Japan and India On 29 October 2016, the amending protocol of income tax treaty between India and Japan will enter into force that was signed on 11 December 2015. The protocol generally applies from 29 October 2016 for exchange of information and for all other matters, it applies from 1 January 2017.
Japan and Germany On 28 October 2016, the income tax treaty between Germany and Japan will enter into force. The treaty will apply from 28 October 2016 for the exchange of information and from 1 January 2017 for other taxes. From this date, the new treaty will replace the existing DTA of 1966.
Korea (Rep.) and Poland On 15 October 2016, the amending protocol of income tax treaty between Korea (Rep.) and Poland will enter into force that was signed on 22 October 2013. The protocol will apply from 1 January 2017.
Japan and Slovenia On 30 September 2016, the income tax treaty between Japan and Slovenia was signed in Tokyo for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Luxembourg and Ukraine On 30 September 2016, Luxembourg and Ukraine was signed an amending protocol of income and capital tax treaty in Kiev for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Kazakhstan and Serbia On 29 September 2016, Kazakhstan’s Senate adopted a law approving the income and capital tax treaty with Serbia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Hong Kong and Korea (Rep.) On 27 September 2016, the income tax treaty between Hong Kong and Korea (Rep.) was entered into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The agreement generally applies from 1 April 2017 for withholding taxes and from 1 January 2017 for other taxes.
Hungary and Turkmenistan On 26 September 2016, the Hungarian parliament approved 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.
China and Zimbabwe According to a published Official Gazette of 23 September 2016, Zimbabwe ratified the income tax treaty with China for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, by way of Statutory Instrument 114 of 2016.
Andorra and Portugal On 22 September 2016, the Portuguese Council of Ministers approved the income tax treaty with Andorra for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Ecuador and Qatar On 22 September 2016, the National Assembly of Ecuador approved the income tax treaty with Qatar for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Canada and Israel On 21 September 2016, the income tax treaty between Canada and Israel was signed on the sidelines of the 71st General Assembly of the United Nations, held in New York. Once in force and effective, the new treaty will replace the existing DTA of 1975.
Andorra and Malta On 20 September 2016, Andorra and Malta signed an income tax treaty on the sidelines of the 71st General Assembly of the United Nations, held in New York.
Bahrain and Portugal On 19 September 2016, Portugal ratified the income tax treaty with Bahrain for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, by way of Presidential Decree No. 79/2016 of 22 September 2016.
Austria and Liechtenstein On 15 September 2016, Austria and Liechtenstein signed an amending protocol for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Vienna.
Kazakhstan and Serbia On 14 September 2016, the Lower House of the Kazakhstani parliament approved the Income and Capital Tax Treaty with Serbia. The treaty has now been sent to the Senate for further approval.
Armenia and Sweden On 13 September 2016, the Armenian Constitutional Court approved the income and capital tax treaty with Sweden for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Jersey and United Arab Emirates On 13 September 2016, Jersey’s States Assembly approved 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.
Norway and Zambia On 9 September 2016, the Norwegian government approved the income tax treaty 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 1971.
Korea (Rep.) and Brunei On 7 September 2016, the Korean National Assembly ratified the income tax treaty with Brunei for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Korea (Rep.) and Hong Kong On 7 September 2016, the Korean National Assembly ratified 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.
Korea (Rep.) and India On 7 September 2016, the Korean National Assembly ratified the income tax treaty with India 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.
Korea (Rep.) and Kenya On 7 September 2016, the Korean National Assembly ratified the income tax treaty with Kenya for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Korea (Rep.) and Poland On 7 September 2016, the Korean National Assembly ratified the amending protocol of income tax treaty with Poland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Korea (Rep.) and Tajikistan On 7 September 2016, the Korean National Assembly ratified the income tax treaty with Tajikistan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Korea (Rep.) and Turkmenistan On 7 September 2016, the Korean National Assembly ratified the income tax treaty with Turkmenistan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
South Africa and Brazil On 7 September 2016, the South African Standing Committee on Finance approved the amending protocol of income tax treaty between Brazil and South Africa for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
South Africa and Singapore On 7 September 2016, the South African Standing Committee on Finance and the Select Committee on Finance approved the income tax treaty with Singapore. The treaty has now been sent to the National Assembly for ratification procedure. Once in force and effective, the new treaty will replace the existing DTA of 1996.
South Africa and United Arab Emirates On 7 September 2016, the South African Standing Committee on Finance and the Select Committee on Finance approved the income tax treaty with United Arab Emirates. The treaty has now been sent to the National Assembly for ratification procedure.
South Africa and Zimbabwe On 7 September 2016, the South African Standing Committee on Finance approved the income tax treaty with Zimbabwe. The treaty has now been sent to the National Assembly for ratification procedure. Once in force and effective, the new treaty will replace the existing DTA of 1965.
India and Vietnam On 3 September 2016, India and Vietnam signed an amending protocol for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Saudi Arabia and Portugal On 1 September 2016, the income tax treaty between Portugal and Saudi Arabia 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 from 1 January 2017.
Saudi Arabia and Sweden On 31 August 2016, the income and capital tax treaty between Saudi Arabia and Sweden 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 from 1 January 2017.
Uruguay and United Kingdom On 29 August 2016, the Uruguayan Senate approved 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.
Norway and Switzerland On 26 August 2016, the Norwegian government approved the amending protocol of income and capital tax treaty with Switzerland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Chile and South Africa On 11 August 2016, the income and capital tax treaty between Chile and South Africa 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 from 1 January 2017.
Seychelles and Jersey On 22 July 2016, Seychelles ratified the income tax treaty with Jersey for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Germany and Israel On 9 May 2016, the income and capital tax treaty between Germany and Israel 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 from 1 January 2017. From this date, the new treaty will replace the existing DTA of 1962.