Botswana and FranceOn 29 September 2021, the French government announced the amending protocol to the Double Taxation Agreement (DTA) between Botswana and France has entered into force on 1 January 2021. The amending protocol applies from 1 July 2018 for Botswana and from 1 January 2018 for France.
Luxembourg and Rwanda On 29 September 2021, the Double Taxation Agreement (DTA) between Luxembourg and Rwanda was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Ethiopia and LuxembourgOn 24 September 2021, the Government Council of Luxembourg approved the Double Taxation Agreement (DTA) with Ethiopia.
Andorra, Czech Republic, and San MarinoOn 23 September 2021, San Marino ratified the Double Taxation Agreement (DTA) with Czech Republic and Andorra.
Hungary and KyrgyzstanOn 18 September 2021, the Double Taxation Agreement (DTA) between Hungary and Kyrgyzstan entered into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The DTA contains withholding tax rates for Dividends 5% for at least 15% capital holding; otherwise 10%, Interest 5%, and Royalties 5%. The DTA applies from 1 January 2022.
Pakistan and TajikistanOn 17 September 2021, officials from Pakistan and Tajikistan signed an amending protocol to the Double Taxation Agreement (DTA) between them, in Dushanbe.
Estonia and MauritiusOn 15 September 2021, the Parliament of Estonia approved the Double Taxation Agreement (DTA) with Mauritius.
Andorra, Czech Republic, and San MarinoOn 15 September 2021, the Grand and General Council of San Marino approved the Double Taxation Agreement (DTA) with the Czech Republic and Andorra.
Taiwan and UKOn 13 September 2021, the government of the United Kingdom (UK) published an amending protocol to the Double Taxation Agreement (DTA) with Taiwan. The protocol was signed by the UK on 11 August 2021 and by Taiwan on 19 August 2021.
Iraq and Saudi ArabiaOn 13 September 2021, the Saudi Shura Council approved the Double Taxation Agreement (DTA) with Iraq.
Belgium and NorwayOn 8 September 2021, officials from Belgium and Norway signed an amending protocol to the Double Taxation Agreement (DTA) between them, in Oslo.
Ukraine and UAEOn 8 September 2021, Ukraine ratified the amending protocol to the Double Taxation Agreement (DTA) with the United Arab Emirates (UAE).
Congo and TurkeyOn 7 September 2021, the Double Taxation Agreement (DTA) between Congo and Turkey was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The DTA contains withholding tax rates for Dividends 10%, Interest 10%, and Royalties 10%. 
Qatar and UkraineOn 2 September 2021, officials from Qatar and Ukraine signed an amending protocol to the Double Taxation Agreement (DTA) between them, in Kiev. 
Denmark and UkraineOn 1 September 2021, Ukraine’s Cabinet of Ministers approved the amending protocol to the Double Taxation Agreement (DTA) with Denmark.
China and QatarOn 24 August 2021, the amending protocol to the Double Taxation Agreement (DTA) between China and Qatar entered into force. The protocol applies form 1 April 2021.
Oman and Slovak Republic On 24 August 2021, the Slovak Republic ratified the Double Taxation Agreement (DTA) with Oman.
Indonesia and UAEOn 19 August 2021, the Double Taxation Agreement (DTA) between Indonesia and the United Arab Emirates (UAE) entered into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The DTA applies from 1 January 2022.
UAE and ZimbabweOn 9 August 2021, the Ministry of Finance of the United Arab Emirates (UAE) announced the Double Taxation Agreement (DTA) with Zimbabwe has entered into force on 7 February 2021. The DTA contains withholding tax rates for Dividends 5%, Interest 0%, Royalties 9%, and Fees for technical services 6%. The DTA applies retroactively from 1 January 2018.
Paraguay and UAEOn 9 August 2021, the Ministry of Finance of the United Arab Emirates (UAE) announced the Double Taxation Agreement (DTA) with Paraguay has entered into force on 20 January 2019. The DTA contains withholding tax rates for Dividends 15%, Interest 6% to 15%, and Royalties 15%. The DTA applies retroactively from 1 January 2017.
Mauritania and UAEOn 9 August 2021, the Ministry of Finance of the United Arab Emirates (UAE) announced the Double Taxation Agreement (DTA) with Mauritania has entered into force on 18 July 2019. The DTA contains withholding tax rates for Dividends 0%, Interest 0%, and Royalties 0%. The DTA applies from 1 January 2020.
Ethiopia and UAEOn 9 August 2021, the Ministry of Finance of the United Arab Emirates (UAE) announced the Double Taxation Agreement (DTA) with Ethiopia has entered into force on 6 November 2018. The DTA contains withholding tax rates for Dividends 5%, Interest 5%, and Royalties 0% to 5%. The DTA applies retroactively from 1 January 2018 in the UAE and from 8 July 2019 in Ethiopia.
Egypt and UAEOn 9 August 2021, the Ministry of Finance of the United Arab Emirates (UAE) announced the Double Taxation Agreement (DTA) with Egypt has entered into force on 19 April 2021. The DTA contains withholding tax rates for Dividends 5% for at least 10% capital holding; otherwise 10%, Interest 10%, and Royalties 10%. The DTA applies from 1 January 2022.
Cameroon and UAEOn 9 August 2021, the Ministry of Finance of the United Arab Emirates (UAE) announced the Double Taxation Agreement (DTA) with Cameroon has entered into force on 16 April 2021. The DTA contains withholding tax rates for Dividends 10%, Interest 7%, Royalties 10%, and Fees for technical services 10%. The DTA applies retroactively from 1 January 2021.
Botswana and UAEOn 9 August 2021, the Ministry of Finance of the United Arab Emirates (UAE) announced the Double Taxation Agreement (DTA) with Botswana has entered into force on 27 March 2020. The DTA contains withholding tax rates for Dividends 5% for at least 10% capital holding; otherwise 7.5%, Interest 7.5%, Royalties 7.5%, and Fees for technical services 5%. The DTA applies retroactively from 1 July 2018.
Belize and UAEOn 9 August 2021, the Ministry of Finance of the United Arab Emirates (UAE) announced the Double Taxation Agreement (DTA) with Belize has entered into force on 24 October 2017. The DTA contains withholding tax rates for Dividends 0%, Interest 0%, and Royalties 0%. The DTA applies retroactively from 1 July 2015.
Turkmenistan and UAEOn 9 August 2021, the Ministry of Finance of the United Arab Emirates (UAE) announced the amending protocol to the Double Taxation Agreement (DTA) with Turkmenistan was entered into force on 5 February 2019. The protocol applies retroactively from 1 January 2020.