Liechtenstein and Netherlands On 31 May 2021, the Double Taxation Agreement (DTA) between the Netherlands and Liechtenstein will enter into force. The DTA will apply from 1 January 2022.
Oman and Qatar On 28 April 2021, the Cabinet of Qatar approved the signing of a Double Taxation Agreement (DTA) with Oman for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. 
Estonia and QatarOn 22 April 2020, the Estonian government approved to sign the Double Taxation Agreement (DTA) with Qatar.
Estonia, Germany, and Liechtenstein On 22 April 2021, the lower house of parliament of Germany approved the amending protocol to the Double Taxation Agreement (DTA) with Liechtenstein and Estonia.
United NationsOn 20 April 2021, the United Nations (UN) approved the final text of the new Article 12B (Income from Automated Digital Services) of the UN Model Tax Treaty.
Denmark and Trinidad and TobagoOn 20 April 2021, the parliament of Denmark approved a bill for termination of the Double Taxation Agreement (DTA) with Trinidad and Tobago.
Cameroon and UAEOn 16 April 2021, Mr. Paul Biya, the President of Cameroon signed the law for the ratification of the Double Taxation Agreement (DTA) with the United Arab Emirates (UAE). Furthermore, the Cameroon Senate approved the DTA with the UAE on 7 April 2021.
Italy and Libya On 15 April 2021, the Italian Cabinet approved the law ratifying the Double Taxation Agreement (DTA) with Libya.
Spain and Ukraine On 15 April 2021, the Spanish Congress of Deputies approved the Double Taxation Agreement (DTA) with Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Colombia and ItalyOn 14 April 2021, the Colombian Constitutional Court has published Decision No. C-091/21, that approves the law for the ratification of the Double Taxation Agreement (DTA) with Italy.
Bermuda and Qatar On 14 April 2021, the Cabinet of Qatar approved the signing of an amending protocol to the Double Taxation Agreement (DTA) with Bermuda.
Germany and Netherlands On 13 April 2021, the German Federal Cabinet approved the amending protocol to the Double Taxation Agreement (DTA) with the Netherlands.
Netherlands and Russia On 12 April 2021, a bill was submitted to the Russian parliament for termination of the Double Taxation Agreement (DTA) with the Netherlands, with a proposed applicable date of 12 May 2021.
Saudi Arabia and Switzerland On 1 April 2021, the Double Taxation Agreement (DTA) between Saudi Arabia and Switzerland was entered into force. The DTA contains Dividends rate 5% for at least 10% capital holding; otherwise 15%, Interest rate 5%, Royalties rate 5% for the use of or the right to use industrial, commercial, or scientific equipment; otherwise, 7%. The DTA will apply from 1 January 2022.
Armenia and Malta On 1 April 2021, the cabinet of Armenia approved for ratification of the Double Taxation Agreement (DTA) with Malta.
Argentina and France On 1 April 2021, the French Senate approved the amending protocol to the Double Taxation Agreement (DTA) with Argentina.
India and IranOn 1 April 2021, Indian Ministry of Finance announced that, the Double Taxation Agreement (DTA) with Iran was entered into force on 29 September 2020. The DTA contains Dividends rate 10%, Interest rate 10%, Royalties rate 10%, and Technical or managerial services fees 10%. The DTA will apply from 1 January 2022. The DTA applied in India from 1 April 2021 and in Iran from 21 March 2021.
Iraq and Saudi ArabiaOn 31 March 2021, the Double Taxation Agreement (DTA) between Iraq and Saudi Arabia was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Costa Rica and UAEOn 25 March 2021, Mr. Carlos Alvarado Quesada, the President of Costa Rica signed a law ratifying the Double Taxation Agreement (DTA) with the United Arab Emirates (UAE).
Brazil and SwitzerlandOn 16 March 2021, the Double Taxation Agreement (DTA) between Brazil and Switzerland was entered into force. The DTA contains Dividends rate 10% for at least 10% capital holding; otherwise 15%, Interest rate 10%, Royalties rate 15% for the use of or the right to use trademarks; otherwise, 10%, and Technical or managerial services fees 10%. The DTA will apply from 1 January 2022.
Cape Verde and São Tomé and Príncipe On 12 March 2021, the National Assembly of Cape Verde approved the Double Taxation Agreement (DTA) with São Tomé and Príncipe for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The DTA contains Dividends rate 10% for at least 25% capital holding; otherwise 15%, Interest rate 10%, and Royalties rate 10%.