Kosovo and Malta | On 20 September 2019, the Double Taxation Agreement (DTA) between Kosovo and Malta will enter into force and applies from 1 January 2020. |
Croatia and Japan | On 5 September 2019, the Double Taxation Agreement (DTA) between Croatia and Japan was entered into force and applies from 5 September 2019 for Article 25 and 26 and from 1 January 2020 for other taxes. |
Japan and US | On 30 August 2019, the amending protocol to the Double Taxation Agreement (DTA) between Japan and United States was entered into force and applies from 1 November 2019 for withholding taxes and from 1 January 2020 for other taxes. |
Singapore and Turkmenistan | On 28 August 2019, the Double Taxation Agreement (DTA) between Singapore and Turkmenistan was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Singapore. The agreement contains Dividends rate 0% for at least 25% capital holding; otherwise 10%, Interest rate 10%, and Royalties rate 10%. |
India and Spain | On 27 August 2019, the Indian Ministry of Finance announced, the amending protocol to the Double Taxation Agreement (DTA) with Spain was entered into force on 29 December 2014 and applies from 1 January 2015. |
Bangladesh and Czech Republic | On 26 August 2019, the Cabinet of Bangladesh approved to sign the Double Taxation Agreement (DTA) with the Czech Republic. |
Cape Verde and Senegal | On 19 August 2019, Mr. Jorge Carlos Fonseca, the President of Cape Verde has ratified the Double Taxation Agreement (DTA) with Senegal. The agreement contains Dividends rate 10%, Interest rate 10%, and Royalties rate 10%. |
Cape Verde and Spain | On 19 August 2019, Mr. Jorge Carlos Fonseca, the President of Cape Verde has ratified the Double Taxation Agreement (DTA) with Spain. |
Singapore and Ukraine | On 16 August 2019, the amending protocol to the Double Taxation Agreement (DTA) between Singapore and Ukraine was signed to update the Exchange of Information Article according to the OECD standard for information exchange, in Kyiv. |
Costa Rica and UAE | On 12 August 2019, Mr. Carlos Alvarado, the President of Costa Rica approved the draft law for the ratification of the Double Taxation Agreement (DTA) with the United Arab Emirates (UAE). |
Japan and Norway | On 9 August 2019, Japan’s Ministry of Finance announced that, the Secretary-General of the OECD acting as the Depositary of the “Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting”, Norway, being a party to one of the tax treaties of Japan to which it had chosen to apply this Convention, newly deposited its instrument of ratification of this Convention. |
Armenia and Kyrgyzstan | On 9 August 2019, the Double Taxation Agreement (DTA) between Armenia and Kyrgyzstan was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
Switzerland and New Zealand | On 8 August 2019, officials from New Zealand and Switzerland signed an amending protocol to update the Double Taxation Agreement (DTA) between them in accordance with BEPS standards. |
Angola and Cape Verde | On 8 August 2019, the Double Taxation Agreement (DTA) between Angola and Cape Verde signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Luanda. |
Australia and Israel | On 7 August 2019, the treasury department of Australia has launched a public consultation on the draft bill for the ratification of the Double Taxation Agreement (DTA) with Israel. Comments are due by 21 August 2019. |
Iraq and Saudi Arabia | On 6 August 2019, the Iraqi Cabinet approved the draft Double Taxation Agreement (DTA) with the Kingdom of Saudi Arabia. |
Luxembourg and Uzbekistan | On 26 July 2019, the amending protocol to the Double Taxation Agreement (DTA) between Luxembourg and Uzbekistan was entered into force and applies from 1 January 2020. |
Switzerland and UK | On 16 July 2019, the amending protocol to the Double Taxation Agreement (DTA) between Switzerland and the United Kingdom (UK) was entered into force and applies from 1 January 2020. |
Tunisia and Singapore | On 9 July 2019, Mr. Mohamed Ennaceur, the president of Tunisia has ratified the Double Taxation Agreement (DTA) with Singapore. |
Tunisia and Germany | On 9 July 2019, Mr. Mohamed Ennaceur, the president of Tunisia has ratified the Double Taxation Agreement (DTA) with Germany. |
Uzbekistan and Egypt | On 25 March 2019, the Double Taxation Agreement (DTA) between Egypt and Uzbekistan was entered into force. The DTA applies from 1 January 2020. The agreement contains Dividends rate 5% for at least 25% capital holding; otherwise 10%, Interest rate 10%, and Royalties rate 12%. |
Uzbekistan and Kazakhstan | On 10 October 2018, the amending protocol to the Double Taxation Agreement (DTA) between Kazakhstan and Uzbekistan was entered into force and applies from 1 January 2019. |
Uzbekistan and Tajikistan | On 6 June 2018, the Double Taxation Agreement (DTA) between Tajikistan and Uzbekistan was entered into force and applies from 1 January 2019. The agreement contains Dividends rate 5% for at least 25% capital holding; otherwise 10%, Interest rate 10%, and Royalties rate 10%. |
Chile and China | The Chamber of Deputies of Chile has approved the bill for ratifying the protocol to the Double Taxation Agreement (DTA) with China. |
Tax Treaty News: September 2019
09 September, 2019