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Cameroon Signs BEPS Multilateral Instrument


On July 11, 2017, Cameroon's Finance Minister, Alamine Ousmane Mey, signed the OECD's Multilateral Instrument, designed to prevent the avoidance of tax through the abuse of double tax avoidance treaties.

Switzerland, Latvia Revise Tax Treaty To Tackle BEPS


On June 28, 2017, the Swiss Federal Council adopted the dispatch on a revised double taxation agreement with Latvia and submitted it to Parliament for approval.

Countries Urged To Sign Up To Mandatory Binding Arbitration


The International Chamber of Commerce has stressed the need for more countries to adopt mandatory binding arbitration to better resolve double tax disputes.

Nigeria To Sign OECD's Multilateral Tax Treaty Instrument


Nigeria's Cabinet has approved the signing of the BEPS Multilateral Instrument to introduce anti-base erosion and profit shifting (BEPS) measures into its tax treaties.

Austrian Parliament Approves BEPS Convention


The lower house of the Austrian parliament has approved the OECD multilateral instrument, designed to prevent the avoidance of tax through the abuse of double tax avoidance treaties.

Luxembourg Seeks Double Tax Deal With Cuba


Officials from Cuba and Luxembourg have met in Havana for early stage talks on a possible double taxation treaty.

MEPs Back New Double Tax Dispute Resolution Rules


The European Parliament's Economics and Monetary Affairs Committee has backed proposals for the improved resolution of double taxation disputes within the EU.

Botswana Joins OECD's BEPS Inclusive Framework


Botswana has joined the OECD's base erosion and profit shifting Inclusive Framework.

Mauritius To Sign BEPS Convention By June 30


Mauritius will sign the OECD's Multilateral Convention to implement the tax treaty-related base erosion and profit shifting recommendations by the end of June 2017, the Finance Ministry has announced.

Canada Explains Tax Treaty Changes To Prevent Abuse


The Canadian Government has explained how it will incorporate into its tax agreements new provisions to counter base erosion and profit shifting, having signed the OECD's multilateral instrument on tackling treaty abuse.

68 Jurisdictions Sign BEPS Multilateral Instrument


68 countries have signed the OECD's Multilateral Convention, designed to swiftly implement a series of tax treaty-related measures proposed in the OECD's base erosion and profit shifting project into these countries' double tax agreements.

Canada To Amend DTAs With Germany, Switzerland


The Canadian Government has announced its intention to update its double tax agreements with Germany and Switzerland.

Switzerland, Kosovo Sign DTA


Switzerland and Kosovo have signed a double tax agreement that will limit certain withholding tax rates and tackle tax avoidance.

Netherlands Consults On Dividend Tax Changes


The Dutch Finance Ministry has opened an internet consultation on proposed changes to the Dutch dividend tax regime, which would expand the withholding tax exemption on distributions to shareholders in tax treaty countries.

OECD Prepares For BEPS Action 6 Peer Reviews


The OECD has released a document that will form the basis of the peer review and monitoring process of the base erosion and profit shifting Action 6 minimum standard.

Russia To Sign OECD's BEPS Convention


Russia will sign the OECD's Multilateral Convention to implement tax treaty-related measures to prevent base erosion and profit shifting, the Government announced on May 20.

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.

Treaty Updates by Territory

Latest Treaty Updates

Treaty Update: Zimbabwe - Namibia


Namibia and Zimbabwe have begun negotiations to revise their DTA.

Treaty Update: Cambodia - Hong Kong


According to preliminary media reports, Cambodia and Hong Kong have initiated negotiations towards concluding a DTA.

Treaty Update: Ireland - Uruguay


Ireland has newly disclosed that it has completed DTA negotiations with Uruguay.

Treaty Update: India - Portugal


A DTA Protocol has been signed between India and Portugal, the Indian Government announced on June 23, 2017.

Treaty Update: Russia - Japan


The Russian Government has announced that it intends to soon sign a DTA with Japan.

Treaty Update: Japan - Iceland


Japan announced on May 29, 2017, that it had reached a DTA in principle with Iceland.

Treaty Update: Spain - Cape Verde


Spain and Cape Verde signed a DTA on June 5, 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.

More Treaty Updates