Double Taxation Agreement between China and South AfricaDouble Taxation Agreement • June 5th, 2024
Contract Type FiledJune 5th, 2024Established in 1999, Asia Briefing Ltd. (www.asiabriefing.com) is a Dezan Shira & Associates wholly- owned subsidiary dedicated to providing individuals and enterprises with the latest business and regulatory news as well as expert commentary relating to conducting business in emerging Asia.
AND THE KINGDOM OF SPAINDouble Taxation Agreement • June 27th, 2022
Contract Type FiledJune 27th, 2022Singapore and Spain both signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (commonly known as the “Multilateral Instrument” or in short, the “MLI”) on 7 June 2017. Singapore and Spain ratified the MLI on 21 December 2018 and 28 September 2021 respectively.
AGREEMENTDouble Taxation Agreement • June 19th, 2023
Contract Type FiledJune 19th, 2023desiring to conclude an Agreement for the elimination of double taxation and the prevention of fiscal evasion with respect to taxes on income without creating opportunities for tax avoidance,
AgreementDouble Taxation Agreement • October 6th, 2022
Contract Type FiledOctober 6th, 2022
AGREEMENT BETWEENDouble Taxation Agreement • February 3rd, 2022
Contract Type FiledFebruary 3rd, 2022Singapore and the Isle of Man signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (commonly known as the “Multilateral Instrument” or in short, the “MLI”) on 7 June 2017. Singapore and the Isle of Man ratified the MLI on 21 December 2018 and 25 October 2017 respectively.
Double Taxation Agreement between China and BelarusDouble Taxation Agreement • May 9th, 2023
Contract Type FiledMay 9th, 2023Established in 1999, Asia Briefing Ltd. (www.asiabriefing.com) is a Dezan Shira & Associates wholly- owned subsidiary dedicated to providing individuals and enterprises with the latest business and regulatory news as well as expert commentary relating to conducting business in emerging Asia.
UK – GUERNSEY DOUBLE TAXATION AGREEMENT AND PROTOCOL, GIVEN EFFECT BY AN EXCHANGE OF LETTERS SIGNED IN LONDON ON 2 JULY 2018Double Taxation Agreement • January 22nd, 2019
Contract Type FiledJanuary 22nd, 2019Intending to conclude an Agreement for the elimination of double taxation with respect to taxes on income and on capital gains without creating opportunities for non- taxation or reduced taxation through tax evasion or avoidance (including through treaty- shopping arrangements aimed at obtaining reliefs provided in this Agreement for the indirect benefit of residents of third States or territories),
AGREEMENT BETWEENDouble Taxation Agreement • February 3rd, 2022
Contract Type FiledFebruary 3rd, 2022Singapore and Belgium both signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (commonly known as the “Multilateral Instrument” or in short, the “MLI”) on 7 June 2017. Singapore and the Belgium ratified the MLI on 21 December 2018 and 26 June 2019 respectively.
AGREEMENT BETWEENDouble Taxation Agreement • November 9th, 2021
Contract Type FiledNovember 9th, 2021Intending to conclude an Agreement for the elimination of double taxation with respect to taxes on income without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this Agreement for the indirect benefit of residents of third States),
AGREEMENT BETWEENDouble Taxation Agreement • June 26th, 2023
Contract Type FiledJune 26th, 2023Singapore and Mexico both signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (commonly known as the “Multilateral Instrument” or in short, the “MLI”) on 7 June 2017. Singapore and Mexico ratified the MLI on 21 December 2018 and 15 March 2023 respectively.
AGREEMENT BETWEENDouble Taxation Agreement • July 16th, 2021
Contract Type FiledJuly 16th, 2021Singapore and Japan signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (commonly known as the “Multilateral Instrument” or in short, the “MLI”) on 7 June 2017. Singapore and Japan ratified the MLI on 21 December 2018 and 26 September 2018 respectively.
ContractDouble Taxation Agreement • May 5th, 2020
Contract Type FiledMay 5th, 2020
Synthesised text of the MLI and the Agreement between the Government of the Republic of Mauritius and the Government of the Kingdom of Thailand for the Avoidance of Double Taxation with respect to Taxes on IncomeDouble Taxation Agreement • April 11th, 2023
Contract Type FiledApril 11th, 2023This document presents the synthesised text for the application of the Agreement between the Government of the Republic of Mauritius and the Government of the Kingdom of Thailand for the avoidance of Double Taxation with respect to Taxes on Income signed on 01 October 1997 (the “Agreement”), as modified by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting signed by Mauritius on 05 July 2017 and signed by Thailand on 09 February 2022 (the “MLI”).
ContractDouble Taxation Agreement • April 23rd, 2021
Contract Type FiledApril 23rd, 2021AGREEMENT BETWEEN THE GOVERNMENT OF THE HONG KONG SPECIAL ADMINISTRATIVE REGION OF THE PEOPLE’S REPUBLIC OF CHINA AND THE SWISS FEDERAL COUNCIL FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME
AGREEMENT BETWEENDouble Taxation Agreement • July 8th, 2022
Contract Type FiledJuly 8th, 2022Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
AND NORTHERN IRELANDDouble Taxation Agreement • July 16th, 2021
Contract Type FiledJuly 16th, 2021Singapore and the United Kingdom signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (commonly known as the “Multilateral Instrument” or in short, the “MLI”) on 7 June 2017. Singapore and the United Kingdom ratified the MLI on 21 December 2018 and 29 June 2018 respectively.
AGREEMENT BETWEENDouble Taxation Agreement • May 5th, 2020
Contract Type FiledMay 5th, 2020The Government of the People’s Republic of China and the Government of the United Kingdom of Great Britain and Northern Ireland;
AGREEMENT BETWEENDouble Taxation Agreement • July 16th, 2021
Contract Type FiledJuly 16th, 2021Singapore and Australia signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (commonly known as the “Multilateral Instrument” or in short, the “MLI”) on 7 June 2017. Singapore and Australia ratified the MLI on 21 December 2018 and 26 September 2018 respectively.
A G R E E M E N TDouble Taxation Agreement • May 15th, 2024
Contract Type FiledMay 15th, 2024
Double Taxation Agreement between India and OmanDouble Taxation Agreement • May 11th, 2024
Contract Type FiledMay 11th, 2024Established in 1999, Asia Briefing Ltd. (www.asiabriefing.com) is a Dezan Shira & Associates wholly- owned subsidiary dedicated to providing individuals and enterprises with the latest business and regulatory news as well as expert commentary relating to conducting business in emerging Asia.
xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"Double Taxation Agreement • May 5th, 2020
Contract Type FiledMay 5th, 2020SCHEDULEAGREEMENT BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF GEORGIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL
GIBRALTARDouble Taxation Agreement • May 5th, 2020
Contract Type FiledMay 5th, 2020
Double Taxation Agreement between China and CzechoslovakiaDouble Taxation Agreement • October 8th, 2024
Contract Type FiledOctober 8th, 2024Established in 1999, Asia Briefing Ltd. (www.asiabriefing.com) is a Dezan Shira & Associates wholly- owned subsidiary dedicated to providing individuals and enterprises with the latest business and regulatory news as well as expert commentary relating to conducting business in emerging Asia.
ContractDouble Taxation Agreement • May 5th, 2020
Contract Type FiledMay 5th, 2020
INCOME TAX ACT (CHAPTER 201)Double Taxation Agreement • January 22nd, 2021
Contract Type FiledJanuary 22nd, 2021THE Government of Fiji has made arrangements with the Government of Australia with a view to the prevention of the levying under the laws of Fiji and of Australia of income tax in respect of the same income and rendering of reciprocal assistance in the administration of and the collection of taxes under the income tax laws of Fiji and of Australia.
FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOMEDouble Taxation Agreement • July 16th, 2021
Contract Type FiledJuly 16th, 2021Singapore and Canada both signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (commonly known as the “Multilateral Instrument” or in short, the “MLI”) on 7 June 2017. Singapore and Canada ratified the MLI on 21 December 2018 and 29 August 2019 respectively.
AGREEMENT BETWEENDouble Taxation Agreement • July 16th, 2021
Contract Type FiledJuly 16th, 2021Singapore and Austria signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (commonly known as the “Multilateral Instrument” or in short, the “MLI”) on 7 June 2017. Singapore and Austria ratified the MLI on 21 December 2018 and 22 September 2017 respectively.
Hong Kong And Russia Double Taxation Agreement Comes Into Force IntroductionDouble Taxation Agreement • July 16th, 2022
Contract Type FiledJuly 16th, 2022The Russia - Hong Kong agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income (see archive) ('Russia Hong Kong Double Tax Agreement' or 'Agreement') signed on 18 January 2016 came into force on 29th of July 2016. The Russia - Hong Kong Double Taxation Agreement is expected to boost economic and trade connections between Hong Kong and Russia.
ATAF MODEL AGREEMENT FOR THE ELIMINATIONDouble Taxation Agreement • November 2nd, 2020
Contract Type FiledNovember 2nd, 2020Intending to conclude an Agreement for the elimination of double taxation with respect to taxes on income without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this Agreement for the indirect benefit of residents of third States);
EFFECTIVE DOUBLE TAXATION AGREEMENTSDouble Taxation Agreement • February 3rd, 2021
Contract Type FiledFebruary 3rd, 2021(*) Withholding tax rate of 10% is only applicable for interest payment paid or incurred by an enterprise in an industrial undertaking.
ContractDouble Taxation Agreement • January 21st, 2021
Contract Type FiledJanuary 21st, 2021Whereas, an Agreement between the Government of the Republic of India and the Royal Government of Bhutan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income was signed in India on the 4th day of March, 2013 (hereinafter referred to as the Agreement);
AGREEMENT BETWEENDouble Taxation Agreement • December 20th, 2022
Contract Type FiledDecember 20th, 2022Singapore and South Africa signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (commonly known as the “Multilateral Instrument” or in short, the “MLI”) on 7 June 2017. Singapore and South Africa ratified the MLI on 21 December 2018 and 30 September 2022 respectively.
AGREEMENT BETWEENDouble Taxation Agreement • August 6th, 2010
Contract Type FiledAugust 6th, 2010This earlier Convention was amended by a Protocol signed on 5 September 2005 that entered into force on 17 August 2006 and its provisions shall take effect from 1 Jan 2006. (as shown in Annex B).
AGREEMENT OF 12TH AUGUST, 2010Double Taxation Agreement • April 7th, 2014
Contract Type FiledApril 7th, 2014AGREEMENT BETWEEN THE GOVERNMENT OF THE HONG KONG SPECIAL ADMINISTRATIVE REGION OF THE PEOPLE’S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE PRINCIPALITY OF LIECHTENSTEIN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL
AGREEMENT BETWEEN THE GOVERNMENT OF THE IN DEPENDENT STATE OF PAPUA NEW GUINEA AND THE GOVERNMENT OF THE REPUBLIC OF FIJI ANDDouble Taxation Agreement • January 8th, 2021
Contract Type FiledJanuary 8th, 2021Desiring to conclude an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows: