Hungary and Iran On 30 November 2015, an income tax treaty between Hungary and Iran was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Tehran.
Japan and Taiwan On 26 November 2015, an income tax treaty between Japan and Taiwan was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Tokyo.
Mauritius and Morocco On 25 November 2015, an income tax treaty between Mauritius and Morocco was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Port Louis.
Kenya and Saudi Arabia On 23 November 2015, the Cabinet of Saudi Arabia authorized the Ministry of Finance to sign an income tax treaty with Kenya.
South Africa and United Arab Emirates On 23 November 2015, an income tax treaty between South Africa 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 Pretoria.
Curacao and Malta On 18 November 2015, an income tax treaty between Curacao and Malta was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Valletta.
Hong Kong and Romania On 18 November 2015, an income tax treaty between Hong Kong and Romania was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Bucharest.
India and Kuwait On 18 November 2015, the Indian Cabinet authorized the signing of an amending protocol to update the income tax treaty with Kuwait.
Russia and Singapore On 17 November 2015, Russia and Singapore signed an amending protocol to the income tax treaty for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Moscow.
Mexico and Philippines On 17 November 2015, an income tax treaty between Mexico and the Philippines was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Manila.
Ecuador and Qatar Rafael Correa, the President of Ecuador signed a decree ratifying the income tax treaty with Qatar for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, as published in the Official Gazette on 16 November 2015.
Serbia and Kazakhstan On 16 November 2015, Serbia ratified the income and capital tax treaty with Kazakhstan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The ratification law was published in the Official Gazette on 26 November 2015.
Serbia and Norway On 16 November 2015, Serbia ratified the income tax treaty with Norway for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The ratification law was published in the Official Gazette on 26 November 2015. Once in force and effective, the new treaty will replace the existing DTA of 1983.
Senegal and Turkey On 14 November 2015, an income tax treaty between Senegal and Turkey was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Antalya.
Belgium and Austria On 12 November 2015, the Belgian parliament approved the amending protocol of income and capital tax treaty with Austria that was signed on 10 September 2009. The ratification of the protocol is subject to final approval by the King.
Australia and Germany On 12 November 2015, an income tax treaty between Australia and Germany was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Berlin. Once in force and effective, the new treaty will replace the existing DTA of 1972.
United Kingdom and Algeria On 11 November 2015, the United Kingdom ratified the income and capital tax treaty with Algeria, by way of the Double Taxation Relief and International Tax Enforcement Order 2015.
United Kingdom and Bulgaria On 11 November 2015, the United Kingdom ratified the income tax treaty with Bulgaria, by way of the Double Taxation Relief and International Tax Enforcement Order 2015. Once in force and effective, the new treaty will replace the existing DTA of 1987.
United Kingdom and Croatia On 11 November 2015, the United Kingdom ratified the income tax treaty with Croatia, by way of the Double Taxation Relief and International Tax Enforcement Order 2015. Once in force and effective, the new treaty will replace the existing DTA of 1981.
United Kingdom and Senegal On 11 November 2015, the United Kingdom ratified the income tax treaty with Senegal, by way of the Double Taxation Relief and International Tax Enforcement Order 2015, as published in the Official Gazette.
United Kingdom and Sweden On 11 November 2015, the United Kingdom ratified the income tax treaty with Sweden, by way of the Double Taxation Relief and International Tax Enforcement Order 2015. Once in force and effective, the new treaty will replace the existing DTA of 1983.
Saudi Arabia and Venezuela On 11 November 2015, an income tax treaty between Saudi Arabia and Venezuela was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Riyadh.
Belarus and Georgia On 10 November 2015, Belarus ratified the income and capital tax treaty with Georgia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Belarus and India On 10 November 2015, Belarus ratified the amending protocol of income and capital tax treaty with India, that was signed on 3 June 2015, by way of Law No. 314, as published on 13 November 2015.
Switzerland and Iceland On 6 November 2015, the income and capital tax treaty between Iceland and Switzerland 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 2016.
Italy and Gabon On 6 November 2015, the Italian Council of Ministers approved the draft law ratifying the income tax treaty with Gabon for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Argentina and Mexico On 4 November 2015, an income and capital tax treaty between Argentina and Mexico was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Mexico City.
Slovak Republic and Armenia On 4 November 2015, the Slovak Republic 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.
Slovak Republic and Malaysia On 4 November 2015, the Slovak Republic ratified the income tax treaty with Malaysia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Italy and Switzerland On 4 November 2015, the Italian Chamber of Deputies approved the draft law ratifying the amending protocol to income and capital tax treaty with Switzerland that was signed on 23 February 2015 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Czech Republic and Ukraine On 4 November 2015, the Ukrainian parliament passed a law ratifying the amending protocol to income and capital tax treaty with Czech Republic that was signed on 21 October 2013, by way of Bill No. 0066. The ratification law still needs to be published in the Official Gazette.
Jersey and Seychelles On 3 November 2015, Jersey ratified the income tax treaty with Seychelles for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Bahrain and Tajikistan On 3 November 2015, Bahrain’s Committee of the Shura Council approved the income tax treaty with Tajikistan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Malaysia and Slovak Republic Malaysia ratified the income tax treaty with Slovak Republic, by way of the Double Taxation Relief as published in the Official Gazette PU (A) 256/2015 of 30 October 2015.
Hong Kong and South Africa On 20 October 2015, the income tax treaty between Hong Kong and South Africa was entered into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. This agreement will apply from 1 January 2016 for South Africa and from 1 April 2016 for Hong Kong.
Switzerland and Estonia On 16 October 2015, the amending protocol of income and capital tax treaty between Estonia and Switzerland was entered into force that was signed on 25 August 2014 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. This protocol will apply from 1 January 2016 for the withholding tax, exchange of information and other taxes.
Cyprus and Switzerland On 15 October 2015, the income and capital tax treaty between Cyprus and Switzerland 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 2016.
Ireland and Ethiopia On 13 October 2015, Ireland ratified the income tax treaty with Ethiopia, by way of Statutory Instrument, as published in the Irish Official Gazette of 16 October 2015.
Ireland and Germany On 13 October 2015, Ireland ratified the amending protocol of income and capital tax treaty with Germany that was signed on 3 December 2014 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Ireland and Pakistan On 13 October 2015, Ireland ratified the income tax treaty with Pakistan, by way of Statutory Instrument, as published in the Irish Official Gazette of 16 October 2015. Once in force and effective, the new treaty will replace the existing DTA of 1973.
Ireland and Zambia On 13 October 2015, Ireland ratified the income tax treaty with Zambia, by way of Statutory Instrument, as published in the Irish Official Gazette of 16 October 2015. Once in force and effective, the new treaty will replace the existing DTA of 1971.
Rwanda and Barbados Rwanda ratified the income tax treaty with Barbados, by way of Presidential Order No. 55/01 of 21 August 2015. The ratification law was published in the Official Gazette on 14 September 2015.
Rwanda and Singapore Rwanda ratified the income tax treaty with Singapore, by way of Presidential Order No. 51/01 of 19 August 2015. The ratification law was published in the Official Gazette on 24 August 2015.
Bulgaria and Norway On 30 July 2015, the income tax treaty between Bulgaria and Norway 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 2016.
Kenya and South Africa On 19 June 2015, the income tax treaty between Kenya and South Africa 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 2016.
Philippines and Qatar On 19 May 2015, the income tax treaty between Philippines and Qatar 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 2016.
Malta and Mauritius On 23 April 2015, the income tax treaty between Malta and Mauritius 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 2016.
Croatia and Turkmenistan On 6 April 2015, the income tax treaty between Croatia and Turkmenistan 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 2016.