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.
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.
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.
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.
Russian and Japanese government representatives met in Tokyo on March 27 to begin negotiations on updating their double tax agreement.
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.
On March 23, India published a notice ratifying the double tax Protocol signed with Singapore, which entered into force on February 27.
Italy and Switzerland have agreed to allow group requests for information relevant in tax matters.
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.
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.
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.
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.
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 and Belarus have agreed to lower withholding tax rates on cross-border income under a new comprehensive double tax agreement.
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.
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.
Amendments to Switzerland's double taxation agreements with Norway and Albania have entered into force, the Swiss Federal Council has announced.
The Australian Government has announced that a new double tax agreement with Germany is now in force, replacing the previous 1972 treaty.
Canada and Madagascar have signed a double taxation agreement that will limit the withholding tax rates for dividends, interest, and royalties.
The double taxation agreement between Switzerland and Liechtenstein will enter into force on December 22, 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'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.
An update to India and Japan's double tax agreement entered into force on October 29.
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 has released details about its new double tax agreement with South Korea, which will be effective for Indian taxpayers from April 2017.
Treaty Update: Cyprus - San Marino
Cyprus and San Marino signed a DTA Protocol on May 19, 2017.
Treaty Update: Maldives - Malaysia
According to preliminary media reports, Maldives and Malaysia have begun DTA negotiations.
Treaty Update: Japan - Denmark
Japan announced that it had concluded DTA negotiations with Denmark on May 15.
Treaty Update: Barbados - Cyprus
Barbados and Cyprus signed a DTA on May 10, 2017.
Treaty Update: Brazil - Various
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
Luxembourg and Cyprus signed a DTA on May 8, 2017.
Treaty Update: Jordan - Thailand
Jordan and Thailand agreed the text of a DTA on May 11, 2017.
Treaty Update: Italy - Barbados
Italy's Chamber of Deputies approved a law to ratify the DTA with Barbados on May 2, 2017.
Treaty Update: Bahrain - Thailand
Bahrain and Thailand signed a DTA Protocol on April 25, 2017.
Treaty Update: Mexico - Spain
Mexico's Senate on April 27, 2017, approved a DTA Protocol with Spain.
Treaty Update: Pakistan - Bulgaria
Pakistan and Bulgaria signed a DTA on April 26, 2017.
Treaty Update: Ireland - Kazakhstan
According to preliminary media reports, Ireland and Kazakhstan signed a DTA on April 27, 2017.
Treaty Update: Andorra - Latvia
Andorra and Latvia have begun negotiations on amending their DTA.
Treaty Update: Latvia - Japan
The Latvia-Japan DTA entered into force on March 30, 2017.
Treaty Update: Azerbaijan - Various
According to preliminary media reports, Azerbaijan intends to soon sign DTAs with Singapore, Malaysia, Slovakia, Morocco, and Ireland.
Treaty Update: Azerbaijan - Israel
Azerbaijan's parliament on April 7, 2017, approved a DTA with Israel.
Treaty Update: Estonia - Kyrgyzstan
Estonia and Kyrgzstan signed a DTA on April 10, 2017.
Treaty Update: Azerbaijan - Kazakhstan
On April 3, 2017, Azerbaijan and Kazakhstan signed a DTA Protocol.
Treaty Update: Singapore - Ghana
On March 31, 2017, Singapore and Ghana signed a double tax agreement.
Treaty Update: India - Belgium
India and Belgium signed a DTA Protocol on March 9, 2017.
Treaty Update: Mauritius - Ghana
Mauritius and Ghana signed a DTA on March 10, 2017.
Treaty Update: Switzerland - Pakistan
Switzerland and Pakistan are expected to sign a TIEA covering bank account information on March 21, 2017.
Treaty Update: Jersey - Mauritius
Jersey and Mauritius signed a DTA on March 3.
Treaty Update: Singapore - India
Singapore's DTA Protocol with India entered into force on February 27, 2017.
Treaty Update: Singapore - Uruguay
The DTA between Singapore and Uruguay will enter into force on March 14, 2017.