South Korea – Andorra

On October 23, 2014, The Republic of Korea signed a Tax Information Exchange Agreement (TIEA) with Andorra.

Switzerland – Australia

On October 14, 2014, The Double Taxation Agreement (DTA) between Switzerland and Australia entered into force.

Switzerland – Guernsey

On October 15, 2014, The Tax Information Exchange Agreement (TIEA) between Switzerland and Guernsey entered into force and this agreement applicable from first January 2015.

Switzerland – Isle of Man

On October 14, 2014, The Tax Information Exchange Agreement (TIEA) between Switzerland and Isle of Man entered into force and this agreement applicable from first January 2015.

Vietnam – Macedonia

On October 15, 2014, Vietnam signed a Double Taxation Agreement (DTA) with Macedonia.

South Africa – Hong Kong

On October 16, 2014, Hong Kong signed a Double Taxation Agreement (DTA) with South Africa.

Iran – Vietnam

On October 14, 2014, Vietnam signed a Double Taxation Agreement (DTA) with Iran in Tehran.

Russia – China

On October 13, 2014, China signed a new Double Taxation Agreement (DTA) with Russia. The new treaty will replace the DTA in 1994.

Luxembourg – Guernsey

On August 8, 2014, The Double Taxation Agreement (DTA) between Luxembourg and Guernsey entered into force.

UAE – Hungary

On October 4, 2014, The Double Taxation Agreement (DTA) between UAE and Hungary entered into force and this agreement applicable from first January 2015.

Ireland – Numerous

Ireland has completed its Double Taxation Agreement (DTA) negotiations with Pakistan, Ethiopia, Zambia and Turkmenistan.

Iceland – Albania

On September 26, 2014, Iceland and Albania signed a Double Taxation Agreement (DTA).

South Africa – Lesotho

On September 18, 2014, South Africa signed a new Double Taxation Agreement (DTA) with Lesotho in Maseru. The new treaty will replace the DTA in 1995.

Qatar – Latvia

On September 26, 2014, Latvia signed a Double Taxation Agreement (DTA) with Qatar in New York.