Belgium and Poland On 27 May 2016, the Belgian Council of Ministers approved the amending protocol of income and capital tax treaty with Poland that was signed on 14 April 2014 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. This protocol will be subject to the approval of the parliaments.
Andorra and Liechtenstein On 26 May 2016, the general council of Andorra 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.
Ivory Coast and Portugal On 26 May 2016, the Ivorian Council of Ministers approved the income tax treaty with Portugal for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Algeria and UK On 26 May 2016, Algeria ratified the income and capital tax treaty with United Kingdom for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Ethiopia and Korea (Rep.) On 26 May 2016, an income tax treaty between Ethiopia and Korea (Rep.) was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income in Addis Ababa.
Cyprus and Latvia On 24 May 2016, an income tax treaty between Cyprus and Latvia was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income in Brussels.
Kuwait and Kyrgyzstan On 23 May 2016, the Kuwaiti cabinet approved the income and capital tax treaty with Kyrgyzstan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income that was signed on 13 December 2015.
Uruguay and UAE On 20 May 2016, Uruguay ratified the income and capital tax treaty with United Arab Emirates for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, by way of Law No. 19.393.
Cambodia and Singapore On 20 May 2016, an income tax treaty between Cambodia and Singapore was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income in Singapore.
Finland and Uzbekistan On 20 May 2016, Finland ratified the amending protocol of income tax treaty with Uzbekistan that was signed on 8 March 2016 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Kosovo and UAE On 20 May 2016, an income and capital tax treaty between Kosovo and the United Arab Emirates was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Pristina.
Armenia and Belarus On 19 May 2016, Armenia signed an amending protocol of income tax treaty with Belarus for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Jamaica and Mexico On 18 May 2016, an income tax treaty between Jamaica and Mexico was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Saudi Arabia and Kazakhstan On 18 May 2016, the Kazakhstani Mazhilis (Lower House of parliament) 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.
Panama and Colombia According to a press release of 17 May 2016, an income tax treaty between Colombia and Panama was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Panama and Italy On 17 May 2016, the Italian Chamber of Deputies approved the draft law ratifying the income tax treaty with Panama for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
India and Slovenia On 17 May 2016, India signed an amending protocol of income tax treaty with Slovenia to update the existing DTA of 2003, in Ljubljana.
Saudi Arabia and Egypt On 16 May 2016, the Egyptian cabinet 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.
Japan and Germany On 13 May 2016, the German Federal Council approved the income tax treaty with Japan 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 1966, as amended by the 1979 and 1983 protocols.
Belgium and Macedonia On 12 May 2016, the Belgian parliament approved the income and capital tax treaty with Macedonia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The ratification procedure of the treaty is subject to final approval by the King.
Belgium and Uruguay On 12 May 2016, the Belgian parliament approved the income and capital tax treaty with Uruguay for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The ratification procedure of the treaty is subject to final approval by the King.
Slovenia and Morocco On 12 May 2016, the Moroccan Council of Ministers approved the income tax treaty with Slovenia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Mali and Monaco On 12 May 2016, the Mali National Assembly ratified the income tax treaty with Monaco for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Germany and Netherlands On 12 May 2016, the German lower house of parliament 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.
Finland and Uzbekistan On 11 May 2016, the President of Uzbekistan signed a Decree to ratify the amending protocol of income tax treaty with Finland that was signed on 8 March 2016 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Romania and China On 11 May 2016, the Romanian government authorized the signing of an income tax treaty with China. Once in force and effective, the new treaty will replace the existing DTA of 1991.
Romania and Uzbekistan On 11 May 2016, the Romanian government authorized the signing of an amending protocol of income and capital tax treaty with Uzbekistan to update the existing DTA of 1996.
Bahrain and Portugal On 11 May 2016, Bahrain ratified the income tax treaty with Portugal for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, by way of Law No. 10.
Qatar and Turkey On 11 May 2016, the cabinet of Qatar authorized the signing of the initialled income tax treaty with Turkey. Once in force and effective, the new treaty will replace the existing DTA of 2001.
UAE and Uruguay On 10 May 2016, the Senate of Uruguay approved the income and capital tax treaty with United Arab Emirates. This treaty still needs to be enacted by the President and, subsequently, ratified by Uruguay.
Italy and Romania On 10 May 2016, the Italian Council of Ministers approved the income tax treaty with Romania 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 1977.
India and Mauritius On 10 May 2016, India signed an amending protocol of income tax treaty with Mauritius to update the existing DTA of 2003, in Port Louis.
UAE and South Africa On 8 May 2016, the United Arab Emirates’ cabinet approved the income tax treaty with South Africa for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Germany and Israel On 8 May 2016, Israel ratified the income and capital 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 1962, as amended by the 1977 protocol.
Chile and Argentina On 5 May 2016, the Chilean Chamber of Deputies approved the income and capital tax treaty with Argentina for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. This treaty has been sent to the Senate for further approval.
Chile and China On 5 May 2016, the Chilean Chamber of Deputies approved the income tax treaty with China for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. This treaty has been sent to the Senate for further approval.
Chile and South Africa On 5 May 2016, the Chilean Chamber of Deputies approved the income and capital tax treaty with South Africa for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. This treaty has been sent to the Senate for further approval.
Italy and Switzerland On 4 May 2016, Italy ratified the amending protocol of income and capital tax treaty with Switzerland that was signed on 23 February 2015, as amended by the 1978 protocol, by way of Law No. 69, as published in Official Gazette No. 115 of 18 May 2016.
Luxembourg and Tunisia On 3 May 2016, the Tunisian National Assembly approved the amending protocol of income and capital tax treaty with Luxembourg that was signed on 8 July 2014 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Azerbaijan and San Marino On 2 May 2016, the income and capital tax treaty between Azerbaijan and San Marino 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.
Saudi Arabia and Turkmenistan On 1 May 2016, an income and capital tax treaty between Saudi Arabia and Turkmenistan was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Riyadh.
Azerbaijan and San Marino On 29 April 2016, San Marino ratified the income and capital tax treaty with Azerbaijan, by way of Decree No. 53, published in the Official Bulletin of 29 April 2016.
Poland and Ethiopia On 29 April 2016, the higher chamber of the Polish Senate approved the draft law ratifying the income tax treaty with Ethiopia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Poland and Sri Lanka On 29 April 2016, the higher chamber of the Polish Senate approved the draft law ratifying the income tax treaty with Sri Lanka 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 1980.
Portugal and Bahrain On 28 April 2016, the Portuguese Council of Ministers approved the income tax treaty with Bahrain for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Portugal and Ivory Coast On 28 April 2016, the Portuguese Council of Ministers approved the income tax treaty with Ivory Coast for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income that was signed on 17 March 2015.
Portugal and Sao Tome and Principe On 28 April 2016, the Portuguese 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 that was signed on 13 July 2015.
Portugal and Vietnam On 28 April 2016, the Portuguese Council of Ministers approved the income tax treaty with Vietnam for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income that was signed on 3 June 2015.
Sweden and Saudi Arabia On 27 April 2016, the Swedish parliament approved the income and capital tax treaty with Saudi Arabia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Bahrain and Cyprus On 26 April 2016, the income tax treaty between Bahrain and Cyprus 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.
Nigeria and Qatar On 26 April 2016, Qatar’s Emir issued an instrument of ratification approving the income tax treaty with Nigeria for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Netherlands and Germany Regulation BD/2016/141 of 20 April 2016 was published in the Official Gazette of 29 April 2016 which applies retroactively from 1 January 2016, provides that wage tax and social security contributions paid in Germany are regarded as Dutch wage tax withheld for the application of the compensation regulation of article 12 of the Protocol to the income tax treaty between Germany and Netherlands.
Armenia and Indonesia On 8 April 2016, the income and capital tax treaty between Armenia 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.
Bulgaria and Romania On 29 March 2016, the income tax treaty between Bulgaria 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 replaces the existing DTA of 1994.
Armenia and Indonesia On 8 March 2016, Indonesia ratified the income and capital tax treaty with Armenia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, by way of Presidential Decree No. 22, as published in Official Gazette No. 52.