Tax Treaty News: June 2021

Costa Rica and UAE	On 9 June 2021, the Double Taxation Agreement (DTA) between Costa Rica and the United Arab Emirates (UAE) was entered into force. The DTA will apply from 1 January 2022.
Israel and UAE	On 31 May 2021, the Double Taxation Agreement (DTA) between Israel 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.
Estonia, Germany, and Liechtenstein	On 28 May 2021, the Federal Council of Germany approved the amending protocol to the Double Taxation Agreement (DTA) with Estonia and Liechtenstein.
Japan, Serbia, and Georgia	On 28 May 2021, Japan’s House of Councillors approved the Double Taxation Agreement (DTA) with Serbia and Georgia.
Netherlands and Russia	On 26 May 2021, Russia has published Federal Law No. 139-FZ declaring the termination of the Double Taxation Agreement (DTA) with the Netherlands.
Spain and Ukraine	On 26 May 2021, the Spanish Senate approved the Double Taxation Agreement (DTA) with Ukraine.
Andorra and San Marino	On 25 May 2021, the Double Taxation Agreement (DTA) between Andorra and San Marino was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Cyprus and Germany	On 20 May 2021, the German lower house of parliament approved the amending protocol to the Double Taxation Agreement (DTA) with Cyprus.
Ukraine and UAE	On 19 May 2021, Ukraine’s Cabinet of Ministers approved the amending protocol to the Double Taxation Agreement (DTA) with the United Arab Emirates (UAE).
North Macedonia and Switzerland	On 19 May 2021, Switzerland and North Macedonia signed a protocol of amendment to the Double Taxation Agreement (DTA) between them. The protocol implements the minimum standards for double taxation agreements.
Ecuador and Italy	On 12 May 2021, the Italian Chamber of Deputies approved the draft law ratifying the amending protocol to the Double Taxation Agreement (DTA) with Ecuador.
Slovenia and Sweden	On 12 May 2021, the Double Taxation Agreement (DTA) between Slovenia and Sweden was signed, in Brussels.
Brunei and Vietnam	On 12 May 2021, the government of Vietnam approved to sign an amending protocol to the Double Taxation Agreement (DTA) with Brunei.
Japan, Serbia, and Georgia	On 11 May 2021, Japan’s House of Representatives approved the Double Taxation Agreement (DTA) with Serbia and Georgia.
Estonia and Mauritius	On 11 May 2021, the government of Estonia approved the Double Taxation Agreement (DTA) with Mauritius.
Ecuador and UAE	On 11 May 2021, Ecuador’s National Assembly approved the Double Taxation Agreement (DTA) with the United Arab Emirates (UAE).
Estonia and Germany	On 10 May 2021, Estonia ratified the amending protocol to the Double Taxation Agreement (DTA) with Germany.
Denmark and Germany	On 7 May 2021, the Federal Council of Germany ratified the amending protocol to the Double Taxation Agreement (DTA) with Denmark.
Netherlands and Tajikistan	On 7 May 2021, the Netherlands published a notice declaring the termination of the Double Taxation Agreement (DTA) with Tajikistan. Termination applies from 1 January 2021.
Hungary and Iraq	On 6 May 2021, the Double Taxation Agreement (DTA) between Hungary and Iraq was entered into force. The DTA contains Dividends rate 5%, Interest rate 5% and Royalties rate 5%. The DTA will apply from 1 January 2022.
Monaco and Montenegro	On 6 May 2021, the Cabinet of Montenegro has approved the Double Taxation Agreement (DTA) with Monaco.
Estonia and Germany	On 5 May 2021, the Parliament of Estonia approved the amending protocol to the Double Taxation Agreement (DTA) with Germany.
Albania and Israel	On 3 May 2021, the Double Taxation Agreement (DTA) between Albania and Israel was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Malta and Switzerland	On 30 April 2021, the tax authority of Malta has declared the ratification of amending protocol to the Double Taxation Agreement (DTA) with Switzerland.
Andorra and Hungary	On 29 April 2021, the Hungarian government approved to sign a Double Taxation Agreement (DTA) with Andorra.
Cameroon and UAE	On 27 April 2021, Mr. Paul Biya, the President of Cameroon signed a decree ratifying the Double Taxation Agreement (DTA) with the United Arab Emirates (UAE).
Kuwait and South Africa	On 1 April 2021, South Africa and Kuwait signed an amending protocol to the Double Taxation Agreement (DTA) between them.
Brazil and UAE	On 15 March 2021, the Double Taxation Agreement (DTA) between Brazil and the United Arab Emirates (UAE) was entered into force. The DTA will apply from 1 January 2022.
Serbia and Singapore	On 26 February 2021, the Double Taxation Agreement (DTA) between Serbia and Singapore was signed in Singapore and in Serbia on 5 April 2021. The DTA contains Dividends rate 5% for at least 25% capital holding; otherwise 10%, Interest rate 10%, Royalties rate varies between 5% and 10%.
Gabon and Saudi Arabia	On 1 February 2021, the Double Taxation Agreement (DTA) between Gabon and Saudi Arabia was entered into force. The DTA contains Dividends rate 5%, Interest rate 7.5% and Royalties rate 10%. The DTA will apply from 1 January 2022.
Rwanda and Turkey	On 21 October 2020, the Double Taxation Agreement (DTA) between Rwanda and Turkey was entered into force. The DTA contains Dividends rate 10%, Interest rate 10% and Royalties and Technical service fees rate 10%. The DTA applies from 1 January 2021.