Germany has signed protocols to amend its tax treaties with Austria and Switzerland.
Taiwan will apply the country’s tax residency rules leniently while granting tax treaty benefits, the Finance Ministry has said.
Russian President Vladimir Putin has suspended several tax treaties with “unfriendly” countries.
The suspension decree was signed on August 8. The decree includes tax treaties signed with the US, the UK, and Canada, and other countries that had imposed unilateral economic sanctions on Russia.
“In view of the need to take urgent measures in connection with the unfriendly actions of a number of foreign states against the Russian Federation, its citizens and legal entities, the President resolved to suspend a number of provisions of tax treaties with the United States of America, European Union countries and other unfriendly states,” an official statement from the President’s office notes.
The suspension was proposed by the Finance Ministry in March 2023.
Georgia’s Finance Ministry has published on its website the text of the country’s tax treaty with Kyrgyzstan.
Denmark has terminated its tax treaty with Russia.
Denmark terminated the tax treaty vide Notice No. 27/2023 dated June 19, 2023, in accordance with Article 29 of the tax treaty.
The tax treaty will cease to have effect on January 1, 2024.
Japan’s tax treaty with Azerbaijan will enter into force on August 4, 2023.
Czech Finance Ministry has updated the official list of tax treaties on its website.
Japan and Turkmenistan are going to negotiate a new tax treaty.
The Australian Government is consulting stakeholders on draft legislation to implement a new tax treaty with Iceland.
The tax treaty will become effective after both countries have completed their respective domestic procedures.
Japan and Peru have “in principle” agreed to conclude a tax treaty.
The Protocol will be effective for requests for information made on or after the date of entry into force for tax years on or after January 1, 2009.
A revised tax treaty between Singapore and Sri Lanka entered into force on December 31, 2017.