Switzerland and France On 30 March 2016, the amending protocol of income tax treaty between France and Switzerland was entered into force that was signed on 25 June 2014 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Bahrain and Portugal On 27 March 2016, Bahrain’s upper house of the National Assembly approved the income tax treaty with Portugal, by way of Royal Decree No. 61.
Italy and Chile On 25 March 2016, the Italian Council of Ministers approved the draft law ratifying the income tax treaty with Chile for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Italy and Iran On 25 March 2016, the Italian Council of Ministers approved the draft law ratifying the income tax treaty with Iran for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Portugal and Senegal On 20 March 2016, the income tax treaty between Portugal and Senegal 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.
Czech Republic and Turkmenistan On 18 March 2016, the income and capital tax treaty between Czech Republic and Turkmenistan was signed in Ashgabat for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Morocco and Sao Tome and Principe On 17 March 2016, the Moroccan Council of Ministers approved the income tax treaty with Sao Tome and Principe for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Portugal and Oman On 17 March 2016, the Portuguese Council of Ministers approved the income tax treaty with Oman for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. This treaty has now been sent to the National Assembly for further approval.
Portugal and Saudi Arabia On 17 March 2016, the Portuguese Council of Ministers approved 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. This treaty has now been sent to the National Assembly for further approval.
Romania and Bulgaria On 16 March 2016, the Romanian president signed a law ratifying the income tax treaty with Bulgaria. The ratification law still needs to be published in the Official Gazette. Once in force and effective, the new treaty will replace the existing DTA of 1994.
Romania and Italy On 16 March 2016, the Romanian president signed a law ratifying the income tax treaty with Italy. The ratification law still needs to be published in the Official Gazette. Once in force and effective, the new treaty will replace the existing DTA of 1977.
Romania and Norway On 16 March 2016, the Romanian president signed a law ratifying the income tax treaty with Norway. The ratification law still needs to be published in the Official Gazette. Once in force and effective, the new treaty will replace the existing DTA of 1980.
Romania and UAE On 16 March 2016, the Romanian president signed a law ratifying the income tax treaty with United Arab Emirates. The ratification law still needs to be published in the Official Gazette. Once in force and effective, the new treaty will replace the existing DTA of 1993.
Belarus and Kazakhstan On 16 March 2016, Belarus and Kazakhstan signed an amending protocol to update their existing income and capital tax treaty of 1997.
Singapore and UAE On 16 March 2016, the amending protocol of income tax treaty between Singapore and United Arab Emirates was entered into force that was signed on 31 October 2014. This protocol will apply from 1 January 2017.
Botswana and Malawi On 15 March 2016, the income and capital tax treaty between Botswana and Malawi was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Bahrain and Bangladesh On 14 March 2016, the cabinet of Bahrain approved the income tax treaty with Bangladesh for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Kazakhstan and Slovenia According to government’s press release of 10 March 2016, Kazakhstan and Slovenia have signed an income and capital tax treaty for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Switzerland and Albania On 8 March 2016, the Swiss parliament approved the amending protocol of income and capital tax treaty with Albania that was signed on 9 September 2015, for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Switzerland and Liechtenstein On 8 March 2016, the Swiss parliament approved the income and capital tax treaty with Liechtenstein 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 treaty will replace the existing DTA of 1995.
Switzerland and Norway On 8 March 2016, the Swiss parliament approved the amending protocol of income and capital tax treaty with Norway that was signed on 4 September 2015, for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Switzerland and Oman On 8 March 2016, the Swiss parliament approved the income tax treaty with Oman for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Finland and Uzbekistan On 8 March 2016, the amending protocol of income tax treaty between Finland and Uzbekistan was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Helsinki.
Switzerland and Liechtenstein On 8 March 2016, the government of Liechtenstein approved the income and capital tax treaty with Switzerland 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 treaty will replace the existing DTA of 1995.
Andorra and Luxembourg On 7 March 2016, the income and capital tax treaty between Andorra and Luxembourg 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.
Ivory Coast and Morocco On 7 March 2016, the income tax treaty between Ivory Coast 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.
Bosnia and Herzegovina and Poland On 7 March 2016, the income and capital tax treaty between Bosnia and Herzegovina and Poland was entered into force. The new treaty generally replaces the existing DTA of 1985.
Georgia and Saudi Arabia On 7 March 2016, the Cabinet of Saudi Arabia authorized the Ministry of Finance to sign an income and capital tax treaty with Georgia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Iran and Hungary On 6 March 2016, the Iranian Council of Ministers approved the income tax treaty with Hungary for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Iran and Slovak Republic On 6 March 2016, the Iranian Council of Ministers approved the income tax treaty with Slovak Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Albania and Switzerland On 3 March 2016, the Albanian parliament approved the amending protocol of income and capital tax treaty with Switzerland that was signed on 9 September 2015, for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
France and Singapore On 1 March 2016, France ratified the income tax treaty with Singapore 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 treaty will replace the existing DTA of 1974, as amended by the 2009 protocol.
France and Switzerland On 1 March 2016, France ratified the amending protocol of income and capital tax treaty with Switzerland that was signed on 25 June 2014 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Saudi Arabia and Belgium On 29 February 2016, the Cabinet of Saudi Arabia authorized the Ministry of Finance to sign the initialed income tax treaty with Belgium for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Saudi Arabia and Cyprus On 29 February 2016, the Cabinet of Saudi Arabia authorized the Ministry of Finance to sign an income tax treaty with Cyprus for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Ivory Coast and Turkey On 29 February 2016, the income tax treaty between Ivory Coast and Turkey was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Abidjan.
Bahrain and Cyprus On 28 February 2016, Bahrain ratified the income tax treaty with Cyprus for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Estonia and Vietnam According to government’s press release of 24 February 2016, Vietnam has approved the income tax treaty with Estonia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Bahrain and Tajikistan On 10 February 2016, the income tax treaty between Bahrain and Tajikistan 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.
China and Indonesia On 9 February 2016, the amending protocol of income tax treaty between China and Indonesia was entered into force that was signed on 26 March 2015 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
India and Indonesia On 5 February 2016, the income tax treaty between India and Indonesia 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 for Indonesia and from 1 April 2017 for India. From these dates, the new treaty will replace the existing DTA of 1987.
Germany and Jersey On 30 January 2016, the income tax treaty between Germany and Jersey was entered into force. This treaty generally applies retroactively from 29 August 2014. From that date, the new treaty replaces the existing DTA of 2008.
Philippines and Turkey On 11 January 2016, the income tax treaty between Philippines and Turkey 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.
Sweden and Botswana On 1 December 2015, the amending protocol of income tax treaty between Botswana and Sweden was entered into force that was signed on 20 February 2013 or the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.