Finland and Spain On 30 July 2018, the Double Taxation Agreement (DTA) between Finland and Spain will enter into force and applies from 1 January 2019. From this date, the new DTA replaces the existing DTA of 1967.
Brazil and Norway On 30 May 2018, the Senate of Brazil has approved the amending protocol of Double Taxation Agreement (DTA) with Norway.
Chile and China On 29 May 2018, the amending protocol of Double Taxation Agreement (DTA) between Chile and China was signed, in Chile.
Switzerland and Pakistan On 29 May 2018, the National Assembly of Switzerland approved the Double Taxation Agreement (DTA) with Pakistan 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 DTA of 2005.
Switzerland and Kosovo On 29 May 2018, the National Assembly of Switzerland approved the Double Taxation Agreement (DTA) with Kosovo.
Lithuania and Japan On 24 May 2018, the parliament of Lithuania ratified the Double Taxation Agreement (DTA) with Japan.
Morocco and Zambia On 24 May 2018, the upper house of parliament of Morocco approved the Double Taxation Agreement (DTA) with Zambia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Russia and Sweden On 24 May 2018, the amending protocol of Double Taxation Agreement (DTA) between Russia and Sweden was signed to update Article 2, 9, 10, 13, 22, 23, 25, 26, 27, 28.
Romanian and Spain On 24 May 2018, the government of Romania approved the ratification of Double Taxation Agreement (DTA) with Spain. Once in force and effective, the new DTA will replace the existing DTA of 1979.
Finland and Hong Kong On 24 May 2018, the Double Taxation Agreement (DTA) between Finland and Hong Kong was signed in Hong Kong. Once in force and effective, the new DTA will replace the existing DTA of 2007. The agreement contains Dividends rate 5% for at least 10% holding; otherwise 10%, Interest rate 0% and Royalties rate 3%.
Austria and Russia On 23 May 2018, the Council of Ministers of Austria authorized to sign an amending protocol of Double Taxation Agreement (DTA) with Russia to update Exchange of Information Article in accordance with the OECD standard for information exchange.
UK and Uzbekistan On 23 May 2018, the United Kingdom ratified the amending protocol of Double Taxation Agreement (DTA) with Uzbekistan.
UK and Switzerland On 23 May 2018, the United Kingdom ratified the amending protocol of Double Taxation Agreement (DTA) with Switzerland.
Finland and Portugal On 23 May 2018, the parliament of Finland has approved the termination of Double Taxation Agreement (DTA) with Portugal.
Austria and Kosovo On 23 May 2018, the Council of Ministers of Austria authorized to sign a Double Taxation Agreement (DTA) with Kosovo for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Belgium and Russia On 23 May 2018, Russia ratified the Double Taxation Agreement (DTA) with Belgium. Once in force and effective, the new DTA will replace the existing DTA of 1995.
Saudi Arabia and UAE On 23 May 2018, the Double Taxation Agreement (DTA) between Saudi Arabia and the United Arab Emirates (UAE) was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Jeddah.
Armenia and Israel On 23 May 2018, the parliament of Armenia ratified the Double Taxation Agreement (DTA) with Israel for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Russia and Japan On 22 May 2018, the government of Russia approved the ratification of Double Taxation Agreement (DTA) with Japan. Once in force and effective, the new DTA will replace the existing DTA of 1986.
Cyprus and Luxembourg On 21 May 2018, the Double Taxation Agreement (DTA) between Cyprus and Luxembourg entered into force and applies from 1 January 2019. The agreement contains Dividends rate 0% for at least 10% holding; otherwise 5%, Interest rate 0% and Royalties rate 0%.
Bahrain and Egypt On 20 May 2018, upper house of the National Assembly of Bahrain approved the Double Taxation Agreement (DTA) with Egypt. Once in force and effective, the new DTA will replace the existing DTA of 1997.
Bosnia and Herzegovina and Romania On 18 May 2018, the Double Taxation Agreement (DTA) between Bosnia and Herzegovina and Romania was entered into force and applies from 1 January 2019. From this date, the new DTA replaces the existing DTA of 1986. The agreement contains Dividends rate 5% for at least 25% holding; otherwise 10%, Interest rate 7% and Royalties rate 5%.
Hong Kong and Saudi Arabia On 18 May 2018, the government of Hong Kong issued an Order to implement the Double Taxation Agreement (DTA) with Saudi Arabia.
Andorra and Cyprus On 18 May 2018, the Double Taxation Agreement (DTA) between Andorra and Cyprus was signed in Denmark. The Convention is based on the OECD Model Convention for the Avoidance of Double Taxation on Income and on Capital and incorporates all the minimum standards of the Base Erosion Profit Shifting (BEPS) project, as issued by the OECD/G20.
Czech Republic and Ghana On 17 May 2018, the Senate of Czech Republic approved the Double Taxation Agreement (DTA) with Ghana for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
India and Portugal On 16 May 2018, Portugal ratified the amending protocol of Double Taxation Agreement (DTA) with India to update Exchange of Information Article in accordance with the OECD standard for information exchange.
Austria and Georgia On 14 May 2018, Austrian government announced the amending protocol of Double Taxation Agreement (DTA) with Georgia entered into force.
Qatar and Gambia On 13 May 2018, Qatar approved the ratification of Double Taxation Agreement (DTA) with Gambia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Georgia and Saudi Arabia On 11 May 2018, the government of Georgia has approved the Double Taxation Agreement (DTA) with Saudi Arabia. The agreement contains Dividends rate 5%, Interest rate 5% and Royalties rate 5% for the use of, or the right to use, industrial, commercial, or scientific equipment; otherwise 8%.
UK and Belarus On 11 May 2018, Belarus ratified the Double Taxation Agreement (DTA) with the United Kingdom. Once in force and effective, the new DTA will replace the existing DTA of 1985.
Belgium and Russia On 10 May 2018, the lower chamber of the Russian parliament approved the Double Taxation Agreement (DTA) with Belgium. Once in force and effective, the new DTA will replace the existing DTA of 1995.
Netherlands and Algeria On 9 May 2018, the Double Taxation Agreement (DTA) between Algeria and the Netherlands was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Algiers.
Argentina and Brazil On 9 May 2018, Argentina ratified the amending protocol of Double Taxation Agreement (DTA) with Brazil.
Indonesia and Belarus On 9 May 2018, the Double Taxation Agreement (DTA) between Belarus and Indonesia entered into force and applies from 1 January 2019. The agreement contains Dividends rate 10%, Interest rate 10% and Royalties rate 10%.
Netherlands and Denmark On 9 May 2018, the amending protocol of Double Taxation Agreement (DTA) between Denmark and the Netherlands was signed to update Exchange of Information Article in accordance with the OECD standard for information exchange.
Brazil and Singapore On 7 May 2018, the Double Taxation Agreement (DTA) between Brazil and Singapore was signed in Singapore. The agreement contains Dividends rate 10% for at least 10% holding; otherwise 15%, Interest rate 10% if the beneficial owner is a bank; otherwise 15%, and Royalties rate 15% for trademarks; otherwise 10%.
Tajikistan and Uzbekistan On 4 May 2018, Tajikistan ratified the Double Taxation Agreement (DTA) with Uzbekistan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Brazil and Switzerland On 3 May 2018, the Double Taxation Agreement (DTA) between Brazil and Switzerland was signed in Brasilia. The agreement contains Dividends rate 10% for at least 10% holding; otherwise 15%, Interest rate 10% if the beneficial owner is a bank; otherwise 15%, and Royalties rate 15% for trademarks; otherwise 10%.
Belarus and Kazakhstan On 2 May 2018, the amending protocol of Double Taxation Agreement (DTA) between Belarus and Kazakhstan entered into force and applies from 1 January 2019.
Slovak Republic and Iran On 1 May 2018, the Double Taxation Agreement (DTA) between Iran and Slovak Republic was entered into force. The agreement applies from 1 January 2019 in the Slovak Republic and from 21 March 2019 in Iran.
Congo (Rep.) and Morocco On 30 April 2018, the Double Taxation Agreement (DTA) between Congo (Rep.) and Morocco was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Brazzaville.
Russia and Sweden On 27 April 2018, the government of Russia authorized to sign an amending protocol of Double Taxation Agreement (DTA) with Sweden.
Cape Verde and Senegal On 26 April 2018, the Double Taxation Agreement (DTA) between Cape Verde and Senegal was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Dakar.
Belgium and Norway On 26 April 2018, the Double Taxation Agreement (DTA) between Belgium and Norway was entered into force and applies from 1 January 2019. From this date, the new DTA replaces the existing DTA of 1988. The agreement contains Dividends rate 0% for at least 10% holding; otherwise 15%, Interest rate 10% and Royalties rate 0%.
Belgium and Spain On 23 April 2018, the amending protocol of Double Taxation Agreement (DTA) between Belgium and Spain entered into force and applies from 1 January 2019.
Chile and Uruguay On 19 April 2018, the Chamber of Deputies of Chile has approved the Double Taxation Agreement (DTA) with Uruguay for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Belarus and UK On 19 April 2018, the Belarus House of Representatives approved the Double Taxation Agreement (DTA) with United Kingdom. Once in force and effective, the new DTA will replace the existing DTA of 1985.
Georgia and Moldova On 17 April 2018, the Double Taxation Agreement (DTA) between Georgia and Moldova was entered into force and applies from 1 January 2019. The agreement contains Dividends rate 5%, Interest rate 5% and Royalties rate 5%.
Netherlands and Malawi On 28 March 2018, the Netherlands ratified the Double Taxation Agreement (DTA) with Malawi for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
India and Kuwait On 26 March 2018, the amending protocol of Double Taxation Agreement (DTA) between India and Kuwait entered into force and applies from 26 March 2018.
Barbados and Mauritius On 19 March 2018, Mauritius ratified the amending protocol of Double Taxation Agreement (DTA) with Barbados to update Exchange of Information Article in accordance with the OECD standard for information exchange.
Philippines and Sri Lanka On 14 March 2018, the Double Taxation Agreement (DTA) between Philippines and Sri Lanka entered into force. The agreement applies in the Philippines from 1 January 2019 and from 1 April 2019 in Sri Lanka. The agreement contains Dividends rate 15% for company; otherwise 25%, Interest rate 15%, and Royalties rate 15% where the royalties are paid by an enterprise registered and engaged in preferred areas of activities in a Contracting State; otherwise 25%.
Philippines and Thailand On 5 March 2018, the Double Taxation Agreement (DTA) between Philippines and Thailand entered into force and applies from 1 January 2019. From this date, the new DTA replaces the existing DTA of 1982. The agreement contains Dividends rate 10% for at least 25% holding; otherwise 15%, Interest rate 10% for financial institution; otherwise 15% and Royalties rate 15%.
Slovak Republic and Ethiopia On 26 February 2018, the Double Taxation Agreement (DTA) between Ethiopia and Slovak Republic entered into force. The agreement applies from 1 January 2019 in Ethiopia and from 1 January 2019 in the Slovak Republic.
UAE and Antigua and Barbuda On 1 February 2018, the United Arab Emirates (UAE) ratified the Double Taxation Agreement (DTA) with Antigua and Barbuda.
Cambodia and China On 26 January 2018, the Double Taxation Agreement (DTA) between Cambodia and China was entered into force and applies from 1 January 2019. The agreement contains Dividends rate 10%, Interest rate 10% and Royalties rate 10%.
Gambia and Turkey On 26 January 2018, the Double Taxation Agreement (DTA) between Gambia and Turkey was entered into force and applies from 1 January 2019.
Morocco and Zambia On 25 January 2018, Zambia ratified the Double Taxation Agreement (DTA) with Morocco.
Germany and Macedonia On 16 January 2018, the amending protocol of Double Taxation Agreement (DTA) between Germany and Macedonia entered into force and applies from 1 January 2019. The protocol updates Exchange of Information Article in accordance with the OECD standard for information exchange.
UAE and Comoros Islands On 2 January 2018, the Double Taxation Agreement (DTA) between the Comoros Islands and the United Arab Emirates (UAE) was entered into force and applies from 1 January 2019.
UAE and Senegal On 2 July 2017, the Double Taxation Agreement (DTA) between Senegal and United Arab Emirates (UAE) was entered into force and applies retroactively from 1 January 2015. The agreement contains Dividends rate 5%, Interest rate 5% and Royalties rate 5%.
Iraq and Kuwait The Council of Ministers of Iraq has approved to sign a Double Taxation Agreement (DTA) with Kuwait for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Denmark and Estonia The Ministry of Taxation of Denmark announced that the conditions for the activation of the most favoured nation (MFN) clause contained in Royalty article of the Double Taxation Agreement (DTA) with Estonia have been met by triggering amending protocol to DTA between Estonia and Switzerland.