Netherlands and Poland On 30 April 2022, the amending protocol to the Double Taxation Agreement (DTA) between Netherlands and Poland was entered into force. The protocol will apply from 1 January 2023.
Iraq and Turkey On 26 April 2022, Turkey ratified the Double Taxation Agreement (DTA) with Iraq.
Japan and Morocco On 23 April 2022, the Double Taxation Agreement (DTA) between Japan and Morocco was entered into force. The DTA contains withholding tax rates for Dividends 5% for at least 10% voting power or capital holding; otherwise 10%, Interest 10%, Royalties may vary between 5% and 10%. The DTA will apply from 1 January 2023.
Morocco and Serbia On 19 April 2022, the Double Taxation Agreement (DTA) between Morocco and Serbia was entered into force. The DTA contains withholding tax rates for Dividends 10%, Interest 10%, Royalties 10%, and Fees for Technical Services 10%. The DTA will apply from 1 January 2023.
Latvia and Pakistan On 19 April 2022, the Latvian Cabinet authorized to sign the Double Taxation Agreement (DTA) with Pakistan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Angola and Rwanda On 15 April 2022, the Double Taxation Agreement (DTA) between Angola and Rwanda was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Germany and Mexico On 13 April 2022, the German Federal Cabinet approved the ratification of the Double Taxation Agreement (DTA) with Mexico.
Czech Republic and San Marino On 7 April 2022, the Czech Senate approved the Double Taxation Agreement (DTA) with San Marino for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Hong Kong and Mauritius On 1 April 2022, the Mauritius Cabinet authorized to sign a Double Taxation Agreement (DTA) with Hong Kong in accordance with the OECD/G20 Base Erosion and Profit Shifting (BEPS) recommendations.
Ethiopia and Luxembourg On 31 March 2022, the Chamber of Deputies of Luxembourg approved the Double Taxation Agreement (DTA) with Ethiopia.
Comoros Islands and Morocco On 31 March 2022, the Double Taxation Agreement (DTA) between the Union of the Comoros and Morocco was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Iran and Switzerland On 19 March 2022, Mr. Ebrahim Raisi, the Iranian President has signed a law ratifying the amending protocol to the Double Taxation Agreement (DTA) with Switzerland.
Ghana and Iran On 19 March 2022, Mr. Ebrahim Raisi, the Iranian President has signed a law ratifying the Double Taxation Agreement (DTA) with Ghana.
Ireland and Isle of Man On 15 March 2022, the Isle of Man ratified the amending protocol to the Double Taxation Agreement (DTA) with Ireland.
Kuwait and Turkey On 10 November 2021, the amending protocol to the Double Taxation Agreement (DTA) between Kuwait and Turkey was entered into force. The protocol applied from 10 November 2021.
Ethiopia and Morocco On 3 July 2019, the Double Taxation Agreement (DTA) between Morocco and Ethiopia was entered into force. The DTA contains withholding tax rates for Dividends 5% for at least 25% capital holding; otherwise 10%, Interest 10%, and Royalties 10%. The DTA applied from 8 July 2019 for Ethiopia and from 1 January 2020 for Morocco.
Cameroon and Morocco On 2 July 2019, the Double Taxation Agreement (DTA) between Morocco and Cameroon was entered into force. The DTA contains withholding tax rates for Dividends 10%, Interest 10%, Royalties 10%, and Fees for technical services 10%. The DTA applied from 1 January 2020.
Morocco and Qatar On 22 June 2019, the Double Taxation Agreement (DTA) between Morocco and Qatar was entered into force. The DTA contains withholding tax rates for Dividends 5% for at least 10% capital holding; otherwise 10%, Interest 10%, and Royalties 10%. The new DTA applied from 1 January 2020. From this date, the new DTA replaced the existing DTA of 2006.