Latest News


ECJ Rules In Austria's Favor In Tax Dispute With Germany

1/5/2017

The European Court of Justice has ruled in favor of Austria in its dispute with Germany relating to the taxation of interest from profit-participation certificates received by an Austrian bank from a German bank.


Ukraine Ratifies Tax Treaty With Malta

20/4/2017

On April 13, 2017, the Ukrainian Parliament ratified its tax treaty with Malta, which provides for lower withholding tax rates on dividends, interest, and royalties.


Swiss Court Denies French Data Request

7/4/2017

Switzerland's highest court has ruled that the Swiss Government cannot honor a request by the French tax authorities for data on two clients of a Swiss bank because the information at issue was obtained illegally.


UK-UAE Double Tax Pact 'Opens Door To Tax-Free Pension Transfers'

5/4/2017

The new double tax agreement between the United Arab Emirates and the UK could reportedly allow UAE residents to access their UK pension free of UK income tax.


Japan And Russia To Update DTA

31/3/2017

Russian and Japanese government representatives met in Tokyo on March 27 to begin negotiations on updating their double tax agreement.


Australia, China To Amend FTA And DTA

24/3/2017

Australia and China have agreed to discuss the further liberalization of services and investment under their free trade agreement, and to update their double tax agreement.


India-Singapore Double Tax Changes In Force

23/3/2017

On March 23, India published a notice ratifying the double tax Protocol signed with Singapore, which entered into force on February 27.


Italy, Switzerland Agree To Tax Information Group Requests

20/3/2017

Italy and Switzerland have agreed to allow group requests for information relevant in tax matters.


Irish Citizen Denied US Tax Refund On Gambling Winnings

6/3/2017

The United States Court of Federal Claims has turned down a claim from an Irish citizen that more than USD5m in US tax withheld on gambling winnings be refunded under the US-Ireland double tax avoidance agreement.


Hong Kong Seeking To Improve Insurance Tax Incentives

6/3/2017

The Financial Services Development Council released a report on March 3 on the policies, including tax measures, Hong Kong could adopt to improve its position as an insurance hub, especially in reinsurance, marine insurance, and captives.


Hong Kong, Pakistan Sign DTA

21/2/2017

On February 17, Hong Kong and Pakistan signed a comprehensive double taxation agreement, which sets out the allocation of taxing rights between the two jurisdictions and will aid the assessment of tax liabilities arising out of cross-border economic activities.


Netherlands, Uzbekistan Sign Anti-Abuse Agreement

17/2/2017

The Netherlands has signed a protocol to its double tax avoidance treaty with Uzbekistan, designed to prevent the treaty from being inappropriately used to avoid taxes.


SARS Modifies Ruling On Taxes Applicable To DTAs

6/2/2017

The South African Revenue Service has issued a revised binding general ruling that identifies the taxes administered by the agency that constitute taxes on income for the purposes of South Africa's double taxation agreements.


Hong Kong, Belarus Sign DTA

16/1/2017

Hong Kong and Belarus have agreed to lower withholding tax rates on cross-border income under a new comprehensive double tax agreement.


India, Singapore Revise Tax Treaty

5/1/2017

India and Singapore have signed a protocol to limit abuse of their double taxation avoidance agreement. India had also recently agreed a similar change to its tax treaty with Mauritius and Cyprus.


Cyprus, India Tax Treaty To Take Effect In 2017

28/12/2016

The revised double tax avoidance agreement between India and Cyprus will take effect from April 1, 2017, India's Central Board of Direct Taxes has announced.


Swiss Double Tax Agreements Enter Into Force

28/12/2016

Amendments to Switzerland's double taxation agreements with Norway and Albania have entered into force, the Swiss Federal Council has announced.


Australia-Germany DTA Enters Into Force

27/12/2016

The Australian Government has announced that a new double tax agreement with Germany is now in force, replacing the previous 1972 treaty.


Canada, Madagascar Agree Lower Cross-Border WHT Rates

6/12/2016

Canada and Madagascar have signed a double taxation agreement that will limit the withholding tax rates for dividends, interest, and royalties.


Switzerland-Liechtenstein DTA Enters Into Force

25/11/2016

The double taxation agreement between Switzerland and Liechtenstein will enter into force on December 22, 2016.


Hong Kong Pushes For DTA, Info Exchange With Australia

11/11/2016

In Canberra, Hong Kong's Secretary for Financial Services and the Treasury, K C Chan, expressed his wish to quickly start negotiations on a comprehensive double taxation agreement with Australia.


New Zealand Planning More BEPS Measures

10/11/2016

New Zealand's tax agency has set out the international tax initiatives it intends to pursue, in particular in response to the OECD's base erosion and profit shifting plan.


India, Japan Amend Their Double Tax Agreement

10/11/2016

An update to India and Japan's double tax agreement entered into force on October 29.


Germany, Costa Rica To Avoid Double Tax From Jan 1

4/11/2016

German's Finance Ministry on October 24 confirmed that the double tax avoidance treaty between Germany and Costa Rica will apply from January 1, 2017.


India-S Korea Double Tax Deal To Lower WHT Rates

27/10/2016

India has released details about its new double tax agreement with South Korea, which will be effective for Indian taxpayers from April 2017.




Treaty Updates by Territory


Latest Treaty Updates


Treaty Update: Cyprus - San Marino

25/5/2017

Cyprus and San Marino signed a DTA Protocol on May 19, 2017.


Treaty Update: Maldives - Malaysia

25/5/2017

According to preliminary media reports, Maldives and Malaysia have begun DTA negotiations.


Treaty Update: Japan - Denmark

22/5/2017

Japan announced that it had concluded DTA negotiations with Denmark on May 15.


Treaty Update: Barbados - Cyprus

22/5/2017

Barbados and Cyprus signed a DTA on May 10, 2017.


Treaty Update: Brazil - Various

15/5/2017

Brazil's Committee on Foreign Relations and National Defense on May 4, 2017, approved a DTA between Brazil and Russia, and a DTA Protocol between Brazil and India.


Treaty Update: Luxembourg - Cyprus

15/5/2017

Luxembourg and Cyprus signed a DTA on May 8, 2017.


Treaty Update: Jordan - Thailand

15/5/2017

Jordan and Thailand agreed the text of a DTA on May 11, 2017.


Treaty Update: Italy - Barbados

11/5/2017

Italy's Chamber of Deputies approved a law to ratify the DTA with Barbados on May 2, 2017.


Treaty Update: Bahrain - Thailand

5/5/2017

Bahrain and Thailand signed a DTA Protocol on April 25, 2017.


Treaty Update: Mexico - Spain

5/5/2017

Mexico's Senate on April 27, 2017, approved a DTA Protocol with Spain.


Treaty Update: Pakistan - Bulgaria

4/5/2017

Pakistan and Bulgaria signed a DTA on April 26, 2017.


Treaty Update: Ireland - Kazakhstan

4/5/2017

According to preliminary media reports, Ireland and Kazakhstan signed a DTA on April 27, 2017.


Treaty Update: Andorra - Latvia

28/4/2017

Andorra and Latvia have begun negotiations on amending their DTA.


Treaty Update: Latvia - Japan

21/4/2017

The Latvia-Japan DTA entered into force on March 30, 2017.


Treaty Update: Azerbaijan - Various

18/4/2017

According to preliminary media reports, Azerbaijan intends to soon sign DTAs with Singapore, Malaysia, Slovakia, Morocco, and Ireland.


Treaty Update: Azerbaijan - Israel

14/4/2017

Azerbaijan's parliament on April 7, 2017, approved a DTA with Israel.


Treaty Update: Estonia - Kyrgyzstan

14/4/2017

Estonia and Kyrgzstan signed a DTA on April 10, 2017.


Treaty Update: Azerbaijan - Kazakhstan

10/4/2017

On April 3, 2017, Azerbaijan and Kazakhstan signed a DTA Protocol.


Treaty Update: Singapore - Ghana

10/4/2017

On March 31, 2017, Singapore and Ghana signed a double tax agreement.


Treaty Update: India - Belgium

20/3/2017

India and Belgium signed a DTA Protocol on March 9, 2017.


Treaty Update: Mauritius - Ghana

16/3/2017

Mauritius and Ghana signed a DTA on March 10, 2017.


Treaty Update: Switzerland - Pakistan

16/3/2017

Switzerland and Pakistan are expected to sign a TIEA covering bank account information on March 21, 2017.


Treaty Update: Jersey - Mauritius

9/3/2017

Jersey and Mauritius signed a DTA on March 3.


Treaty Update: Singapore - India

7/3/2017

Singapore's DTA Protocol with India entered into force on February 27, 2017.


Treaty Update: Singapore - Uruguay

7/3/2017

The DTA between Singapore and Uruguay will enter into force on March 14, 2017.


More Treaty Updates