China and Norway On 27 September 2017, during a meeting between China’s tax Minister Wang Jun and Norway’s Finance Minister Siv Jensen they agreed to renegotiate the Double Taxation Agreement (DTA) between the two countries.
Andorra and Malta On 27 September 2017, the Double Taxation Agreement (DTA) between Andorra and Malta was entered into force and it will apply from 1 January 2018. The agreement contains Dividends rate 0%, Interest rate 0% and Royalties rate 0%.
Belarus and UK On 26 September 2017, the Double Taxation Agreement (DTA) between Belarus and the United Kingdom was signed, in Minsk. Once in force and effective, the new treaty will replace the existing DTA of 1985. The agreement contains Dividends rate 5%, Interest rate 5% and Royalties rate 5%.
Armenia and Kyrgyzstan and Uzbekistan On 25 September 2017, Ministry of Finance of Armenia published a press release that Armenia will sign Double Taxation Agreements (DTA) with Kyrgyzstan and Uzbekistan by the end of this year.
China and Kenya On 21 September 2017, the Double Taxation Agreement (DTA) between China and Kenya was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Nairobi.
Luxembourg and Uzbekistan On 18 September 2017, the amending protocol of Double Taxation Agreement (DTA) between Luxembourg and Uzbekistan was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Kuwait and Turkey On 14 September 2017, the amending protocol of Double Taxation Agreement (DTA) between Kuwait and Turkey was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Ankara.
Portugal and Sao Tome and Principe On 8 September 2017, Portugal published a notice declaring the entry into force of the Double Taxation Agreement (DTA) with Sao Tome and Principe on 12 July 2017 and it will apply from 1 January 2018. The agreement contains Dividends rate 10% for at least 25% holding; otherwise 15%, Interest rate 10%, Royalties rate 10% and fees rate 15%.
Ivory Coast and Portugal On 8 September 2017, Portugal published a notice declaring the entry into force of the Double Taxation Agreement (DTA) with the Ivory Coast on 18 August 2017 and it will apply from 1 January 2018. The agreement contains Dividends rate 10%, Interest rate 10% and Royalties rate 5%.
Paraguay and Uruguay On 8 September 2017, the Double Taxation Agreement (DTA) between Paraguay and Uruguay was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Asuncion.
Cambodia and Thailand On 7 September 2017, the Double Taxation Agreement (DTA) between Cambodia and Thailand was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Phnom Penh.
Japan and Russia On 7 September 2017, the Double Taxation Agreement (DTA) between Japan and Russia was signed in Vladivostok. Once in force and effective, the new treaty will replace the existing DTA of 1986. The agreement contains Dividends rate 5% for at least 15% holding; otherwise 10%, Interest rate 10% and Royalties rate 0%.
India and New Zealand On 7 September 2017, the amending protocol of Double Taxation Agreement (DTA) between India and New Zealand was entered into force and it was applied from 7 September 2017.
Bahrain and Pakistan On 7 September 2017, Government of Pakistan has released a notice that Federal Cabinet approved the signing of an amending protocol to Double Taxation Agreement (DTA) with Bahrain.
India and Kazakhstan On 6 September 2017, the lower house of parliament of Kazakhstan has approved the pending protocol of Double Taxation Agreement (DTA) with India. The protocol will change Article 25 (Exchange of Information Article), limitation on benefits, mutual agreement procedures and other Articles.
Jordan and Saudi Arabia On 1 September 2017, the Double Taxation Agreement (DTA) between Jordan and Saudi Arabia was entered into force and it will apply from 1 January 2018. The agreement contains Dividends rate 5%, Interest rate 5% and Royalties rate 7%.
Estonia and Japan On 30 August 2017, the Double Taxation Agreement (DTA) between Estonia and Japan was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Tallinn. The agreement contains Dividends rate 0% for at least 10% holding; otherwise 10%, Interest rate 10% and Royalties rate 5%.
Switzerland and Zambia On 29 August 2017, the Double Taxation Agreement (DTA) between Switzerland and Zambia was signed in Lusaka. Once in force and effective, the new treaty will replace the existing DTA of 1954. The agreement contains Dividends rate 5% for at least 10% holding; otherwise 15%, Interest rate 10% and Royalties rate 5%.
Japan and Russia On 24 August 2017, the government of Russia has authorized the Ministry of Finance to sign 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 signed, in force and effective, the new treaty will replace the existing DTA of 1986.
Gambia and UAE On 23 August 2017, the United Arab Emirates has ratified the Double Taxation Agreement (DTA) with Gambia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The agreement contains Dividends rate 0%, Interest rate 0% and Royalties rate 0%.
Equatorial Guinea and UAE On 23 August 2017, the United Arab Emirates has ratified the Double Taxation Agreement (DTA) with Equatorial Guinea for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Argentina and UAE On 23 August 2017, the United Arab Emirates has ratified the Double Taxation Agreement (DTA) with Argentina for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Iraq and South Korea On 23 August 2017, the Council of Ministers of Iraq has authorized to sign a revised Double Taxation Agreement (DTA) with South Korea.
Belarus and Ecuador On 16 August 2017, the Double Taxation Agreement (DTA) between Belarus and Ecuador was entered into force and it will apply from 1 January 2018. The agreement contains Dividends rate 5% for at least 25% holding; otherwise 10%, Interest rate 10% and Royalties rate 10%.
Kosovo and Switzerland On 10 August 2017, the Kosovo has ratified the Double Taxation Agreement (DTA) with Switzerland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Czech Republic and Turkmenistan On 8 August 2017, the Czech Republic has ratified the Double Taxation Agreement (DTA) with Turkmenistan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Indonesia and Malaysia On 3 August 2017, Indonesia has ratified the amending protocol of Double Taxation Agreement (DTA) with Malaysia and it will replace Article 25 (Exchange of Information Article) in accordance with the OECD standard for information exchange.
Belgium and Greece On 24 July 2017, the amending protocol of Double Taxation Agreement (DTA) between Belgium and Greece was entered into force and it will apply from 1 January 2018 with replaced Article 25 (Exchange of Information Article) in accordance with the OECD standard for information exchange.
Cameroon and South Africa On 13 July 2017, the Double Taxation Agreement (DTA) between Cameroon and South Africa was entered into force and it will apply from 1 January 2018. The agreement contains Dividends rate 10% for at least 25% holding; otherwise 15%, Interest rate 10% and Royalties rate 10%.