Since 1 January 2012 a number of developments have taken place
with regard to double taxation agreements (DTAs) and Tax
Information Exchange Agreements (TIEAs). A total of 64 double
taxation agreements are currently in force.
The DTAs with Guernsey, Mexico and Saudi Arabia and the Protocol
amending the DTA with South Africa were concluded and signed.
Besides, new DTAs to replace the existing ones with India, Norway
and Russia were also concluded and signed. The old DTA with Russia
which was signed in 2000 had not yet entered into force.
The DTAs with Armenia, Azerbaijan, Liechtenstein, Moldova and a
Protocol amending the DTA with Barbados were negotiated and
concluded at the technical level. Following their entry into force,
the DTAs with Bahrain, Guernsey, Norway (new DTA), Hong Kong, Saudi
Arabia, Switzerland, Turkey, Uruguay and the Protocol amending the
DTA and were published through Legal Notices.
