Czech Republic and Pakistan On 30 October 2015, the income and capital tax treaty between Czech Republic and Pakistan was entered into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The treaty will apply for Pakistan from 1 July 2016 and from 1 January 2016 for the Czech Republic.
Barbados and Slovak Republic On 28 October 2015, an income tax treaty between Barbados and the Slovak Republic was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Barbados.
Switzerland and Liechtenstein On 28 October 2015, the Swiss Federal Council approved the income and capital tax treaty with Liechtenstein 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 1995.
Switzerland and Argentina On 27 November 2015, the income and capital tax treaty between Argentina and Switzerland will enter into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The treaty generally applies from 1 January 2015 for withholding taxes and from 1 January 2016 for other taxes.
Macedonia and UAE On 26 October 2015, an income tax treaty between Macedonia 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 UAE On 25 October 2015, the cabinet of United Arab Emirates approved the income tax treaty with Ethiopia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, which was signed on 12 April 2015.
Chile and Italy On 23 October 2015, an income tax treaty between Chile and Italy was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Santiago.
UAE and Senegal On 22 October 2015, an income tax treaty between Senegal 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.
Morocco and Saudi Arabia On 22 October 2015, the Moroccan Council of Government approved the income and capital tax treaty with Saudi Arabia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Estonia and China On 21 October 2015, Estonia ratified the amending protocol of income tax treaty with China that was signed on 10 December 2014.
France and Germany On 21 October 2015, the French Council of Ministers approved the amending protocol of income tax treaty with Germany that was signed on 31 March 2015, as amended by the 1969, 1989 and 2001 protocols.
France and Singapore On 21 October 2015, the French Council of Ministers approved 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 1974.
UAE and Mauritania On 21 October 2015, an income tax treaty between Mauritania 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.
Saudi Arabia and Sweden On 19 October 2015, an income and capital tax treaty between the Saudi Arabia and Sweden was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
China and Germany On 16 October 2015, the German Federal Council approved the income and capital tax treaty with China 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 1985.
Hong Kong and Pakistan On 16 October 2015, an income tax treaty between Hong Kong and Pakistan was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Hong Kong.
Austria and Turkmenistan On 15 October 2015, the Austrian National Council approved the income tax treaty with Turkmenistan 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 1981.
Belarus and Georgia On 15 October 2015, the Lower Chamber of the Belarusian Parliament approved the income 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 15 October 2015, the Lower Chamber of the Belarusian Parliament approved the amending protocol of income tax treaty with India that was signed on 3 June 2015 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Germany and France On 15 October 2015, the German lower house of the parliament approved the amending protocol of income tax treaty with France that was signed on 31 March 2015, as amended by the 1969, 1989 and 2001 protocols.
Germany and Ireland On 15 October 2015, the German lower house of the parliament approved the amending protocol of income tax treaty with Ireland, 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.
Germany and Jersey On 15 October 2015, the German lower house of the parliament approved the income tax treaty with Jersey for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
India and Israel On 14 October 2015, India and Israel was signed an amending protocol for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Jerusalem.
Oman and Switzerland On 14 October 2015, the Swiss Federal Council approved the income tax treaty with Oman for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Bahrain and Portugal On 11 October 2015, the Council of Representatives of Bahrain approved the income tax treaty with Portugal for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Hungary and Liechtenstein On 8 October 2015, the National Assembly of Hungary ratified the income and capital tax treaty with Liechtenstein for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Bulgaria and Romania On 8 October 2015, the Bulgarian parliament ratified the income and capital tax treaty with Romania. The ratification law still needs to be published in the Official Gazette. Once in force and effective, the new treaty will replace the existing DTA of 1994.
Bulgaria and United Kingdom On 8 October 2015, the Bulgarian parliament ratified the income tax treaty with United Kingdom. The ratification law still needs to be published in the Official Gazette. Once in force and effective, the new treaty will replace the existing DTA of 1987.
Serbia and Kazakhstan On 8 October 2015, the Serbian government approved the income tax treaty with Kazakhstan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The treaty still needs to be sent to parliament for ratification procedure.
Singapore and Uruguay On 7 October 2015, the Senate of Uruguay approved the income tax treaty with Singapore for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
India and Israel On 7 October 2015, the Cabinet of India authorized the signing of an amending protocol to update the existing income and capital tax treaty with Israel.
India and Vietnam On 7 October 2015, the Cabinet of India authorized the signing of an amending protocol to update the existing income and capital tax treaty with Vietnam.
Poland and Sri Lanka On 6 October 2015, an income tax treaty between Poland and Sri Lanka was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Colombo. Once in force and effective, the new treaty will replace the existing DTA of 1980.
Albania and Morocco On 5 October 2015, an income tax treaty between Albania and Morocco was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Rabat.
UAE and Belize On 2 October 2015, According to press release by the government of the United Arab Emirates, Belize and the United Arab Emirates signed an income tax treaty on 70th General Assembly of the United Nations, in New York.
UAE and Liechtenstein On 2 October 2015, According to press release by the government of the United Arab Emirates, Liechtenstein and the United Arab Emirates signed an income tax treaty on 70th General Assembly of the United Nations, in New York.
Liechtenstein and Czech Republic On 1 October 2015, the parliament of Liechtenstein approved the income tax treaty with Czech Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Liechtenstein and Georgia On 1 October 2015, the parliament of Liechtenstein approved the income tax treaty with Georgia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Liechtenstein and Hungary On 1 October 2015, the parliament of Liechtenstein approved the income tax treaty with Hungary for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Germany and United Kingdom On 1 October 2015, the German lower house of parliament approved the amending protocol of income tax treaty with United Kingdom, that was signed on 17 March 2014 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Germany and Israel On 1 October 2015, the German lower house of parliament approved the income tax treaty with Israel 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 1962.
Germany and Netherlands On 1 December 2015, the income and capital tax treaty between Germany and Netherlands will enter into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The treaty will apply from 1 January 2016. From this date, the new treaty will replace the existing DTA of 1959, as amended by the 1980, 1991 and 2004 protocols.
Curaçao and Netherlands On 1 December 2015, the Income, Inheritance and Gift Tax Arrangement between Curaçao and Netherlands will enter into force. The arrangement will apply from 1 January 2016.
Andorra and Liechtenstein On 30 September 2015, an income and capital tax treaty between Andorra and Liechtenstein was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in New York.
Armenia and Slovak Republic On 29 September 2015, the Armenian Constitutional Court approved the income tax treaty with Slovak Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. In order to be ratification procedure, the treaty needs to be approved by the Parliament, enacted by the President and to be published in the Official Gazette of Armenia.
Andorra and Spain On 24 September 2015, the general council of Andorra approved the income tax treaty with Spain for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Ecuador and Singapore On 24 September 2015, the President of Ecuador 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.
Switzerland and Austria On 18 September 2015, the tax administration of Switzerland announced that parliament’s approval of changes being made to the withholding tax rates under the income tax treaty with Austria. According to the announcement, the 2016 withholding tax rates under the agreement will be 25% for interest on cash deposits and securitized receivables with Swiss financial institutions; and 27.5% on dividends, capital gains and other income.
Cyprus and South Africa On 18 September 2015, the amending protocol of income and capital tax treaty between Cyprus and South Africa was entered into force that was signed on 1 April 2015 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Czech Republic and Ukraine On 16 September 2015, the Ukrainian Cabinet of Ministers approved the amending protocol of income tax treaty with Czech Republic that was signed on 21 October 2013. The protocol has now been submitted for ratification procedure to the Ukrainian parliament.
Austria and Chile On 9 September 2015, the income and capital tax treaty between Austria and Chile 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.
Serbia and Norway On 4 September 2015, the Serbian government approved 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 treaty still needs to be sent to parliament for ratification procedure.