Austria and Japan On 27 October 2018, the Double Taxation Agreement (DTA) between Austria and Japan will enter into force. The DTA applies for assistance in the collection of taxes from 27 October 2018 and for other tax matters from 1 January 2019. From these dates, the new DTA will replace the existing DTA of 1961.
Japan and Russia On 10 October 2018, the Double Taxation Agreement (DTA) between Japan and Russia will enter into force and applies from 1 January 2019. From this date, the new DTA will replace the existing DTA of 1986.
San Marino and Serbia On 27 September 2018, San Marino ratified the Double Taxation Agreement (DTA) with Serbia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
San Marino and Serbia On 25 September 2018, Serbia ratified the Double Taxation Agreement (DTA) with San Marino for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Armenia and Iraq On 24 September 2018, the Council of Ministers of Iraq approved to sign the Double Taxation Agreement (DTA) with Armenia.
Switzerland and Zambia On 24 September 2018, the Swiss government 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.
Ecuador and Switzerland On 24 September 2018, the Swiss government approved the amending protocol of Double Taxation Agreement (DTA) with Ecuador.
Botswana and Luxembourg On 19 September 2018, the Double Taxation Agreement (DTA) between Botswana and Luxembourg was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Luxembourg.
Kazakhstan and Uzbekistan On 18 September 2018, Mr. Nursultan Nazarbayev, the President of Kazakhstan signed a law to ratify the amending protocol of Double Taxation Agreement (DTA) with Uzbekistan.
Angola and Portugal On 18 September 2018, the Double Taxation Agreement (DTA) between Angola and Portugal was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Luanda.
India and Kyrgyzstan On 17 September 2018, the government of Kyrgyzstan authorized the Ministry of Economy to sign the amending protocol to update the Double Taxation Agreement (DTA) with India.
Andorra and Cyprus On 13 September 2018, the general council of Andorra approved the Double Taxation Agreement (DTA) with Cyprus.
Comoros Islands and Mauritius On 12 September 2018, the Double Taxation Agreement (DTA) between the Comoros Islands and Mauritius was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Balaclava.
Paraguay and Uruguay On 11 September 2018, the Uruguay’s Chamber of Representatives approved the Double Taxation Agreement (DTA) with Paraguay. The agreement contains Dividends rate 15%, Interest rate 15% and Royalties rate 15%.
Kazakhstan and Uzbekistan On 6 September 2018, the Senate of Kazakhstan approved the amending protocol of Double Taxation Agreement (DTA) with Uzbekistan.
Brazil and Switzerland On 5 September 2018, the Federal Council of Switzerland adopted the dispatch on the Double Taxation Agreement (DTA) with Brazil. This is the first DTA between Switzerland and Brazil.
China and Congo (Rep) On 5 September 2018, the Double Taxation Agreement (DTA) between China and Congo (Rep) was signed in Beijing. The agreement contains Dividends rate 5% for at least 25% holding; otherwise 10%, Interest rate 10% and Royalties rate 5%.
Egypt and Uzbekistan On 5 September 2018, the Double Taxation Agreement (DTA) between Egypt and Uzbekistan was signed a revision to the DTA of 1999.
Chad and UAE On 4 September 2018, the Double Taxation Agreement (DTA) between Chad 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 Abu Dhabi.
Bulgaria and Saudi Arabia On 4 September 2018, the government of Bulgaria ratified 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% and Royalties rate 10%.
Latvia and Switzerland On 3 September 2018, the amending protocol of Double Taxation Agreement (DTA) between Latvia and Switzerland was entered into force and applies from 1 January 2019.
Hong Kong and Saudi Arabia On 1 September 2018, the Double Taxation Agreement (DTA) between Hong Kong and Saudi Arabia was entered into force. The agreement contains Dividends rate 5%, Interest rate 0% and Royalties rate 8%. The DTA applies in Saudi Arabia from 1 January 2019 and in Hong Kong from 1 April 2019.
China and Gabon On 1 September 2018, the Double Taxation Agreement (DTA) between China and Gabon was signed in Beijing. The agreement contains Dividends rate 5%, Interest rate 10% and Royalties rate 7.5%.
Romania and Spain On 31 August 2018, the Council of Ministers of Spain approved the Double Taxation Agreement (DTA) with Romania for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Belgium and Turkey On 3 August 2018, the amending protocol of Double Taxation Agreement (DTA) between Belgium and Turkey was entered into force and applies from 1 January 2019.
India and Portugal On 8 August 2018, the amending protocol of Double Taxation Agreement (DTA) between India and Portugal was entered into force and applies from 8 August 2018.