Finland and Uzbekistan On 3 July 2016, the amending protocol of income tax treaty between Finland and Uzbekistan will enter into force that was signed on 8 March 2016. This protocol will apply from 3 July 2016 for matters relating to exchange of information and from 1 January 2017 for withholding and other tax matters.
Russia and Singapore On 23 June 2016, the Russian president signed Law No. 184-FZ for ratifying the amending protocol of income tax treaty with Singapore for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income that was signed on 17 November 2015.
Russia and Hong Kong On 22 June 2016, the lower chamber of the Russian parliament approved the income tax treaty with Hong Kong for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Belgium and India According to a press release by the Indian Press Information Bureau of 22 June 2016, the Union Cabinet of India authorized the signing of a recently initialled amending protocol to update the income tax treaty with Belgium.
Saudi Arabia and Sweden On 21 June 2016, the Saudi Arabian cabinet approved the income and capital tax treaty with Sweden for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Czech Republic and Turkmenistan On 18 June 2016, the parliament of Turkmenistan approved the income and capital tax treaty with Czech Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Germany and Netherlands On 17 June 2016, the German Federal Council approved the amending protocol of income tax treaty with Netherlands that was signed on 11 January 2016 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Jordan and UAE Jordan has 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.
Kazakhstan and Saudi Arabia On 16 June 2016, Kazakhstan’s upper chamber of the parliament adopted a law approving the income tax treaty with Saudi Arabia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Belarus and Ecuador On 14 June 2016, the Upper Chamber of the Belarusian Parliament approved the income and capital tax treaty with Ecuador for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Russia and Singapore On 14 June 2016, the lower chamber of the Russian parliament approved the amending protocol of income tax treaty with Singapore that was signed on 17 November 2015 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Japan and Taiwan On 13 June 2016, the income tax treaty between Japan and Taiwan was 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 2017.
Turkmenistan and UK On 10 June 2016, an income tax treaty between Turkmenistan and the United Kingdom was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income in Ashgabat. Once in force and effective, the new treaty will replace the existing DTA of 1985.
Russia and Hong Kong On 9 June 2016, the Russian government approved the income tax treaty with Hong Kong for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Estonia and Tajikistan On 9 June 2016, the Estonian government authorized the signing of an income tax treaty with Tajikistan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
UAE and Belize On 8 June 2016, the United Arab Emirates’ cabinet approved the income tax treaty with Belize for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income that was signed on 2 October 2015.
UAE and Comoros Islands On 8 June 2016, the United Arab Emirates’ cabinet approved the income tax treaty with the Comoros Islands for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income that was signed on 26 March 2015.
UAE and Macedonia On 8 June 2016, the United Arab Emirates’ cabinet approved the income tax treaty with Macedonia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Mali and Morocco On 3 June 2016, the income tax treaty between Mali and Morocco was 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 2017.
France and Mayotte According to an announcement published by the French tax administration of 8 June 2016, the common French tax legislation is applicable in Mayotte since 1 January 2014, following its new administrative status. As a result, the Income, Inheritance, Registration and Stamp Tax Treaty between France and Mayotte is no longer effective from 1 January 2014: in respect of income taxes; 31 December 2013: in respect of succession duties; and 1 January 2014: in respect of registration duties and of stamp duties.
Azerbaijan and Malta Malta ratified the income tax treaty with Azerbaijan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, by way of Legal Notice 214 of 2016, as published in Official Gazette No 19,589 of 10 June 2016.
Somalia and Turkey On 3 June 2016, an income tax treaty between Somalia and Turkey was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income in Mogadishu.
Georgia and Korea (Rep.) On 3 June 2016, Georgia ratified the income tax treaty with Korea (Rep.) for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income that was signed on 31 March 2016, by way of Ruling No. 5163-RS.
Colombia and France On 1 June 2016, the French Council of Ministers approved the income and capital tax treaty with Colombia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Hungary and Turkmenistan On 1 June 2016, an income tax treaty between Hungary and Turkmenistan was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income in Budapest.
France and Singapore On 1 June 2016, the income tax treaty between France and Singapore was 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 2017. From this date, the new treaty will replace the existing DTA of 1974, as amended by the 2009 protocol.
Belgium and Qatar On 27 May 2016, the Belgian Council of Ministers approved the income tax treaty with Qatar and the amending protocol that was signed on 22 March 2015. The treaty and protocol will be subject to the further approval of the parliaments.
Belgium and UK On 27 May 2016, the Belgian Council of Ministers approved the amending protocol of income tax treaty with United Kingdom that was signed on 13 March 2014, as amended by the 2009 protocol. The protocol will be subject to the further approval of the parliaments.
Lesotho and South Africa On 27 May 2016, the income tax treaty between Lesotho and South Africa was 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 April 2017. From this date, the new treaty will replace the existing DTA of 1995.
Norway and Romania On 1 April 2016, the income tax treaty between Norway and Romania was 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 2017. From this date, the new treaty will replace the existing DTA of 1980.
Poland and Ethiopia Poland ratified the income tax treaty with Ethiopia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, by way of Law No. 728 of 31 March 2016, as published in the Official Journal of 30 May 2016.
Poland and Sri Lanka Poland ratified the income tax treaty with Sri Lanka, by way of Law No. 727 of 31 March 2016, as published in the Official Journal of 30 May 2016. Once in force and effective, the new treaty will replace the existing DTA of 1980.
Malaysia and New Zealand On 12 January 2016, the amending protocol of income tax treaty between Malaysia and New Zealand was entered into force that was signed on 6 November 2012, as amended by the 1994 protocol. This protocol will apply from 1 January 2017 for Malaysia and from 1 April 2017 for New Zealand.