Latest News

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


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


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


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'


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


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


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


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


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

Irish Citizen Denied US Tax Refund On Gambling Winnings


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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.

More Treaty Updates