Asia-Pacific
Treaties
Belgium
Americas
Chile, Switzerland agree to automatic exchange of information
Joint declarations were signed by Chilean and Swiss officials December 6 to introduce automatic exchange of information in tax matters between the countries, writes Davide Anghileri of the University of Lausanne . . .
Asia-Pacific
Protocol to Singapore-Russia tax treaty enters into force
A protocol amending the 2002 Singapore-Russia tax treaty entered into force on November 25, the Inland Revenue Authority of Singapore has . . .
Africa
Ireland says tax treaty with Ethiopia entered into force, updates status of treaties with Ghana, Oman, South Africa
Irish Revenue has announced that a new double taxation agreement with Ethiopia entered into force on August 12. The treaty, signed November 3, 2014, will . . .
Asia-Pacific
Japan and Belgium agree to terms of new tax treaty
Japan and Belgium have agreed to the terms of new tax treaty, Japan’s Ministry of Finance announced . . .
Asia-Pacific
Africa
Africa
Mauritius signs tax treaties with Ghana, Jersey, negotiating Mali treaty
The Mauritius Revenue Authority has advised that Mauritius has signed tax treaties . . .
Americas
Switzerland agrees to automatic exchange of information with Brazil, Mexico, Uruguay
Davide Anghileri of the University of Lausanne discusses Switzerland’s November 18 signing of joint declarations on the introduction of automatic exchange of information in tax matters with Brazil, Mexico, and Uruguay
. . .
Europe
Argentina, Switzerland agree to automatically exchange financial account information for tax purposes
Davide Anghileri of the University of Lausanne discusses the November 16 signing by Switzerland and Argentina of a joint declaration on the introduction of automatic exchange of information in tax matters . . .
Asia-Pacific
UAE signs tax treaty with United Kingdom
The United Arab Emirates and the United Kingdom signed a tax treaty . . .
Africa
Singapore’s tax treaties with Rwanda and Thailand enter into force
The Inland Revenue Authority of Singapore has announced that tax treaties signed with Rwanda and Thailand entered into force . . .
Europe
France/Luxembourg protocol taxing indirect real estate transfers to enter into effect in 2017
A protocol to the Luxembourg/France tax treaty, signed September 15, 2014, has been ratified by both jurisdictions and will enter effect on January 1, 2017, according to information . . .
Asia-Pacific
Americas
Asia-Pacific
Cyprus
Asia-Pacific
Asia-Pacific
Hong Kong, Ireland agree to automatic exchange of information for tax purposes
Hong Kong and Ireland on June 8 signed an agreement for the automatic exchange of financial account information in tax matters beginning 2018, the Hong Kong government . . .
Americas
Hong Kong signs AEOI pacts with Belgium, Canada, Guernsey, Italy, Mexico and Netherlands
Hong Kong signed treaties with six countries on March 16 for the automatic exchange of financial account information (AEOI) in tax. . .
Americas
Japan, Panama tax information exchange agreement to enter into force
A tax information exchange agreement between Japan and Panama, signed August 25, 2016, will enter into force on March 12, Japan’s Ministry . . .
Asia-Pacific
Switzerland agrees to automatic exchange of information with Israel, New Zealand, San Marino
Switzerland has signed joint declarations on the introduction of automatic exchange of information in tax matters with Israel, New Zealand, and San Marino, writes Davide Anghileri, a researcher at the University of Lausanne . . .
Africa
UK signs tax treaties with Colombia and Lesotho
The UK’s HM Revenue & Customs has announced that the UK has signed tax treaties . . .
Asia-Pacific
Jersey publishes text of new tax treaty with UAE
The goverment of Jersey has posted on its website the text of its new tax treaty and protocol with the United Arab Emirates. The treaty . . .
Asia-Pacific
Hong Kong/Latvia tax treaty sets low withholding rates, text available
Hong Kong and Latvia on March 13 signed a tax treaty and protocol in . . .
Asia-Pacific
India and Maldives sign agreements on exchanging tax, airline income
Tax officials from India and Maldives on April 11 signed a tax information exchange agreement (TIEA) and an agreement providing airlines with relief from double taxation, Indian’s Central Board of . . .
Africa
New Luxembourg/Senegal tax treaty includes clauses from UN model treaty
The Luxembourg Ministry of Finance today announced that Luxembourg and Senegal have signed a new tax treaty. The double tax avoidance agreement was signed by Pierre Gramegna, Luxembourg’s . . .
Asia-Pacific
Japan negotiating tax treaty with Slovenia
The Ministry of Finance of Japan has announced Japan and Slovenia will begin their first round of negotiations . . .
Americas
Canada and Taiwan sign tax agreement, text available
Taiwan and Canada have signed an arrangement to avoid double taxation, Canada’s Department of Finance announced today. The . . .
Europe
UK-Sweden tax treaty enters into force
The UK-Sweden tax treaty, signed March 26, 2015, entered into force on December 20, 2015, HM Revenue and Customs announced January 13. The treaty . . .
Asia-Pacific
China/Hong Kong protocol clarifying taxation of investment funds enters into force
The fourth protocol to the China/Hong Kong income tax arrangement, signed April 1, 2015, entered into force on December 29, 2015, the Hong Kong Inland Revenue Department . . .
Africa
Ireland tax treaty update: agreements with Zambia, Germany, Luxembourg enter into force; pacts with Ethiopia, Pakistan ratified; new treaty with South Africa under negotiation
Ireland’s tax treaty with Zambia and protocols to tax treaties with Germany and Luxembourg have entered into force and effect, Irish Tax and Customs. . .
Bulgaria
UK tax treaties with Croatia, Bulgaria, Kosovo enter into force
The UK’s HM Revenue & Customs on January 8 announced that tax treaties with Croatia, Bulgaria, and Kosovo have entered into force. The UK’s tax treaty with Croatia entered into . . .
Africa
Luxembourg announces new tax treaty with Serbia; entry into force of protocols with Ireland, Mauritius, Lithuania and UAE; and law approving tax treaties with six other nations
The government of Luxembourg has announced that protocols signed with Ireland, Mauritius, Lithuania and United Arab Emirates entered into force on December 11 and . . .
Asia-Pacific
India-Macedonia tax treaty enters into effect
The Indian government, in a notice dated December 21, announced that a tax treaty signed by India and the Republic of Macedonia . . .
Asia-Pacific
Singapore-Luxembourg tax treaty enters into force
The Inland Revenue Authority of Singapore has announced that the Luxembourg-Singapore tax treaty, signed . . .
Africa
Singapore’s tax treaties with Ecuador, San Marino, and Seychelles enter into force
Singapore’s Ministry of Finance on December 18 announced that tax treaties signed by Singapore and Ecuador . . .
Asia-Pacific
Japan and Germany sign tax treaty
Japan and Germany on December 17 signed a tax treaty, wholly amending the . . .
