Treaties
Japan, Iceland to negotiate tax treaty
The governments of Japan and Iceland will initiate negotiations for. . .
Japan, Russia agree to new tax treaty
Japan and Russian will sign a new tax treaty, Japan’s Ministry of Finance has announced. The two countries have . . .
Latvia-Cyprus tax treaty enters into force
A tax treaty between Cyprus and Latvia has entered into force, Cyprus’s Ministry. . .
Japan-Austria tax treaty negotiations commence
The governments Japan and Austria will negotiate amendments to their 50+ year old tax treaty, Japan’s. . .
Japan to begin tax treaty negotiations with Latvia
The governments of Japan and Latvia intend to begin negotiations to conclude a tax treaty, Japan’s . . .
UAE signs tax treaty with Jordan
The United Arab Emirates has signed a tax treaty with Jordan, the UAE’s Ministry . . .
Hong Kong agrees to automatic exchange of tax information with South Africa and Portugal
Hong Kong has agreed to automatic exchange of financial account information in tax matters with the governments of South . . .
Singapore, Ghana sign tax treaty
Singapore and Ghana have signed tax treaty, the Inland Revenue Authority of . . .
Japan, Panama sign tax information exchange agreement regarding Panama City
In an effort to combat tax evasion, Japan and Panama have signed a tax information exchange agreement relating to tax matters in Panama City, Japan’s . . .
Singapore and Cambodia sign tax treaty, text available
Singapore and Cambodia have signed a tax treaty, the Inland Revenue Authority of Singapore has . . .
Switzerland/France tax treaty amendments enter into force
Amendments to the 1966 tax treaty between Switzerland and France tax entered into force today enhancing . . .
Singapore, Denmark sign tax information exchange agreement
Singapore and Denmark signed an agreement for the automatic exchange of financial account information on . . .
Hong Kong, Korea sign tax agreement for automatic exchange of financial account information
Hong Kong and Korea have signed an agreement for the automatic exchange of financial account information in tax matters, the Hong Kong government . . .
Japan, Austria agree in principle to new tax treaty
Japan and Austria in October reached an agreement in principle . . .
Japan, Slovenia sign treaty to reduce tax on cross-border income
Japan and Slovenia today signed their first tax treaty, Japan’s Ministry of Finance has . . .
Switzerland and Canada agree on automatic exchange of financial account information
Switzerland and Canada on February 4 signed a joint declaration to work toward implementing automatic exchange of information on the financial accounts . . .
Google India’s payments to Google Ireland for AdWords program are royalties subject to withholding tax, court rules
An Indian appellate court has ruled that payments made by Google’s Indian subsidiary to Google’s Irish subsidiary to operate the Google AdWords program in India were royalties subject to withholding tax and not payments to obtain advertising space for resale, as Google has claimed. The court also mandated the use of the profit split method for some related-party transactions. . .
Hong Kong, Indonesia agree to automatic exchange for tax purposes
Hong Kong and Indonesia have agreed to automatic exchange of financial account information in tax matters (AEOI), a Hong Kong . . .
Singapore-India protocol modifying capital gains taxation enters into force
A protocol to the Singapore-India tax treaty entered into force on February 27, Singapore’s Inland Revenue Authority has announced. One aim of the . . .
Hong Kong-Romania tax treaty enters into force
Hong Kong’s Inland Revenue Service, on December 9, announced that a new tax treaty with Romania entered into force on . . .
Japan’s tax treaty with Germany, protocol with India, to enter into force
Japan’s Ministry of Finance today announced that two tax agreements will enter into force: a tax treaty with Germany and a protocol to a tax treaty with India. Notifications . . .
Hong Kong, Korea tax treaty enters into force
Hong Kong’s tax authority today announced that a tax treaty between Hong Kong and Korea entered . . .
Pakistan signs multilateral agreement to fight tax evasion and avoidance
Pakistan today became the 104th signatory to the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, the . . .