Finland and Germany On 16 November 2017, the Double Taxation Agreement (DTA) between Finland and Germany will enter into force and it will apply from 1 January 2018. From this date, the new treaty will replace the existing DTA of 1979.
Pakistan and Switzerland On 25 October 2017, the Swiss Federal Council adopted the dispatch for the approval of the pending Double Taxation Agreement (DTA) with Pakistan. Once in force and effective, the new treaty will replace the existing DTA of 2005.
Pakistan and Bulgaria On 25 October 2017, Pakistan’s Federal Cabinet has authorized to sign a Double Taxation Agreement (DTA) with Bulgaria for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Netherlands and Zambia On 24 October 2017, the lower house of the Dutch parliament approved the Double Taxation Agreement (DTA) with Zambia 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 1977.
Cyprus and Mauritius On 23 October 2017, the amending protocol of Double Taxation Agreement (DTA) between Cyprus and Mauritius was signed in Pretoria, South Africa and it will replace Exchange of Information Article in accordance with the OECD standard for information exchange.
Cyprus and Ethiopia On 19 October 2017, the Double Taxation Agreement (DTA) between Cyprus and Ethiopia was entered into force and it will apply from 1 January 2018 in Cyprus and from 8 July 2018 in Ethiopia.
Belgium and Japan On 19 October 2017, the Cabinet of Belgium approved the Double Taxation Agreement (DTA) with Japan 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 1968.
Latvia and Vietnam On 19 October 2017, the Double Taxation Agreement (DTA) between Latvia and Vietnam was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Riga.
France and Portugal On 18 October 2017, France has ratified the amending protocol of Double Taxation Agreement (DTA) with Portugal.
Romania and UK On 18 October 2017, the Romanian government authorized to sign a Double Taxation Agreement (DTA) with the United Kingdom. Once in force and effective, the new treaty will replace the existing DTA of 1975.
Romania and Spain On 18 October 2017, the Double Taxation Agreement (DTA) between Romania and Spain was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Bucharest. Once in force and effective, the new treaty will replace the existing DTA of 1979.
Maldives and UAE On 17 October 2017, the Double Taxation Agreement (DTA) between Maldives 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.
Barbados and Italy On 17 October 2017, the Double Taxation Agreement (DTA) between Barbados and Italy was entered into force and it will apply from 1 January 2018.
Finland and Spain On 17 October 2017, the Spanish Congress of Deputies approved the Double Taxation Agreement (DTA) with Finland 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 1967.
Chile and Uruguay On 17 October 2017, the Senate of Uruguay approved the Double Taxation Agreement (DTA) with Chile for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Romania and Spain On 13 October 2017, the Council of Ministers of Spain authorized to sign a Double Taxation Agreement (DTA) with Romania. Once in force and effective, the new treaty will replace the existing DTA of 1979.
Croatia and Kazakhstan On 12 October 2017, the Double Taxation Agreement (DTA) between Croatia and Kazakhstan was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Zagreb.
Azerbaijan and Kazakhstan On 11 October 2017, Azerbaijan has ratified the amending protocol of Double Taxation Agreement (DTA) with Kazakhstan.
Spain and Qatar On 11 October 2017, the Cabinet of Spain approved the ratification of the pending Double Taxation Agreement (DTA) with Qatar for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Italy and Philippines On 11 October 2017, Italy has ratified the amending protocol of Double Taxation Agreement (DTA) with Philippines.
Denmark and Japan On 11 October 2017, the Double Taxation Agreement (DTA) between Denmark and Japan was signed in Tokyo. Once in force and effective, the new treaty will replace the existing DTA of 1968. The agreement contains Dividends rate 0% for at least 10% holding; otherwise 15%, Interest rate 10% and Royalties rate 0%.
Morocco and Zambia On 11 October 2017, the Double Taxation Agreement (DTA) between Morocco and Zambia was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Lusaka.
Saudi Arabia and Slovak Republic On 10 October 2017, the cabinet of Saudi Arabia authorized the Minister of Finance to sign a Double Taxation Agreement (DTA) with Slovak Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Ukraine and UK On 9 October 2017, the amending protocol of Double Taxation Agreement (DTA) between Ukraine and the United Kingdom was signed in London. The agreement contains Dividends rate 5% for at least 20% holding; otherwise 15%, Interest rate 5% and Royalties rate 5%.
Ukraine and Turkey On 9 October 2017, the amending protocol of Double Taxation Agreement (DTA) between Turkey and Ukraine was signed. The agreement contains Dividends rate 5%, Interest rate 5% and Royalties rate 5%.
Finland and Spain On 6 October 2017, the Cabinet of Spain approved the Double Taxation Agreement (DTA) with Finland 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 1967.
Liechtenstein and Monaco On 6 October 2017, the parliament of Liechtenstein approved the Double Taxation Agreement (DTA) with Monaco for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Brazil and Norway On 5 October 2017, Brazil’s Chamber of Deputies approved the ratification of the pending protocol of Double Taxation Agreement (DTA) with Norway to replace the Exchange of Information Article in accordance with the OECD standard for information exchange.
Croatia and Kosovo On 5 October 2017, Croatia has approved the Double Taxation Agreement (DTA) with Kosovo for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The agreement contains Dividends rate 5% for at least 25% holding; otherwise 10%, Interest rate 5%, Royalties rate 5%.
France and Portugal On 4 October 2017, the National Assembly of France approved the amending protocol of Double Taxation Agreement (DTA) with Portugal for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
UAE and Costa Rica On 3 October 2017, the Double Taxation Agreement (DTA) between Costa Rica and the United Arab Emirates was signed in San Jose.
Mexico and Saudi Arabia On 3 October 2017, the Senate of Mexico has approved the Double Taxation Agreement (DTA) with Saudi Arabia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The agreement contains Dividends rate 5%, Interest rate 5% for financial institution or pension fund; otherwise 10% and Royalties rate 10%.
Mexico and Philippines On 3 October 2017, the Senate of Mexico has approved the Double Taxation Agreement (DTA) with the Philippines for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The agreement contains Dividends rate 5% for at least 70% holding; 10% for at least 10% holding; otherwise 15%, Interest rate 12.5% and Royalties rate 15%.
Iraq and the UAE On 3 October 2017, the Double Taxation Agreement (DTA) between Iraq 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.
Botswana and Malta According to a press release of Maltese government on 2 October 2017, a Double Taxation Agreement (DTA) has been signed with Botswana for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Italy and Philippines On 27 September 2017, the Chamber of Deputies of Italy approved the bill ratifying the pending protocol of Double Taxation Agreement (DTA) with Philippines. It amends Taxes Covered Article, General Definitions Article, Methods for Elimination of Double Taxation Article, and replaces Exchange of Information Article.
Italy and Romania On 25 September 2017, the Double Taxation Agreement (DTA) between Italy and Romania was entered into force and it will apply from 1 January 2018. From this date, the new treaty will replace the existing DTA of 1977. The agreement contains Dividends rate 0% for at least 10% holding; otherwise 5%, Interest rate 5%, Royalties rate 5%.
Morocco and South Sudan On 30 August 2017, Morocco has ratified the Double Taxation Agreement (DTA) with South Sudan and that was signed on 1 February 2017.
Morocco and Rwanda On 30 August 2017, Morocco has ratified the Double Taxation Agreement (DTA) with Rwanda and that was signed on 19 October 2016.
Morocco and Madagascar On 30 August 2017, Morocco has ratified the Double Taxation Agreement (DTA) with Madagascar and that was signed on 18 November 2016.
Morocco and Ghana On 30 August 2017, Morocco has ratified the Double Taxation Agreement (DTA) with Ghana and that was signed on 17 February 2017.
Morocco and Ethiopia On 30 August 2017, Morocco has ratified the Double Taxation Agreement (DTA) with Ethiopia and that was signed on 19 November 2016.
Morocco and Bahrain On 30 August 2017, Morocco has ratified the amending protocol of Double Taxation Agreement (DTA) with Bahrain and that was signed on 22 April 2016.
India and Kenya On 30 August 2017, the Double Taxation Agreement (DTA) between India and Kenya was entered into force and it will apply from 1 January 2018. The new treaty will replace the existing DTA of 1985. The agreement contains Dividends rate 10%, Interest rate 10%, Royalties rate 10% and Fees for management and technical services rate 10%.
Malta and Ukraine On 28 August 2017, the Double Taxation Agreement (DTA) between Malta and Ukraine was entered into force and it will apply from 1 January 2018. The agreement contains Dividends rate 5% for at least 20% holding; otherwise 15%, Interest rate 10% and Royalties rate 10%.
Norway and Zambia On 9 August 2017, the Double Taxation Agreement (DTA) between Norway and Zambia was entered into force and it will apply from 1 January 2018. From this date, the new treaty will replace the existing DTA of 1971.
Belgium and Macedonia On 17 July 2017, the Double Taxation Agreement (DTA) between Belgium and Macedonia was entered into force and it will apply from 1 January 2018. From this date, the new treaty will replace the existing DTA of 1980.
Jersey and UAE On 15 February 2017, the Double Taxation Agreement (DTA) between Jersey and United Arab Emirates was entered into force and it will apply from 1 January 2018. The agreement contains Dividends rate 0%, Interest rate 0%, Royalties rate 0%.