Colombia and Czech Republic On 6 May 2015, the income tax treaty between Colombia and Czech Republic entered into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The treaty will applicable from 1 January 2016.
Guinea-Bissau and Morocco On 28 May 2015, the income tax treaty between Guinea-Bissau and Morocco was signed in Bissau for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Bahrain and Portugal On 26 May 2015, the income tax treaty between Bahrain and Portugal was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Manama.
Albania and Kosovo On 11 March 2015, the income and capital tax agreement between Albania and Kosovo entered into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The agreement will applicable from 1 January 2016. Once in force and effective, the new treaty will replace the existing DTA of 2004.
Albania and UAE The UAE ratified the income and capital tax treaty with Albania as published in the Official Gazette of April 2015.
Qatar and Kenya On 25 May 2015, Qatar’s Emir issued an instrument of ratification approving the income tax treaty with Kenya for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Chile and China On 25 May 2015, the income and capital tax treaty between Chile and China signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Kyrgyzstan and Qatar On 4 May 2015, the income tax treaty between Kyrgyzstan and Qatar entered into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The treaty will applicable from 1 January 2016.
Malaysia and Slovak Republic On 25 May 2015, the income and capital tax treaty between Malaysia and the Slovak Republic signed in Kuala Lumpur for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Armenia and Slovak Republic On 15 May 2015, the income and capital tax treaty between Armenia and the Slovak Republic signed in Bratislava for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
India and Korea (Rep.) On 18 May 2015, India and Korea (Rep.) signed a revision to update the income tax treaty of 1985, in Seoul for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Iran and Kenya On 13 May 2015, the parliament of Iran approved the income and capital tax treaty with Kenya for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Iran and Vietnam On 13 May 2015, the parliament of Iran approved the income and capital tax treaty with Vietnam for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Malta and Moldova On 15 May 2015, Moldova ratified the income tax treaty with Malta for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Cyprus and Georgia On 13 May 2015, the income and capital tax treaty between Cyprus and Georgia signed in Tbilisi for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Georgia and Iceland On 13 May 2015, the income and capital tax treaty between Iceland and Georgia signed in Tbilisi for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Georgia and Liechtenstein On 13 May 2015, the income and capital tax treaty between Liechtenstein and Georgia signed in Tbilisi for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Austria and Turkmenistan On 12 May 2015, the income and capital tax treaty between Austria and Turkmenistan signed in Vienna 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 Austria and former USSR income and capital tax treaty of 1981.
Croatia and United Kingdom On 8 May 2015, the parliament of Croatia ratified the income tax treaty with United Kingdom 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 former Yugoslavia and United Kingdom Income Tax Treaty of 1981.
Fiji and Qatar On 10 May 2015, Qatar’s Emir issued an instrument of ratification approving the income tax treaty with Fiji for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Gambia and Qatar On 10 May 2015, Qatar’s Emir issued an instrument of ratification approving the income tax treaty with Gambia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Latvia and Qatar On 10 May 2015, Qatar’s Emir issued an instrument of ratification approving the income tax treaty with Latvia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Oman and Switzerland On 22 May 2015, the income and capital tax treaty between Oman and Switzerland signed in Sugiez for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Grenada and Switzerland On 19 May 2015, the Exchange of Information Agreement between Grenada and Switzerland was signed in London.
Austria and Chile On 13 May 2015, the Chilean Chamber of Deputies approved the income and capital tax treaty with Austria for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Belgium and Russia On 19 May 2015, the income and capital tax treaty between Belgium and Russia signed in Brussels 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.
Germany and Netherlands On 19 May 2015, the Netherlands ratified the income tax treaty with Germany 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 1959.
Hungary and Oman On 6 May 2015, the Shura Council of Oman authorized the signing of a income tax treaty with Hungary for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Hungary and Saudi Arabia On 1 May 2015, the income tax treaty between Hungary and Saudi Arabia entered into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The treaty will applicable from 1 January 2016.
Argentina and Chile On 15 May 2015, the income and capital tax treaty between Argentina and Chile signed in Santiago for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Kyrgyzstan and Saudi Arabia On 23 April 2015, the government of Kyrgyzstan 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. The treaty has sent to Kyrgyzstan’s parliament for ratification.
Kyrgyzstan and UAE On 23 April 2015, the government of Kyrgyzstan approved the income tax treaty with UAE for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The treaty has sent to Kyrgyzstan’s parliament for ratification.
Ireland and Thailand On 11 March 2015, the income tax treaty between Ireland and Thailand entered into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The treaty will applicable from 1 January 2016.
Austria and Montenegro On 21 April 2015, the income and Capital tax treaty between Austria and Montenegro entered into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The treaty will applicable from 1 January 2016.
Azerbaijan and Saudi Arabia On 1 May 2015, the income and Capital tax treaty between Azerbaijan and Saudi Arabia entered into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The treaty will applicable from 1 January 2016.
Croatia and Portugal On 28 February 2015, the income tax treaty between Croatia and Portugal entered into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The treaty will applicable from 1 January 2016.
Romania and UAE On 5 May 2015, the income and capital tax treaty between Romania and the UAE signed in Dubai 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 1993.
Georgia and Portugal On 18 April 2015, the Income and Capital tax treaty between Georgia and Portugal entered into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The treaty will applicable from 1 January 2016.
Guernsey and Liechtenstein On 30 April 2015, the Income and Capital tax treaty between Guernsey and Liechtenstein entered into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The treaty will applicable from 1 January 2016.