine	On 25 June 2021, the amending protocol to the Double Taxation Agreement (DTA) between Austria and Ukraine entered into force. The protocol will apply from 1 January 2022.
Ireland and Kosovo	On 25 June 2021, the Double Taxation Agreement (DTA) between Ireland and Kosovo was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Cyprus, Germany, Ireland, Netherlands, and UK	On 25 June 2021, the Federal Council of Germany approved the amending protocol to the Double Taxation Agreement (DTA) with the United Kingdom (UK), the Netherlands, Ireland, and Cyprus.
Austria and UAE	On 23 June 2021, Austria’s Council of Ministers authorized to sign an amending protocol to the Double Taxation Agreement (DTA) with the United Arab Emirates (UAE).
Saudi Arabia and Taiwan	On 22 June 2021, the Saudi Shura Council approved the Double Taxation Agreement (DTA) with Taiwan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Italy and Kosovo	On 22 June 2021, the Double Taxation Agreement (DTA) between Italy and Kosovo was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Liechtenstein and Switzerland	On 18 June 2021, the Swiss Council of States approved the amending protocol to the Double Taxation Agreement (DTA) with Liechtenstein.
Netherlands and Ukraine	On 15 June 2021, Ukraine ratified the amending protocol to the Double Taxation Agreement (DTA) with the Netherlands.
Austria and Korea (Rep.)	On 14 June 2021, an amending protocol to the Double Taxation Agreement (DTA) between Austria and Korea (Rep.) was signed, in Vienna.
Germany, Ireland, and UK	On 10 June 2021, the lower house of parliament of Germany approved the amending protocol to the Double Taxation Agreement (DTA) with the United Kingdom (UK) and Ireland.
Estonia, Germany, and Liechtenstein	On 8 June 2021, Germany ratified the amending protocol to the Double Taxation Agreement (DTA) with Liechtenstein and Estonia.
Netherlands and Russia	On 7 June 2021, Russian Ministry of Finance announce that, the Double Taxation Agreement (DTA) with the Netherlands will be terminated on 1 January 2022.
Egypt and UAE	On 3 June 2021, Egypt published Decree No. 558 in the Official Gazette regarding the ratification of the Double Taxation Agreement (DTA) with the United Arab Emirates (UAE).
Iran and Norway	On 3 June 2021, the Double Taxation Agreement (DTA) between Iran and Norway was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Greece, Portugal, and Sweden	On 2 June 2021, the parliament of Sweden has approved the termination of the Double Taxation Agreement (DTA) with Portugal and Greece with effect from 1 January 2022.
Cyprus and Netherlands	On 1 June 2021, the Double Taxation Agreement (DTA) between Cyprus and the Netherlands was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The DTA contains Dividends rate 0% for at least 5% capital holding; otherwise 15%, Interest rate 0% and Royalties rate 0%.
Cyprus, Malta, Liechtenstein, and Switzerland	On 31 May 2021, the Swiss National Assembly approved the amending protocol to the Double Taxation Agreement (DTA) with Cyprus, Malta, and Liechtenstein.
Qatar and Rwanda	On 28 May 2021, Rwanda ratified the Double Taxation Agreement (DTA) with Qatar.
Kuwait and Turkey	On 27 May 2021, Turkey approved the amending protocol to the Double Taxation Agreement (DTA) with Kuwait.
Austria and Tajikistan	On 26 May 2021, the amending protocol to the Double Taxation Agreement (DTA) between Austria and Tajikistan was entered into force. The protocol applied from 26 May 2021.
Germany, Sweden, and UK	On 26 May 2021, the United Kingdom (UK) has ratified the amending protocol to the Double Taxation Agreement (DTA) with Germany and Sweden.
Denmark and Germany	On 26 May 2021, Germany has ratified the amending protocol to the Double Taxation Agreement (DTA) with Denmark.
Georgia, Hong Kong, and Japan	On 25 May 2021, Georgia ratified the Double Taxation Agreement (DTA) with Hong Kong and Japan.
Ecuador and UAE	On 21 May 2021, Ecuador ratified the Double Taxation Agreement (DTA) with the United Arab Emirates (UAE).
Italy and Ecuador	On 20 May 2021, Italy ratified the amending protocol to the Double Taxation Agreement (DTA) with Ecuador.
Indonesia and Singapore	On 11 May 2021, Indonesia ratified the Double Taxation Agreement (DTA) with Singapore. Once in force and effective, the new DTA will replace the former DTA of 1990.
Indonesia and UAE	On 5 May 2021, Indonesia ratified the Double Taxation Agreement (DTA) with the United Arab Emirates (UAE). The DTA contains Dividends rate 10%, Interest rate 7%, Royalties rate 5%, Technical and management Services fees 5%. Once in force and effective, the new DTA will replace the former DTA of 1995.
Cambodia and Macau	On 23 April 2021, the Double Taxation Agreement (DTA) between Cambodia and Macau was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.