Germany and Netherlands | On 31 December 2016, the amending protocol of income tax treaty between Germany and Netherlands will enter into force that was signed on 11 January 2016. This protocol will apply from 1 January 2017. |
Switzerland and Liechtenstein | On 22 December 2016, the income and capital tax treaty between Liechtenstein and Switzerland will enter into force. This treaty will apply from 1 January 2017. From this date, the new treaty will replace the existing DTA of 1995. |
Liechtenstein and Iceland | On 14 December 2016, the income and capital tax treaty between Iceland and Liechtenstein will enter 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. |
South Africa and Brazil | On 29 November 2016, the South African Parliament ratified the amending protocol of income tax treaty with Brazil that was signed on 31 July 2015. |
South Africa and Zimbabwe | On 29 November 2016, the South African Parliament ratified the income tax treaty with Zimbabwe. Once in force and effective, the new treaty will replace the existing DTA of 1965. |
Russia and Singapore | On 25 November 2016, the amending protocol of income tax treaty between Russia and Singapore was entered into force that was signed on 17 November 2015. This protocol will apply from 1 January 2017. |
Belgium and Canada | On 24 November 2016, the Belgian parliament approved the amending protocol of income tax treaty with Canada that was signed on 1 April 2014 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
Belgium and Poland | On 24 November 2016, the Belgian parliament approved the amending protocol of income 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. |
Belgium and United Kingdom | On 24 November 2016, the Belgian parliament approved the amending protocol of income tax treaty with United Kingdom that was signed on 13 March 2014 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
St. Kitts and Nevis and UAE | On 24 November 2016, the income tax treaty between St. Kitts and Nevis 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 Dubai. |
India and New Zealand | On 23 November 2016, the Union Cabinet of India approved the amending protocol of income tax treaty with New Zealand that was signed on 26 October 2016 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
Morocco and Madagascar | On 21 November 2016, the income tax treaty between Madagascar and Morocco was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Antananarivo. |
Liechtenstein and Andorra | On 21 November 2016, the income and capital tax treaty between Andorra and Liechtenstein 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. |
Azerbaijan and Malta | On 20 November 2016, Azerbaijan ratified the income tax treaty with Malta for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
Azerbaijan and Sweden | On 20 November 2016, Azerbaijan ratified the income tax treaty with Sweden for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
Hungary and Turkmenistan | On 19 November 2016, the income and capital tax treaty between Hungary 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 2017. |
Morocco and Ethiopia | The income tax treaty between Ethiopia and Morocco was signed a tax treaty for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, following a meeting held from 18 to 19 November 2016 in Addis Ababa. |
Cyprus and India | On 18 November 2016, the income tax treaty between Cyprus and India was signed. Once in force and effective, the new treaty will replace the existing DTA of 1994. |
Serbia and Korea (Rep.) | On 17 November 2016, the income tax treaty between Korea and Serbia 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. |
South Africa and Singapore | On 16 November 2016, the South African Parliament ratified the income tax treaty with Singapore 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 1996. |
South Africa and UAE | On 16 November 2016, the South African Parliament ratified the income tax treaty with United Arab Emirates for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
Jordan and Saudi Arabia | According to Official Gazette No. 5431 of 16 November 2016, Jordan has ratified 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. |
Bahrain and Egypt | On 15 November 2016, the Egyptian parliament 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. Once in force and effective, the new treaty will replace the existing DTA of 1997. |
Germany and Macedonia | On 14 November 2016, Germany and Macedonia was signed an amending protocol of income and capital tax treaty for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
United Kingdom and Uruguay | On 14 November 2016, the income and capital tax treaty between United Kingdom and Uruguay 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, except for article 21, and from 14 November 2016 for article 25 and 26. |
Ecuador and Russia | On 14 November 2016, the income tax treaty between Ecuador and Russia was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Sochi. |
Gabon and Saudi Arabia | On 14 November 2016, the Saudi Arabian cabinet approved the income tax treaty with Gabon that was signed on 17 December 2015. |
Switzerland and United Kingdom | On 14 November 2016, the Switzerland and the United Kingdom signed an agreement to terminate the income tax treaty of 2011. This agreement will cease to apply from 1 January 2017. The new agreement will be terminated upon the entry into force of the EU and Switzerland Savings Directive Agreement of 2015. |
Estonia and Vietnam | On 13 November 2016, the income tax treaty between Estonia and Vietnam 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. |
Laos and Singapore | On 11 November 2016, the income tax treaty between Laos and Singapore 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. |
Switzerland and Austria | On 11 November 2016, Switzerland and Austria signed an agreement to terminate the income tax treaty of 2012. This agreement will cease to apply from 1 January 2017. The new agreement will be terminated upon the entry into force of the EU and Switzerland Savings Directive Agreement of 2015. |
Belgium and Mexico | On 10 November 2016, the Belgian parliament approved the amending protocol of income tax treaty with Mexico that was signed on 26 August 2013. |
Belgium and Norway | On 10 November 2016, the Belgian parliament approved the income tax treaty with Norway. Once in force and effective, the new treaty will replace the existing DTA of 1988. |
Belgium and Uzbekistan | On 10 November 2016, the Belgian parliament approved the amending protocol of income tax treaty with Uzbekistan that was signed on 18 February 2015 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
Finland and Sri Lanka | On 10 November 2016, the Finnish government submitted a bill to parliament for ratification of the income tax treaty with Sri Lanka that was signed on 6 October 2016 in Colombo. Once in force and effective, the new treaty will replace the existing DTA of 1982. |
Ecuador and UAE | On 9 November 2016, the income tax treaty between Ecuador 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 Dubai. |
Finland and Portugal | On 7 November 2016, the income tax treaty between Finland and Portugal was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Brussels. Once in force and effective, the new treaty will replace the existing DTA of 1970. |
Algeria and Mauritania | On 4 November 2016, the income and capital tax treaty between Algeria and Mauritania 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. |
Hong Kong and Romania | On 4 November 2016, the Romanian president signed a law ratifying the income tax treaty with Hong Kong for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The ratification law still needs to be published in the Official Gazette. |
Austria and Liechtenstein | On 4 November 2016, the parliament of Liechtenstein approved the amending protocol of income and capital tax treaty with Austria that was signed on 15 September 2016 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
Italy and Panama | On 3 November 2016, Italy ratified the income tax treaty with Panama for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, as published in Official Gazette No. 272 of 21 November 2016. |
Chile and Italy | On 3 November 2016, Italy ratified the income tax treaty with Chile for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, as published in Official Gazette No. 274 of 23 November 2016. |
Portugal and France | On 3 November 2016, the Portuguese Council of Ministers approved the amending protocol of income tax treaty with France that was signed on 25 August 2016 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
Portugal and Montenegro | On 3 November 2016, the Portuguese Council of Ministers approved the income tax treaty with Montenegro that was signed on 12 July 2016. |
Serbia and Armenia | On 3 November 2016, the income and capital tax treaty between Armenia and Serbia 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. |
Lesotho and United Kingdom | On 3 November 2016, the income tax treaty between Lesotho and United Kingdom was signed in London. Once in force and effective, the new treaty will replace the existing DTA of 1997. |
Argentina and UAE | On 3 November 2016, the income tax treaty between Argentina 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 Dubai. |
Ethiopia and Korea (Rep.) | On 3 November 2016, the Korean National Assembly ratified the income tax treaty with Ethiopia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
Hungary and Oman | On 2 November 2016, the income tax treaty between Hungary and Oman was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Muscat. |
Colombia and United Kingdom | On 2 November 2016, the income tax treaty between Colombia and the United Kingdom was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in London. |
Latvia and Switzerland | On 2 November 2016, an amending protocol of income and capital tax treaty between Latvia and Switzerland was signed in Riga. |
Bahrain and Portugal | On 1 November 2016, the income tax treaty between Bahrain and Portugal 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. |
China and Malaysia | On 1 November 2016, China and Malaysia was signed an exchange of notes of income tax treaty for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Beijing. |
Bahrain and Spain | On 31 October 2016, the Cabinet of Bahrain authorized the Minister of Finance to sign the income tax treaty with Spain for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
Cyprus and Latvia | On 27 October 2016, the income tax treaty between Cyprus and Latvia 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. |
United Kingdom and Uruguay | On 27 October 2016, Uruguay 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, by way of Law No. 19.443. |
Finland and Turkmenistan | On 20 October 2016, the Finnish government submitted a bill to parliament for ratification of the income tax treaty with Turkmenistan that was signed on 12 December 2015 in Ashgabat. |
Oman and Switzerland | On 13 October 2016, the income tax treaty between Oman 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 2017. From this date, the new treaty will replace the existing DTA of 2007. |
Hungary and Turkmenistan | Hungary ratified the income and capital tax treaty with Turkmenistan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, as published in the Official Gazette of 4 October 2016. |
Chile and China | On 8 August 2016, the income tax treaty between Chile and China 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. |
Tax Treaty News: November 2016
01 December, 2016