FELIPE VI
KING OF SPAIN
On June 17, 2017, the Plenipotentiary of Spain signed
ad referendum
in Paris the Multilateral Convention to Implement Tax Treaty Measures to Prevent the Erosion of Tax Bases and the Transfer of Profits, done in Paris 24 November 2016,
Having regard to and examined the preamble and the thirty-nine articles of that Convention,
Granted by the Cortes Generales the authorization provided for in article 94.1 of the Constitution,
MANIFIESTO the consent of Spain to be bound by this Convention and
ISSUED this instrument of ratification signed by Me and endorsed by the Minister for Foreign Affairs, European Union and Cooperation, with the following statements:
1. Statement on the local character of the Gibraltar authorities:
‘If this Convention is signed by the United Kingdom and extended to the territory of Gibraltar, or ratified by its authorities, Spain wishes to make the following declaration:
1. Gibraltar is a Non-Self-Governing Territory for whose external relations the United Kingdom is responsible and which is subject to a decolonization process in accordance with the relevant decisions and resolutions of the United Nations General Assembly.
2. The Gibraltar authorities have a local character and exercise exclusively internal powers which have their origin and basis in the distribution and attribution of powers by the United Kingdom, as provided for in its domestic law, as a sovereign State on which the said Non-Self-Governing Territory depends.
3. Accordingly, any participation of the Gibraltarian authorities in the implementation of this Convention shall be deemed to have been carried out exclusively within the framework of Gibraltar ' s internal powers and shall not be deemed to result in any change from that provided for in the preceding two paragraphs.
4. The procedure provided for in the Gibraltar Authorities Scheme in the context of certain international treaties agreed by Spain and the United Kingdom on 19 December 2007 (along with the ‘Agreeed regime concerning the Gibraltar authorities in the context of the EU and EC instruments and related treaties’ of 19 April 2000) applies to this Convention.
5. The application to Gibraltar of this Convention cannot be interpreted as recognition of any rights or situations relating to spaces not covered by Article 10 of the Treaty of Utrecht of 13 July 1713, signed by the Crowns of Spain and Great Britain.’
2. Declarations and reservations relating to the Convention:
Article 2. Interpretation of terms.
Notifications.
Conventions covered by the Multilateral Convention.
In accordance with Article 2.1(a)(ii) of the Convention, the Kingdom of Spain wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/amending instrument
Date of signature
Date of entry into force
1
Convention between the Kingdom of Spain and the Republic of Albania to prevent double taxation and to prevent tax evasion in the area of income taxes.
Albania.
Original.
02-07-2010
04-05-2011
2
Agreement between the Kingdom of Spain and the Federal Republic of Germany to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Germany.
Original.
03-02-2011
18-10-2012
3
Agreement between the Kingdom of Spain and the Principality of Andorra to avoid double taxation on income taxes and to prevent tax evasion.
Andorra.
Original.
08-01-2015
26-02-2016
4
Agreement between the Kingdom of Spain and the Kingdom of Saudi Arabia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Saudi Arabia.
Original.
19-06-2007
01-10-2008
5
Convention between the Kingdom of Spain and the Democratic Republic of Algeria to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Algeria.
Original.
07-10-2002
06-07-2005
6
Agreement between the Kingdom of Spain and the Argentine Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Argentina.
Original.
11-03-2013
23-12-2013
7
Convention between the Kingdom of Spain and the Republic of Armenia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Armenia.
Original.
16-12-2010
21-03-2012
8
Agreement between the Kingdom of Spain and Australia to prevent double taxation and prevent tax evasion in the area of income taxes.
Australia.
Original.
24-03-1992
10-12-1992
9
Convention between Spain and the Republic of Austria to prevent double taxation of income and property taxes.
Austria.
Original.
20-12-1966
01-01-1968
Amending the Instrument (a).
24-02-1995
01-11-1995
10
Convention between the Kingdom of Spain and the Republic of Azerbaijan to prevent double taxation of income and property taxes.
Azerbaijan.
Original.
23-04-2014
13-01-2021
11
Agreement between the Kingdom of Spain and Barbados to prevent double taxation and to prevent tax evasion in the area of income taxes.
Barbados.
Original.
01-12-2010
14-10-2011
12
Convention between the Kingdom of Spain and the Kingdom of Belgium aimed at avoiding double taxation and preventing tax evasion and tax fraud in respect of income and property taxes and Protocol.
Belgium.
Original.
14-06-1995
25-06-2003
Amending the Instrument (a).
2-12-2009
23-04-2018
Amending the Instrument (b).
15-04-2014
24-07-2018
13
Agreement between the Kingdom of Spain and the Republic of Bolivia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Bolivia.
Original.
30-06-1997
23-11-1998
14
Convention between the Kingdom of Spain and Bosnia and Herzegovina to prevent double taxation and prevent tax evasion in the area of income and property taxes.
Bosnia and Herzegovina.
Original.
05-02-2008
04-01-2011
15
Agreement between the Spanish State and the Federative Republic of Brazil to prevent double taxation and prevent tax evasion in the area of income taxes.
Brazil.
Original.
14-11-1974
03-12-1975
16
Agreement between Spain and the People's Republic of Bulgaria to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
Bulgaria.
Original.
06-03-1990
14-06-1991
17
Agreement between Spain and Canada to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Canada.
Original.
23-11-1976
26-12-1980
Amending the Instrument (a).
18-11-2014
12-12-2015
18
Agreement between the Kingdom of Spain and the State of Qatar to prevent double taxation and to prevent tax evasion in the area of income taxes.
Qatar.
Original.
10-09-2015
6-2-2018
19
Agreement between Spain and the Socialist Republic of Czechoslovakia to prevent double taxation and prevent tax evasion in the area of income and property taxes.
Czech Republic (former Czechoslovakia).
Original.
08-05-1980
05-06-1981
20
Agreement between the Kingdom of Spain and the Republic of Chile to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Chile.
Original.
07-07-2003
22-12-2003
21
Convention between the Kingdom of Spain and the Republic of Cyprus to prevent double taxation and prevent tax evasion in the area of income and property taxes.
Cyprus.
Original.
14-02-2013
28-05-2014
22
Agreement between the Kingdom of Spain and the Republic of Colombia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Colombia.
Original.
31-03-2005
23-10-2008
23
Agreement between the Kingdom of Spain and the Republic of Korea to prevent double taxation and to prevent tax evasion in the area of income taxes.
Korea.
Original.
17-01-1994
21-11-1994
24
Agreement between the Kingdom of Spain and the Republic of Costa Rica to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Costa Rica.
Original.
04-03-2004
15-12-2010
25
Convention between the Kingdom of Spain and the Republic of Croatia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Croatia.
Original.
19-05-2005
20-04-2006
26
Agreement between the Kingdom of Spain and the Republic of Cuba to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
Cuba.
Original.
03-02-1999
31-12-2000
27
Convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes between Spain and Ecuador.
Ecuador.
Original.
20-05-1991
19-04-1993
28
Convention between the Kingdom of Spain and the Arab Republic of Egypt to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Egypt.
Original.
10-06-2005
28-05-2006
29
Agreement between the Kingdom of Spain and the Republic of El Salvador to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
El Salvador.
Original.
07-07-2008
13-08-2009
30
Agreement between the Kingdom of Spain and the United Arab Emirates to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
United Arab Emirates.
Original.
05-03-2006
02-04-2007
31
Agreement between Spain and the Socialist Republic of Czechoslovakia to prevent double taxation and prevent tax evasion in the area of income and property taxes.
Slovak Republic (former Czechoslovakia).
Original.
08-05-1980
05-06-1981
32
Convention between the Kingdom of Spain and the Republic of Slovenia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Slovenia.
Original.
23-05-2001
19-03-2002
33
Agreement between the Kingdom of Spain and the United States of America to prevent double taxation and prevent tax evasion in respect of income taxes.
United States of America.
Original.
22-02-1990
21-11-1990
Amending Instrument (a).
14-01-2013
27-11-2019
34
Convention between the Kingdom of Spain and the Republic of Estonia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Estonia.
Original.
03-09-2003
28-12-2004
35
Agreement between Spain and the Republic of the Philippines to prevent double taxation and prevent tax evasion in the area of income taxes.
Philippines.
Original.
14-03-1989
12-09-1994
36
Agreement between the Kingdom of Spain and the Republic of Finland to prevent double taxation and to prevent tax evasion in the area of income taxes.
Finland.
Original.
15-12-2015
27-07-2018
37
Convention between the Kingdom of Spain and the French Republic in order to avoid double taxation and to prevent tax evasion and fraud in the field of income and property taxes.
France.
Original.
10-10-1995
01-07-1997
38
Agreement between the Kingdom of Spain and Georgia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Georgia.
Original.
07-06-2010
01-07-2011
39
Agreement between the Kingdom of Spain and the Hellenic Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Greece.
Original.
04-12-2000
21-08-2002
40
Convention between the Kingdom of Spain and the Hong Kong Special Administrative Region of the People's Republic of China to prevent double taxation and prevent tax evasion in the area of income taxes.
Hong Kong, China.
Original.
01-04-2011
13-04-2012
41
Agreement between the Government of Spain and the Government of the People's Republic of Hungary to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Hungary.
Original.
09-07-1984
20-05-1987
42
Agreement between the Kingdom of Spain and the Republic of Indonesia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Indonesia.
Original.
30-05-1995
20-12-1999
43
Agreement between the Kingdom of Spain and the Islamic Republic of Iran to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Iran.
Original.
19-07-2003
30-01-2006
44
Agreement between the Kingdom of Spain and Ireland to prevent double taxation and to prevent tax evasion of income and capital gains.
Ireland.
Original.
10-02-1994
21-11-1994
45
Convention between the Kingdom of Spain and the Republic of Iceland to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Iceland.
Original.
22-01-2002
02-08-2002
46
Agreement between the Kingdom of Spain and the State of Israel to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Israel.
Original.
30-11-1999
20-11-2000
47
Agreement between Spain and Italy to prevent double taxation of income taxes and to prevent tax evasion.
Italy.
Original.
08-09-1977
14-11-1980
48
Agreement between the Kingdom of Spain and Jamaica to prevent double taxation and prevent tax evasion in the area of income taxes.
Jamaica.
Original.
08-07-2008
16-05-2009
49
Agreement between the Government of the Kingdom of Spain and the Government of the Republic of Kazakhstan to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Kazakhstan.
Original.
02-07-2009
18-08-2011
50
Agreement between the Government of Spain and the Government of the Union of Soviet Socialist Republics to prevent double taxation of income and wealth.
Kyrgyzstan (ex-URSS).
Original.
01-03-1985
07-08-1986
51
Agreement between the Kingdom of Spain and the State of Kuwait to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Kuwait.
Original.
26-05-2008
19-07-2013
52
Convention between the Kingdom of Spain and the Republic of Latvia to prevent double taxation and prevent tax evasion in matters of income and property taxes.
Latvia.
Original.
04-09-2003
14-12-2004
53
Convention between the Kingdom of Spain and the Republic of Lithuania to prevent double taxation and prevent tax evasion in matters of income and property taxes.
Lithuania.
Original.
22-07-2003
26-12-2003
54
Convention between the Kingdom of Spain and the Grand Duchy of Luxembourg to prevent double taxation on income and property taxes and to prevent tax evasion and evasion.
Luxembourg.
Original.
03-06-1986
19-05-1987
Amending the Instrument (a).
10-11-2009
16-07-2010
55
Agreement between the Spanish Government and the Macedonian Government to prevent double taxation and prevent tax evasion in the area of income and property taxes.
Macedonia.
Original.
20-06-2005
01-12-2005
56
Agreement between the Government of the Kingdom of Spain and the Government of Malaysia to prevent double taxation and prevent tax evasion in the area of income taxes.
Malaysia.
Original.
24-05-2006
28-12-2007
57
Agreement between the Kingdom of Spain and Malta to prevent double taxation and to prevent tax evasion in the area of income taxes.
Malta.
Original.
08-11-2005
12-09-2006
58
Convention between the Kingdom of Spain and the Kingdom of Morocco to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Morocco.
Original.
10-07-1978
16-05-1985
59
Agreement between the Kingdom of Spain and the United Mexican States to prevent double taxation of income and property taxes and to prevent tax evasion and evasion.
Mexico.
Original.
24-07-1992
06-10-1994
Amending the Instrument (a).
17-12-2015
27-09-2017
60
Convention between the Kingdom of Spain and the Republic of Moldova to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Moldova.
Original.
08-10-2007
30-03-2009
61
Agreement between the Kingdom of Spain and the Federal Republic of Nigeria to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Nigeria.
Original.
23-06-2009
05-06-2015
62
Agreement between the Kingdom of Spain and the Government of New Zealand to prevent double taxation and prevent tax evasion in the area of income taxes.
New Zealand.
Original.
28-07-2005
31-07-2006
63
Agreement between the Kingdom of Spain and the Sultanate of Oman to prevent double taxation and to prevent tax evasion in the area of income taxes.
Oman.
Original.
30-04-2014
19-09-2015
64
Convention between the Kingdom of Spain and the Islamic Republic of Pakistan to prevent double taxation and prevent tax evasion in the area of income taxes.
Pakistan.
Original.
02-06-2010
18-05-2011
65
Agreement between the Kingdom of Spain and the Republic of Panama to prevent double taxation of income and property taxes and to prevent tax evasion.
Panama.
Original.
07-10-2010
25-07-2011
66
Agreement between the Government of Spain and the Government of the People's Republic of Poland to prevent double taxation in respect of income and capital taxes.
Poland.
Original.
15-11-1979
06-05-1982
67
Agreement between the Kingdom of Spain and the Portuguese Republic to prevent double taxation and to prevent tax evasion in the area of income taxes.
Portugal.
Original.
26-10-1993
28-06-1995
68
Convention between the Kingdom of Spain and the United Kingdom of Great Britain and Northern Ireland to prevent double taxation and prevent tax evasion in respect of income and property taxes.
United Kingdom.
Original.
14-03-2013
12-06-2014
69
Agreement between the Kingdom of Spain and the Dominican Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Dominican Republic.
Original.
16-11-2011
25-07-2014
70
Convention between the Kingdom of Spain and the Government of the Russian Federation to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Russia.
Original.
16-12-1998
13-06-2000
71
Convention between the Kingdom of Spain and the Republic of Senegal to prevent double taxation and prevent tax evasion in the area of income taxes.
Senegal.
Original.
05-12-2006
22-10-2012
72
Convention between the Kingdom of Spain and the Republic of Serbia on the avoidance of double taxation on income and property taxes.
Serbia.
Original.
09-03-2009
28-03-2010
73
Agreement between the Kingdom of Spain and the Republic of Singapore to prevent double taxation and to prevent tax evasion in the area of income taxes.
Singapore.
Original.
13-04-2011
02-02-2012
74
Agreement between the Kingdom of Spain and the Republic of South Africa to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
South Africa.
Original.
23-06-2006
28-12-2007
75
Agreement between Spain and the Swiss Confederation on the avoidance of double taxation on income and property taxes.
Switzerland.
Original.
26-04-1966
02-02-1967
Amending the Instrument (a).
29-06-2006
01-06-2007
Amending the Instrument (b).
27-07-2011
24-08-2013
76
Agreement between the Government of the Kingdom of Spain and the Government of the Kingdom of Thailand to prevent double taxation and to prevent tax evasion and tax fraud in respect of income taxes.
Thailand.
Original.
14-10-1997
16-09-1998
77
Agreement between the Government of Spain and the Government of the Union of Soviet Socialist Republics to prevent double taxation of income and wealth.
Tajikistan (former USSR).
Original.
01-03-1985
07-08-1986
78
Agreement between the Kingdom of Spain and the Republic of Trinidad and Tobago to prevent double taxation and prevent tax evasion in respect of income taxes.
Trinidad and Tobago.
Original.
17-02-2009
28-12-2009
79
Agreement between Spain and the Republic of Tunisia to prevent double taxation of income and property taxes.
Tunisia.
Original.
02-07-1982
14-02-1987
80
Convention between the Kingdom of Spain and the Republic of Turkey to prevent double taxation and prevent tax evasion in the area of income taxes.
Turkey.
Original.
05-07-2002
18-12-2003
81
Agreement between the Kingdom of Spain and the Eastern Republic of Uruguay to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Uruguay.
Original.
09-10-2009
24-04-2011
82
Convention between the Kingdom of Spain and the Republic of Uzbekistan to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Uzbekistan.
Original.
08-07-2013
19-09-2015
83
Agreement between the Kingdom of Spain and the Bolivarian Republic of Venezuela to prevent double taxation and to prevent tax evasion and fraud in the area of income and property taxes.
Venezuela.
Original.
08-04-2003
29-04-2004
84
Agreement between the Kingdom of Spain and the Socialist Republic of Vietnam to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
Vietnam.
Original.
07-03-2005
22-12-2005
85
Convention between Spain and the Republic of India to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
India.
Original.
08-02-1993
12-01-1995
Amending the Instrument (a).
26-10-2012
29-12-2014
86
Agreement between the Kingdom of Spain and the Republic of Belarus to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Belarus.
Original.
14-06-2017
09-05-2021
87
Convention between the Kingdom of Spain and the Republic of Cape Verde to prevent double taxation and to prevent tax evasion in the area of income taxes.
Cape Verde.
Original.
05-06-2017
07-01-2021
88
Agreement between the Kingdom of Spain and Romania to eliminate double taxation in relation to income taxes and to prevent tax evasion and avoidance.
Romania.
Original.
18-10-2017
14-01-2021
Article 3. Transparent entities.
Reservation.
In accordance with Article 3.5(b) of the Convention, the Kingdom of Spain reserves the right not to apply paragraph 1 to any of its Covered Tax Agreements by the Convention which already contain any of the provisions described in Article 3.4. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
33
United States of America.
Article 1.6 [as amended by Article I(a)].
36
Finland.
Article 1.2 and Protocol (II).
68
United Kingdom.
Article 4.4.
88
Romania.
Article 1.2.
Article 4. Entities with double residence.
Reservation.
Under article 4.3 (a) of the Convention, the Kingdom of Spain reserves the right not to apply any of the provisions of article 4 to its Covered Tax Agreements by the Convention.
Article 5. Application of methods to eliminate double taxation.
Notification of choice of optional provisions.
Under Article 5.10 of the Convention, the Kingdom of Spain chooses to apply Option C under Article 5.1.
Notification of existing provisions in the listed conventions.
Jurisdictions that choose option C:
Pursuant to Article 5.10 of the Convention, the Kingdom of Spain considers that the following conventions contain one of the provisions described in Article 5.7. The number of the article and paragraph of each of these provisions is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
15
Brazil.
Article 23.3.
19
Czech Republic.
Article 23.1.
31
Slovak Republic.
Article 23.1.
58
Morocco.
Article 23.1.
66
Poland.
Article 23.1.
80
Turkey.
Article 22.1.
Article 6. Purpose of the Covered Tax Agreements.
Reservation.
Under article 6.4 of the Convention, the Kingdom of Spain reserves the right not to apply article 6.1 to any of its Covered Tax Agreements by the Convention which already contain in the Preamble the intention of the contracting jurisdictions to eliminate double taxation without creating opportunities for non-taxation or reduced taxation, whether such wording is limited to cases of tax evasion or avoidance (including the practice of seeking the most favourable agreement, which seeks to obtain the benefits provided for in the tax convention for the indirect benefit of third-party residents) or has wider application. The following convention contains in the Preamble the wording referred to in this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
59
Mexico.
‘Wishing to promote the development of their economic relations and to improve cooperation in tax matters; Intending to conclude a convention to avoid double taxation in respect of income and property taxes, without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including agreements for the abuse of agreements aimed at allowing residents of third States to take indirect advantage of the benefits provided for in this Convention);’
Preamble after amendment by Article I(a)
88
Romania.
‘Intending to conclude a convention to eliminate double taxation in relation to income taxes and to prevent tax evasion and avoidance without creating opportunities for non-taxation or reduced taxation through evasion or circumvention, including the practice of seeking the most favourable agreement aimed at obtaining the benefits provided for in this convention in order to indirectly favour residents of third States,’
Notification of choice of optional provisions.
Under article 6.6 of the Convention, the Kingdom of Spain chooses to apply article 6.3.
Notification of the text of the Preamble existing in the conventions included in the list.
Under article 6.5 of the Convention, the Kingdom of Spain considers that the following conventions do not fall within the scope of a reservation made under article 6.4 and contain in the Preamble the wording referred to in article 6.2. The text of the relevant paragraph of the Preamble is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
1
Albania.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
2
Germany.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
3
Andorra.
‘The Kingdom of Spain and the Principality of Andorra, wishing to promote the development of their economic relations and improve cooperation in tax matters,
Intending to conclude a convention to avoid double taxation in respect of income tax, without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance, they have agreed as follows:’
4
Saudi Arabia.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
5
Algeria.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,’
6
Argentina.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
7
Armenia.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
8
Australia.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
9
Austria.
‘desiring to conclude a convention to prevent double taxation in the area of income and property taxes,’
10
Azerbaijan.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
11
Barbados.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
12
Belgium.
‘desiring to conclude a new convention to prevent double taxation and to prevent tax evasion and tax fraud in the area of income and property taxes,’
13
Bolivia.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
14
Bosnia and Herzegovina.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
15
Brazil.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
16
Bulgaria.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,’
17
Canada.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
18
Qatar.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
19
Czech Republic.
‘conscious of the need to facilitate trade and promote economic cooperation in accordance with the Final Act of the Conference on Security and Cooperation in Europe, have decided to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
20
Chile.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
21
Cyprus.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
22
Colombia.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
23
Korea.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
24
Costa Rica.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
25
Croatia.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
26
Cuba.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
27
Ecuador.
‘agree to sign the following Agreement to Avoid Double Taxation and Prevent Tax Evasion in Tax on Income and Heritage,’
28
Egypt.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
29
El Salvador.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
30
United Arab Emirates.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
31
Slovak Republic.
‘conscious of the need to facilitate trade and promote economic cooperation in accordance with the Final Act of the Conference on Security and Cooperation in Europe,
They have decided to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes."
32
Slovenia.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
33
United States of America.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,’
34
Estonia.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
35
Philippines.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
36
Finland.
‘The Kingdom of Spain and the Republic of Finland, wishing to replace the existing Convention between Spain and Finland on the prevention of double taxation of income and property taxes, done at Helsinki on 15 November 1967, as amended at Helsinki on 22 February 1973 and at Madrid on 27 April 1990 (hereinafter referred to as the 1967 Convention), with a new Convention on the prevention of double taxation and the prevention of tax evasion in the field of income taxes,’
37
France.
'desiring to avoid double taxation and to prevent tax evasion and tax fraud in the area of income and property taxes, they have decided to conclude a convention'
38
Georgia.
‘desiring to promote and strengthen economic, cultural and scientific relations by concluding a convention to prevent double taxation on income and property taxes,’
39
Greece.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
40
Hong Kong, China.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes’
41
Hungary.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,'
42
Indonesia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,'
43
Iran.
‘desiring to conclude an agreement to avoid double taxation and to prevent tax evasion in the area of income and property taxes,’
44
Ireland.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion on income and capital gains,’
45
Iceland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,'
46
Israel.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
47
Italy.
‘desiring to conclude a convention to prevent double taxation on income taxes and to prevent tax evasion,’
48
Jamaica.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
49
Kazakhstan.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
50
Kyrgyzstan.
"Confirming its intention in accordance with the Final Act of the Conference on Security and Cooperation in Europe, signed at Helsinki on 1 August 1975, to deepen and further develop economic, cultural, commercial, industrial and technical-scientific cooperation,
And in order to avoid double taxation"
51
Kuwait.
‘desiring to promote their economic relations by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes;’
52
Latvia.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
53
Lithuania.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
54
Luxembourg.
‘desiring to conclude a convention to prevent double taxation of income and property taxes and to prevent tax evasion and evasion,’
55
Macedonia.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
56
Malaysia.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
57
Malta.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
58
Morocco.
‘Wishing to avoid double taxation on income and property taxes,’
60
Moldova.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
61
Nigeria.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
62
New Zealand.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
63
Oman.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
64
Pakistan.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
65
Panama.
‘desiring to conclude a convention to prevent double taxation of income and property taxes and to prevent tax evasion,’
66
Poland.
'The Government of Spain and the Government of the People's Republic of Poland, having regard to the principles and clauses of the Final Act of the Conference on Security and European Cooperation, which are eager to continue the development and acceleration of their economic relations, have decided to conclude a convention to prevent double taxation in respect of income and capital taxes,'
67
Portugal.
‘The Kingdom of Spain and the Portuguese Republic, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’
68
United Kingdom.
'The Kingdom of Spain and the United Kingdom of Great Britain and Northern Ireland, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes, have agreed as follows:'
69
Dominican Republic.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
70
Russia.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
71
Senegal.
'desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes, have agreed as follows'
72
Serbia.
‘desiring to conclude a convention to avoid double taxation on income and property taxes,’
73
Singapore.
‘The Kingdom of Spain and the Republic of Singapore, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’
74
South Africa.
'desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the field of income and property taxes, with the aim of promoting and strengthening economic relations between the two countries'
75
Switzerland.
‘desiring to conclude a convention to avoid double taxation on income and property taxes,’
76
Thailand.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
77
Tajikistan.
'Confirming its intention in accordance with the Final Act of the Conference on Security and Cooperation in Europe, signed at Helsinki on 1 August 1975, to deepen and further develop economic, cultural, commercial, industrial and technical-scientific cooperation, and to avoid double taxation'
78
Trinidad and Tobago.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
79
Tunisia.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes’
80
Turkey.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
81
Uruguay.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
82
Uzbekistan.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
83
Venezuela.
‘desiring to conclude a convention in order to avoid double taxation and to prevent tax evasion and fraud in the area of income and property taxes,’
84
Vietnam.
‘Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
85
India.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes’
86
Belarus.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
87
Cape Verde.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
Notification of listed conventions that do not contain the text of the Preamble agreed upon in the Convention.
In accordance with Article 6.6 of the Convention, the Kingdom of Spain considers that the following conventions do not contain in their Preamble reference to its desire to develop its economic relations or to strengthen cooperation in tax matters.
Number of the agreement listed
Other Contracting Jurisdiction
1
Albania.
2
Germany.
4
Saudi Arabia.
5
Algeria.
6
Argentina.
7
Armenia.
8
Australia.
9
Austria.
10
Azerbaijan.
11
Barbados.
12
Belgium.
13
Bolivia.
14
Bosnia and Herzegovina.
15
Brazil.
16
Bulgaria.
17
Canada.
18
Qatar.
20
Chile.
21
Cyprus.
22
Colombia.
23
Korea.
24
Costa Rica.
25
Croatia.
26
Cuba.
27
Ecuador.
28
Egypt.
29
El Salvador.
30
United Arab Emirates.
32
Slovenia.
33
United States of America.
34
Estonia.
35
Philippines.
36
Finland.
37
France.
39
Greece.
40
Hong Kong, China.
42
Indonesia.
43
Iran.
44
Ireland.
45
Iceland.
46
Israel.
47
Italy.
48
Jamaica.
49
Kazakhstan.
52
Latvia.
53
Lithuania.
54
Luxembourg.
55
Macedonia.
56
Malaysia.
57
Malta.
58
Morocco.
60
Moldova.
61
Nigeria.
62
New Zealand.
63
Oman.
65
Panama.
67
Portugal.
68
United Kingdom.
69
Dominican Republic.
70
Russia.
71
Senegal.
72
Serbia.
73
Singapore.
74
South Africa.
75
Switzerland.
76
Thailand.
78
Trinidad and Tobago.
79
Tunisia.
80
Turkey.
81
Uruguay.
82
Uzbekistan.
83
Venezuela.
84
Vietnam.
85
India.
86
Belarus.
87
Cape Verde.
Article 7. Measures to prevent the abuse of conventions.
Reservation.
Pursuant to article 7.15 (b) of the Convention, the Kingdom of Spain reserves the right not to apply article 7.1 to any of its Covered Tax Agreements by the Convention which already contain provisions preventing the acquisition of profits arising from the Covered Tax Agreement by the Convention where the main purpose, or one of the main purposes of an agreement or transaction, or of persons connected with an agreement or operation, is to obtain such profits. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
3
Andorra.
Protocol I.3.
59
Mexico.
Protocol 1.b] [as amended by Article XVII.1(a)].
88
Romania.
Protocol I.c).
Notification of existing provisions in the listed conventions.
Under article 7.17 (a) of the Convention, the Kingdom of Spain considers that the following conventions are not subject to the reservation described in article 7.15 (b) and contain any of the provisions described in article 7.2. The number of the article and paragraph of each of these provisions is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Protocol II.d).
11
Barbados.
Protocol I.A.3.
18
Qatar.
Protocol I (c) and Protocol I (d).
20
Chile.
Protocol IX.
26
Cuba.
Protocol 9.
29
El Salvador.
Protocol X.2.
30
United Arab Emirates.
Articles 10.7, 11.5 and 12.5.
36
Finland.
Protocol I.c).
38
Georgia.
Protocol 3.
39
Greece.
Articles 10.6, 11.8 and 12.7.
40
Hong Kong, China.
Protocol 3.
49
Kazakhstan.
Protocol III.(iii).
57
Malta.
Article 27(2)
60
Moldova.
Protocol I.d).
61
Nigeria.
Protocol I.4.
63
Oman.
Protocol I.A.4.
64
Pakistan.
Protocol I.(iii).
65
Panama.
Protocol VIII.C.
68
United Kingdom.
Article 23(2)
69
Dominican Republic.
Protocol I.c).
73
Singapore.
Protocol 1.d).
80
Turkey.
Protocol 8.
81
Uruguay.
Protocol IV.2.d).
82
Uzbekistan.
Protocol I.d).
85
India.
Article 28B.4 [as amended by Article 5(a)] and Protocol 13 [as amended by Article 8(a)].
86
Belarus.
Protocol 1.c).
Article 8. Transactions with dividends.
Notification of existing provisions in the listed conventions.
Pursuant to article 8.4 of the Convention, the Kingdom of Spain considers that the following conventions contain any of the provisions described in article 8.1 that are not subject to any of the reservations provided for in article 8.3(b). The number of the article and paragraph of each of these provisions is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 10.2.
2
Germany.
Article 10(2)(a).
3
Andorra.
Article 10.2.
4
Saudi Arabia.
Article 10.2.
5
Algeria.
Article 10.2.
6
Argentina.
Article 10(2)(a).
7
Armenia.
Article 10.2.
9
Austria.
Article 10.2.
10
Azerbaijan.
Article 10.2.
11
Barbados.
Article 10.2.
12
Belgium.
Article 10(2)(b).
13
Bolivia.
Article 10.1.
14
Bosnia and Herzegovina.
Article 10.2.
15
Brazil.
Article 10.2 under the Most-Favoured-Nation Clause (see Protocol 3).
16
Bulgaria.
Article 8.2.
17
Canada.
Article X.2.a).
18
Qatar.
Article 10.3.
19
Czech Republic.
Article 10.2.
20
Chile.
Article 10(2)(a).
21
Cyprus.
Article 10.2.
22
Colombia.
Article 10.2.
23
Korea.
Article 10.2.
24
Costa Rica.
Article 10(2)(a).
25
Croatia.
Article 10.2.
26
Cuba.
Article 10.2.
28
Egypt.
Article 10(2)(a).
29
El Salvador.
Article 10.2.
30
United Arab Emirates.
Article 10.2.
31
Slovak Republic.
Article 10(2)(a).
32
Slovenia.
Article 10(2)(a).
33
United States of America.
Article 10.2 and 10.3 [as amended by (a)].
34
Estonia.
Article 10.2.
35
Philippines.
Article 10.2.
36
Finland.
Article 10.2.
37
France.
Article 10(2)(b).
38
Georgia.
Article 10.2.
39
Greece.
Article 10.2.
40
Hong Kong, China.
Article 10.2.
41
Hungary.
Article 10.2.
42
Indonesia.
Article 10(2)(a).
43
Iran.
Article 10.2.
44
Ireland.
Article 10(4).
45
Iceland.
Article 10.2.
48
Jamaica.
Article 10.2.
49
Kazakhstan.
Article 10(2)(a).
51
Kuwait.
Article 10.2.
52
Latvia.
Article 10.2.
53
Lithuania.
Article 10.2.
54
Luxembourg.
Article 10.2.
55
Macedonia.
Article 10.2.
56
Malaysia.
Article 10.2.
57
Malta.
Article 10.2.
58
Morocco.
Article 10.2.
59
Mexico.
Article 10(2)(a) [as amended by Article VI(a)].
60
Moldova.
Article 10.2.
61
Nigeria.
Article 10.2.
63
Oman.
Article 10.2.
64
Pakistan.
Article 10(2)(a) and (b).
65
Panama.
Article 10(2)(a) and 3.
66
Poland.
Article 10(2)(a).
67
Portugal.
Article 10(2)(a).
68
United Kingdom.
Article 10.2.
69
Dominican Republic.
Article 10.2.
70
Russia.
Article 10(2)(a).
72
Serbia.
Article 10.2.
73
Singapore.
Article 10.2.
74
South Africa.
Article 10(2)(a).
75
Switzerland.
Article 10.2 [as amended by Articles 1(a) and 5(b)].
78
Trinidad and Tobago.
Article 10.2.
79
Tunisia.
Article 10(2)(a).
80
Turkey.
Article 10.2.
81
Uruguay.
Article 10.2.
82
Uzbekistan.
Article 10.2.
83
Venezuela.
Article 10.2.
84
Vietnam.
Article 10.2.
86
Belarus.
Article 10.2.
87
Cape Verde.
Article 10.2.
88
Romania.
Article 10.3.
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Notification of choice of optional provisions.
Under article 9.8 of the Convention, the Kingdom of Spain chooses to apply article 9.4.
Notification of existing provisions in the listed conventions.
In accordance with Article 9.7 of the Convention, the Kingdom of Spain considers that the following conventions contain one of the provisions described in Article 9.1. The number of the article and paragraph of each of these provisions is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 13.4.
2
Germany.
Article 13(2)
3
Andorra.
Article 13.4.
4
Saudi Arabia.
Article 13.4(a).
6
Argentina.
Article 13.4.
7
Armenia.
Article 13(4) and Protocol V.
8
Australia.
Article 13.4.
10
Azerbaijan.
Article 13.4.
11
Barbados.
Article 13.4.
12
Belgium.
Article 13(2)
14
Bosnia and Herzegovina.
Article 13.4.
17
Canada.
Article XIII.3.
18
Qatar.
Article 13.4.
20
Chile.
Article 13.4(a).
21
Cyprus.
Article 13.4.
22
Colombia.
Article 13.4.
23
Korea.
Article 13(2)
24
Costa Rica.
Article 13.4.
25
Croatia.
Article 13.4.
28
Egypt.
Article 13.4.
29
El Salvador.
Article 14.4.
30
United Arab Emirates.
Article 13.4.
32
Slovenia.
Article 13.4.
33
United States of America.
Article 13(2)
34
Estonia.
Article 13.1 (Part) and Protocol IX.
35
Philippines.
Article 13.3.
36
Finland.
Article 13.4.
37
France.
Article 13(1)(b).
38
Georgia.
Article 13.4.
39
Greece.
Article 13.4.
40
Hong Kong, China.
Article 13.4.
43
Iran.
Article 13.4.
44
Ireland.
Article 13(2)
45
Iceland.
Article 13(4) first sentence.
46
Israel.
Article 13(2)
48
Jamaica.
Article 14.4.
49
Kazakhstan.
Article 13.4.
50
Kyrgyzstan.
Article 11.4.
51
Kuwait.
Article 13.4.
52
Latvia.
Article 13.1.
53
Lithuania.
Article 13.1.
54
Luxembourg.
Article 13.1.
55
Macedonia.
Article 13.4.
56
Malaysia.
Article 13.4.
57
Malta.
Article 13.4.
59
Mexico.
Article 13.2 [as amended by Article IX.1(a)].
60
Moldova.
Article 13.4.
61
Nigeria.
Article 13.4.
62
New Zealand.
Article 13.4.
63
Oman.
Article 13.4.
64
Pakistan.
Article 14.5.
65
Panama.
Article 13(5).
66
Poland.
Part of Article 13.1.
67
Portugal.
Article 13(2)
68
United Kingdom.
Article 13.4.
69
Dominican Republic.
Article 14.3.
70
Russia.
Article 13(2)
71
Senegal.
Article 13.4.
72
Serbia.
Article 13.4.
73
Singapore.
Article 13(5).
74
South Africa.
Article 13.4.
75
Switzerland.
Article 13.3.
76
Thailand.
Article 13(2)
77
Tajikistan.
Article 11.4.
78
Trinidad and Tobago.
Article 14.4.
81
Uruguay.
Article 13.4.
82
Uzbekistan.
Article 13.4.
83
Venezuela.
Article 13.4.
84
Vietnam.
Article 13.4.
85
India.
Article 14.4.
86
Belarus.
Article 13.4.
87
Cape Verde.
Article 13.4.
88
Romania.
Article 13.4.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Notification of existing provisions in the listed conventions.
Pursuant to Article 10.6 of the Convention, the Kingdom of Spain considers that the following convention contains one of the provisions described in Article 10.4. The number of the article and paragraph of this provision is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
33
United States of America.
Article 17.6 [as amended by Article IX(a)].
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Under article 11(3)(a) of the Convention, the Kingdom of Spain reserves the right not to apply any of the provisions of article 11 to its Covered Tax Agreements by the Convention.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Notification of existing provisions in the listed conventions.
Pursuant to Article 12.5 of the Convention, the Kingdom of Spain considers that the following conventions contain any of the provisions described in Article 12(3)(a). The number of the article and paragraph of each of these provisions is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 5.5.
2
Germany.
Article 5.5.
3
Andorra.
Article 5.5.
4
Saudi Arabia.
Article 5.5.
5
Algeria.
Article 5.5.
6
Argentina.
Article 5.5(a).
7
Armenia.
Article 5.5.
8
Australia.
Article 5.5(a).
9
Austria.
Article 5.4.
10
Azerbaijan.
Article 5.5 and Protocol II.
11
Barbados.
Article 5.5.
12
Belgium.
Article 5.5.
13
Bolivia.
Article 5.5.
14
Bosnia and Herzegovina.
Article 5.5.
15
Brazil.
Article 5.4.
16
Bulgaria.
Article 4.6.
17
Canada.
Article V.4.
18
Qatar.
Article 5.5.
19
Czech Republic.
Article 5.5.
20
Chile.
Article 5.5.
21
Cyprus.
Article 5.5.
22
Colombia.
Article 5.5.
23
Korea.
Article 5.4.
24
Costa Rica.
Article 5.5.
25
Croatia.
Article 5.5.
26
Cuba.
Article 5.6.
27
Ecuador.
Article 5.5.
28
Egypt.
Article 5.5.
29
El Salvador.
Article 5.5(a).
30
United Arab Emirates.
Article 5.5.
31
Slovak Republic.
Article 5.5.
32
Slovenia.
Article 5.5.
33
United States of America.
Article 5.5.
34
Estonia.
Article 5.5.
35
Philippines.
Article 5.4(a).
36
Finland.
Article 5.5.
37
France.
Article 5.5.
38
Georgia.
Article 5.5.
39
Greece.
Article 5.5.
40
Hong Kong, China.
Article 5.5.
41
Hungary.
Article 5.5.
42
Indonesia.
Article 5.5(a).
43
Iran.
Article 5.5.
44
Ireland.
Article 5.5.
45
Iceland.
Article 5.5.
46
Israel.
Article 5.5.
47
Italy.
Article 5.4.
48
Jamaica.
Article 5.5.
49
Kazakhstan.
Article 5.5.
50
Kyrgyzstan.
Article 4.5.
51
Kuwait.
Article 5.7.
52
Latvia.
Article 5.5.
53
Lithuania.
Article 5.5.
54
Luxembourg.
Article 5.5.
55
Macedonia.
Article 5.5.
56
Malaysia.
Article 5.6.a).
57
Malta.
Article 5.5.
58
Morocco.
Article 5.4.
59
Mexico.
Article 5.5.
60
Moldova.
Article 5.5.
61
Nigeria.
Article 5.5.
62
New Zealand.
Article 5.6.
63
Oman.
Article 5.5.
64
Pakistan.
Article 5.5.
65
Panama.
Article 5.5.
66
Poland.
Article 5.4.
67
Portugal.
Article 5.5.
68
United Kingdom.
Article 5.5.
69
Dominican Republic.
Article 5.5.
70
Russia.
Article 5.5.
71
Senegal.
Article 5.5(a).
72
Serbia.
Article 5.5.
73
Singapore.
Article 5.5.
74
South Africa.
Article 5.5.
75
Switzerland.
Article 5.4.
76
Thailand.
Article 5.5(a).
77
Tajikistan.
Article 4.5.
78
Trinidad and Tobago.
Article 5.5.
79
Tunisia.
Article 5.4.
80
Turkey.
Article 5.5(a).
81
Uruguay.
Article 5.5.
82
Uzbekistan.
Article 5.5.
83
Venezuela.
Article 5.5.
84
Vietnam.
Article 5.5(a).
85
India.
Article 5.4(a).
86
Belarus.
Article 5.5.
87
Cape Verde.
Article 5.5.
88
Romania.
Article 5.5.
Pursuant to Article 12.6 of the Convention, the Kingdom of Spain considers that the following conventions contain one of the provisions described in Article 12(3)(b). The number of the article and paragraph of each of these provisions is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 5.6.
2
Germany.
Article 5.6.
3
Andorra.
Article 5.6.
4
Saudi Arabia.
Article 5.7.
5
Algeria.
Article 5.6.
6
Argentina.
Article 5.6.
7
Armenia.
Article 5.6.
8
Australia.
Article 5.6.
9
Austria.
Article 5.5.
10
Azerbaijan.
Article 5.6.
11
Barbados.
Article 5.6.
12
Belgium.
Article 5.6.
13
Bolivia.
Article 5.6.
14
Bosnia and Herzegovina.
Article 5.6.
15
Brazil.
Article 5.6.
16
Bulgaria.
Article 4.7.
17
Canada.
Article V.5.
18
Qatar.
Article 5.7.
19
Czech Republic.
Article 5.6.
20
Chile.
Article 5.6.
21
Cyprus.
Article 5.6.
22
Colombia.
Article 5.6.
23
Korea.
Article 5.5.
24
Costa Rica.
Article 5.6.
25
Croatia.
Article 5.6.
26
Cuba.
Article 5.7.
27
Ecuador.
Article 5.6.
28
Egypt.
Article 5.6.
29
El Salvador.
Article 5.6.
30
United Arab Emirates.
Article 5.6.
31
Slovak Republic.
Article 5.6.
32
Slovenia.
Article 5.6.
33
United States of America.
Article 5.6.
34
Estonia.
Article 5.6.
35
Philippines.
Article 5.6.
36
Finland.
Article 5.6.
37
France.
Article 5.6.
38
Georgia.
Article 5.6.
39
Greece.
Article 5.7.
40
Hong Kong, China.
Article 5.6.
41
Hungary.
Article 5.6.
42
Indonesia.
Article 5.7.
43
Iran.
Article 5.6.
44
Ireland.
Article 5.7.
45
Iceland.
Article 5.6.
46
Israel.
Article 5.6.
47
Italy.
Article 5.5.
48
Jamaica.
Article 5.7.
49
Kazakhstan.
Article 5.6.
50
Kyrgyzstan.
Article 4.4.
51
Kuwait.
Article 5.8.
52
Latvia.
Article 5.6.
53
Lithuania.
Article 5.6.
54
Luxembourg.
Article 5.7.
55
Macedonia.
Article 5.6.
56
Malaysia.
Article 5.7.
57
Malta.
Article 5.6.
58
Morocco.
Article 5.5.
59
Mexico.
Article 5.7.
60
Moldova.
Article 5.6.
61
Nigeria.
Article 5.6.
62
New Zealand.
Article 5.7.
63
Oman.
Article 5.6.
64
Pakistan.
Article 5.6.
65
Panama.
Article 5.6.
66
Poland.
Article 5.5.
67
Portugal.
Article 5.6.
68
United Kingdom.
Article 5.6.
69
Dominican Republic.
Article 5.6.
70
Russia.
Article 5.6.
71
Senegal.
Article 5.6.
72
Serbia.
Article 5.6.
73
Singapore.
Article 5.6.
74
South Africa.
Article 5.6.
75
Switzerland.
Article 5.5.
76
Thailand.
Article 5.7 and Part 3 of the Protocol.
77
Tajikistan.
Article 4.4.
78
Trinidad and Tobago.
Article 5.6.
79
Tunisia.
Article 5.5.
80
Turkey.
Article 5.6.
81
Uruguay.
Article 5.6.
82
Uzbekistan.
Article 5.6.
83
Venezuela.
Article 5.6.
84
Vietnam.
Article 5.6 and Protocol II.
85
India.
Article 5.5.
86
Belarus.
Article 5.6.
87
Cape Verde.
Article 5.6.
88
Romania.
Article 5.6.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Notification of choice of optional provisions.
Under Article 13.7 of the Convention, the Kingdom of Spain chooses to apply Option A of Article 13.1.
Notification of existing provisions in the listed conventions.
Under article 13.7 of the Convention, the Kingdom of Spain considers that the following conventions contain one of the provisions described in article 13.5 (a). The number of the article and paragraph of each of these provisions is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 5.4.
2
Germany.
Article 5.4.
3
Andorra.
Article 5.4.
4
Saudi Arabia.
Article 5.4 and Protocol VI.
5
Algeria.
Article 5.4.
6
Argentina.
Article 5.4.
7
Armenia.
Article 5.4.
8
Australia.
Article 5.3.
9
Austria.
Article 5.3.
10
Azerbaijan.
Article 5.4.
11
Barbados.
Article 5.4.
12
Belgium.
Article 5.4.
13
Bolivia.
Article 5.4.
14
Bosnia and Herzegovina.
Article 5.4.
15
Brazil.
Article 5.3.
16
Bulgaria.
Article 4.5.
17
Canada.
Article V.3.
18
Qatar.
Article 5.4.
19
Czech Republic.
Article 5.4.
20
Chile.
Article 5.4.
21
Cyprus.
Article 5.4.
22
Colombia.
Article 5.4.
23
Korea.
Article 5.3.
24
Costa Rica.
Article 5.4.
25
Croatia.
Article 5.4.
26
Cuba.
Article 5.5.
27
Ecuador.
Article 5.4.
28
Egypt.
Article 5.4.
29
El Salvador.
Article 5.4.
30
United Arab Emirates.
Article 5.4.
31
Slovak Republic.
Article 5.4.
32
Slovenia.
Article 5.4.
33
United States of America.
Article 5.4.
34
Estonia.
Article 5.4.
35
Philippines.
Article 5.3.
36
Finland.
Article 5.4.
37
France.
Article 5.4.
38
Georgia.
Article 5.4.
39
Greece.
Article 5.4.
40
Hong Kong, China.
Article 5.4.
41
Hungary.
Article 5.4.
42
Indonesia.
Article 5.4 and Protocol I.
43
Iran.
Article 5.4 and Protocol I.
44
Ireland.
Article 5.4.
45
Iceland.
Article 5.4.
46
Israel.
Article 5.4.
47
Italy.
Article 5.3.
48
Jamaica.
Article 5.4.
49
Kazakhstan.
Article 5.4.
50
Kyrgyzstan.
Article 4.3.
51
Kuwait.
Article 5.6.
52
Latvia.
Article 5.4.
53
Lithuania.
Article 5.4.
54
Luxembourg.
Article 5.4.
55
Macedonia.
Article 5.4.
56
Malaysia.
Article 5.5.
57
Malta.
Article 5.4.
58
Morocco.
Article 5.3.
59
Mexico.
Article 5.4.
60
Moldova.
Article 5.4.
61
Nigeria.
Article 5.4.
62
New Zealand.
Article 5.3.
63
Oman.
Article 5.4.
64
Pakistan.
Article 5.4.
65
Panama.
Article 5.4.
66
Poland.
Article 5.3.
67
Portugal.
Article 5.4.
68
United Kingdom.
Article 5.4.
69
Dominican Republic.
Article 5.4.
70
Russia.
Article 5.4.
71
Senegal.
Article 5.4.
72
Serbia.
Article 5.4.
73
Singapore.
Article 5.4.
74
South Africa.
Article 5.4.
75
Switzerland.
Article 5.3.
76
Thailand.
Article 5.4 and Protocol 2.
77
Tajikistan.
Article 4.3.
78
Trinidad and Tobago.
Article 5.4.
79
Tunisia.
Article 5.3.
80
Turkey.
Article 5.4.
81
Uruguay.
Article 5.4.
82
Uzbekistan.
Article 5.4.
83
Venezuela.
Article 5.4.
84
Vietnam.
Article 5.4.
85
India.
Article 5.3.
86
Belarus.
Article 5.4.
87
Cape Verde.
Article 5.4.
88
Romania.
Article 5.4.
Article 14. Fragmentation of contracts.
Reservation.
Under article 14(3)(a) of the Convention, the Kingdom of Spain reserves the right not to apply any of the provisions of article 14 to its Covered Tax Agreements by the Convention.
Article 16. Mutual agreement procedure.
Reservation.
In accordance with article 16.5 (a) of the Convention, the Kingdom of Spain reserves the right not to apply the first sentence of article 16.1 to its tax treaties, which it considers to be intended to meet the minimum standard for the improvement of dispute resolution under the OECD/G20 BEPS Package, ensuring that, under each of its Covered Tax Agreements (other than those allowing a person to submit a case to the competent authority of any of the Contracting Jurisdictions), a person considers that the actions taken by one or both Contracting Jurisdictions involve or may entail for him an imposition not in accordance with the provisions of the Covered Tax Agreement, may, irrespective of the remedies provided for by the domestic law of those Contracting Jurisdictions, submit his case to the competent authority of the Contracting Jurisdiction of which he is resident or, where the case falls within the scope of a provision of a tax convention covering non-discrimination on grounds of nationality, to the competent authority of the Contracting Jurisdiction of which he is a national; and the competent authority of that Contracting Jurisdiction shall institute a bilateral process of notification or consultation with the competent authority of the other Contracting Jurisdiction in cases where the authority to which the request for mutual agreement procedure was submitted does not consider the objection raised by the taxpayer to be justified.
Notification of existing provisions in the listed conventions.
In accordance with article 16.6(b)(i) of the Convention, the Kingdom of Spain considers that the following conventions contain a provision that determines that the cases to which the first sentence of article 16.1 applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of each of these provisions is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
35
Philippines.
Article 25(1), second sentence.
42
Indonesia.
Article 26(1), second sentence.
47
Italy.
Article 24(1), second sentence.
67
Portugal.
Article 25(1), second sentence.
In accordance with article 16.6 (b) (ii) of the Convention, the Kingdom of Spain considers that the following conventions contain a provision determining that the specific time limit for the submission of cases to which the first sentence of article 16.1 applies is at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of each of these provisions is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 23(1), second sentence.
2
Germany.
Article 24(1), second sentence.
3
Andorra.
Article 23(1), second sentence.
4
Saudi Arabia.
Article 25(1), second sentence.
5
Algeria.
Article 24(1), second sentence.
6
Argentina.
Article 25(1), second sentence.
7
Armenia.
Article 25(1), second sentence.
8
Australia.
Article 24(1), second sentence.
10
Azerbaijan.
Article 24(1), second sentence.
11
Barbados.
Article 25(1), second sentence.
12
Belgium.
Article 25(1), second sentence.
13
Bolivia.
Article 26(1), second sentence.
14
Bosnia and Herzegovina.
Article 25(1), second sentence.
16
Bulgaria.
Article 23(1), second sentence.
17
Canada.
Article XXV.1, second sentence.
18
Qatar.
Article 24(1), second sentence.
20
Chile.
Article 24(1), second sentence.
21
Cyprus.
Article 24(1), second sentence.
22
Colombia.
Article 24(1), second sentence.
23
Korea.
Article 25(1), second sentence.
24
Costa Rica.
Article 25(1), second sentence.
25
Croatia.
Article 24(1), second sentence.
26
Cuba.
Article 26(1), second sentence.
27
Ecuador.
Article 26(1), second sentence.
28
Egypt.
Article 25(1), second sentence.
29
El Salvador.
Article 26(1), second sentence.
30
United Arab Emirates.
Article 24(1), second sentence.
32
Slovenia.
Article 26(1), second sentence.
33
United States of America.
Article 26(1), second sentence.
34
Estonia.
Article 25(1), second sentence.
36
Finland.
Article 23(1), second sentence.
37
France.
Article 26(1), second sentence.
38
Georgia.
Article 26(1), second sentence.
39
Greece.
Article 25(1), second sentence.
40
Hong Kong, China.
Article 23(1), second sentence.
41
Hungary.
Article 26(1), second sentence.
43
Iran.
Article 25(1), second sentence.
44
Ireland.
Article 25(1), second sentence.
45
Iceland.
Article 25(1), second sentence.
46
Israel.
Article 26(1), second sentence.
48
Jamaica.
Article 25(1), second sentence.
49
Kazakhstan.
Article 24(1), second sentence.
50
Kyrgyzstan.
Article 20(1), second sentence.
51
Kuwait.
Article 25(1), second sentence.
52
Latvia.
Article 26(1), second sentence.
53
Lithuania.
Article 26(1), second sentence.
54
Luxembourg.
Article 26(1), second sentence.
55
Macedonia.
Article 24(1), second sentence.
56
Malaysia.
Article 24(1), second sentence.
57
Malta.
Article 24(1), second sentence.
59
Mexico.
Article 26(1), second sentence [as amended by Article XIII.3(a)].
60
Moldova.
Article 24(1), second sentence.
61
Nigeria.
Article 26(1), second sentence.
62
New Zealand.
Article 23(1), second sentence.
63
Oman.
Article 25(1), second sentence.
64
Pakistan.
Article 24(1), second sentence.
65
Panama.
Article 25(1), second sentence.
66
Poland.
Article 25(1), second sentence.
68
United Kingdom.
Article 25(1), second sentence.
69
Dominican Republic.
Article 24(1), second sentence.
70
Russia.
Article 25(1), second sentence.
71
Senegal.
Article 25(1), second sentence.
72
Serbia.
Article 26(1), second sentence.
73
Singapore.
Article 23(1), second sentence.
74
South Africa.
Article 24(1), second sentence.
75
Switzerland.
Article 25(1), second sentence.
76
Thailand.
Article 25(1), second sentence.
77
Tajikistan.
Article 20(1), second sentence.
78
Trinidad and Tobago.
Article 25(1), second sentence.
80
Turkey.
Article 24(1), second sentence.
81
Uruguay.
Article 24(1), second sentence.
82
Uzbekistan.
Article 25(1), second sentence.
83
Venezuela.
Article 25(1), second sentence.
84
Vietnam.
Article 25(1), second sentence.
85
India.
Article 27(1), second sentence.
86
Belarus.
Article 24(1), second sentence.
87
Cape Verde.
Article 24(1), second sentence.
88
Romania.
Article 23(1), second sentence.
Notification of listed conventions that do not contain certain provisions.
Pursuant to article 16.6.c)(ii) of the Convention, the Kingdom of Spain considers that the following conventions do not contain any of the provisions described in article 16.4(b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
9
Austria.
12
Belgium.
13
Bolivia.
15
Brazil.
16
Bulgaria.
19
Czech Republic.
20
Chile.
23
Korea.
27
Ecuador.
31
Slovak Republic.
35
Philippines.
41
Hungary.
42
Indonesia.
44
Ireland.
47
Italy.
50
Kyrgyzstan.
58
Morocco.
59
Mexico.
66
Poland.
67
Portugal.
68
United Kingdom.
76
Thailand.
77
Tajikistan.
79
Tunisia.
Under article 16.6(d)(i) of the Convention, the Kingdom of Spain considers that the following convention does not contain any of the provisions described in article 16.4(c)(i).
Number of the agreement listed
Other Contracting Jurisdiction
8
Australia.
84
Vietnam.
Under article 16.6(d)(ii) of the Convention, the Kingdom of Spain considers that the following conventions do not contain any of the provisions described in article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
8
Australia.
12
Belgium.
20
Chile.
27
Ecuador.
50
Kyrgyzstan.
59
Mexico.
77
Tajikistan.
Article 17. Correlative adjustments.
Reservation.
Under article 17(3)(a) of the Convention, the Kingdom of Spain reserves the right not to apply article 17 to any of its Covered Tax Agreements which already contain any of the provisions described in article 17.2. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 9.2.
2
Germany.
Article 9.2.
3
Andorra.
Article 9.2.
4
Saudi Arabia.
Article 9.2.
5
Algeria.
Article 9.2.
6
Argentina.
Article 9.2.
7
Armenia.
Article 9.2.
8
Australia.
Article 9.3.
10
Azerbaijan.
Article 9.2.
11
Barbados.
Article 9.2.
12
Belgium.
Article 9.2.
13
Bolivia.
Article 9.2.
14
Bosnia and Herzegovina.
Article 9.2.
17
Canada.
Article IX.2.
18
Qatar.
Article 9.2.
19
Czech Republic.
Article 9.2.
20
Chile.
Article 9.2.
21
Cyprus.
Article 9.2.
22
Colombia.
Article 9.2.
24
Costa Rica.
Article 9.2.
25
Croatia.
Article 9.2.
26
Cuba.
Article 9.2.
29
El Salvador.
Article 9.2.
30
United Arab Emirates.
Article 9.2.
31
Slovak Republic.
Article 9.2.
34
Estonia.
Article 9.2.
35
Philippines.
Article 9.2.
33
United States of America.
Article 9.2.
36
Finland.
Article 9.2.
37
France.
Article 9.2.
38
Georgia.
Article 9.2.
39
Greece.
Article 9.2.
40
Hong Kong, China.
Article 9.2.
44
Ireland.
Article 9.2.
46
Israel.
Article 9.2.
48
Jamaica.
Article 9.2.
49
Kazakhstan.
Article 9.2.
51
Kuwait.
Article 9.2.
52
Latvia.
Article 9.2.
53
Lithuania.
Article 9.2.
55
Macedonia.
Article 9.2.
56
Malaysia.
Article 9.2.
57
Malta.
Article 9.2.
59
Mexico.
Article 9.2.
60
Moldova.
Article 9.2.
61
Nigeria.
Article 9.2.
62
New Zealand.
Article 9.2.
63
Oman.
Article 9.2.
64
Pakistan.
Article 9.2.
65
Panama.
Article 9.2.
66
Poland.
Article 9.2.
67
Portugal.
Article 9.2.
68
United Kingdom.
Article 9.2.
69
Dominican Republic.
Article 9.2.
70
Russia.
Article 9.2.
71
Senegal.
Article 9.2.
72
Serbia.
Article 9.2.
73
Singapore.
Article 9.2.
75
Switzerland.
Article 9.2.
78
Trinidad and Tobago.
Article 9.2.
80
Turkey.
Article 9.2.
81
Uruguay.
Article 9.2.
82
Uzbekistan.
Article 9.2.
83
Venezuela.
Article 9.2.
85
India.
Article 10.2 [as amended by Article 2(a)].
86
Belarus.
Article 9.2.
87
Cape Verde.
Article 9.2.
88
Romania.
Article 9.2.
Article 18. Option for the implementation of Part VI.
Notification of choice of optional provisions.
Under article 18 of the Convention, the Kingdom of Spain opts to apply Part VI.
Article 19. Binding and binding arbitration.
Reservation.
Under article 19.12 of the Convention, the Kingdom of Spain reserves the right to apply the following rules in relation to its Covered Tax Agreements by the Convention, without prejudice to the other provisions of article 19:
(a) Any matter not resolved after mutual agreement procedure falling within the scope of arbitration provided for in the Convention may not be the subject of arbitration where a court or administrative body of any of the Contracting Jurisdictions has previously ruled on that question;
(b) if, at any time after the request for arbitration and before the arbitral commission has issued its decision to the competent authorities of the Contracting Jurisdictions, a court or administrative tribunal of one of the Contracting Jurisdictions decides on the matter, the arbitral proceedings shall be concluded.
Article 24. Agreement on a different resolution.
Notification of choice of optional provisions.
Under article 24.1 of the Convention, the Kingdom of Spain chooses to apply article 24.2.
Article 26. Compatibility.
Notification of existing provisions in the listed conventions.
Pursuant to article 26.1 of the Convention, the Kingdom of Spain considers that the following Covered Tax Agreements by the Convention do not fall within the scope of any reservation made under article 26.4 and contain a provision providing for arbitration for unresolved issues following mutual agreement procedure. The number of the article and paragraph of each of these provisions is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
33
United States of America.
Article 26(5) and (6).
68
United Kingdom.
Article 25(5).
75
Switzerland.
Article 25(5).
Article 28. Reservations.
Reservation concerning the scope of the arbitration.
Pursuant to article 28(2)(a) of the Convention, the Kingdom of Spain formulates the following reservations with regard to the scope of cases that may be subject to arbitration under Part VI.
1. The Kingdom of Spain reserves the right to exclude from the scope of Part VI cases involving the application of anti-abuse rules in a tax convention covered by the amendments introduced by the Convention or domestic legislation. For this purpose, the anti-abuse rules contained in domestic legislation will include the cases referred to in articles 15 and 16 of the General Tax Act (Law 58/2003 of 17 December). Subsequent rules replacing, amending or updating such rules shall also apply. The Kingdom of Spain shall notify the Depositary of such subsequent rules.
2. The Kingdom of Spain reserves the right to exclude from the scope of application of Part VI cases in which a person directly affected by the case has been subject, by final decision resulting from judicial or administrative proceedings, to a penalty for tax fraud, wilful breach or gross negligence. For this purpose, penalties for tax fraud, wilful non-compliance or gross negligence shall be considered as those governed by the articles:
(i) 305 and 305 bis of the Criminal Code;
(ii) 191, 192 and 193 of the General Tax Act provided that some qualification criteria referred to in article 184 of the General Tax Act are met;
(iii) 18.13.2.o of Act No. 27/2014 of 27 November 2014 on corporation tax, provided that some qualification criterion referred to in article 184 of the General Tax Act is met. For this purpose, references in Article 184 of the General Tax Law to declarations shall be understood to be made to transfer price documentation.
By way of derogation from point (iii), it shall not consider penalties for tax fraud, wilful breach or gross negligence the penalty for infringement resulting from the submission of incomplete documentation where it does not seriously impede the quantification or determination of market value.
Subsequent rules replacing, amending or updating such rules shall also apply. The Kingdom of Spain shall notify the Depositary of such subsequent rules.
3. The Kingdom of Spain reserves the right to exclude from the scope of Part VI cases of transfer pricing involving elements of income or property that are not subject to taxation in a Contracting Jurisdiction, either because they are not included in the tax base of that Contracting Jurisdiction or because they are exempt or are subject to a zero tax rate established solely under domestic tax legislation specific to that element of the income or assets of that Contracting State.
4. The Kingdom of Spain reserves the right to exclude from the scope of Part VI cases eligible for arbitration under the Convention on the Elimination of Double Taxation in the event of rectification of profits between associated companies (90/436/EEC), as amended, or other subsequent rules.
5. The Kingdom of Spain reserves the right to exclude from the scope of Part VI cases which the competent authorities of both Contracting Jurisdictions agree are not suitable for resolution by arbitration. Such an agreement must be reached before the date on which, in another case, the arbitral proceedings were commenced and the person submitting the case will be notified.
Article 35. Effective date.
Reservation.
Under article 35.7 (a) of the Convention, the Kingdom of Spain reserves the right to replace:
(i) the references in Article 35(1) and (4) to ‘the last of the dates on which this Convention enters into force for each of the Contracting Jurisdictions of the Tax Convention covered’; and
(ii) the references in Article 35(5) to ‘the date of communication by the Depositary of the notification of the extension of the list of conventions’;
by ‘30 days after the date of receipt by the Depositary of the last of the notifications sent by each of the Contracting Jurisdictions which formulate the reservation described in Article 35(7) (Date of effect) by notifying that they have completed their internal procedures in order to give effect to the provisions of this Convention in relation to that specific covered tax Convention’;
(iii) the references in Article 28.9(a) to ‘from the date of communication by the Depositary of the notification of withdrawal or replacement of the reservation’; and
(iv) the reference in Article 28.9(b) to 'on the last of the dates on which the Convention enters into force for those Contracting Jurisdictions';
by ‘30 days after the date of receipt by the Depositary of the last of the notifications submitted by each of the Contracting Jurisdictions which formulate the reservation described in Article 35(7) (Date of effect) by notifying that they have completed their internal procedures in order to give effect to the withdrawal or replacement of the reservation in respect of that specific covered tax Convention’;
(v) references in Article 29(6)(a) to ‘from the date of communication by the Depositary of the additional notification’; and
(vi) the reference in Article 29(6)(b) to ‘on the last of the dates on which the Convention enters into force for those Contracting Jurisdictions’;
for ‘30 days after the date of receipt by the Depositary of the last of the notifications sent by each of the Contracting Jurisdictions which formulate the reservation described in Article 35(7) (Date of effect) by notifying that they have completed their internal procedures in order to give effect to the additional notification in respect of that specific covered tax Convention’;
(vii) the references in Article 36(1) and (2) (Date of effect of Part VI) to ‘the last of the dates on which this Convention enters into force for each of the Contracting Jurisdictions of the Tax Convention covered’;
by ‘30 days after the date of receipt by the Depositary of the last of the notifications sent by each of the Contracting Jurisdictions making the reservation described in Article 35(7) (Date of effect) by reporting that they have completed their internal procedures in order to give effect to the provisions of this Convention in relation to that specific covered tax Convention’; and
(viii) the reference in Article 36.3 (Date of effect of Part VI) to ‘the date of communication by the Depositary of the notification of the extension of the list of conventions’;
(ix) the reference in Article 36.4 (Date of effect of Part VI) to ‘the date of communication by the Depositary of the notification of withdrawal of the reservation’, ‘the date of communication by the Depositary of the notification of replacement of the reservation’ and ‘the date of communication by the Depositary of the notification of withdrawal of the objection to the reservation’; and
(x) the reference in Article 36.5 (Date of effect of Part VI) to ‘the date of communication by the Depositary of the additional notification’;
by ‘30 days after the date of receipt by the Depositary of the last of the notifications sent by each of the Contracting Jurisdictions which formulate the reservation described in Article 35(7) (Date of effect) by reporting the completion of their internal procedures for the effect of the provisions of the Sixth Party (Arbitration) with respect to that specific tax Convention’.
Article 36. Date of effect of Part VI.
Reservation.
In accordance with article 36.2 of the Convention, the Kingdom of Spain reserves the right to apply Part VI to cases submitted to the competent authority of a Contracting Jurisdiction before the last of the dates on which this Convention enters into force for each of the Contracting Jurisdictions of the Tax Convention covered only to the extent that the competent authorities of both Contracting Jurisdictions agree that it will apply to those specific cases.
Given in Madrid, July 7, 2021.
FELIPE R.
The Minister for Foreign Affairs, European Union and Cooperation,
MARÍA ARÁNZAZU GONZÁLEZ LAYA
MULTILATERAL CONVENTION FOR THE IMPLEMENTATION OF MEASURES RELATING TO FISCAL TREATIES TO PREVENT THE EROSION OF IMPONSIBLE BASIS AND THE TRANSLATION OF BENEFITS
The Parties to this Convention,
Recognizing the heavy corporate tax collection losses suffered by administrations due to aggressive tax planning resulting in the artificial transfer of profits to locations where they are subject to reduced or no taxation;
Aware that the erosion of the tax base and the transfer of profits (hereinafter "BEPS") is a pressing problem not only for industrialized countries but also for emerging and developing economies;
Recognizing the importance of ensuring that profits are taxed where substantial profit-generating and value-creating economic activities are carried out;
Welcoming the package of measures developed under the joint OECD/G20 project (hereinafter the ‘OECD/G20 BEPS package’);
Noting that the OECD/G20 BEPS Package includes treaty-related measures to address certain hybrid mechanisms, prevent the misuse of tax treaties, address the artificial circumvention of permanent establishment status and improve dispute resolution;
Aware of the need to ensure the speedy, coordinated and coherent implementation of treaty-related BEPS measures in a multilateral context;
Noting the need to ensure that existing agreements to avoid double taxation on income taxes are interpreted as eliminating double taxation in relation to taxes covered by such agreements, without generating opportunities for non-taxation or reduced taxation through tax avoidance and evasion (including the practice of seeking the most favourable agreement), with the intention of obtaining the reliefs provided for in the agreements for the indirect benefit of third-party residents);
Recognizing the need for an effective instrument to implement the agreed changes synchronized and efficiently across the network of conventions to avoid double taxation of income taxes without bilateral renegotiation of each;
Have agreed as follows:
PART I
Scope and interpretation of the terms
Article 1 – Scope of the Convention
This Convention modifies all Covered Tax Agreements as defined in subparagraph a) of paragraph 1 of Article 2 (Interpretation of Terms).
Article 2 – Interpretation of Terms
1. For the purpose of this Convention, the following definitions apply:
a) The term “Covered Tax Agreement” means an agreement for the avoidance of double taxation with respect to taxes on income (whether or not other taxes are also covered):
i) that is in force between two or more:
A) Parties; and/or
B) jurisdictions or territories which are parties to an agreement described above and for whose international relations a Party is responsible; and
ii) with respect to which each such Party has made a notification to the Depositary listing the agreement as well as any amending or accompanying instruments thereto (identified by title, names of the parties, date of signature, and, if applicable at the time of the notification, date of entry into force) as an agreement which it wishes to be covered by this Convention.
b) The term “Party” means:
i) A State for which this Convention is in force pursuant to Article 34 (Entry into Force); or
ii) A jurisdiction which has signed this Convention pursuant to subparagraph b) or c) of paragraph 1 of Article 27 (Signature and Ratification, Acceptance or Approval) and for which this Convention is in force pursuant to Article 34 (Entry into Force).
c) The term “Contracting Jurisdiction” means a party to a Covered Tax Agreement.
d) The term “Signatory” means a State or jurisdiction which has signed this Convention but for which the Convention is not yet in force.
2. As regards the application of this Convention at any time by a Party, any term not defined herein shall, unless the context otherwise requires, have the meaning that it has at that time under the relevant Covered Tax Agreement.
PART II. HYBRID MISMATCHES
PART II
Hybrid mechanisms
Article 3 - Transparent Entities
1. For the purposes of a Covered Tax Agreement, income derived by or through an entity or arrangement that is treated as wholly or partly fiscally transparent under the tax law of either Contracting Jurisdiction shall be considered to be income of a resident of a Contracting Jurisdiction but only to the extent that the income is treated, for purposes of taxation by that Contracting Jurisdiction, as the income of a resident of that Contracting Jurisdiction.
2. Provisions of a Covered Tax Agreement that require a Contracting Jurisdiction to exempt from income tax or provide a deduction or credit equal to the income tax paid with respect to income derived by a resident of that Contracting Jurisdiction which may be taxed in the other Contracting Jurisdiction according to the provisions of the Covered Tax Agreement shall not apply to the extent that such provisions allow taxation by that other Contracting Jurisdiction solely because the income is also income derived by a resident of that other Contracting Jurisdiction.
3. With respect to Covered Tax Agreements for which one or more Parties has made the reservation described in subparagraph a) of paragraph 3 of Article 11 (Application of Tax Agreements to Restrict a Party’s Right to Tax its Own Residents), the following sentence will be added at the end of paragraph 1: “In no case shall the provisions of this paragraph be construed to affect a Contracting Jurisdiction’s right to tax the residents of that Contracting Jurisdiction.”
4. Paragraph 1 (as it may be modified by paragraph 3) shall apply in place of or in the absence of provisions of a Covered Tax Agreement to the extent that they address whether income derived by or through entities or arrangements that are treated as fiscally transparent under the tax law of either Contracting Jurisdiction (whether through a general rule or by identifying in detail the treatment of specific fact patterns and types of entities or arrangements) shall be treated as income of a resident of a Contracting Jurisdiction.
5. A Party may reserve the right:
a) for the entirety of this Article not to apply to its Covered Tax Agreements;
b) for paragraph 1 not to apply to its Covered Tax Agreements that already contain a provision described in paragraph 4;
c) for paragraph 1 not to apply to its Covered Tax Agreements that already contain a provision described in paragraph 4 which denies treaty benefits in the case of income derived by or through an entity or arrangement established in a third jurisdiction;
d) for paragraph 1 not to apply to its Covered Tax Agreements that already contain a provision described in paragraph 4 which identifies in detail the treatment of specific fact patterns and types of entities or arrangements;
e) for paragraph 1 not to apply to its Covered Tax Agreements that already contain a provision described in paragraph 4 which identifies in detail the treatment of specific fact patterns and types of entities or arrangements and denies treaty benefits in the case of income derived by or through an entity or arrangement established in a third jurisdiction;
f) for paragraph 2 not to apply to its Covered Tax Agreements;
g) for paragraph 1 to apply only to its Covered Tax Agreements that already contain a provision described in paragraph 4 which identifies in detail the treatment of specific fact patterns and types of entities or arrangements.
6. Each Party that has not made a reservation described in subparagraph a) or b) of paragraph 5 shall notify the Depositary of whether each of its Covered Tax Agreements contains a provision described in paragraph 4 that is not subject to a reservation under subparagraphs c) through e) of paragraph 5, and if so, the article and paragraph number of each such provision. In the case of a Party that has made the reservation described in subparagraph g) of paragraph 5, the notification pursuant to the preceding sentence shall be limited to Covered Tax Agreements that are subject to that reservation. Where all Contracting Jurisdictions have made such a notification with respect to a provision of a Covered Tax Agreement, that provision shall be replaced by the provisions of paragraph 1 (as it may be modified by paragraph 3) to the extent provided in paragraph 4. In other cases, paragraph 1 (as it may be modified by paragraph 3) shall supersede the provisions of the Covered Tax Agreement only to the extent that those provisions are incompatible with paragraph 1 (as it may be modified by paragraph 3).
Article 4 – Dual Resident Entities
1. Where by reason of the provisions of a Covered Tax Agreement a person other than an individual is a resident of more than one Contracting Jurisdiction, the competent authorities of the Contracting Jurisdictions shall endeavour to determine by mutual agreement the Contracting Jurisdiction of which such person shall be deemed to be a resident for the purposes of the Covered Tax Agreement, having regard to its place of effective management, the place where it is incorporated or otherwise constituted and any other relevant factors. In the absence of such agreement, such person shall not be entitled to any relief or exemption from tax provided by the Covered Tax Agreement except to the extent and in such manner as may be agreed upon by the competent authorities of the Contracting Jurisdictions.
2. Paragraph 1 shall apply in place of or in the absence of provisions of a Covered Tax Agreement that provide rules for determining whether a person other than an individual shall be treated as a resident of one of the Contracting Jurisdictions in cases in which that person would otherwise be treated as a resident of more than one Contracting Jurisdiction. Paragraph 1 shall not apply, however, to provisions of a Covered Tax Agreement specifically addressing the residence of companies participating in dual-listed company arrangements.
3. A Party may reserve the right:
a) for the entirety of this Article not to apply to its Covered Tax Agreements;
b) for the entirety of this Article not to apply to its Covered Tax Agreements that already address cases where a person other than an individual is a resident of more than one Contracting Jurisdiction by requiring the competent authorities of the Contracting Jurisdictions to endeavour to reach mutual agreement on a single Contracting Jurisdiction of residence;
c) for the entirety of this Article not to apply to its Covered Tax Agreements that already address cases where a person other than an individual is a resident of more than one Contracting Jurisdiction by denying treaty benefits without requiring the competent authorities of the Contracting Jurisdictions to endeavour to reach mutual agreement on a single Contracting Jurisdiction of residence;
d) for the entirety of this Article not to apply to its Covered Tax Agreements that already address cases where a person other than an individual is a resident of more than one Contracting Jurisdiction by requiring the competent authorities of the Contracting Jurisdictions to endeavour to reach mutual agreement on a single Contracting Jurisdiction of residence, and that set out the treatment of that person under the Covered Tax Agreement where such an agreement cannot be reached;
e) to replace the last sentence of paragraph 1 with the following text for the purposes of its Covered Tax Agreements: “In the absence of such agreement, such person shall not be entitled to any relief or exemption from tax provided by the Covered Tax Agreement.”;
f) for the entirety of this Article not to apply to its Covered Tax Agreements with Parties that have made the reservation described in subparagraph e).
4. Each Party that has not made a reservation described in subparagraph a) of paragraph 3 shall notify the Depositary of whether each of its Covered Tax Agreements contains a provision described in paragraph 2 that is not subject to a reservation under subparagraphs b) through d) of paragraph 3, and if so, the article and paragraph number of each such provision. Where all Contracting Jurisdictions have made such a notification with respect to a provision of a Covered Tax Agreement, that provision shall be replaced by the provisions of paragraph 1. In other cases, paragraph 1 shall supersede the provisions of the Covered Tax Agreement only to the extent that those provisions are incompatible with paragraph 1.
Article 5 – Application of Methods for Elimination of Double Taxation
1. A Party may choose to apply either paragraphs 2 and 3 (Option A), paragraphs 4 and 5 (Option B), or paragraphs 6 and 7 (Option C), or may choose to apply none of the Options. Where each Contracting Jurisdiction to a Covered Tax Agreement chooses a different Option (or where one Contracting Jurisdiction chooses to apply an Option and the other chooses to apply none of the Options), the Option chosen by each Contracting Jurisdiction shall apply with respect to its own residents.
Option A 2. Provisions of a Covered Tax Agreement that would otherwise exempt income derived or capital owned by a resident of a Contracting Jurisdiction from tax in that Contracting Jurisdiction for the purpose of eliminating double taxation shall not apply where the other Contracting Jurisdiction applies the provisions of the Covered Tax Agreement to exempt such income or capital from tax or to limit the rate at which such income or capital may be taxed. In the latter case, the first-mentioned Contracting Jurisdiction shall allow as a deduction from the tax on the income or capital of that resident an amount equal to the tax paid in that other Contracting Jurisdiction. Such deduction shall not, however, exceed that part of the tax, as computed before the deduction is given, which is attributable to such items of income or capital which may be taxed in that other Contracting Jurisdiction.
3. Paragraph 2 shall apply to a Covered Tax Agreement that would otherwise require a Contracting Jurisdiction to exempt income or capital described in that paragraph.
Option B 4. Provisions of a Covered Tax Agreement that would otherwise exempt income derived by a resident of a Contracting Jurisdiction from tax in that Contracting Jurisdiction for the purpose of eliminating double taxation because such income is treated as a dividend by that Contracting Jurisdiction shall not apply
where such income gives rise to a deduction for the purpose of determining the taxable profits of a resident of the other Contracting Jurisdiction under the laws of that other Contracting Jurisdiction. In such case, the first-mentioned Contracting Jurisdiction shall allow as a deduction from the tax on the income of that resident an amount equal to the income tax paid in that other Contracting Jurisdiction. Such deduction shall not, however, exceed that part of the income tax, as computed before the deduction is given, which is attributable to such income which may be taxed in that other Contracting Jurisdiction.
5. Paragraph 4 shall apply to a Covered Tax Agreement that would otherwise require a Contracting Jurisdiction to exempt income described in that paragraph.
Option C 6. a) Where a resident of a Contracting Jurisdiction derives income or owns capital which may be taxed in the other Contracting Jurisdiction in accordance with the provisions of a Covered Tax Agreement (except to the extent that these provisions allow taxation by that other Contracting Jurisdiction solely because the income is also income derived by a resident of that other Contracting Jurisdiction), the first-mentioned Contracting Jurisdiction shall allow:
i) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in that other Contracting Jurisdiction;
ii) as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid in that other Contracting Jurisdiction.
Such deduction shall not, however, exceed that part of the income tax or capital tax, as computed before the deduction is given, which is attributable to the income or the capital which may be taxed in that other Contracting Jurisdiction.
b) Where in accordance with any provision of the Covered Tax Agreement income derived or capital owned by a resident of a Contracting Jurisdiction is exempt from tax in that Contracting Jurisdiction, such Contracting Jurisdiction may nevertheless, in calculating the amount of tax on the remaining income or capital of such resident, take into account the exempted income or capital.
7. Paragraph 6 shall apply in place of provisions of a Covered Tax Agreement that, for purposes of eliminating double taxation, require a Contracting Jurisdiction to exempt from tax in that Contracting Jurisdiction income derived or capital owned by a resident of that Contracting Jurisdiction which, in accordance with the provisions of the Covered Tax Agreement, may be taxed in the other Contracting Jurisdiction.
8. A Party that does not choose to apply an Option under paragraph 1 may reserve the right for the entirety of this Article not to apply with respect to one or more identified Covered Tax Agreements (or with respect to all of its Covered Tax Agreements).
9. A Party that does not choose to apply Option C may reserve the right, with respect to one or more identified Covered Tax Agreements (or with respect to all of its Covered Tax Agreements), not to permit the other Contracting Jurisdiction(s) to apply Option C.
10. Each Party that chooses to apply an Option under paragraph 1 shall notify the Depositary of its choice of Option. Such notification shall also include:
a) in the case of a Party that chooses to apply Option A, the list of its Covered Tax Agreements which contain a provision described in paragraph 3, as well as the article and paragraph number of each such provision;
b) in the case of a Party that chooses to apply Option B, the list of its Covered Tax Agreements which contain a provision described in paragraph 5, as well as the article and paragraph number of each such provision;
c) in the case of a Party that chooses to apply Option C, the list of its Covered Tax Agreements which contain a provision described in paragraph 7, as well as the article and paragraph number of each such provision.
An Option shall apply with respect to a provision of a Covered Tax Agreement only where the Party that has chosen to apply that Option has made such a notification with respect to that provision.
PART III. TREATY ABUSE
PART III
Abuse of the Treaties
Article 6 – Purpose of a Covered Tax Agreement
1. A Covered Tax Agreement shall be modified to include the following preamble text:
“Intending to eliminate double taxation with respect to the taxes covered by this agreement 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 jurisdictions),”.
2. The text described in paragraph 1 shall be included in a Covered Tax Agreement in place of or in the absence of preamble language of the Covered Tax Agreement referring to an intent to eliminate double taxation, whether or not that language also refers to the intent not to create opportunities for non-taxation or reduced taxation.
3. A Party may also choose to include the following preamble text with respect to its Covered Tax Agreements that do not contain preamble language referring to a desire to develop an economic relationship or to enhance co-operation in tax matters:
“Desiring to further develop their economic relationship and to enhance their co-operation in tax matters,”.
4. A Party may reserve the right for paragraph 1 not to apply to its Covered Tax Agreements that already contain preamble language describing the intent of the Contracting Jurisdictions to eliminate double taxation without creating opportunities for non-taxation or reduced taxation, whether that language is limited to cases of tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in the Covered Tax Agreement for the indirect benefit of residents of third jurisdictions) or applies more broadly.
5. Each Party shall notify the Depositary of whether each of its Covered Tax Agreements, other than those that are within the scope of a reservation under paragraph 4, contains preamble language described in paragraph 2, and if so, the text of the relevant preambular paragraph. Where all Contracting Jurisdictions have made such a notification with respect to that preamble language, such preamble language shall be replaced by the text described in paragraph 1. In other cases, the text described in paragraph 1 shall be included in addition to the existing preamble language.
6. Each Party that chooses to apply paragraph 3 shall notify the Depositary of its choice. Such notification shall also include the list of its Covered Tax Agreements that do not already contain preamble language referring to a desire to develop an economic relationship or to enhance co-operation in tax matters. The text described in paragraph 3 shall be included in a Covered Tax Agreement only where all Contracting Jurisdictions have chosen to apply that paragraph and have made such a notification with respect to the Covered Tax Agreement.
Article 7 – Prevention of Treaty Abuse
1. Notwithstanding any provisions of a Covered Tax Agreement, a benefit under the Covered Tax Agreement shall not be granted in respect of an item of income or capital if it is reasonable to conclude,
having regard to all relevant facts and circumstances, that obtaining that benefit was one of the principal purposes of any arrangement or transaction that resulted directly or indirectly in that benefit, unless it is established that granting that benefit in these circumstances would be in accordance with the object and purpose of the relevant provisions of the Covered Tax Agreement.
2. Paragraph 1 shall apply in place of or in the absence of provisions of a Covered Tax Agreement that deny all or part of the benefits that would otherwise be provided under the Covered Tax Agreement where the principal purpose or one of the principal purposes of any arrangement or transaction, or of any person concerned with an arrangement or transaction, was to obtain those benefits.
3. A Party that has not made the reservation described in subparagraph a) of paragraph 15 may also choose to apply paragraph 4 with respect to its Covered Tax Agreements.
4. Where a benefit under a Covered Tax Agreement is denied to a person under provisions of the Covered Tax Agreement (as it may be modified by this Convention) that deny all or part of the benefits that would otherwise be provided under the Covered Tax Agreement where the principal purpose or one of the principal purposes of any arrangement or transaction, or of any person concerned with an arrangement or transaction, was to obtain those benefits, the competent authority of the Contracting Jurisdiction that would otherwise have granted this benefit shall nevertheless treat that person as being entitled to this benefit, or to different benefits with respect to a specific item of income or capital, if such competent authority, upon request from that person and after consideration of the relevant facts and circumstances, determines that such benefits would have been granted to that person in the absence of the transaction or arrangement. The competent authority of the Contracting Jurisdiction to which a request has been made under this paragraph by a resident of the other Contracting Jurisdiction shall consult with the competent authority of that other Contracting Jurisdiction before rejecting the request.
5. Paragraph 4 shall apply to provisions of a Covered Tax Agreement (as it may be modified by this Convention) that deny all or part of the benefits that would otherwise be provided under the Covered Tax Agreement where the principal purpose or one of the principal purposes of any arrangement or transaction, or of any person concerned with an arrangement or transaction, was to obtain those benefits.
6. A Party may also choose to apply the provisions contained in paragraphs 8 through 13 (hereinafter referred to as the “Simplified Limitation on Benefits Provision”) to its Covered Tax Agreements by making the notification described in subparagraph c) of paragraph 17. The Simplified Limitation on Benefits Provision shall apply with respect to a Covered Tax Agreement only where all Contracting Jurisdictions have chosen to apply it.
7. In cases where some but not all of the Contracting Jurisdictions to a Covered Tax Agreement choose to apply the Simplified Limitation on Benefits Provision pursuant to paragraph 6, then, notwithstanding the provisions of that paragraph, the Simplified Limitation on Benefits Provision shall apply with respect to the granting of benefits under the Covered Tax Agreement:
a) by all Contracting Jurisdictions, if all of the Contracting Jurisdictions that do not choose pursuant to paragraph 6 to apply the Simplified Limitation on Benefits Provision agree to such application by choosing to apply this subparagraph and notifying the Depositary accordingly; or
b) only by the Contracting Jurisdictions that choose to apply the Simplified Limitation on Benefits Provision, if all of the Contracting Jurisdictions that do not choose pursuant to paragraph 6 to apply the Simplified Limitation on Benefits Provision agree to such application by choosing to apply this subparagraph and notifying the Depositary accordingly.
Simplified Limitation on Benefits Provision 8. Except as otherwise provided in the Simplified Limitation on Benefits Provision, a resident of a Contracting Jurisdiction to a Covered Tax Agreement shall not be entitled to a benefit that would otherwise be accorded by the Covered Tax Agreement, other than a benefit under provisions of the Covered Tax Agreement:
a) which determine the residence of a person other than an individual which is a resident of more than one Contracting Jurisdiction by reason of provisions of the Covered Tax Agreement that define a resident of a Contracting Jurisdiction;
b) which provide that a Contracting Jurisdiction will grant to an enterprise of that Contracting Jurisdiction a corresponding adjustment following an initial adjustment made by the other Contacting Jurisdiction, in accordance with the Covered Tax Agreement, to the amount of tax charged in the first-mentioned Contracting Jurisdiction on the profits of an associated enterprise; or
c) which allow residents of a Contracting Jurisdiction to request that the competent authority of that Contracting Jurisdiction consider cases of taxation not in accordance with the Covered Tax Agreement,
unless such resident is a “qualified person”, as defined in paragraph 9 at the time that the benefit would be accorded.
9. A resident of a Contracting Jurisdiction to a Covered Tax Agreement shall be a qualified person at a time when a benefit would otherwise be accorded by the Covered Tax Agreement if, at that time, the resident is:
a) an individual;
b) that Contracting Jurisdiction, or a political subdivision or local authority thereof, or an agency or instrumentality of any such Contracting Jurisdiction, political subdivision or local authority;
c) a company or other entity, if the principal class of its shares is regularly traded on one or more recognised stock exchanges;
d) a person, other than an individual, that:
i) is a non-profit organisation of a type that is agreed to by the Contracting Jurisdictions through an exchange of diplomatic notes; or
ii) is an entity or arrangement established in that Contracting Jurisdiction that is treated as a separate person under the taxation laws of that Contracting Jurisdiction and:
A) that is established and operated exclusively or almost exclusively to administer or provide retirement benefits and ancillary or incidental benefits to individuals and that is regulated as such by that Contracting Jurisdiction or one of its political subdivisions or local authorities; or
B) that is established and operated exclusively or almost exclusively to invest funds for the benefit of entities or arrangements referred to in subdivision A);
e) a person other than an individual, if, on at least half the days of a twelve-month period that includes the time when the benefit would otherwise be accorded, persons who are residents of that Contracting Jurisdiction and that are entitled to benefits of the Covered Tax Agreement under subparagraphs a) to d) own, directly or indirectly, at least 50 per cent of the shares of the person.
10. a) A resident of a Contracting Jurisdiction to a Covered Tax Agreement will be entitled to benefits of the Covered Tax Agreement with respect to an item of income derived from the other Contracting Jurisdiction, regardless of whether the resident is a qualified person, if the resident is engaged in the active conduct of a business in the first-mentioned Contracting Jurisdiction, and the income derived from the other Contracting Jurisdiction emanates from, or is incidental to, that business. For purposes of the Simplified Limitation on Benefits Provision, the term “active conduct of a business” shall not include the following activities or any combination thereof:
i) operating as a holding company;
ii) providing overall supervision or administration of a group of companies;
iii) providing group financing (including cash pooling); or
iv) making or managing investments, unless these activities are carried on by a bank, insurance company or registered securities dealer in the ordinary course of its business as such.
b) If a resident of a Contracting Jurisdiction to a Covered Tax Agreement derives an item of income from a business activity conducted by that resident in the other Contracting Jurisdiction, or derives an item of income arising in the other Contracting Jurisdiction from a connected person, the conditions described in subparagraph a) shall be considered to be satisfied with respect to such item only if the business activity carried on by the resident in the first-mentioned Contracting Jurisdiction to which the item is related is substantial in relation to the same activity or a complementary business activity carried on by the resident or such connected person in the other Contracting Jurisdiction. Whether a business activity is substantial for the purposes of this subparagraph shall be determined based on all the facts and circumstances.
c) For purposes of applying this paragraph, activities conducted by connected persons with respect to a resident of a Contracting Jurisdiction to a Covered Tax Agreement shall be deemed to be conducted by such resident.
11. A resident of a Contracting Jurisdiction to a Covered Tax Agreement that is not a qualified person shall also be entitled to a benefit that would otherwise be accorded by the Covered Tax Agreement with respect to an item of income if, on at least half of the days of any twelve-month period that includes the time when the benefit would otherwise be accorded, persons that are equivalent beneficiaries own, directly or indirectly, at least 75 per cent of the beneficial interests of the resident.
12. If a resident of a Contracting Jurisdiction to a Covered Tax Agreement is neither a qualified person pursuant to the provisions of paragraph 9, nor entitled to benefits under paragraph 10 or 11, the competent authority of the other Contracting Jurisdiction may, nevertheless, grant the benefits of the Covered Tax Agreement, or benefits with respect to a specific item of income, taking into account the object and purpose of the Covered Tax Agreement, but only if such resident demonstrates to the satisfaction of such competent authority that neither its establishment, acquisition or maintenance, nor the conduct of its
operations, had as one of its principal purposes the obtaining of benefits under the Covered Tax Agreement. Before either granting or denying a request made under this paragraph by a resident of a Contracting Jurisdiction, the competent authority of the other Contracting Jurisdiction to which the request has been made shall consult with the competent authority of the first-mentioned Contracting Jurisdiction.
13. For the purposes of the Simplified Limitation on Benefits Provision:
a) the term “recognised stock exchange” means:
i) any stock exchange established and regulated as such under the laws of either Contracting Jurisdiction; and
ii) any other stock exchange agreed upon by the competent authorities of the Contracting Jurisdictions;
b) the term “principal class of shares” means the class or classes of shares of a company which represents the majority of the aggregate vote and value of the company or the class or classes of beneficial interests of an entity which represents in the aggregate a majority of the aggregate vote and value of the entity;
c) the term “equivalent beneficiary” means any person who would be entitled to benefits with respect to an item of income accorded by a Contracting Jurisdiction to a Covered Tax Agreement under the domestic law of that Contracting Jurisdiction, the Covered Tax Agreement or any other international instrument which are equivalent to, or more favourable than, benefits to be accorded to that item of income under the Covered Tax Agreement; for the purposes of determining whether a person is an equivalent beneficiary with respect to dividends, the person shall be deemed to hold the same capital of the company paying the dividends as such capital the company claiming the benefit with respect to the dividends holds;
d) with respect to entities that are not companies, the term “shares” means interests that are comparable to shares;
e) two persons shall be “connected persons” if one owns, directly or indirectly, at least 50 per cent of the beneficial interest in the other (or, in the case of a company, at least 50 per cent of the aggregate vote and value of the company's shares) or another person owns, directly or indirectly, at least 50 per cent of the beneficial interest (or, in the case of a company, at least 50 per cent of the aggregate vote and value of the company's shares) in each person; in any case, a person shall be connected to another if, based on all the relevant facts and circumstances, one has control of the other or both are under the control of the same person or persons.
14. The Simplified Limitation on Benefits Provision shall apply in place of or in the absence of provisions of a Covered Tax Agreement that would limit the benefits of the Covered Tax Agreement (or that would limit benefits other than a benefit under the provisions of the Covered Tax Agreement relating to residence, associated enterprises or non-discrimination or a benefit that is not restricted solely to residents of a Contracting Jurisdiction) only to a resident that qualifies for such benefits by meeting one or more categorical tests.
15. A Party may reserve the right:
a) for paragraph 1 not to apply to its Covered Tax Agreements on the basis that it intends to adopt a combination of a detailed limitation on benefits provision and either rules to address conduit financing structures or a principal purpose test, thereby meeting the minimum standard for preventing treaty abuse under the OECD/G20 BEPS package; in such cases, the Contracting Jurisdictions shall endeavour to reach a mutually satisfactory solution which meets the minimum standard;
b) for paragraph 1 (and paragraph 4, in the case of a Party that has chosen to apply that paragraph) not to apply to its Covered Tax Agreements that already contain provisions that deny all of the benefits that would otherwise be provided under the Covered Tax Agreement where the principal purpose or one of the principal purposes of any arrangement or transaction, or of any person concerned with an arrangement or transaction, was to obtain those benefits;
c) for the Simplified Limitation on Benefits Provision not to apply to its Covered Tax Agreements that already contain the provisions described in paragraph 14.
16. Except where the Simplified Limitation on Benefits Provision applies with respect to the granting of benefits under a Covered Tax Agreement by one or more Parties pursuant to paragraph 7, a Party that chooses pursuant to paragraph 6 to apply the Simplified Limitation on Benefits Provision may reserve the right for the entirety of this Article not to apply with respect to its Covered Tax Agreements for which one or more of the other Contracting Jurisdictions has not chosen to apply the Simplified Limitation on Benefits Provision. In such cases, the Contracting Jurisdictions shall endeavour to reach a mutually satisfactory solution which meets the minimum standard for preventing treaty abuse under the OECD/G20 BEPS package.
17. a) Each Party that has not made the reservation described in subparagraph a) of paragraph 15 shall notify the Depositary of whether each of its Covered Tax Agreements that is not subject to a reservation described in subparagraph b) of paragraph 15 contains a provision described in paragraph 2, and if so, the article and paragraph number of each such provision. Where all Contracting Jurisdictions have made such a notification with respect to a provision of a Covered Tax Agreement, that provision shall be replaced by the provisions of paragraph 1 (and where applicable, paragraph 4). In other cases, paragraph 1 (and where applicable, paragraph 4) shall supersede the provisions of the Covered Tax Agreement only to the extent that those provisions are incompatible with paragraph 1 (and where applicable, paragraph 4). A Party making a notification under this subparagraph may also include a statement that while such Party accepts the application of paragraph 1 alone as an interim measure, it intends where possible to adopt a limitation on benefits provision, in addition to or in replacement of paragraph 1, through bilateral negotiation.
b) Each Party that chooses to apply paragraph 4 shall notify the Depositary of its choice. Paragraph 4 shall apply to a Covered Tax Agreement only where all Contracting Jurisdictions have made such a notification.
c) Each Party that chooses to apply the Simplified Limitation on Benefits Provision pursuant to paragraph 6 shall notify the Depositary of its choice. Unless such Party has made the reservation described in subparagraph c) of paragraph 15, such notification shall also include the list of its Covered Tax Agreements which contain a provision described in paragraph 14, as well as the article and paragraph number of each such provision.
d) Each Party that does not choose to apply the Simplified Limitation on Benefits Provision pursuant to paragraph 6, but chooses to apply either subparagraph a) or b) of paragraph 7 shall notify the Depositary of its choice of subparagraph. Unless such Party has made the reservation described in subparagraph c) of paragraph 15, such notification shall also include the list of its Covered Tax Agreements which contain a provision described in paragraph 14, as well as the article and paragraph number of each such provision.
e) Where all Contracting Jurisdictions have made a notification under subparagraph c) or d) with respect to a provision of a Covered Tax Agreement, that provision shall be replaced by the Simplified Limitation on Benefits Provision. In other cases, the Simplified Limitation on Benefits Provision shall supersede the provisions of the Covered Tax Agreement only to the extent that those provisions are incompatible with the Simplified Limitation on Benefits Provision.
Article 8 – Dividend Transfer Transactions
1. Provisions of a Covered Tax Agreement that exempt dividends paid by a company which is a resident of a Contracting Jurisdiction from tax or that limit the rate at which such dividends may be taxed, provided that the beneficial owner or the recipient is a company which is a resident of the other Contracting Jurisdiction and which owns, holds or controls more than a certain amount of the capital, shares, stock, voting power, voting rights or similar ownership interests of the company paying the dividends, shall apply only if the ownership conditions described in those provisions are met throughout a 365 day period that includes the day of the payment of the dividends (for the purpose of computing that period, no account shall be taken of changes of ownership that would directly result from a corporate reorganisation, such as a merger or divisive reorganisation, of the company that holds the shares or that pays the dividends).
2. The minimum holding period provided in paragraph 1 shall apply in place of or in the absence of a minimum holding period in provisions of a Covered Tax Agreement described in paragraph 1.
3. A Party may reserve the right:
a) for the entirety of this Article not to apply to its Covered Tax Agreements;
b) for the entirety of this Article not to apply to its Covered Tax Agreements to the extent that the provisions described in paragraph 1 already include:
i) a minimum holding period;
ii) a minimum holding period shorter than a 365 day period; or
iii) a minimum holding period longer than a 365 day period.
4. Each Party that has not made a reservation described in subparagraph a) of paragraph 3 shall notify the Depositary of whether each of its Covered Tax Agreements contains a provision described in paragraph 1 that is not subject to a reservation described in subparagraph b) of paragraph 3, and if so, the article and paragraph number of each such provision. Paragraph 1 shall apply with respect to a provision of a Covered Tax Agreement only where all Contracting Jurisdictions have made such a notification with respect to that provision.
Article 9 – Capital Gains from Alienation of Shares or Interests of Entities Deriving their Value
Principally from Immovable Property
1. Provisions of a Covered Tax Agreement providing that gains derived by a resident of a Contracting Jurisdiction from the alienation of shares or other rights of participation in an entity may be taxed in the other Contracting Jurisdiction provided that these shares or rights derived more than a certain part of their value from immovable property (real property) situated in that other Contracting Jurisdiction (or provided that more than a certain part of the property of the entity consists of such immovable property (real property)):
a) shall apply if the relevant value threshold is met at any time during the 365 days preceding the alienation; and
b) shall apply to shares or comparable interests, such as interests in a partnership or trust (to the extent that such shares or interests are not already covered) in addition to any shares or rights already covered by the provisions.
2. The period provided in subparagraph a) of paragraph 1 shall apply in place of or in the absence of a time period for determining whether the relevant value threshold in provisions of a Covered Tax Agreement described in paragraph 1 was met.
3. A Party may also choose to apply paragraph 4 with respect to its Covered Tax Agreements.
4. For purposes of a Covered Tax Agreement, gains derived by a resident of a Contracting Jurisdiction from the alienation of shares or comparable interests, such as interests in a partnership or trust, may be taxed in the other Contracting Jurisdiction if, at any time during the 365 days preceding the alienation, these shares or comparable interests derived more than 50 per cent of their value directly or indirectly from immovable property (real property) situated in that other Contracting Jurisdiction.
5. Paragraph 4 shall apply in place of or in the absence of provisions of a Covered Tax Agreement providing that gains derived by a resident of a Contracting Jurisdiction from the alienation of shares or other rights of participation in an entity may be taxed in the other Contracting Jurisdiction provided that these shares or rights derived more than a certain part of their value from immovable property (real property) situated in that other Contracting Jurisdiction, or provided that more than a certain part of the property of the entity consists of such immovable property (real property).
6. A Party may reserve the right:
a) for paragraph 1 not to apply to its Covered Tax Agreements;
b) for subparagraph a) of paragraph 1 not to apply to its Covered Tax Agreements;
c) for subparagraph b) of paragraph 1 not to apply to its Covered Tax Agreements;
d) for subparagraph a) of paragraph 1 not to apply to its Covered Tax Agreements that already contain a provision of the type described in paragraph 1 that includes a period for determining whether the relevant value threshold was met;
e) for subparagraph b) of paragraph 1 not to apply to its Covered Tax Agreements that already contain a provision of the type described in paragraph 1 that applies to the alienation of interests other than shares;
f) for paragraph 4 not to apply to its Covered Tax Agreements that already contain the provisions described in paragraph 5.
7. Each Party that has not made the reservation described in subparagraph a) of paragraph 6 shall notify the Depositary of whether each of its Covered Tax Agreements contains a provision described in paragraph 1, and if so, the article and paragraph number of each such provision. Paragraph 1 shall apply with respect to a provision of a Covered Tax Agreement only where all Contracting Jurisdictions have made a notification with respect to that provision.
8. Each Party that chooses to apply paragraph 4 shall notify the Depositary of its choice. Paragraph 4 shall apply to a Covered Tax Agreement only where all Contracting Jurisdictions have made such a notification. In such case, paragraph 1 shall not apply with respect to that Covered Tax Agreement. In the case of a Party that has not made the reservation described in subparagraph f) of paragraph 6 and has made the reservation described in subparagraph a) of paragraph 6, such notification shall also include the list of its Covered Tax Agreements which contain a provision described in paragraph 5, as well as the article and paragraph number of each such provision. Where all Contracting Jurisdictions have made a notification with respect to a provision of a Covered Tax Agreement under this paragraph or paragraph 7, that provision shall be replaced by the provisions of paragraph 4. In other cases, paragraph 4 shall supersede the provisions of the Covered Tax Agreement only to the extent that those provisions are incompatible with paragraph 4.
Article 10 – Anti-abuse Rule for Permanent Establishments Situated in Third Jurisdictions
1. Where:
a) an enterprise of a Contracting Jurisdiction to a Covered Tax Agreement derives income from the other Contracting Jurisdiction and the first-mentioned Contracting Jurisdiction treats such income as attributable to a permanent establishment of the enterprise situated in a third jurisdiction; and
b) the profits attributable to that permanent establishment are exempt from tax in the first- mentioned Contracting Jurisdiction,
the benefits of the Covered Tax Agreement shall not apply to any item of income on which the tax in the third jurisdiction is less than 60 per cent of the tax that would be imposed in the first-mentioned Contracting Jurisdiction on that item of income if that permanent establishment were situated in the first- mentioned Contracting Jurisdiction. In such a case, any income to which the provisions of this paragraph apply shall remain taxable according to the domestic law of the other Contracting Jurisdiction, notwithstanding any other provisions of the Covered Tax Agreement.
2. Paragraph 1 shall not apply if the income derived from the other Contracting Jurisdiction described in paragraph 1 is derived in connection with or is incidental to the active conduct of a business carried on through the permanent establishment (other than the business of making, managing or simply holding investments for the enterprise’s own account, unless these activities are banking, insurance or securities activities carried on by a bank, insurance enterprise or registered securities dealer, respectively).
3. If benefits under a Covered Tax Agreement are denied pursuant to paragraph 1 with respect to an item of income derived by a resident of a Contracting Jurisdiction, the competent authority of the other Contracting Jurisdiction may, nevertheless, grant these benefits with respect to that item of income if, in response to a request by such resident, such competent authority determines that granting such benefits is justified in light of the reasons such resident did not satisfy the requirements of paragraphs 1 and 2. The competent authority of the Contracting Jurisdiction to which a request has been made under the preceding sentence by a resident of the other Contracting Jurisdiction shall consult with the competent authority of that other Contracting Jurisdiction before either granting or denying the request.
4. Paragraphs 1 through 3 shall apply in place of or in the absence of provisions of a Covered Tax Agreement that deny or limit benefits that would otherwise be granted to an enterprise of a Contracting Jurisdiction which derives income from the other Contracting Jurisdiction that is attributable to a permanent establishment of the enterprise situated in a third jurisdiction.
5. A Party may reserve the right:
a) for the entirety of this Article not to apply to its Covered Tax Agreements;
b) for the entirety of this Article not to apply to its Covered Tax Agreements that already contain the provisions described in paragraph 4;
c) for this Article to apply only to its Covered Tax Agreements that already contain the provisions described in paragraph 4.
6. Each Party that has not made the reservation described in subparagraph a) or b) of paragraph 5 shall notify the Depositary of whether each of its Covered Tax Agreements contains a provision described in paragraph 4, and if so, the article and paragraph number of each such provision. Where all Contracting Jurisdictions have made such a notification with respect to a provision of a Covered Tax Agreement, that provision shall be replaced by the provisions of paragraphs 1 through 3. In other cases, paragraphs 1 through 3 shall supersede the provisions of the Covered Tax Agreement only to the extent that those provisions are incompatible with those paragraphs.
Article 11 – Application of Tax Agreements to Restrict a Party’s Right to Tax its Own Residents
1. A Covered Tax Agreement shall not affect the taxation by a Contracting Jurisdiction of its residents, except with respect to the benefits granted under provisions of the Covered Tax Agreement:
a) which require that Contracting Jurisdiction to grant to an enterprise of that Contracting Jurisdiction a correlative or corresponding adjustment following an initial adjustment made by the other Contracting Jurisdiction, in accordance with the Covered Tax Agreement, to the amount of tax charged in the first-mentioned Contracting Jurisdiction on the profits of a permanent establishment of the enterprise or the profits of an associated enterprise;
b) which may affect how that Contracting Jurisdiction taxes an individual who is a resident of that Contracting Jurisdiction if that individual derives income in respect of services rendered to the other Contracting Jurisdiction or a political subdivision or local authority or other comparable body thereof;
c) which may affect how that Contracting Jurisdiction taxes an individual who is a resident of that Contracting Jurisdiction if that individual is also a student, business apprentice or trainee,
or a teacher, professor, lecturer, instructor, researcher or research scholar who meets the conditions of the Covered Tax Agreement;
d) which require that Contracting Jurisdiction to provide a tax credit or tax exemption to residents of that Contracting Jurisdiction with respect to the income that the other Contracting Jurisdiction may tax in accordance with the Covered Tax Agreement (including profits that are attributable to a permanent establishment situated in that other Contracting Jurisdiction in accordance with the Covered Tax Agreement);
e) which protect residents of that Contracting Jurisdiction against certain discriminatory taxation practices by that Contracting Jurisdiction;
f) which allow residents of that Contracting Jurisdiction to request that the competent authority of that or either Contracting Jurisdiction consider cases of taxation not in accordance with the Covered Tax Agreement;
g) which may affect how that Contracting Jurisdiction taxes an individual who is a resident of that Contracting Jurisdiction when that individual is a member of a diplomatic mission, government mission or consular post of the other Contracting Jurisdiction;
h) which provide that pensions or other payments made under the social security legislation of the other Contracting Jurisdiction shall be taxable only in that other Contracting Jurisdiction;
i) which provide that pensions and similar payments, annuities, alimony payments or other maintenance payments arising in the other Contracting Jurisdiction shall be taxable only in that other Contracting Jurisdiction; or
j) which otherwise expressly limit a Contracting Jurisdiction’s right to tax its own residents or provide expressly that the Contracting Jurisdiction in which an item of income arises has the exclusive right to tax that item of income.
2. Paragraph 1 shall apply in place of or in the absence of provisions of a Covered Tax Agreement stating that the Covered Tax Agreement would not affect the taxation by a Contracting Jurisdiction of its residents.
3. A Party may reserve the right:
a) for the entirety of this Article not to apply to its Covered Tax Agreements;
b) for the entirety of this Article not to apply to its Covered Tax Agreements that already contain the provisions described in paragraph 2.
4. Each Party that has not made the reservation described in subparagraph a) or b) of paragraph 3 shall notify the Depositary of whether each of its Covered Tax Agreements contains a provision described in paragraph 2, and if so, the article and paragraph number of each such provision. Where all Contracting Jurisdictions have made such a notification with respect to a provision of a Covered Tax Agreement, that provision shall be replaced by the provisions of paragraph 1. In other cases, paragraph 1 shall supersede the provisions of the Covered Tax Agreement only to the extent that those provisions are incompatible with paragraph 1.
PART IV. AVOIDANCE OF PERMANENT ESTABLISHMENT STATUS
PART IV
Avoidance of permanent establishment status
Article 12 – Artificial Avoidance of Permanent Establishment Status through Commissionnaire
Arrangements and Similar Strategies
1. Notwithstanding the provisions of a Covered Tax Agreement that define the term “permanent establishment”, but subject to paragraph 2, where a person is acting in a Contracting Jurisdiction to a Covered Tax Agreement on behalf of an enterprise and, in doing so, habitually concludes contracts, or habitually plays the principal role leading to the conclusion of contracts that are routinely concluded without material modification by the enterprise, and these contracts are:
a) in the name of the enterprise; or
b) for the transfer of the ownership of, or for the granting of the right to use, property owned by that enterprise or that the enterprise has the right to use; or
c) for the provision of services by that enterprise,
that enterprise shall be deemed to have a permanent establishment in that Contracting Jurisdiction in respect of any activities which that person undertakes for the enterprise unless these activities, if they were exercised by the enterprise through a fixed place of business of that enterprise situated in that Contracting Jurisdiction, would not cause that fixed place of business to be deemed to constitute a permanent establishment under the definition of permanent establishment included in the Covered Tax Agreement (as it may be modified by this Convention).
2. Paragraph 1 shall not apply where the person acting in a Contracting Jurisdiction to a Covered Tax Agreement on behalf of an enterprise of the other Contracting Jurisdiction carries on business in the first- mentioned Contracting Jurisdiction as an independent agent and acts for the enterprise in the ordinary course of that business. Where, however, a person acts exclusively or almost exclusively on behalf of one or more enterprises to which it is closely related, that person shall not be considered to be an independent agent within the meaning of this paragraph with respect to any such enterprise.
3. a) Paragraph 1 shall apply in place of provisions of a Covered Tax Agreement that describe the conditions under which an enterprise shall be deemed to have a permanent establishment in a Contracting Jurisdiction (or a person shall be deemed to be a permanent establishment in a Contracting Jurisdiction) in respect of an activity which a person other than an agent of an independent status undertakes for the enterprise, but only to the extent that such provisions address the situation in which such person has, and habitually exercises, in that Contracting Jurisdiction an authority to conclude contracts in the name of the enterprise.
b) Paragraph 2 shall apply in place of provisions of a Covered Tax Agreement that provide that an enterprise shall not be deemed to have a permanent establishment in a Contracting Jurisdiction in respect of an activity which an agent of an independent status undertakes for the enterprise.
4. A Party may reserve the right for the entirety of this Article not to apply to its Covered Tax Agreements.
5. Each Party that has not made a reservation described in paragraph 4 shall notify the Depositary of whether each of its Covered Tax Agreements contains a provision described in subparagraph a) of
paragraph 3, as well as the article and paragraph number of each such provision. Paragraph 1 shall apply with respect to a provision of a Covered Tax Agreement only where all Contracting Jurisdictions have made a notification with respect to that provision.
6. Each Party that has not made a reservation described in paragraph 4 shall notify the Depositary of whether each of its Covered Tax Agreements contains a provision described in subparagraph b) of paragraph 3, as well as the article and paragraph number of each such provision. Paragraph 2 shall apply with respect to a provision of a Covered Tax Agreement only where all Contracting Jurisdictions have made such a notification with respect to that provision.
Article 13 – Artificial Avoidance of Permanent Establishment Status through the Specific Activity
Exemptions
1. A Party may choose to apply paragraph 2 (Option A) or paragraph 3 (Option B) or to apply neither Option.
Option A 2. Notwithstanding the provisions of a Covered Tax Agreement that define the term “permanent establishment”, the term “permanent establishment” shall be deemed not to include:
a) the activities specifically listed in the Covered Tax Agreement (prior to modification by this Convention) as activities deemed not to constitute a permanent establishment, whether or not that exception from permanent establishment status is contingent on the activity being of a preparatory or auxiliary character;
b) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any activity not described in subparagraph a);
c) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs a) and b),
provided that such activity or, in the case of subparagraph c), the overall activity of the fixed place of business, is of a preparatory or auxiliary character.
Option B 3. Notwithstanding the provisions of a Covered Tax Agreement that define the term “permanent establishment”, the term “permanent establishment” shall be deemed not to include:
a) the activities specifically listed in the Covered Tax Agreement (prior to modification by this Convention) as activities deemed not to constitute a permanent establishment, whether or not that exception from permanent establishment status is contingent on the activity being of a preparatory or auxiliary character, except to the extent that the relevant provision of the Covered Tax Agreement provides explicitly that a specific activity shall be deemed not to constitute a permanent establishment provided that the activity is of a preparatory or auxiliary character;
b) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any activity not described in subparagraph a), provided that this activity is of a preparatory or auxiliary character;
c) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs a) and b), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
4. A provision of a Covered Tax Agreement (as it may be modified by paragraph 2 or 3) that lists specific activities deemed not to constitute a permanent establishment shall not apply to a fixed place of business that is used or maintained by an enterprise if the same enterprise or a closely related enterprise carries on business activities at the same place or at another place in the same Contracting Jurisdiction and:
a) that place or other place constitutes a permanent establishment for the enterprise or the closely related enterprise under the provisions of a Covered Tax Agreement defining a permanent establishment; or
b) the overall activity resulting from the combination of the activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, is not of a preparatory or auxiliary character,
provided that the business activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, constitute complementary functions that are part of a cohesive business operation.
5. a) Paragraph 2 or 3 shall apply in place of the relevant parts of provisions of a Covered Tax Agreement that list specific activities that are deemed not to constitute a permanent establishment even if the activity is carried on through a fixed place of business (or provisions of a Covered Tax Agreement that operate in a comparable manner).
b) Paragraph 4 shall apply to provisions of a Covered Tax Agreement (as they may be modified by paragraph 2 or 3) that list specific activities that are deemed not to constitute a permanent establishment even if the activity is carried on through a fixed place of business (or provisions of a Covered Tax Agreement that operate in a comparable manner).
6. A Party may reserve the right:
a) for the entirety of this Article not to apply to its Covered Tax Agreements;
b) for paragraph 2 not to apply to its Covered Tax Agreements that explicitly state that a list of specific activities shall be deemed not to constitute a permanent establishment only if each of the activities is of a preparatory or auxiliary character;
c) for paragraph 4 not to apply to its Covered Tax Agreements.
7. Each Party that chooses to apply an Option under paragraph 1 shall notify the Depositary of its choice of Option. Such notification shall also include the list of its Covered Tax Agreements which contain a provision described in subparagraph a) of paragraph 5, as well as the article and paragraph number of each such provision. An Option shall apply with respect to a provision of a Covered Tax Agreement only where all Contracting Jurisdictions have chosen to apply the same Option and have made such a notification with respect to that provision.
8. Each Party that has not made a reservation described in subparagraph a) or c) of paragraph 6 and does not choose to apply an Option under paragraph 1 shall notify the Depositary of whether each of its Covered Tax Agreements contains a provision described in subparagraph b) of paragraph 5, as well as the article and paragraph number of each such provision. Paragraph 4 shall apply with respect to a provision of a Covered Tax Agreement only where all Contracting Jurisdictions have made a notification with respect to that provision under this paragraph or paragraph 7.
Article 14 – Splitting-up of Contracts
1. For the sole purpose of determining whether the period (or periods) referred to in a provision of a Covered Tax Agreement that stipulates a period (or periods) of time after which specific projects or activities shall constitute a permanent establishment has been exceeded:
a) where an enterprise of a Contracting Jurisdiction carries on activities in the other Contracting Jurisdiction at a place that constitutes a building site, construction project, installation project or other specific project identified in the relevant provision of the Covered Tax Agreement, or carries on supervisory or consultancy activities in connection with such a place, in the case of a provision of a Covered Tax Agreement that refers to such activities, and these activities are carried on during one or more periods of time that, in the aggregate, exceed 30 days without exceeding the period or periods referred to in the relevant provision of the Covered Tax Agreement; and
b) where connected activities are carried on in that other Contracting Jurisdiction at (or, where the relevant provision of the Covered Tax Agreement applies to supervisory or consultancy activities, in connection with) the same building site, construction or installation project, or other place identified in the relevant provision of the Covered Tax Agreement during different periods of time, each exceeding 30 days, by one or more enterprises closely related to the first-mentioned enterprise,
these different periods of time shall be added to the aggregate period of time during which the first- mentioned enterprise has carried on activities at that building site, construction or installation project, or other place identified in the relevant provision of the Covered Tax Agreement.
2. Paragraph 1 shall apply in place of or in the absence of provisions of a Covered Tax Agreement to the extent that such provisions address the division of contracts into multiple parts to avoid the application of a time period or periods in relation to the existence of a permanent establishment for specific projects or activities described in paragraph 1.
3. A Party may reserve the right:
a) for the entirety of this Article not to apply to its Covered Tax Agreements;
b) for the entirety of this Article not to apply with respect to provisions of its Covered Tax Agreements relating to the exploration for or exploitation of natural resources.
4. Each Party that has not made a reservation described in subparagraph a) of paragraph 3 shall notify the Depositary of whether each of its Covered Tax Agreements contains a provision described in paragraph 2 that is not subject to a reservation under subparagraph b) of paragraph 3, and if so, the article and paragraph number of each such provision. Where all Contracting Jurisdictions have made such a notification with respect to a provision of a Covered Tax Agreement, that provision shall be replaced by
the provisions of paragraph 1 to the extent provided in paragraph 2. In other cases, paragraph 1 shall supersede the provisions of the Covered Tax Agreement only to the extent that those provisions are incompatible with paragraph 1.
Article 15 – Definition of a Person Closely Related to an Enterprise
1. For the purposes of the provisions of a Covered Tax Agreement that are modified by paragraph 2 of Article 12 (Artificial Avoidance of Permanent Establishment Status through Commissionnaire Arrangements and Similar Strategies), paragraph 4 of Article 13 (Artificial Avoidance of Permanent Establishment Status through the Specific Activity Exemptions), or paragraph 1 of Article 14 (Splitting-up of Contracts), a person is closely related to an enterprise if, based on all the relevant facts and circumstances, one has control of the other or both are under the control of the same persons or enterprises. In any case, a person shall be considered to be closely related to an enterprise if one possesses directly or indirectly more than 50 per cent of the beneficial interest in the other (or, in the case of a company, more than 50 per cent of the aggregate vote and value of the company’s shares or of the beneficial equity interest in the company) or if another person possesses directly or indirectly more than 50 per cent of the beneficial interest (or, in the case of a company, more than 50 per cent of the aggregate vote and value of the company’s shares or of the beneficial equity interest in the company) in the person and the enterprise.
2. A Party that has made the reservations described in paragraph 4 of Article 12 (Artificial Avoidance of Permanent Establishment Status through Commissionnaire Arrangements and Similar Strategies), subparagraph a) or c) of paragraph 6 of Article 13 (Artificial Avoidance of Permanent Establishment Status through the Specific Activity Exemptions), and subparagraph a) of paragraph 3 of Article 14 (Splitting-up of Contracts) may reserve the right for the entirety of this Article not to apply to the Covered Tax Agreements to which those reservations apply.
PART V. IMPROVING DISPUTE RESOLUTION
PART V
Improving dispute resolution mechanisms
Article 16 – Mutual Agreement Procedure
1. Where a person considers that the actions of one or both of the Contracting Jurisdictions result or will result for that person in taxation not in accordance with the provisions of the Covered Tax Agreement, that person may, irrespective of the remedies provided by the domestic law of those Contracting Jurisdictions, present the case to the competent authority of either Contracting Jurisdiction. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Covered Tax Agreement.
2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting Jurisdiction, with a view to the avoidance of taxation which is not in accordance with the Covered Tax Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting Jurisdictions.
3. The competent authorities of the Contracting Jurisdictions shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Covered Tax Agreement. They may also consult together for the elimination of double taxation in cases not provided for in the Covered Tax Agreement.
4. a) i) The first sentence of paragraph 1 shall apply in place of or in the absence of provisions of a Covered Tax Agreement (or parts thereof) that provide that where a person considers that the actions of one or both of the Contracting Jurisdiction result or will result for that person in taxation not in accordance with the provisions of the Covered Tax Agreement, that person may, irrespective of the remedies provided by the domestic law of those Contracting Jurisdictions, present the case to the competent authority of the Contracting Jurisdiction of which that person is a resident including provisions under which, if the case presented by that person comes under the provisions of a Covered Tax Agreement relating to non-discrimination based on nationality, the case may be presented to the competent authority of the Contracting Jurisdiction of which that person is a national.
ii) The second sentence of paragraph 1 shall apply in place of provisions of a Covered Tax Agreement that provide that a case referred to in the first sentence of paragraph 1 must be presented within a specific time period that is shorter than three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Covered Tax Agreement, or in the absence of a provision of a Covered Tax Agreement describing the time period within which such a case must be presented.
b) i) The first sentence of paragraph 2 shall apply in the absence of provisions of a Covered Tax Agreement that provide that the competent authority that is presented with the case by the person referred to in paragraph 1 shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting Jurisdiction, with a view to the avoidance of taxation which is not in accordance with the Covered Tax Agreement.
ii) The second sentence of paragraph 2 shall apply in the absence of provisions of a Covered Tax Agreement providing that any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting Jurisdictions.
c) i) The first sentence of paragraph 3 shall apply in the absence of provisions of a Covered Tax Agreement that provide that the competent authorities of the Contracting Jurisdictions shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Covered Tax Agreement.
ii) The second sentence of paragraph 3 shall apply in the absence of provisions of a Covered Tax Agreement that provide that the competent authorities of the Contracting Jurisdictions may also consult together for the elimination of double taxation in cases not provided for in the Covered Tax Agreement.
5. A Party may reserve the right:
a) for the first sentence of paragraph 1 not to apply to its Covered Tax Agreements on the basis that it intends to meet the minimum standard for improving dispute resolution under the OECD/G20 BEPS Package by ensuring that under each of its Covered Tax Agreements (other than a Covered Tax Agreement that permits a person to present a case to the competent authority of either Contracting Jurisdiction), where a person considers that the actions of one or both of the Contracting Jurisdictions result or will result for that person in taxation not in accordance with the provisions of the Covered Tax Agreement, irrespective of the remedies provided by the domestic law of those Contracting Jurisdictions, that person may present the case to the competent authority of the Contracting Jurisdiction of which the person is a resident or, if the case presented by that person comes under a provision of a Covered Tax Agreement relating to non-discrimination based on nationality, to that of the Contracting Jurisdiction of which that person is a national; and the competent authority of that Contracting Jurisdiction will implement a bilateral notification or consultation process with the competent authority of the other Contracting Jurisdiction for cases in which the competent authority to which the mutual agreement procedure case was presented does not consider the taxpayer’s objection to be justified;
b) for the second sentence of paragraph 1 not to apply to its Covered Tax Agreements that do not provide that the case referred to in the first sentence of paragraph 1 must be presented within a specific time period on the basis that it intends to meet the minimum standard for improving dispute resolution under the OECD/G20 BEPS package by ensuring that for the purposes of all such Covered Tax Agreements the taxpayer referred to in paragraph 1 is allowed to present the case within a period of at least three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Covered Tax Agreement;
c) for the second sentence of paragraph 2 not to apply to its Covered Tax Agreements on the basis that for the purposes of all of its Covered Tax Agreements:
i) any agreement reached via the mutual agreement procedure shall be implemented notwithstanding any time limits in the domestic laws of the Contracting Jurisdictions; or
ii) it intends to meet the minimum standard for improving dispute resolution under the OECD/G20 BEPS package by accepting, in its bilateral treaty negotiations, a treaty provision providing that:
A) the Contracting Jurisdictions shall make no adjustment to the profits that are attributable to a permanent establishment of an enterprise of one of the Contracting Jurisdictions after a period that is mutually agreed between both Contracting Jurisdictions from the end of the taxable year in which the profits would have been attributable to the permanent establishment (this provision shall not apply in the case of fraud, gross negligence or wilful default); and
B) the Contracting Jurisdictions shall not include in the profits of an enterprise, and tax accordingly, profits that would have accrued to the enterprise but that by reason of the conditions referred to in a provision in the Covered Tax Agreement relating to associated enterprises have not so accrued, after a period that is mutually agreed between both Contracting Jurisdictions from the end of the taxable year in which the profits would have accrued to the enterprise (this provision shall not apply in the case of fraud, gross negligence or wilful default).
6. a) Each Party that has not made a reservation described in subparagraph a) of paragraph 5 shall notify the Depositary of whether each of its Covered Tax Agreements contains a provision described in clause i) of subparagraph a) of paragraph 4, and if so, the article and paragraph number of each such provision. Where all Contracting Jurisdictions have made a notification with respect to a provision of a Covered Tax Agreement, that provision shall be replaced by the first sentence of paragraph 1. In other cases, the first sentence of paragraph 1 shall supersede the provisions of the Covered Tax Agreement only to the extent that those provisions are incompatible with that sentence.
b) Each Party that has not made the reservation described in subparagraph b) of paragraph 5 shall notify the Depositary of:
i) the list of its Covered Tax Agreements which contain a provision that provides that a case referred to in the first sentence of paragraph 1 must be presented within a specific time period that is shorter than three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Covered Tax Agreement, as well as the article and paragraph number of each such provision; a provision of a Covered Tax Agreement shall be replaced by the second sentence of paragraph 1 where all Contracting Jurisdictions have made such a notification with respect to that provision; in other cases, subject to clause ii), the second sentence of paragraph 1 shall supersede the provisions of the Covered Tax Agreement only to the extent that those provisions are incompatible with the second sentence of paragraph 1;
ii) the list of its Covered Tax Agreements which contain a provision that provides that a case referred to in the first sentence of paragraph 1 must be presented within a specific time period that is at least three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Covered Tax Agreement, as well as the article and paragraph number of each such provision; the second sentence of paragraph 1 shall not apply to a Covered Tax Agreement where any Contracting Jurisdiction has made such a notification with respect to that Covered Tax Agreement.
c) Each Party shall notify the Depositary of:
i) the list of its Covered Tax Agreements which do not contain a provision described in clause i) of subparagraph b) of paragraph 4; the first sentence of paragraph 2 shall apply
to a Covered Tax Agreement only where all Contracting Jurisdictions have made such a notification with respect to that Covered Tax Agreement;
ii) in the case of a Party that has not made the reservation described in subparagraph c) of paragraph 5, the list of its Covered Tax Agreements which do not contain a provision described in clause ii) of subparagraph b) of paragraph 4; the second sentence of paragraph 2 shall apply to a Covered Tax Agreement only where all Contracting Jurisdictions have made such a notification with respect to that Covered Tax Agreement.
d) Each Party shall notify the Depositary of:
i) the list of its Covered Tax Agreements which do not contain a provision described in clause i) of subparagraph c) of paragraph 4; the first sentence of paragraph 3 shall apply to a Covered Tax Agreement only where all Contracting Jurisdictions have made such a notification with respect to that Covered Tax Agreement;
ii) the list of its Covered Tax Agreements which do not contain a provision described in clause ii) of subparagraph c) of paragraph 4; the second sentence of paragraph 3 shall apply to a Covered Tax Agreement only where all Contracting Jurisdictions have made such a notification with respect to that Covered Tax Agreement.
Article 17 – Corresponding Adjustments
1. Where a Contracting Jurisdiction includes in the profits of an enterprise of that Contracting Jurisdiction — and taxes accordingly — profits on which an enterprise of the other Contracting Jurisdiction has been charged to tax in that other Contracting Jurisdiction and the profits so included are profits which would have accrued to the enterprise of the first-mentioned Contracting Jurisdiction if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other Contracting Jurisdiction shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of the Covered Tax Agreement and the competent authorities of the Contracting Jurisdictions shall if necessary consult each other.
2. Paragraph 1 shall apply in place of or in the absence of a provision that requires a Contracting Jurisdiction to make an appropriate adjustment to the amount of the tax charged therein on the profits of an enterprise of that Contracting Jurisdiction where the other Contracting Jurisdiction includes those profits in the profits of an enterprise of that other Contracting Jurisdiction and taxes those profits accordingly, and the profits so included are profits which would have accrued to the enterprise of that other Contracting Jurisdiction if the conditions made between the two enterprises had been those which would have been made between independent enterprises.
3. A Party may reserve the right:
a) for the entirety of this Article not to apply to its Covered Tax Agreements that already contain a provision described in paragraph 2;
b) for the entirety of this Article not to apply to its Covered Tax Agreements on the basis that in the absence of a provision referred to in paragraph 2 in its Covered Tax Agreement:
i) it shall make the appropriate adjustment referred to in paragraph 1; or
ii) its competent authority shall endeavour to resolve the case under the provisions of a Covered Tax Agreement relating to mutual agreement procedure;
c) in the case of a Party that has made a reservation under clause ii) of subparagraph c) of paragraph 5 of Article 16 (Mutual Agreement Procedure), for the entirety of this Article not to apply to its Covered Tax Agreements on the basis that in its bilateral treaty negotiations it shall accept a treaty provision of the type contained in paragraph 1, provided that the Contracting Jurisdictions were able to reach agreement on that provision and on the provisions described in clause ii) of subparagraph c) of paragraph 5 of Article 16 (Mutual Agreement Procedure).
4. Each Party that has not made a reservation described in paragraph 3 shall notify the Depositary of whether each of its Covered Tax Agreements contains a provision described in paragraph 2, and if so, the article and paragraph number of each such provision. Where all Contracting Jurisdictions have made such a notification with respect to a provision of a Covered Tax Agreement, that provision shall be replaced by the provisions of paragraph 1. In other cases, paragraph 1 shall supersede the provisions of the Covered Tax Agreement only to the extent that those provisions are incompatible with paragraph 1.
PART VI. ARBITRATION
PART VI
Arbitration
Article 18 – Choice to Apply Part VI
A Party may choose to apply this Part with respect to its Covered Tax Agreements and shall notify the Depositary accordingly. This Part shall apply in relation to two Contracting Jurisdictions with respect to a Covered Tax Agreement only where both Contracting Jurisdictions have made such a notification.
Article 19 – Mandatory Binding Arbitration
1. Where:
a) under a provision of a Covered Tax Agreement (as it may be modified by paragraph 1 of Article 16 (Mutual Agreement Procedure)) that provides that a person may present a case to a competent authority of a Contracting Jurisdiction where that person considers that the actions of one or both of the Contracting Jurisdictions result or will result for that person in taxation not in accordance with the provisions of the Covered Tax Agreement (as it may be modified by the Convention), a person has presented a case to the competent authority of a Contracting Jurisdiction on the basis that the actions of one or both of the Contracting Jurisdictions have resulted for that person in taxation not in accordance with the provisions of the Covered Tax Agreement (as it may be modified by the Convention); and
b) the competent authorities are unable to reach an agreement to resolve that case pursuant to a provision of a Covered Tax Agreement (as it may be modified by paragraph 2 of Article 16 (Mutual Agreement Procedure)) that provides that the competent authority shall endeavour to resolve the case by mutual agreement with the competent authority of the other Contracting Jurisdiction, within a period of two years beginning on the start date referred to in paragraph 8 or 9, as the case may be (unless, prior to the expiration of that period the competent authorities of the Contracting Jurisdictions have agreed to a different time period with respect to that case and have notified the person who presented the case of such agreement),
any unresolved issues arising from the case shall, if the person so requests in writing, be submitted to arbitration in the manner described in this Part, according to any rules or procedures agreed upon by the competent authorities of the Contracting Jurisdictions pursuant to the provisions of paragraph 10.
2. Where a competent authority has suspended the mutual agreement procedure referred to in paragraph 1 because a case with respect to one or more of the same issues is pending before court or administrative tribunal, the period provided in subparagraph b) of paragraph 1 will stop running until either a final decision has been rendered by the court or administrative tribunal or the case has been suspended or withdrawn. In addition, where a person who presented a case and a competent authority have agreed to suspend the mutual agreement procedure, the period provided in subparagraph b) of paragraph 1 will stop running until the suspension has been lifted.
3. Where both competent authorities agree that a person directly affected by the case has failed to provide in a timely manner any additional material information requested by either competent authority after the start of the period provided in subparagraph b) of paragraph 1, the period provided in subparagraph b) of paragraph 1 shall be extended for an amount of time equal to the period beginning on
the date by which the information was requested and ending on the date on which that information was provided.
4. a) The arbitration decision with respect to the issues submitted to arbitration shall be implemented through the mutual agreement concerning the case referred to in paragraph 1. The arbitration decision shall be final.
b) The arbitration decision shall be binding on both Contracting Jurisdictions except in the following cases:
i) if a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision. In such a case, the case shall not be eligible for any further consideration by the competent authorities. The mutual agreement that implements the arbitration decision on the case shall be considered not to be accepted by a person directly affected by the case if any person directly affected by the case does not, within 60 days after the date on which notification of the mutual agreement is sent to the person, withdraw all issues resolved in the mutual agreement implementing the arbitration decision from consideration by any court or administrative tribunal or otherwise terminate any pending court or administrative proceedings with respect to such issues in a manner consistent with that mutual agreement.
ii) if a final decision of the courts of one of the Contracting Jurisdictions holds that the arbitration decision is invalid. In such a case, the request for arbitration under paragraph 1 shall be considered not to have been made, and the arbitration process shall be considered not to have taken place (except for the purposes of Articles 21 (Confidentiality of Arbitration Proceedings) and 25 (Costs of Arbitration Proceedings)). In such a case, a new request for arbitration may be made unless the competent authorities agree that such a new request should not be permitted.
iii) if a person directly affected by the case pursues litigation on the issues which were resolved in the mutual agreement implementing the arbitration decision in any court or administrative tribunal.
5. The competent authority that received the initial request for a mutual agreement procedure as described in subparagraph a) of paragraph 1 shall, within two calendar months of receiving the request:
a) send a notification to the person who presented the case that it has received the request; and
b) send a notification of that request, along with a copy of the request, to the competent authority of the other Contracting Jurisdiction.
6. Within three calendar months after a competent authority receives the request for a mutual agreement procedure (or a copy thereof from the competent authority of the other Contracting Jurisdiction) it shall either:
a) notify the person who has presented the case and the other competent authority that it has received the information necessary to undertake substantive consideration of the case; or
b) request additional information from that person for that purpose.
7. Where pursuant to subparagraph b) of paragraph 6, one or both of the competent authorities have requested from the person who presented the case additional information necessary to undertake
substantive consideration of the case, the competent authority that requested the additional information shall, within three calendar months of receiving the additional information from that person, notify that person and the other competent authority either:
a) that it has received the requested information; or
b) that some of the requested information is still missing.
8. Where neither competent authority has requested additional information pursuant to subparagraph b) of paragraph 6, the start date referred to in paragraph 1 shall be the earlier of:
a) the date on which both competent authorities have notified the person who presented the case pursuant to subparagraph a) of paragraph 6; and
b) the date that is three calendar months after the notification to the competent authority of the other Contracting Jurisdiction pursuant to subparagraph b) of paragraph 5.
9. Where additional information has been requested pursuant to subparagraph b) of paragraph 6, the start date referred to in paragraph 1 shall be the earlier of:
a) the latest date on which the competent authorities that requested additional information have notified the person who presented the case and the other competent authority pursuant to subparagraph a) of paragraph 7; and
b) the date that is three calendar months after both competent authorities have received all information requested by either competent authority from the person who presented the case.
If, however, one or both of the competent authorities send the notification referred to in subparagraph b) of paragraph 7, such notification shall be treated as a request for additional information under subparagraph b) of paragraph 6.
10. The competent authorities of the Contracting Jurisdictions shall by mutual agreement (pursuant to the article of the relevant Covered Tax Agreement regarding procedures for mutual agreement) settle the mode of application of the provisions contained in this Part, including the minimum information necessary for each competent authority to undertake substantive consideration of the case. Such an agreement shall be concluded before the date on which unresolved issues in a case are first eligible to be submitted to arbitration and may be modified from time to time thereafter.
11. For purposes of applying this Article to its Covered Tax Agreements, a Party may reserve the right to replace the two-year period set forth in subparagraph b) of paragraph 1 with a three-year period.
12. A Party may reserve the right for the following rules to apply with respect to its Covered Tax Agreements notwithstanding the other provisions of this Article:
a) any unresolved issue arising from a mutual agreement procedure case otherwise within the scope of the arbitration process provided for by this Convention shall not be submitted to arbitration, if a decision on this issue has already been rendered by a court or administrative tribunal of either Contracting Jurisdiction;
b) if, at any time after a request for arbitration has been made and before the arbitration panel has delivered its decision to the competent authorities of the Contracting Jurisdictions, a decision
concerning the issue is rendered by a court or administrative tribunal of one of the Contracting Jurisdictions, the arbitration process shall terminate.
Article 20 – Appointment of Arbitrators
1. Except to the extent that the competent authorities of the Contracting Jurisdictions mutually agree on different rules, paragraphs 2 through 4 shall apply for the purposes of this Part.
2. The following rules shall govern the appointment of the members of an arbitration panel:
a) The arbitration panel shall consist of three individual members with expertise or experience in international tax matters.
b) Each competent authority shall appoint one panel member within 60 days of the date of the request for arbitration under paragraph 1 of Article 19 (Mandatory Binding Arbitration). The two panel members so appointed shall, within 60 days of the latter of their appointments, appoint a third member who shall serve as Chair of the arbitration panel. The Chair shall not be a national or resident of either Contracting Jurisdiction.
c) Each member appointed to the arbitration panel must be impartial and independent of the competent authorities, tax administrations, and ministries of finance of the Contracting Jurisdictions and of all persons directly affected by the case (as well as their advisors) at the time of accepting an appointment, maintain his or her impartiality and independence throughout the proceedings, and avoid any conduct for a reasonable period of time thereafter which may damage the appearance of impartiality and independence of the arbitrators with respect to the proceedings.
3. In the event that the competent authority of a Contracting Jurisdiction fails to appoint a member of the arbitration panel in the manner and within the time periods specified in paragraph 2 or agreed to by the competent authorities of the Contracting Jurisdictions, a member shall be appointed on behalf of that competent authority by the highest ranking official of the Centre for Tax Policy and Administration of the Organisation for Economic Co-operation and Development that is not a national of either Contracting Jurisdiction.
4. If the two initial members of the arbitration panel fail to appoint the Chair in the manner and within the time periods specified in paragraph 2 or agreed to by the competent authorities of the Contracting Jurisdictions, the Chair shall be appointed by the highest ranking official of the Centre for Tax Policy and Administration of the Organisation for Economic Co-operation and Development that is not a national of either Contracting Jurisdiction.
Article 21 – Confidentiality of Arbitration Proceedings
1. Solely for the purposes of the application of the provisions of this Part and of the provisions of the relevant Covered Tax Agreement and of the domestic laws of the Contracting Jurisdictions related to the exchange of information, confidentiality, and administrative assistance, members of the arbitration panel and a maximum of three staff per member (and prospective arbitrators solely to the extent necessary to verify their ability to fulfil the requirements of arbitrators) shall be considered to be persons or authorities to whom information may be disclosed. Information received by the arbitration panel or prospective
arbitrators and information that the competent authorities receive from the arbitration panel shall be considered information that is exchanged under the provisions of the Covered Tax Agreement related to the exchange of information and administrative assistance.
2. The competent authorities of the Contracting Jurisdictions shall ensure that members of the arbitration panel and their staff agree in writing, prior to their acting in an arbitration proceeding, to treat any information relating to the arbitration proceeding consistently with the confidentiality and nondisclosure obligations described in the provisions of the Covered Tax Agreement related to exchange of information and administrative assistance and under the applicable laws of the Contracting Jurisdictions.
Article 22 – Resolution of a Case Prior to the Conclusion of the Arbitration
For the purposes of this Part and the provisions of the relevant Covered Tax Agreement that provide for resolution of cases through mutual agreement, the mutual agreement procedure, as well as the arbitration proceeding, with respect to a case shall terminate if, at any time after a request for arbitration has been made and before the arbitration panel has delivered its decision to the competent authorities of the Contracting Jurisdictions:
a) the competent authorities of the Contracting Jurisdictions reach a mutual agreement to resolve the case; or
b) the person who presented the case withdraws the request for arbitration or the request for a mutual agreement procedure.
Article 23 – Type of Arbitration Process
1. Except to the extent that the competent authorities of the Contracting Jurisdictions mutually agree on different rules, the following rules shall apply with respect to an arbitration proceeding pursuant to this Part:
a) After a case is submitted to arbitration, the competent authority of each Contracting Jurisdiction shall submit to the arbitration panel, by a date set by agreement, a proposed resolution which addresses all unresolved issue(s) in the case (taking into account all agreements previously reached in that case between the competent authorities of the Contracting Jurisdictions). The proposed resolution shall be limited to a disposition of specific monetary amounts (for example, of income or expense) or, where specified, the maximum rate of tax charged pursuant to the Covered Tax Agreement, for each adjustment or similar issue in the case. In a case in which the competent authorities of the Contracting Jurisdictions have been unable to reach agreement on an issue regarding the conditions for application of a provision of the relevant Covered Tax Agreement (hereinafter referred to as a “threshold question”), such as whether an individual is a resident or whether a permanent establishment exists, the competent authorities may submit alternative proposed resolutions with respect to issues the determination of which is contingent on resolution of such threshold questions.
b) The competent authority of each Contracting Jurisdiction may also submit a supporting position paper for consideration by the arbitration panel. Each competent authority that submits a proposed resolution or supporting position paper shall provide a copy to the other competent authority by the date on which the proposed resolution and supporting position
paper were due. Each competent authority may also submit to the arbitration panel, by a date set by agreement, a reply submission with respect to the proposed resolution and supporting position paper submitted by the other competent authority. A copy of any reply submission shall be provided to the other competent authority by the date on which the reply submission was due.
c) The arbitration panel shall select as its decision one of the proposed resolutions for the case submitted by the competent authorities with respect to each issue and any threshold questions, and shall not include a rationale or any other explanation of the decision. The arbitration decision will be adopted by a simple majority of the panel members. The arbitration panel shall deliver its decision in writing to the competent authorities of the Contracting Jurisdictions. The arbitration decision shall have no precedential value.
2. For the purpose of applying this Article with respect to its Covered Tax Agreements, a Party may reserve the right for paragraph 1 not to apply to its Covered Tax Agreements. In such a case, except to the extent that the competent authorities of the Contracting Jurisdictions mutually agree on different rules, the following rules shall apply with respect to an arbitration proceeding:
a) After a case is submitted to arbitration, the competent authority of each Contracting Jurisdiction shall provide any information that may be necessary for the arbitration decision to all panel members without undue delay. Unless the competent authorities of the Contracting Jurisdictions agree otherwise, any information that was not available to both competent authorities before the request for arbitration was received by both of them shall not be taken into account for purposes of the decision.
b) The arbitration panel shall decide the issues submitted to arbitration in accordance with the applicable provisions of the Covered Tax Agreement and, subject to these provisions, of those of the domestic laws of the Contracting Jurisdictions. The panel members shall also consider any other sources which the competent authorities of the Contracting Jurisdictions may by mutual agreement expressly identify.
c) The arbitration decision shall be delivered to the competent authorities of the Contracting Jurisdictions in writing and shall indicate the sources of law relied upon and the reasoning which led to its result. The arbitration decision shall be adopted by a simple majority of the panel members. The arbitration decision shall have no precedential value.
3. A Party that has not made the reservation described in paragraph 2 may reserve the right for the preceding paragraphs of this Article not to apply with respect to its Covered Tax Agreements with Parties that have made such a reservation. In such a case, the competent authorities of the Contracting Jurisdictions of each such Covered Tax Agreement shall endeavour to reach agreement on the type of arbitration process that shall apply with respect to that Covered Tax Agreement. Until such an agreement is reached, Article 19 (Mandatory Binding Arbitration) shall not apply with respect to such a Covered Tax Agreement.
4. A Party may also choose to apply paragraph 5 with respect to its Covered Tax Agreements and shall notify the Depositary accordingly. Paragraph 5 shall apply in relation to two Contracting Jurisdictions with respect to a Covered Tax Agreement where either of the Contracting Jurisdictions has made such a notification.
5. Prior to the beginning of arbitration proceedings, the competent authorities of the Contracting Jurisdictions to a Covered Tax Agreement shall ensure that each person that presented the case and their
advisors agree in writing not to disclose to any other person any information received during the course of the arbitration proceedings from either competent authority or the arbitration panel. The mutual agreement procedure under the Covered Tax Agreement, as well as the arbitration proceeding under this Part, with respect to the case shall terminate if, at any time after a request for arbitration has been made and before the arbitration panel has delivered its decision to the competent authorities of the Contracting Jurisdictions, a person that presented the case or one of that person’s advisors materially breaches that agreement.
6. Notwithstanding paragraph 4, a Party that does not choose to apply paragraph 5 may reserve the right for paragraph 5 not to apply with respect to one or more identified Covered Tax Agreements or with respect to all of its Covered Tax Agreements.
7. A Party that chooses to apply paragraph 5 may reserve the right for this Part not to apply with respect to all Covered Tax Agreements for which the other Contracting Jurisdiction makes a reservation pursuant to paragraph 6.
Article 24 – Agreement on a Different Resolution
1. For purposes of applying this Part with respect to its Covered Tax Agreements, a Party may choose to apply paragraph 2 and shall notify the Depositary accordingly. Paragraph 2 shall apply in relation to two Contracting Jurisdictions with respect to a Covered Tax Agreement only where both Contracting Jurisdictions have made such a notification.
2. Notwithstanding paragraph 4 of Article 19 (Mandatory Binding Arbitration), an arbitration decision pursuant to this Part shall not be binding on the Contracting Jurisdictions to a Covered Tax Agreement and shall not be implemented if the competent authorities of the Contracting Jurisdictions agree on a different resolution of all unresolved issues within three calendar months after the arbitration decision has been delivered to them.
3. A Party that chooses to apply paragraph 2 may reserve the right for paragraph 2 to apply only with respect to its Covered Tax Agreements for which paragraph 2 of Article 23 (Type of Arbitration Process) applies.
Article 25 – Costs of Arbitration Proceedings
In an arbitration proceeding under this Part, the fees and expenses of the members of the arbitration panel, as well as any costs incurred in connection with the arbitration proceedings by the Contracting Jurisdictions, shall be borne by the Contracting Jurisdictions in a manner to be settled by mutual agreement between the competent authorities of the Contracting Jurisdictions. In the absence of such agreement, each Contracting Jurisdiction shall bear its own expenses and those of its appointed panel member. The cost of the chair of the arbitration panel and other expenses associated with the conduct of the arbitration proceedings shall be borne by the Contracting Jurisdictions in equal shares.
Article 26 – Compatibility
1. Subject to Article 18 (Choice to Apply Part VI), the provisions of this Part shall apply in place of or in the absence of provisions of a Covered Tax Agreement that provide for arbitration of unresolved issues
arising from a mutual agreement procedure case. Each Party that chooses to apply this Part shall notify the Depositary of whether each of its Covered Tax Agreements, other than those that are within the scope of a reservation under paragraph 4, contains such a provision, and if so, the article and paragraph number of each such provision. Where two Contracting Jurisdictions have made a notification with respect to a provision of a Covered Tax Agreement, that provision shall be replaced by the provisions of this Part as between those Contracting Jurisdictions.
2. Any unresolved issue arising from a mutual agreement procedure case otherwise within the scope of the arbitration process provided for in this Part shall not be submitted to arbitration if the issue falls within the scope of a case with respect to which an arbitration panel or similar body has previously been set up in accordance with a bilateral or multilateral convention that provides for mandatory binding arbitration of unresolved issues arising from a mutual agreement procedure case.
3. Subject to paragraph 1, nothing in this Part shall affect the fulfilment of wider obligations with respect to the arbitration of unresolved issues arising in the context of a mutual agreement procedure resulting from other conventions to which the Contracting Jurisdictions are or will become parties.
4. A Party may reserve the right for this Part not to apply with respect to one or more identified Covered Tax Agreements (or to all of its Covered Tax Agreements) that already provide for mandatory binding arbitration of unresolved issues arising from a mutual agreement procedure case.
PART VII. FINAL PROVISIONS
PART VII
Final provisions
Article 27 – Signature and Ratification, Acceptance or Approval
1. As of 31 December 2016, this Convention shall be open for signature by:
a) all States;
b) Guernsey (the United Kingdom of Great Britain and Northern Ireland); Isle of Man (the United Kingdom of Great Britain and Northern Ireland); Jersey (the United Kingdom of Great Britain and Northern Ireland); and
c) any other jurisdiction authorised to become a Party by means of a decision by consensus of the Parties and Signatories.
2. This Convention is subject to ratification, acceptance or approval.
Article 28 – Reservations
1. Subject to paragraph 2, no reservations may be made to this Convention except those expressly permitted by:
a) Paragraph 5 of Article 3 (Transparent Entities);
b) Paragraph 3 of Article 4 (Dual Resident Entities);
c) Paragraphs 8 and 9 of Article 5 (Application of Methods for Elimination of Double Taxation);
d) Paragraph 4 of Article 6 (Purpose of a Covered Tax Agreement);
e) Paragraphs 15 and 16 of Article 7 (Prevention of Treaty Abuse);
f) Paragraph 3 of Article 8 (Dividend Transfer Transactions);
g) Paragraph 6 of Article 9 (Capital Gains from Alienation of Shares or Interests of Entities Deriving their Value Principally from Immovable Property);
h) Paragraph 5 of Article 10 (Anti-abuse Rule for Permanent Establishments Situated in Third Jurisdictions);
i) Paragraph 3 of Article 11 (Application of Tax Agreements to Restrict a Party’s Right to Tax its Own Residents);
j) Paragraph 4 of Article 12 (Artificial Avoidance of Permanent Establishment Status through Commissionnaire Arrangements and Similar Strategies);
k) Paragraph 6 of Article 13 (Artificial Avoidance of Permanent Establishment Status through the Specific Activity Exemptions);
l) Paragraph 3 of Article 14 (Splitting-up of Contracts);
m) Paragraph 2 of Article 15 (Definition of a Person Closely Related to an Enterprise);
n) Paragraph 5 of Article 16 (Mutual Agreement Procedure);
o) Paragraph 3 of Article 17 (Corresponding Adjustments);
p) Paragraphs 11 and 12 of Article 19 (Mandatory Binding Arbitration);
q) Paragraphs 2, 3, 6, and 7 of Article 23 (Type of Arbitration Process);
r) Paragraph 3 of Article 24 (Agreement on a Different Resolution);
s) Paragraph 4 of Article 26 (Compatibility);
t) Paragraphs 6 and 7 of Article 35 (Entry into Effect); and
u) Paragraph 2 of Article 36 (Entry into Effect of Part VI).
2. a) Notwithstanding paragraph 1, a Party that chooses under Article 18 (Choice to Apply Part VI) to apply Part VI (Arbitration) may formulate one or more reservations with respect to the scope of cases that shall be eligible for arbitration under the provisions of Part VI (Arbitration). For a Party which chooses under Article 18 (Choice to Apply Part VI) to apply Part VI (Arbitration) after it has become a Party to this Convention, reservations pursuant to this subparagraph shall be made at the same time as that Party’s notification to the Depositary pursuant to Article 18 (Choice to Apply Part VI).
b) Reservations made under subparagraph a) are subject to acceptance. A reservation made under subparagraph a) shall be considered to have been accepted by a Party if it has not notified the Depositary that it objects to the reservation by the end of a period of twelve calendar months beginning on the date of notification of the reservation by the Depositary or by the date on which it deposits its instrument of ratification, acceptance, or approval, whichever is later. For a Party which chooses under Article 18 (Choice to Apply Part VI) to apply Part VI (Arbitration) after it has become a Party to this Convention, objections to prior reservations made by other Parties pursuant to subparagraph a) can be made at the time of the first- mentioned Party’s notification to the Depositary pursuant to Article 18 (Choice to Apply Part VI). Where a Party raises an objection to a reservation made under subparagraph a), the entirety of Part VI (Arbitration) shall not apply as between the objecting Party and the reserving Party.
3. Unless explicitly provided otherwise in the relevant provisions of this Convention, a reservation made in accordance with paragraph 1 or 2 shall:
a) modify for the reserving Party in its relations with another Party the provisions of this Convention to which the reservation relates to the extent of the reservation; and
b) modify those provisions to the same extent for the other Party in its relations with the reserving Party.
4. Reservations applicable to Covered Tax Agreements entered into by or on behalf of a jurisdiction or territory for whose international relations a Party is responsible, where that jurisdiction or territory is not a
Party to the Convention pursuant to subparagraph b) or c) of paragraph 1 of Article 27 (Signature and Ratification, Acceptance or Approval), shall be made by the responsible Party and can be different from the reservations made by that Party for its own Covered Tax Agreements.
5. Reservations shall be made at the time of signature or when depositing the instrument of ratification, acceptance or approval, subject to the provisions of paragraphs 2, 6 and 9 of this Article, and paragraph 5 of Article 29 (Notifications). However, for a Party which chooses under Article 18 (Choice to Apply Part VI) to apply Part VI (Arbitration) after it has become a Party to this Convention, reservations described in subparagraphs p), q), r) and s) of paragraph 1 of this Article shall be made at the same time as that Party’s notification to the Depositary pursuant to Article 18 (Choice to Apply Part VI).
6. If reservations are made at the time of signature, they shall be confirmed upon deposit of the instrument of ratification, acceptance or approval, unless the document containing the reservations explicitly specifies that it is to be considered definitive, subject to the provisions of paragraphs 2, 5 and 9 of this Article, and paragraph 5 of Article 29 (Notifications).
7. If reservations are not made at the time of signature, a provisional list of expected reservations shall be provided to the Depositary at that time.
8. For reservations made pursuant to each of the following provisions, a list of agreements notified pursuant to clause ii) of subparagraph a) of paragraph 1 of Article 2 (Interpretation of Terms) that are within the scope of the reservation as defined in the relevant provision (and, in the case of a reservation under any of the following provisions other than those listed in subparagraphs c), d) and n), the article and paragraph number of each relevant provision) must be provided when such reservations are made:
a) Subparagraphs b), c), d), e) and g) of paragraph 5 of Article 3 (Transparent Entities);
b) Subparagraphs b), c) and d) of paragraph 3 of Article 4 (Dual Resident Entities);
c) Paragraphs 8 and 9 of Article 5 (Application of Methods for Elimination of Double Taxation);
d) Paragraph 4 of Article 6 (Purpose of a Covered Tax Agreement);
e) Subparagraphs b) and c) of paragraph 15 of Article 7 (Prevention of Treaty Abuse);
f) Clauses i), ii), and iii) of subparagraph b) of paragraph 3 of Article 8 (Dividend Transfer Transactions);
g) Subparagraphs d), e) and f) of paragraph 6 of Article 9 (Capital Gains from Alienation of Shares or Interests of Entities Deriving their Value Principally from Immovable Property);
h) Subparagraphs b) and c) of paragraph 5 of Article 10 (Anti-abuse Rule for Permanent Establishments Situated in Third Jurisdictions);
i) Subparagraph b) of paragraph 3 of Article 11 (Application of Tax Agreements to Restrict a Party’s Right to Tax its Own Residents);
j) Subparagraph b) of paragraph 6 of Article 13 (Artificial Avoidance of Permanent Establishment Status through the Specific Activity Exemptions);
k) Subparagraph b) of paragraph 3 of Article 14 (Splitting-up of Contracts);
l) Subparagraph b) of paragraph 5 of Article 16 (Mutual Agreement Procedure);
m) Subparagraph a) of paragraph 3 of Article 17 (Corresponding Adjustments);
n) Paragraph 6 of Article 23 (Type of Arbitration Process); and
o) Paragraph 4 of Article 26 (Compatibility).
The reservations described in subparagraphs a) through o) above shall not apply to any Covered Tax Agreement that is not included on the list described in this paragraph.
9. Any Party which has made a reservation in accordance with paragraph 1 or 2 may at any time withdraw it or replace it with a more limited reservation by means of a notification addressed to the Depositary. Such Party shall make any additional notifications pursuant to paragraph 6 of Article 29 (Notifications) which may be required as a result of the withdrawal or replacement of the reservation. Subject to paragraph 7 of Article 35 (Entry into Effect), the withdrawal or replacement shall take effect:
a) with respect to a Covered Tax Agreement solely with States or jurisdictions that are Parties to the Convention when the notification of withdrawal or replacement of the reservation is received by the Depositary:
i) for reservations in respect of provisions relating to taxes withheld at source, where the event giving rise to such taxes occurs on or after 1 January of the year next following the expiration of a period of six calendar months beginning on the date of the communication by the Depositary of the notification of withdrawal or replacement of the reservation; and
ii) for reservations in respect of all other provisions, for taxes levied with respect to taxable periods beginning on or after 1 January of the year next following the expiration of a period of six calendar months beginning on the date of the communication by the Depositary of the notification of withdrawal or replacement of the reservation; and
b) with respect to a Covered Tax Agreement for which one or more Contracting Jurisdictions becomes a Party to this Convention after the date of receipt by the Depositary of the notification of withdrawal or replacement: on the latest of the dates on which the Convention enters into force for those Contracting Jurisdictions.
Article 29 – Notifications
1. Subject to paragraphs 5 and 6 of this Article, and paragraph 7 of Article 35 (Entry into Effect), notifications pursuant to the following provisions shall be made at the time of signature or when depositing the instrument of ratification, acceptance or approval:
a) Clause ii) of subparagraph a) of paragraph 1 of Article 2 (Interpretation of Terms);
b) Paragraph 6 of Article 3 (Transparent Entities);
c) Paragraph 4 of Article 4 (Dual Resident Entities);
d) Paragraph 10 of Article 5 (Application of Methods for Elimination of Double Taxation);
e) Paragraphs 5 and 6 of Article 6 (Purpose of a Covered Tax Agreement);
f) Paragraph 17 of Article 7 (Prevention of Treaty Abuse);
g) Paragraph 4 of Article 8 (Dividend Transfer Transactions);
h) Paragraphs 7 and 8 of Article 9 (Capital Gains from Alienation of Shares or Interests of Entities Deriving their Value Principally from Immovable Property);
i) Paragraph 6 of Article 10 (Anti-abuse Rule for Permanent Establishments Situated in Third Jurisdictions);
j) Paragraph 4 of Article 11 (Application of Tax Agreements to Restrict a Party’s Right to Tax its Own Residents);
k) Paragraphs 5 and 6 of Article 12 (Artificial Avoidance of Permanent Establishment Status through Commissionnaire Arrangements and Similar Strategies);
l) Paragraphs 7 and 8 of Article 13 (Artificial Avoidance of Permanent Establishment Status through the Specific Activity Exemptions);
m) Paragraph 4 of Article 14 (Splitting-up of Contracts);
n) Paragraph 6 of Article 16 (Mutual Agreement Procedure);
o) Paragraph 4 of Article 17 (Corresponding Adjustments);
p) Article 18 (Choice to Apply Part VI);
q) Paragraph 4 of Article 23 (Type of Arbitration Process);
r) Paragraph 1 of Article 24 (Agreement on a Different Resolution);
s) Paragraph 1 of Article 26 (Compatibility); and
t) Paragraphs 1, 2, 3, 5 and 7 of Article 35 (Entry into Effect).
2. Notifications in respect of Covered Tax Agreements entered into by or on behalf of a jurisdiction or territory for whose international relations a Party is responsible, where that jurisdiction or territory is not a Party to the Convention pursuant to subparagraph b) or c) of paragraph 1 of Article 27 (Signature and Ratification, Acceptance or Approval), shall be made by the responsible Party and can be different from the notifications made by that Party for its own Covered Tax Agreements.
3. If notifications are made at the time of signature, they shall be confirmed upon deposit of the instrument of ratification, acceptance or approval, unless the document containing the notifications explicitly specifies that it is to be considered definitive, subject to the provisions of paragraphs 5 and 6 of this Article, and paragraph 7 of Article 35 (Entry into Effect).
4. If notifications are not made at the time of signature, a provisional list of expected notifications shall be provided at that time.
5. A Party may extend at any time the list of agreements notified under clause ii) of subparagraph a) of paragraph 1 of Article 2 (Interpretation of Terms) by means of a notification addressed to the Depositary. The Party shall specify in this notification whether the agreement falls within the scope of any of the reservations made by the Party which are listed in paragraph 8 of Article 28 (Reservations). The Party may also make a new reservation described in paragraph 8 of Article 28 (Reservations) if the additional agreement would be the first to fall within the scope of such a reservation. The Party shall also specify any additional notifications that may be required under subparagraphs b) through s) of paragraph 1 to reflect the inclusion of the additional agreements. In addition, if the extension results for the first time in the inclusion of a tax agreement entered into by or on behalf of a jurisdiction or territory for whose international relations a Party is responsible, the Party shall specify any reservations (pursuant to paragraph 4 of Article 28 (Reservations)) or notifications (pursuant to paragraph 2 of this Article) applicable to Covered Tax Agreements entered into by or on behalf of that jurisdiction or territory. On the date on which the added agreement(s) notified under clause ii) of subparagraph a) of paragraph 1 of Article 2 (Interpretation of Terms) become Covered Tax Agreements, the provisions of Article 35 (Entry into Effect) shall govern the date on which the modifications to the Covered Tax Agreement shall have effect.
6. A Party may make additional notifications pursuant to subparagraphs b) through s) of paragraph 1 by means of a notification addressed to the Depositary. These notifications shall take effect:
a) with respect to Covered Tax Agreements solely with States or jurisdictions that are Parties to the Convention when the additional notification is received by the Depositary:
i) for notifications in respect of provisions relating to taxes withheld at source, where the event giving rise to such taxes occurs on or after 1 January of the year next following the expiration of a period of six calendar months beginning on the date of the communication by the Depositary of the additional notification; and
ii) for notifications in respect of all other provisions, for taxes levied with respect to taxable periods beginning on or after 1 January of the year next following the expiration of a period of six calendar months beginning on the date of the communication by the Depositary of the additional notification; and
b) with respect to a Covered Tax Agreement for which one or more Contracting Jurisdictions becomes a Party to this Convention after the date of receipt by the Depositary of the additional notification: on the latest of the dates on which the Convention enters into force for those Contracting Jurisdictions.
Article 30 – Subsequent Modifications of Covered Tax Agreements
The provisions in this Convention are without prejudice to subsequent modifications to a Covered Tax Agreement which may be agreed between the Contracting Jurisdictions of the Covered Tax Agreement.
Article 31 – Conference of the Parties
1. The Parties may convene a Conference of the Parties for the purposes of taking any decisions or exercising any functions as may be required or appropriate under the provisions of this Convention.
2. The Conference of the Parties shall be served by the Depositary.
3. Any Party may request a Conference of the Parties by communicating a request to the Depositary. The Depositary shall inform all Parties of any request. Thereafter, the Depositary shall convene a Conference of the Parties, provided that the request is supported by one-third of the Parties within six calendar months of the communication by the Depositary of the request.
Article 32 – Interpretation and Implementation
1. Any question arising as to the interpretation or implementation of provisions of a Covered Tax Agreement as they are modified by this Convention shall be determined in accordance with the provision(s) of the Covered Tax Agreement relating to the resolution by mutual agreement of questions of interpretation or application of the Covered Tax Agreement (as those provisions may be modified by this Convention).
2. Any question arising as to the interpretation or implementation of this Convention may be addressed by a Conference of the Parties convened in accordance with paragraph 3 of Article 31 (Conference of the Parties).
Article 33 – Amendment
1. Any Party may propose an amendment to this Convention by submitting the proposed amendment to the Depositary.
2. A Conference of the Parties may be convened to consider the proposed amendment in accordance with paragraph 3 of Article 31 (Conference of the Parties).
Article 34 – Entry into Force
1. This Convention shall enter into force on the first day of the month following the expiration of a period of three calendar months beginning on the date of deposit of the fifth instrument of ratification, acceptance or approval.
2. For each Signatory ratifying, accepting, or approving this Convention after the deposit of the fifth instrument of ratification, acceptance or approval, the Convention shall enter into force on the first day of the month following the expiration of a period of three calendar months beginning on the date of the deposit by such Signatory of its instrument of ratification, acceptance or approval.
Article 35 – Entry into Effect
1. The provisions of this Convention shall have effect in each Contracting Jurisdiction with respect to a Covered Tax Agreement:
a) with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after the first day of the next calendar year that
begins on or after the latest of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement; and
b) with respect to all other taxes levied by that Contracting Jurisdiction, for taxes levied with respect to taxable periods beginning on or after the expiration of a period of six calendar months (or a shorter period, if all Contracting Jurisdictions notify the Depositary that they intend to apply such shorter period) from the latest of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement.
2. Solely for the purpose of its own application of subparagraph a) of paragraph 1 and subparagraph a) of paragraph 5, a Party may choose to substitute “taxable period” for “calendar year”, and shall notify the Depositary accordingly.
3. Solely for the purpose of its own application of subparagraph b) of paragraph 1 and subparagraph b) of paragraph 5, a Party may choose to replace the reference to “taxable periods beginning on or after the expiration of a period” with a reference to “taxable periods beginning on or after 1 January of the next year beginning on or after the expiration of a period”, and shall notify the Depositary accordingly.
4. Notwithstanding the preceding provisions of this Article, Article 16 (Mutual Agreement Procedure) shall have effect with respect to a Covered Tax Agreement for a case presented to the competent authority of a Contracting Jurisdiction on or after the latest of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement, except for cases that were not eligible to be presented as of that date under the Covered Tax Agreement prior to its modification by the Convention, without regard to the taxable period to which the case relates.
5. For a new Covered Tax Agreement resulting from an extension pursuant to paragraph 5 of Article 29 (Notifications) of the list of agreements notified under clause ii) of subparagraph a) of paragraph 1 of Article 2 (Interpretation of Terms), the provisions of this Convention shall have effect in each Contracting Jurisdiction:
a) with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after the first day of the next calendar year that begins on or after 30 days after the date of the communication by the Depositary of the notification of the extension of the list of agreements; and
b) with respect to all other taxes levied by that Contracting Jurisdiction, for taxes levied with respect to taxable periods beginning on or after the expiration of a period of nine calendar months (or a shorter period, if all Contracting Jurisdictions notify the Depositary that they intend to apply such shorter period) from the date of the communication by the Depositary of the notification of the extension of the list of agreements.
6. A Party may reserve the right for paragraph 4 not to apply with respect to its Covered Tax Agreements.
7. a) A Party may reserve the right to replace:
i) the references in paragraphs 1 and 4 to “the latest of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement”; and
ii) the references in paragraph 5 to “the date of the communication by the Depositary of the notification of the extension of the list of agreements”;
with references to “30 days after the date of receipt by the Depositary of the latest notification by each Contracting Jurisdiction making the reservation described in paragraph 7 of Article 35 (Entry into Effect) that it has completed its internal procedures for the entry into effect of the provisions of this Convention with respect to that specific Covered Tax Agreement”;
iii) the references in subparagraph a) of paragraph 9 of Article 28 (Reservations) to “on the date of the communication by the Depositary of the notification of withdrawal or replacement of the reservation”; and
iv) the reference in subparagraph b) of paragraph 9 of Article 28 (Reservations) to “on the latest of the dates on which the Convention enters into force for those Contracting Jurisdictions”;
with references to “30 days after the date of receipt by the Depositary of the latest notification by each Contracting Jurisdiction making the reservation described in paragraph 7 of Article 35 (Entry into Effect) that it has completed its internal procedures for the entry into effect of the withdrawal or replacement of the reservation with respect to that specific Covered Tax Agreement”;
v) the references in subparagraph a) of paragraph 6 of Article 29 (Notifications) to “on the date of the communication by the Depositary of the additional notification”; and
vi) the reference in subparagraph b) of paragraph 6 of Article 29 (Notifications) to “on the latest of the dates on which the Convention enters into force for those Contracting Jurisdictions”;
with references to “30 days after the date of receipt by the Depositary of the latest notification by each Contracting Jurisdiction making the reservation described in paragraph 7 of Article 35 (Entry into Effect) that it has completed its internal procedures for the entry into effect of the additional notification with respect to that specific Covered Tax Agreement”;
vii) the references in paragraphs 1 and 2 of Article 36 (Entry into Effect of Part VI) to “the later of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement”;
with references to “30 days after the date of receipt by the Depositary of the latest notification by each Contracting Jurisdiction making the reservation described in paragraph 7 of Article 35 (Entry into Effect) that it has completed its internal procedures for the entry into effect of the provisions of this Convention with respect to that specific Covered Tax Agreement”; and
viii) the reference in paragraph 3 of Article 36 (Entry into Effect of Part VI) to “the date of the communication by the Depositary of the notification of the extension of the list of agreements”;
ix) the references in paragraph 4 of Article 36 (Entry into Effect of Part VI) to “the date of the communication by the Depositary of the notification of withdrawal of the reservation”, “the date of the communication by the Depositary of the notification of replacement of the reservation” and “the date of the communication by the Depositary of the notification of withdrawal of the objection to the reservation”; and
x) the reference in paragraph 5 of Article 36 (Entry into Effect of Part VI) to “the date of the communication by the Depositary of the additional notification”;
with references to “30 days after the date of receipt by the Depositary of the latest notification by each Contracting Jurisdiction making the reservation described in paragraph 7 of Article 35 (Entry into Effect) that it has completed its internal procedures for the entry into effect of the provisions of Part VI (Arbitration) with respect to that specific Covered Tax Agreement”.
b) A Party making a reservation in accordance with subparagraph a) shall notify the confirmation of the completion of its internal procedures simultaneously to the Depositary and the other Contracting Jurisdiction(s).
c) If one or more Contracting Jurisdictions to a Covered Tax Agreement makes a reservation under this paragraph, the date of entry into effect of the provisions of the Convention, of the withdrawal or replacement of a reservation, of an additional notification with respect to that Covered Tax Agreement, or of Part VI (Arbitration) shall be governed by this paragraph for all Contracting Jurisdictions to the Covered Tax Agreement.
Article 36 – Entry into Effect of Part VI
1. Notwithstanding paragraph 9 of Article 28 (Reservations), paragraph 6 of Article 29 (Notifications), and paragraphs 1 through 6 of Article 35 (Entry into Effect), with respect to two Contracting Jurisdictions to a Covered Tax Agreement, the provisions of Part VI (Arbitration) shall have effect:
a) with respect to cases presented to the competent authority of a Contracting Jurisdiction (as described in subparagraph a) of paragraph 1 of Article 19 (Mandatory Binding Arbitration)), on or after the later of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement; and
b) with respect to cases presented to the competent authority of a Contracting Jurisdiction prior to the later of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement, on the date when both Contracting Jurisdictions have notified the Depositary that they have reached mutual agreement pursuant to paragraph 10 of Article 19 (Mandatory Binding Arbitration), along with information regarding the date or dates on which such cases shall be considered to have been presented to the competent authority of a Contracting Jurisdiction (as described in subparagraph a) of paragraph 1 of Article 19 (Mandatory Binding Arbitration)) according to the terms of that mutual agreement.
2. A Party may reserve the right for Part VI (Arbitration) to apply to a case presented to the competent authority of a Contracting Jurisdiction prior to the later of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement only to the extent that the competent authorities of both Contracting Jurisdictions agree that it will apply to that specific case.
3. In the case of a new Covered Tax Agreement resulting from an extension pursuant to paragraph 5 of Article 29 (Notifications) of the list of agreements notified under clause ii) of subparagraph a) of paragraph 1 of Article 2 (Interpretation of Terms), the references in paragraphs 1 and 2 of this Article to “the later of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement” shall be replaced with references to “the date of the communication by the Depositary of the notification of the extension of the list of agreements”.
4. A withdrawal or replacement of a reservation made under paragraph 4 of Article 26 (Compatibility) pursuant to paragraph 9 of Article 28 (Reservations), or the withdrawal of an objection to a reservation made under paragraph 2 of Article 28 (Reservations) which results in the application of Part VI
(Arbitration) between two Contracting Jurisdictions to a Covered Tax Agreement, shall have effect according to subparagraphs a) and b) of paragraph 1 of this Article, except that the references to “the later of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement” shall be replaced with references to “the date of the communication by the Depositary of the notification of withdrawal of the reservation”, “the date of the communication by the Depositary of the notification of replacement of the reservation” or “the date of the communication by the Depositary of the notification of withdrawal of the objection to the reservation”, respectively.
5. An additional notification made pursuant to subparagraph p) of paragraph 1 of Article 29 (Notifications) shall have effect according to subparagraphs a) and b) of paragraph 1, except that the references in paragraphs 1 and 2 of this Article to “the later of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement” shall be replaced with references to “the date of the communication by the Depositary of the additional notification”.
Article 37 - Withdrawal
1. Any Party may, at any time, withdraw from this Convention by means of a notification addressed to the Depositary.
2. Withdrawal pursuant to paragraph 1 shall become effective on the date of receipt of the notification by the Depositary. In cases where this Convention has entered into force with respect to all Contracting Jurisdictions to a Covered Tax Agreement before the date on which a Party’s withdrawal becomes effective, that Covered Tax Agreement shall remain as modified by this Convention.
Article 38 – Relation with Protocols
1. This Convention may be supplemented by one or more protocols.
2. In order to become a party to a protocol, a State or jurisdiction must also be a Party to this Convention.
3. A Party to this Convention is not bound by a protocol unless it becomes a party to the protocol in accordance with its provisions.
Article 39 – Depositary
1. The Secretary-General of the Organisation for Economic Co-operation and Development shall be the Depositary of this Convention and any protocols pursuant to Article 38 (Relation with Protocols).
2. The Depositary shall notify the Parties and Signatories within one calendar month of:
a) any signature pursuant to Article 27 (Signature and Ratification, Acceptance or Approval);
b) the deposit of any instrument of ratification, acceptance or approval pursuant to Article 27 (Signature and Ratification, Acceptance or Approval);
c) any reservation or withdrawal or replacement of a reservation pursuant to Article 28 (Reservations);
d) any notification or additional notification pursuant to Article 29 (Notifications);
e) any proposed amendment to this Convention pursuant to Article 33 (Amendment);
f) any withdrawal from this Convention pursuant to Article 37 (Withdrawal); and
g) any other communication related to this Convention.
3. The Depositary shall maintain publicly available lists of:
a) Covered Tax Agreements;
b) reservations made by the Parties; and
c) notifications made by the Parties.
In witness whereof the undersigned, being duly authorised thereto, have signed this Convention.
Done at Paris, the 24th day of November 2016, in English and French, both texts being equally authentic, in a single copy which shall be deposited in the archives of the Organisation for Economic Co-operation and Development.
________________________
PART STATES
States
Signature
Expression of consent
Entry into force
Albania.
28/05/2019
22/09/2020 R
01/01/2021
Germany.
07/06/2017
18/12/2020 R
01/04/2021
Andorra.
07/06/2017
29/09/2021 R
01/01/2022
Saudi Arabia.
18/09/2018
23/01/2020 R
01/05/2020
Australia.
07/06/2017
26/09/2018 R
01/01/2019
Austria.
07/06/2017
22/09/2017 R
01/07/2018
Guernsey's dance.
07/06/2017
12/02/2019 R
01/06/2019
Jersey dance.
07/06/2017
15/12/2017 R
01/07/2018
Barbados.
24/01/2018
21/12/2020 R
01/04/2021
Belgium.
07/06/2017
26/06/2019 R
01/10/2019
Bosnia and Herzegovina.
30/10/2019
16/09/2020 R
01/01/2021
Burkina Faso.
07/06/2017
30/10/2020 R
01/02/2021
Canada.
07/06/2017
29/08/2019 R
01/12/2019
Chile.
07/06/2017
26/11/2020 R
01/03/2021
Cyprus.
07/06/2017
23/01/2020 R
01/05/2020
Costa Rica.
07/06/2017
22/09/2020 R
01/01/2021
Croatia.
07/06/2017
18/02/2021 R
01/06/2021
Curacao.
20/12/2017
29/03/2019 R
01/07/2019
Denmark.
07/06/2017
30/09/2019 R
01/01/2020
Egypt.
07/06/2017
30/09/2020 R
01/01/2021
United Arab Emirates.
27/06/2018
29/05/2019 R
01/09/2019
Slovakia.
07/06/2017
20/09/2018 R
01/01/2019
Slovenia.
07/06/2017
22/03/2018 R
01/07/2018
Spain.
07/06/2017
28/09/2021 R
01/01/2022
Estonia.
29/06/2018
15/01/2021 R
01/05/2021
Finland.
07/06/2017
25/02/2019 A
01/06/2019
France.
07/06/2017
26/09/2018 R
01/01/2019
Georgia.
07/06/2017
29/03/2019 R
01/07/2019
Greece.
07/06/2017
30/03/2021 R
01/07/2021
Hungary.
07/06/2017
25/03/2021 R
01/07/2021
India.
07/06/2017
25/06/2019 R
01/10/2019
Indonesia.
07/06/2017
28/04/2020 R
01/08/2020
Ireland.
07/06/2017
29/01/2019 R
01/05/2019
Isle of Man.
07/06/2017
25/10/2017 R
01/07/2018
Iceland.
07/06/2017
26/09/2019 A
01/01/2020
Israel.
07/06/2017
13/09/2018 R
01/01/2019
Japan.
07/06/2017
26/09/2018 A
01/01/2019
Jordan.
19/12/2019
29/09/2020 R
01/01/2021
Kazakhstan.
25/06/2018
24/06/2020 R
01/10/2020
Latvia.
07/06/2017
29/10/2019 R
01/02/2020
Liechtenstein.
07/06/2017
19/12/2019 R
01/04/2020
Lithuania.
07/06/2017
11/09/2018 R
01/01/2019
Luxembourg.
07/06/2017
09/04/2019 R
01/08/2019
Malaysia.
24/01/2018
18/02/2021 R
01/06/2021
Malta.
07/06/2017
18/12/2018 R
01/04/2019
Mauritius.
05/07/2017
18/10/2019 R
01/02/2020
Monaco.
07/06/2017
10/01/2019 R
01/05/2019
Norway.
07/06/2017
17/07/2019 R
01/11/2019
New Zealand.
07/06/2017
27/06/2018 R
01/10/2018
Oman.
26/11/2019
07/07/2020 R
01/11/2020
The Netherlands.
07/06/2017
29/03/2019 R
01/07/2019
Pakistan.
07/06/2017
18/12/2020 R
01/04/2021
Panama.
24/01/2018
05/11/2020 R
01/03/2021
Poland.
07/06/2017
23/01/2018 R
01/07/2018
Portugal.
07/06/2017
28/02/2020 R
01/06/2020
Qatar.
04/12/2018
23/12/2019 R
01/04/2020
United Kingdom.
07/06/2017
29/06/2018 R
01/10/2018
Czech Republic.
07/06/2017
13/05/2020 R
01/09/2020
Republic of Korea.
07/06/2017
13/05/2020 R
01/09/2020
Russia, Russian Federation.
07/06/2017
18/06/2019 R
01/10/2019
San Marino.
07/06/2017
11/03/2020 R
01/07/2020
Serbia.
07/06/2017
05/06/2018 R
01/10/2018
Singapore.
07/06/2017
21/12/2018 R
01/04/2019
Sweden.
07/06/2017
22/06/2018 R
01/10/2018
Switzerland.
07/06/2017
29/08/2019 R
01/12/2019
Ukraine.
23/07/2018
08/08/2019 R
01/12/2019
Uruguay.
07/06/2017
06/02/2020 R
01/06/2020
A: Ratification. A: Acceptance.
DECLARATIONS AND RESERVATIONS FROM OTHER STATES AND JUSTICES TO THE MULTILATERAL CONVENTION FOR THE IMPLEMENTATION OF MEASURES RELATING TO THE FISCAL TREATIES TO PREVENT THE EROSION OF IMPONSIBLE BASIS AND THE TRANSFER OF BENEFICIOS (BEPS)
Albania
Reservations and notifications made by Albania at the time of deposit of the instrument of ratification in accordance with articles 28.5 and 29.1 of the Convention
Article 2. Interpretation of terms.
Notification
.
Conventions covered by the Multilateral Convention.
For the purposes of article 2.1(a)(ii) of the Convention, Albania wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/amending instrument
Date of signature
Date of entry into force
1
Convention between the Republic of Albania and the Republic of Austria to prevent double taxation of income and property taxes and to prevent tax evasion.
Austria.
Original.
14-12-2007
20-01-2008
2
Convention between the Republic of Albania and the Kingdom of Belgium to prevent double taxation of income and property taxes and to prevent tax evasion.
Belgium.
Original.
14-11-2002
01-09-2004
3
Convention between the Council of Ministers of the Republic of Albania and the Council of Ministers of Bosnia and Herzegovina to prevent double taxation of income and property taxes and prevent tax evasion.
Bosnia and Herzegovina.
Original.
17-06-2008
10-05-2012
4
Convention between the Republic of Albania and the Republic of Bulgaria to prevent double taxation of income and property taxes.
Bulgaria.
Original.
09-12-1998
01-07-1999
5
Agreement between the Government of the Republic of Albania and the Government of the People's Republic of China to prevent double taxation and to prevent tax evasion of income and property taxes.
People's Republic of China.
Original.
28-09-2004
28-07-2005
6
Convention between the Government of the Republic of Albania and the Government of the Republic of Croatia to prevent double taxation of income and property taxes.
Croatia.
Original.
02-12-1994
05-06-1997
7
Convention between the Republic of Albania and the Czech Republic to prevent double taxation of income and property taxes and to prevent tax evasion.
Czech Republic.
Original.
22-06-1995
10-09-1996
8
Convention between the Government of the Republic of Albania and the Government of the Arab Republic of Egypt to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Egypt.
Original.
23-02-2005
14-12-2005
9
Convention between the Council of Ministers of the Republic of Albania and the Government of the Republic of Estonia to prevent double taxation and to prevent tax evasion in respect of income taxes.
Estonia.
Original.
05-04-2010
25-11-2010
10
Convention between the Government of the Republic of Albania and the Government of the French Republic to prevent double taxation of income and property taxes and to prevent tax evasion.
France.
Original.
24-12-2002
01-10-2005
11
Agreement between the Republic of Albania and the Federal Republic of Germany to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Germany.
Original.
06-04-2010
23-12-2011
12
Convention between the Republic of Albania and the Hellenic Republic and to prevent double taxation of income and property taxes.
Greece.
Original.
14-07-1995
13-12-2000
13
Convention between the Republic of Albania and the Republic of Hungary to prevent double taxation of income and property taxes.
Hungary.
Original.
14-11-1992
21-12-1995
14
Convention between the Council of Ministers of the Republic of Albania and the Government of Iceland to prevent double taxation and prevent tax evasion in the area of income taxes.
Iceland.
Original.
26-09-2014
06-01-2016
15
Convention between the Council of Ministers of the Republic of Albania and the Government of the Republic of India to prevent double taxation and prevent tax evasion in respect of income and property taxes.
India.
Original.
08-07-2013
04-12-2013
16
Convention between the Republic of Albania and Ireland to prevent double taxation and prevent tax evasion in the area of income taxes.
Ireland.
Original.
16-10-2009
12-07-2011
17
Agreement between the Government of the Republic of Albania and the Government of the Italian Republic to prevent double taxation of income and property taxes and to prevent tax evasion.
Italy.
Original.
12-12-1994
21-12-1999
18
Agreement between the Government of the Republic of Albania and the Government of the Republic of Korea to prevent double taxation of income taxes and to prevent tax evasion.
Republic of Korea.
Original.
17-05-2006
13-01-2007
19
Convention between the Council of Ministers of the Republic of Albania and the Government of the Republic of Kosovo to prevent double taxation of income and property taxes and to prevent tax evasion.
Kosovo.
Original.
28-03-2014
11-03-2015
20
Convention between the Council of Ministers of the Republic of Albania and the Government of the State of Kuwait to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Kuwait.
Original.
04-04-2010
24-06-2013
21
Convention between the Council of Ministers of the Republic of Albania and the Government of the Republic of Latvia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Latvia.
Original.
21-02-2008
10-12-2008
22
Convention between the Government of Albania and the Government of Macedonia to prevent double taxation of income and property taxes and to prevent tax evasion.
Macedonia (ARY).
Original.
15-01-1998
02-09-1998
23
Agreement between the Government of the Republic of Albania and the Government of Malaysia to prevent double taxation and prevent tax evasion in the area of income taxes.
Malaysia.
Original.
24-01-1994
21-08-1995
24
Convention between the Government of the Republic of Albania and the Government of Malta to prevent double taxation and prevent tax evasion in the area of income taxes.
Malta.
Original.
02-05-2000
23-11-2000
25
Convention between the Government of the Republic of Albania and the Government of the Republic of Moldova to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Moldova.
Original.
06-12-2002
06-06-2003
26
Convention between the Republic of Albania and the Kingdom of the Netherlands to prevent double taxation and to prevent tax evasion of income and property taxes.
The Netherlands.
Original.
22-07-2004
15-11-2005
27
Convention between the Republic of Albania and the Kingdom of Norway to prevent double taxation of income and property taxes and to prevent tax evasion.
Norway.
Original.
14-10-1998
13-08-1999
28
Convention between the Government of the Republic of Albania and the Government of the Republic of Poland to prevent double taxation of income and property taxes.
Poland.
Original.
05-03-1993
27-06-1994
29
Convention between the Council of Ministers of the Republic of Albania and the Government of the State of Qatar to prevent double taxation and to prevent tax evasion in respect of income taxes.
Qatar.
Original.
18-10-2011
14-07-2012
30
Convention between the Government of the Republic of Albania and the Government of Romania to prevent double taxation and prevent tax evasion in the area of income and property taxes.
Romania.
Original.
11-05-1994
18-10-1994
31
Convention between the Government of the Republic of Albania and the Government of the Russian Federation to prevent double taxation of income and property taxes.
Russia.
Original.
11-04-1995
09-12-1997
32
Convention between the Government of the Republic of Albania and the Council of Ministers of Serbia and Montenegro to prevent double taxation of income and property taxes.
Serbia and Montenegro (Montenegro).
Original.
22-12-2004
17-11-2005
33
Convention between the Government of the Republic of Albania and the Council of Ministers of Serbia and Montenegro to prevent double taxation of income and property taxes.
Serbia and Montenegro (Serbia).
Original.
22-12-2004
17-11-2005
34
Convention between the Council of Ministers of the Republic of Albania and the Government of the Republic of Singapore to prevent double taxation and prevent tax evasion in respect of income taxes.
Singapore.
Original.
23-11-2010
19-07-2011
35
Convention between the Council of Ministers of the Republic of Albania and the Government of the Republic of Slovenia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Slovenia.
Original.
27-02-2008
04-05-2009
36
Convention between the Republic of Albania and the Kingdom of Spain to prevent double taxation and prevent tax evasion in the area of income taxes.
Spain.
Original.
02-07-2010
04-05-2011
37
Agreement between the Government of the Republic of Albania and the Government of the Kingdom of Sweden to prevent double taxation of income and property taxes and to prevent tax evasion.
Sweden.
Original.
26-03-1998
09-02-1999
38
Convention between the Republic of Albania and the Swiss Confederation on the prevention of double taxation of income and property taxes.
Switzerland.
Original.
12-11-1999
21-12-2000
Protocol.
09-09-2015
01-12-2016
39
Convention between the Republic of Albania and the Republic of Turkey to prevent double taxation of income and property taxes.
Turkey.
Original.
04-04-1994
26-12-1996
40
Convention between the Council of Ministers of the Republic of Albania and the Government of the United Arab Emirates to prevent double taxation and to prevent tax evasion of income and property taxes.
United Arab Emirates.
Original.
14-03-2014
26-03-2015
41
Convention between the Council of Ministers of the Republic of Albania and the Government of the United Kingdom of Great Britain and Northern Ireland to prevent double taxation and prevent tax evasion of income and property taxes.
United Kingdom.
Original.
26-03-2013
30-12-2013
Article 3. Transparent entities.
Reservation.
Under article 3.5 (a) of the Convention, Albania reserves the right not to apply any of the provisions of article 3 to its Covered Tax Agreements by the Convention.
Article 4. Entities with double residence.
Reservation.
Under article 4.3 (a) of the Convention, Albania reserves the right not to apply any of the provisions of article 4 to its Covered Tax Agreements by the Convention.
Article 5. Application of methods to eliminate double taxation.
Reservation.
Under article 5.8 of the Convention, Albania reserves the right not to apply any of the provisions of article 5 in respect of its Covered Tax Agreements by the Convention.
Article 6. Purpose of the Covered Tax Agreements.
Notification of the text of the Preamble existing in the conventions included in the list.
For the purposes of Article 6.5 of the Convention, the Republic of Albania considers that the following conventions do not fall within the scope of a reservation made under Article 6.4 and contain in the Preamble the wording referred to in Article 6.2. The text of the relevant paragraph is reproduced below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
1
Austria.
‘The Republic of Albania and the Republic of Austria, wishing, with the aim of further developing and facilitating their economic relations, to conclude a convention to prevent double taxation of income and property taxes and to prevent tax evasion,’;
2
Belgium.
‘Desiring, in order to further develop and facilitate its economic relations, to conclude a convention to prevent double taxation of income and property taxes and to prevent tax evasion,’;
3
Bosnia and Herzegovina.
'Wishing to conclude a convention to prevent double taxation of income and property taxes and to prevent tax evasion,'.
4
Bulgaria.
'Wishing to conclude a convention to prevent double taxation on income and property taxes which confirms its commitment to develop and deepen its economic relations'.
5
People's Republic of China.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes'.
6
Croatia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes'.
7
Czech Republic.
'Desiring, in order to further develop and facilitate their economic relations, to conclude a convention to prevent double taxation of income and property taxes and to prevent tax evasion, they have agreed as follows:'.
8
Egypt.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
9
Estonia.
‘Desiring, in order to further develop and facilitate its economic relations, to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’.
10
France.
‘The Government of the Republic of Albania and the Government of the French Republic, wishing to conclude a convention to prevent double taxation of income and property taxes and to prevent tax evasion, have agreed as follows:’.
11
Germany.
"Wishing to promote their economic relations by avoiding double taxation and strengthening their cooperation in tax matters".
12
Greece.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
13
Hungary.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
14
Iceland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
15
India.
'The Council of Ministers of the Republic of Albania and the Government of the Republic of India, wishing to conclude a convention to prevent double taxation and to prevent tax evasion on income and property taxes, and with a view to promoting economic cooperation between the two countries, have agreed as follows:'.
16
Ireland.
‘The Council of Ministers of the Republic of Albania and the Government of Ireland, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’.
17
Italy.
'Wishing to conclude a convention to prevent double taxation of income and property taxes and to prevent tax evasion,'.
18
Republic of Korea.
'Wishing, in order to further develop and facilitate its economic relations, to conclude a convention to prevent double taxation of income taxes and to prevent tax evasion,'.
20
Kuwait.
‘The Council of Ministers of the Republic of Albania and the Government of the State of Kuwait, wishing to promote their economic relations by concluding a convention to prevent double taxation and prevent tax evasion in respect of income and property taxes;’;
21
Latvia.
‘Desiring, in order to further develop and facilitate its economic relations, to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,’.
22
Macedonia. (ARY).
'Wishing to conclude a convention to prevent double taxation of income and property taxes and to prevent tax evasion,'.
23
Malaysia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
24
Malta.
‘The Government of the Republic of Albania and the Government of Malta, wishing, in order to further develop and facilitate their economic relations, to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’.
25
Moldova.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
26
The Netherlands.
‘Desiring, in order to further develop and facilitate its economic relations, to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,’.
27
Norway.
‘The Government of the Republic of Albania and the Government of the Kingdom of Norway, wishing, in order to further develop and facilitate their economic relations, to conclude a convention to prevent double taxation of income and property taxes and to prevent tax evasion, have agreed as follows:’.
28
Poland.
‘The Government of the Republic of Albania and the Government of the Republic of Poland, wishing to conclude a convention to prevent double taxation of income and property taxes, have agreed as follows:’.
29
Qatar.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
30
Romania.
‘The Government of the Republic of Albania and the Government of Romania, wishing to promote and strengthen their economic relations by concluding a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes, have agreed as follows:’.
31
Russia.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
32
Serbia and Montenegro (Montenegro).
'Wishing to conclude a convention to prevent double taxation of income and property taxes,'.
33
Serbia and Montenegro (Serbia).
'Wishing to conclude a convention to prevent double taxation of income and property taxes,'.
34
Singapore.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
35
Slovenia.
‘The Republic of Albania and the Republic of Slovenia, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,’;
36
Spain.
‘The Government of the Republic of Albania and the Kingdom of Spain, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’.
37
Sweden.
'Desiring, in order to further develop and facilitate its economic relations, to conclude a convention to prevent double taxation of income and property taxes and to prevent tax evasion'.
38
Switzerland.
'Wishing, in order to further develop and facilitate its economic relations, to conclude a convention to prevent double taxation of income and property taxes'.
39
Turkey.
'Wishing to conclude a convention to prevent double taxation of income and property taxes,'.
40
United Arab Emirates.
'Wishing to promote its economic relations by concluding a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
41
United Kingdom.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes;'.
Article 7. Measures to prevent the abuse of conventions.
Notification of existing provisions in the conventions included in the list.
For the purposes of Article 7.17(a) of the Convention, Albania considers that the following conventions are not subject to any reservation under Article 7.15(b) and contain provisions of those described in Article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
10
France.
Articles 10.8, 11.8 and 12.6.
14
Iceland.
Article 22
15
India.
Article 29.6.
36
Spain.
Protocol II.d).
38
Switzerland.
Article 4 of the Protocol.
41
United Kingdom.
Articles 10.6, 11.8, 12.5 and 20.4.
Article 8. Transactions with dividends.
Notification of existing provisions in the conventions included in the list.
For the purposes of Article 8.4 of the Convention, Albania considers that the following conventions contain provisions of those described in Article 8.1 which are not subject to any reservation under Article 8.3(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Austria.
Article 10(2)(a).
2
Belgium.
Article 10(2)(a).
3
Bosnia and Herzegovina.
Article 10(2)(a).
4
Bulgaria.
Article 10(2)(a).
7
Czech Republic.
Article 10(2)(a).
9
Estonia.
Article 10(2)(a).
10
France.
Article 10(2)(a).
11
Germany.
Article 10(2)(a).
13
Hungary.
Article 10(2)(a).
14
Iceland.
Article 10(2)(a).
16
Ireland.
Article 10(2)(a).
18
Republic of Korea.
Article 10(2)(a).
20
Kuwait.
Article 10(2)(b).
21
Latvia.
Article 10(2)(a).
23
Malaysia.
Article 10(2)(a).
24
Malta.
Article 10(2)(a)(i).
25
Moldova.
Article 10(2)(a).
26
The Netherlands.
Article 10(a) and 10(2)(b).
27
Norway.
Article 10(2)(a).
28
Poland.
Article 10(2)(a).
30
Romania.
Article 10(2)(a).
32
Serbia and Montenegro (Montenegro).
Article 10.2.1.
33
Serbia and Montenegro (Serbia).
Article 10.2.1.
35
Slovenia.
Article 10(2)(a).
36
Spain.
Article 10(2)(a) and 10(2)(b).
37
Sweden.
Article 10(2)(a).
38
Switzerland.
Article 10(2)(a).
39
Turkey.
Article 10(2)(a).
40
United Arab Emirates.
Article 10(2)(b).
41
United Kingdom.
Article 10(2)(a).
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Notification of existing provisions in the conventions included in the list.
For the purposes of Article 9.7 of the Convention, Albania considers that the following conventions contain provisions of those described in Article 9.1. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
2
Belgium.
Article 13.4.
3
Bosnia and Herzegovina.
Article 13.4.
4
Bulgaria.
Article 13.4.
5
People's Republic of China.
Article 13.4.
6
Croatia.
Article 13.4.
8
Egypt.
Article 13.4.
9
Estonia.
Article 13(2)
10
France.
Article 13(1)(b).
11
Germany.
Article 13(2)
14
Iceland.
Article 13.4.
16
Ireland.
Article 13.4.
18
Republic of Korea.
Article 13.4.
19
Kosovo.
Article 13.4.
21
Latvia.
Article 13(2)
22
Macedonia (ARY).
Article 13.4.
24
Malta.
Article 13.4.
25
Moldova.
Article 13.4.
26
The Netherlands.
Article 13.4.
27
Norway.
Article 13(5).
29
Qatar.
Article 13.4.
32
Serbia and Montenegro (Montenegro).
Article 14.4.
33
Serbia and Montenegro (Serbia).
Article 14.4.
34
Singapore.
Article 13.4.
35
Slovenia.
Article 13(2)
36
Spain.
Article 13.4.
40
United Arab Emirates.
Article 13.4.
41
United Kingdom.
Article 13(2)
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Under article 11(3)(a) of the Convention, Albania reserves the right not to apply any of the provisions of article 11 to its Covered Tax Agreements by the Convention.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Notification of existing provisions in the conventions included in the list.
For the purposes of Article 12.5 of the Convention, Albania considers that the following conventions contain provisions of those described in Article 12(3)(a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Austria.
Article 5.5.
2
Belgium.
Article 5.5.
3
Bosnia and Herzegovina.
Article 5.5.
4
Bulgaria.
Article 5.5(a).
5
People's Republic of China.
Article 5.5.
6
Croatia.
Article 5.5.
7
Czech Republic.
Article 5.5.
8
Egypt.
Article 5.5.
9
Estonia.
Article 5.5.
10
France.
Article 5.5.
11
Germany.
Article 5.5.
12
Greece.
Article 5.5(a).
13
Hungary.
Article 5.5.
14
Iceland.
Article 5.5.
15
India.
Article 5.5(a).
16
Ireland.
Article 5.6.
17
Italy.
Article 5.4(a).
18
Republic of Korea.
Article 5.5(a).
19
Kosovo.
Article 5.5.
20
Kuwait.
Article 5.7.
21
Latvia.
Article 5.5.
22
Macedonia (ARY).
Article 5.5(a).
23
Malaysia.
Article 5.5(a).
24
Malta.
Article 5.5(a).
25
Moldova.
Article 5.5(a).
26
The Netherlands.
Article 5.5.
27
Norway.
Article 5.5(a).
28
Poland.
Article 5.5.
29
Qatar.
Article 5.5.
30
Romania.
Article 5.5(a).
31
Russia.
Article 5.5.
32
Serbia and Montenegro (Montenegro).
Article 5.5.1.
33
Serbia and Montenegro (Serbia).
Article 5.5.1.
34
Singapore.
Article 5.5.
35
Slovenia.
Article 5.5.
36
Spain.
Article 5.5.
37
Sweden.
Article 5.4.
38
Switzerland.
Article 5.5.
39
Turkey.
Article 5.5.
40
United Arab Emirates.
Article 5.7(a).
41
United Kingdom.
Article 5.5.
For the purposes of Article 12.6 of the Convention, Albania considers that the following conventions contain provisions of those described in Article 12(3)(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Austria.
Article 5.6.
2
Belgium.
Article 5.6.
3
Bosnia and Herzegovina.
Article 5.6.
4
Bulgaria.
Article 5.6.
5
People's Republic of China.
Article 5.6.
6
Croatia.
Article 5.6.
7
Czech Republic.
Article 5.6.
8
Egypt.
Article 5.7.
9
Estonia.
Article 5.6.
10
France.
Article 5.6.
11
Germany.
Article 5.6.
12
Greece.
Article 5.6.
13
Hungary.
Article 5.6.
14
Iceland.
Article 5.6.
15
India.
Article 5.7.
16
Ireland.
Article 5.7.
17
Italy.
Article 5.5.
18
Republic of Korea.
Article 5.6.
19
Kosovo.
Article 5.6.
20
Kuwait.
Article 5.8.
21
Latvia.
Article 5.6.
22
Macedonia (ARY).
Article 5.6.
23
Malaysia.
Article 5.6.
24
Malta.
Article 5.6.
25
Moldova.
Article 5.6.
26
The Netherlands.
Article 5.6.
27
Norway.
Article 5.6.
28
Poland.
Article 5.6.
29
Qatar.
Article 5.7.
30
Romania.
Article 5.6.
31
Russia.
Article 5.6.
32
Serbia and Montenegro (Montenegro).
Article 5.6.
33
Serbia and Montenegro (Serbia).
Article 5.6.
34
Singapore.
Article 5.6.
35
Slovenia.
Article 5.6.
36
Spain.
Article 5.6.
37
Sweden.
Article 5.5.
38
Switzerland.
Article 5.6.
39
Turkey.
Article 5.6.
40
United Arab Emirates.
Article 5.9.
41
United Kingdom.
Article 5.6.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Reservation.
Under article 13.6 (a) of the Convention, Albania reserves the right not to apply any of the provisions of article 13 to its Covered Tax Agreements by the Convention.
Article 14. Fragmentation of contracts.
Reservation.
Under article 14(3)(a) of the Convention, Albania reserves the right not to apply any of the provisions of article 14 to its Covered Tax Agreements by the Convention.
Article 15. Definition of a person closely linked to an undertaking.
Article 16. Mutual agreement procedure.
Reservation.
Pursuant to Article 16.5.a of the Convention, Albania reserves the right not to apply the first sentence of Article 16.1 to its Covered Tax Agreements on the grounds that it intends to meet the minimum standard for the improvement of dispute resolution under the OECD/G20 BEPS Package, ensuring that, under each of its Covered Tax Agreements (other than those allowing a person to submit a case to the competent authority of any of the contracting jurisdictions), a person considers that actions taken by one or both contracting jurisdictions involve or may entail for him an imposition not in accordance with the provisions of the Covered Tax Agreement, may, irrespective of the remedies provided for by the domestic law of those contracting jurisdictions, submit his case to the competent authority of the contracting jurisdiction of which he is a resident or, where the case falls within the scope of a provision of a tax convention relating to non-discrimination on grounds of nationality, to the competent authority of the contracting jurisdiction of which he is a national; and the competent authority of that Contracting Jurisdiction shall institute a bilateral process of notification or consultation with the competent authority of the other Contracting Jurisdiction in cases where the competent authority to which the request for mutual agreement procedure was submitted does not consider the objection raised by the taxpayer to be justified.
Notification of existing provisions in the conventions included in the list.
For the purposes of Article 16.6(b)(i) of the Convention, Albania considers that the following conventions contain a provision whereby the cases to which the first sentence of Article 16.1 applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
17
Italy.
Article 25(1), second sentence.
39
Turkey.
Article 25(1), second sentence.
For the purposes of Article 16.6(b)(ii) of the Convention, Albania considers that the following conventions contain a provision whereby the cases to which the first sentence of Article 16.1 applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Austria.
Article 25(1), second sentence.
2
Belgium.
Article 25(1), second sentence.
3
Bosnia and Herzegovina.
Article 26(1), second sentence.
4
Bulgaria.
Article 26(1), second sentence.
5
People's Republic of China.
Article 26(1), second sentence.
6
Croatia.
Article 25(1), second sentence.
7
Czech Republic.
Article 26(1), second sentence.
8
Egypt.
Article 26(1), second sentence.
9
Estonia.
Article 24(1), second sentence.
10
France.
Article 26(1), second sentence.
11
Germany.
Article 25(1), second sentence.
12
Greece.
Article 25(1), second sentence.
13
Hungary.
Article 26(1), second sentence.
14
Iceland.
Article 25(1), second sentence.
15
India.
Article 26(1), second sentence.
16
Ireland.
Article 24(1), second sentence.
18
Republic of Korea.
Article 25(1), second sentence.
19
Kosovo.
Article 24(1), second sentence.
20
Kuwait.
Article 26(1), second sentence.
21
Latvia.
Article 26(1), second sentence.
22
Macedonia (ARY).
Article 26(1), second sentence.
23
Malaysia.
Article 26(1), second sentence.
24
Malta.
Article 24(1), second sentence.
25
Moldova.
Article 25(1), second sentence.
26
The Netherlands.
Article 25(1), second sentence.
27
Norway.
Article 26(1), second sentence.
28
Poland.
Article 26(1), second sentence.
29
Qatar.
Article 25(1), second sentence.
30
Romania.
Article 27(1), second sentence.
31
Russia.
Article 26(1), second sentence.
32
Serbia and Montenegro (Montenegro).
Article 27(1), second sentence.
33
Serbia and Montenegro (Serbia).
Article 27(1), second sentence.
34
Singapore.
Article 24(1), second sentence.
35
Slovenia.
Article 26(1), second sentence.
36
Spain.
Article 23(1), second sentence.
37
Sweden.
Article 25(1), second sentence.
38
Switzerland.
Article 25(1), second sentence.
40
United Arab Emirates.
Article 26(1), second sentence.
41
United Kingdom.
Article 25(1), second sentence.
Notification of listed conventions that do not contain certain provisions
For the purposes of article 16.6(c)(ii) of the Convention, Albania considers that the following conventions do not contain provisions of those described in article 16.4(b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
8
Egypt.
17
Italy.
23
Malaysia.
29
Qatar.
38
Switzerland.
39
Turkey.
For the purposes of article 16.6(d)(ii) of the Convention, Albania considers that the following conventions do not contain provisions of those described in article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
2
Belgium.
17
Italy.
Article 17. Correlative adjustments.
Notification of existing provisions in the conventions included in the list.
For the purposes of Article 17.4 of the Convention, Albania considers that the following conventions contain provisions of those described in Article 17.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Austria.
Article 9.2.
2
Belgium.
Article 9.2.
3
Bosnia and Herzegovina.
Article 9.2.
4
Bulgaria.
Article 9.2.
5
People's Republic of China.
Article 9.2.
6
Croatia.
Article 9.2.
7
Czech Republic.
Article 9.2.
8
Egypt.
Article 9.2.
9
Estonia.
Article 9.2.
10
France.
Article 9.2.
11
Germany.
Article 9.2.
12
Greece.
Article 9.2.
13
Hungary.
Article 9.2.
14
Iceland.
Article 9.2.
15
India.
Article 9.2.
16
Ireland.
Article 9.2.
17
Italy.
Protocol 4.
18
Republic of Korea.
Article 9.2.
19
Kosovo.
Article 9.2.
20
Kuwait.
Article 9.2.
21
Latvia.
Article 9.2.
22
Macedonia (ARY).
Article 9.2.
24
Malta.
Article 9.2.
25
Moldova.
Article 9.2.
26
The Netherlands.
Article 9.2.
28
Poland.
Article 9.2.
30
Romania.
Article 9.2.
31
Russia.
Article 9.2.
32
Serbia and Montenegro (Montenegro).
Article 9.2.
33
Serbia and Montenegro (Serbia).
Article 9.2.
34
Singapore.
Article 9.2.
35
Slovenia.
Article 9.2.
36
Spain.
Article 9.2.
37
Sweden.
Article 9.2.
39
Turkey.
Article 9.2.
40
United Arab Emirates.
Article 9.2.
41
United Kingdom.
Article 9.2.
Germany
Reservations and notifications made by the Federal Republic of Germany at the time of deposit of the instrument of ratification, in accordance with articles 28.5 and 29.1 of the Convention
Article 2. Interpretation of terms.
Notification of conventions covered by the Multilateral Convention.
For the purposes of article 2.1(a)(ii) of the Convention, the Federal Republic of Germany wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/amending instrument
Date of signature
Date of entry into force
1
Convention between the Federal Republic of Germany and the Republic of Austria to prevent double taxation of income and property taxes.
Republic of Austria.
Original.
24.8.2000
18.8.2002
Instrument amending (a).
29.12.2010
1.3.2012
2
Convention between the Federal Republic of Germany and the Republic of Croatia to prevent double taxation of income and property taxes.
Republic of Croatia.
Original.
6.2.2006
20.12.2006
3
Convention between the Federal Republic of Germany and the Socialist Republic of Czechoslovakia to prevent double taxation of income and property taxes.
Socialist Republic of Czechoslovakia.
Successor State: Czech Republic.
Original
(1).
19.12.1980
17.11.1983
4
Convention between the Federal Republic of Germany and the French Republic on the prevention of double taxation and on mutual administrative and legal assistance in the field of income and property taxes and taxes on economic activities and real estate.
French Republic.
Original.
21.7.1959
4.11.1961
Instrument amending (a).
9.6.1969
8.10.1970
Instrument amending (b).
28.9.1989
1.10.1990
Instrument amending (c).
20.12.2001
1.6.2003
Instrument amending (d).
31.3.2015
24.12.2015
5
Convention between the Federal Republic of Germany and the Kingdom of Greece to prevent double taxation and to prevent tax evasion in respect of income and property taxes and economic activity tax.
Kingdom of Greece.
Successor State: Hellenic Republic.
Original.
18.4.1966
8.12.1967
6
Convention between the Federal Republic of Germany and the Republic of Hungary to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
Republic of Hungary.
Original.
28.2.2011
30.12.2011
7
Convention between the Federal Republic of Germany and the Italian Republic to prevent double taxation of income and property taxes and to prevent tax evasion.
Italian Republic.
Original.
18.10.1989
27.12.1992
8
Convention between the Federal Republic of Germany and Japan to prevent double taxation on income taxes and other taxes, and to prevent tax evasion and avoidance.
Japan.
Original.
17.12.2015
28.10.2016
9
Convention between the Federal Republic of Germany and the Grand Duchy of Luxembourg to prevent double taxation and to prevent tax fraud in respect of income and property taxes.
Grand Duchy of Luxembourg.
Original.
23.04.2012
30.09.2013
10
Convention between the Federal Republic of Germany and Malta to prevent double taxation of income and property taxes.
Republic of Malta.
Original.
8.3.2001
27.12.2001
Instrument amending (a).
17.6.2010
19.5.2011
11
Convention between the Federal Republic of Germany and Romania to prevent double taxation of income and property taxes.
Romania.
Original.
4.7.2001
17.12.2003
12
Convention between the Federal Republic of Germany and the Socialist Republic of Czechoslovakia to prevent double taxation of income and property taxes.
Socialist Republic of Czechoslovakia.
Successor State: Slovak Republic.
Original
(1).
19.12.1980
17.11.1983
13
Agreement between the Federal Republic of Germany and the Kingdom of Spain to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Kingdom of Spain.
Original.
3.2.2011
18.10.2012
14
Convention between the Federal Republic of Germany and the Republic of Turkey to prevent double taxation and prevent tax evasion in the area of income taxes.
Republic of Turkey.
Original.
19.9.2011
1.8.2012
(1)
The Double Taxation Agreement between Germany and the former Socialist Republic of Czechoslovakia remains applicable.
Article 3. Transparent entities.
Reservation.
Under article 3.5 (a) of the Convention, the Federal Republic of Germany reserves the right not to apply any of the provisions of article 3 to its Covered Tax Agreements.
Article 4. Entities with double residence.
Reservation.
Under article 4.3 (a) of the Convention, the Federal Republic of Germany reserves the right not to apply any of the provisions of article 4 to its Covered Tax Agreements.
Article 6. Purpose of the Covered Tax Agreements.
Reservation.
Under article 6.4 of the Convention, the Federal Republic of Germany reserves the right not to apply article 6.1 of the Convention to its tax treaties which already reflect in the Preamble the intention of the contracting courts to eliminate double taxation without creating opportunities for non-taxation or reduced taxation, whether such wording is limited to cases of tax evasion or circumvention (including the practice of seeking the most favourable agreement, which seeks to obtain the benefits provided for in the Covered Tax Agreement by the indirect benefit of residents of third-party jurisdictions) or has wider application. The text to which the reservation refers is reflected in the preamble to the following tax treaties.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
8
Japan.
"With the desire to further develop its economic relations and strengthen its cooperation in tax matters,
With the intention of concluding a new Convention to prevent double taxation of income taxes and other taxes without generating opportunities for non-taxation or reduced taxation through tax avoidance or evasion (including the practice of seeking the most favourable agreement with the intention of obtaining the reliefs provided for in this Convention for the indirect benefit of residents of third States)’.
Notification of the text of the Preamble existing in the conventions included in the list.
For the purposes of article 6.5 of the Convention, the Federal Republic of Germany considers that the following conventions do not fall within the scope of any reservation made under article 6.4 and contain in the Preamble the wording referred to in article 6.2. The text of the relevant paragraph is reproduced below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
2
Republic of Croatia.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
3
Czech Republic.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
4
French Republic.
‘Wishing [...] to avoid double taxation’.
5
Hellenic Republic.
'Wishing to avoid double taxation and to prevent tax evasion in the area of income and wealth taxes and economic activity tax'.
7
Italian Republic.
'Wishing to avoid double taxation on income and property taxes and to prevent tax evasion by concluding a new Convention'.
12
Slovak Republic.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
13
Kingdom of Spain.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income tax and property tax".
Article 7. Prevent the misuse of conventions.
Reservation.
Pursuant to Article 7.15(b) of the Convention, the Federal Republic of Germany reserves the right not to apply Article 7.1 to its Covered Tax Agreements which already contain provisions that prevent the obtaining of the profits arising from the Covered Tax Agreement when the principal purpose, or one of the main purposes of an agreement or transaction, or persons connected with an agreement or operation, is to obtain such profits. The following Conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other contracting jurisdictions
Provision
8
Japan.
Article 21.8.
Article 8. Transactions with dividends.
Reservation.
Under Article 8.3(b)(i) of the Convention, the Federal Republic of Germany reserves the right not to apply any of the provisions of Article 8 to its tax treaties falling within the scope of which the provisions described in Article 8.1 already include a minimum period of possession. The following Conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other contracting jurisdictions
Provision
7
Italian Republic.
Article 10(5), fifth sentence.
8
Japan.
Article 10(2)(a).
Notification of existing provisions in the conventions included in the list.
For the purposes of article 8.4 of the Convention, the Federal Republic of Germany considers that the following conventions contain provisions of those described in article 8.1 which are not subject to any reservation under article 8.3(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other contracting jurisdictions
Provision
1
Republic of Austria.
Article 10(2)(a).
2
Republic of Croatia.
Article 10(2)(a).
3
Czech Republic.
Article 10(2)(a).
4
French Republic.
Articles 9.3 and 9.5.
6
Republic of Hungary.
Article 10(2)(a).
7
Italian Republic.
Article 10.3.
9
Grand Duchy of Luxembourg.
Article 10(2)(a).
10
Republic of Malta.
Article 10(2)(a).
11
Romania.
Article 10(2)(a).
12
Slovak Republic.
Article 10(2)(a).
13
Kingdom of Spain.
Article 10(2)(a).
14
Republic of Turkey.
Article 10(2)(a).
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Notification of choice of optional provisions.
For the purposes of article 9.8 of the Convention, the Federal Republic of Germany chooses to apply article 9.4.
Notification of existing provisions in the conventions included in the list.
For the purposes of Article 9.7 of the Convention, the Federal Republic of Germany considers that the following conventions contain provisions as described in Article 9.1. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other contracting jurisdictions
Provision
1
Republic of Austria.
Article 13.2 and paragraph 4 of the Protocol.
2
Republic of Croatia.
Article 13(2)
4
French Republic.
Article 7.4, first sentence.
6
Republic of Hungary.
Article 13(2)
8
Japan.
Article 13(2)
9
Grand Duchy of Luxembourg.
Article 13(2)
10
Republic of Malta.
Article 13(2)
11
Romania.
Article 13(2)
13
Kingdom of Spain.
Article 13(2)
14
Republic of Turkey.
Article 13(2)
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Under article 11(3)(a) of the Convention, the Federal Republic of Germany reserves the right not to apply any of the provisions of article 11 to its Covered Tax Agreements.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Reservation.
Under article 12.4 of the Convention, the Federal Republic of Germany reserves the right not to apply any of the provisions of article 12 to its Covered Tax Agreements.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Reservation.
Under article 13.6 (c) of the Convention, the Federal Republic of Germany reserves the right not to apply any of the provisions of article 13.4 to its Covered Tax Agreements.
Notification of choice of optional provisions.
For the purposes of Article 13.7 of the Convention, the Federal Republic of Germany chooses to apply Option A in accordance with Article 13.1.
Notification of existing provisions in the conventions included in the list.
For the purposes of article 13.7 of the Convention, the Federal Republic of Germany considers that the following conventions contain provisions as described in article 13.5 (a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other contracting jurisdictions
Provision
1
Republic of Austria.
Article 5.4.
2
Republic of Croatia.
Article 5.4.
3
Czech Republic.
Article 5.3.
4
French Republic.
Article 2.1.7.b).
5
Hellenic Republic.
Article II.1.7.c).
6
Republic of Hungary.
Article 5.4.
7
Italian Republic.
Article 5.3.
8
Japan.
Article 5.4.
9
Grand Duchy of Luxembourg.
Article 5.4.
10
Republic of Malta.
Article 5.4.
11
Romania.
Article 5.4.
12
Slovenian Republic.
Article 5.3.
13
Kingdom of Spain.
Article 5.4.
14
Republic of Turkey.
Article 5.4.
Article 14. Fragmentation of contracts.
Reservation.
Under article 14(3)(a) of the Convention, the Federal Republic of Germany reserves the right not to apply any of the provisions of article 14 to its Covered Tax Agreements.
Article 15. Definition of a person closely linked to an undertaking.
Reservation.
Under article 15.2 of the Convention, the Federal Republic of Germany reserves the right not to apply any of the provisions of article 15 to its tax treaties, including those to which the reservations described in articles 12.4, 13.6(a) or 13.6(c) and 14.3(a) apply.
Article 16. Mutual agreement procedure.
Reservation.
Under article 16.5 (a) of the Convention, the Federal Republic of Germany reserves the right not to apply the first sentence of article 16.1 to its Covered Tax Agreements, since it intends to meet the minimum standard for the improvement of dispute resolution under the OECD/G20 BEPS Package, ensuring that, under each of its Covered Tax Agreements (other than those allowing a person to submit a case to the competent authority of any of the Contracting Jurisdictions), where a person considers that the actions taken by one or both Contracting Jurisdictions involve or may entail for him an imposition not in accordance with the provisions of the Covered Tax Agreement, he may, irrespective of the remedies provided for by the domestic law of those Contracting Jurisdictions, submit his case to the competent authority of the Contracting Jurisdiction of which he is resident or, where the case falls within the scope of a provision of a tax convention covering non-discrimination on grounds of nationality, to the competent authority of the Contracting Jurisdiction of which he is a national; and the competent authority of that Contracting Jurisdiction shall institute a bilateral process of notification or consultation with the competent authority of the other Contracting Jurisdiction in cases where the competent authority to which the request for mutual agreement procedure was submitted does not consider the objection raised by the taxpayer to be justified.
Notification of existing provisions in the conventions included in the list.
For the purposes of Article 16(6)(b)(i) of the Convention, the Federal Republic of Germany considers that the following tax treaties contain a provision whereby the cases to which the first sentence of Article 16(1) applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax agreement covered. The number of the article and paragraph of each of those provisions is set out below.
Number of the agreement listed
Other contracting jurisdictions
Provision
7
Italian Republic.
Article 26(1), second sentence.
For the purposes of Article 16(6)(b)(ii) of the Convention, the Federal Republic of Germany considers that the following conventions contain a provision whereby the cases to which the first sentence of Article 16(1) applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other contracting jurisdictions
Provision
1
Republic of Austria.
Article 25(1), second sentence.
2
Republic of Croatia.
Article 25(1), second sentence.
4
French Republic.
Article 25(1), second sentence.
6
Republic of Hungary.
Article 24(1), second sentence.
8
Japan.
Article 24(1), second sentence.
9
Grand Duchy of Luxembourg.
Article 24(1), second sentence.
10
Republic of Malta.
Article 25(1), second sentence.
11
Romania.
Article 25(1), second sentence.
13
Kingdom of Spain.
Article 24(1), second sentence.
14
Republic of Turkey.
Article 24(1), second sentence.
Notification of listed conventions that do not contain certain provisions.
For the purposes of article 16.6(c)(i) of the Convention, the Federal Republic of Germany considers that the following conventions do not contain provisions of those described in article 16.4(b)(i).
Number of the agreement listed
Other Contracting Jurisdiction
5
Hellenic Republic.
For the purposes of article 16.6(c)(ii) of the Convention, the Federal Republic of Germany considers that the following conventions do not contain provisions of those described in article 16.4(b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
3
Czech Republic.
5
Hellenic Republic.
7
Italian Republic.
12
Slovak Republic.
For the purposes of article 16.6(d)(ii) of the Convention, the Federal Republic of Germany considers that the following conventions do not contain provisions of those described in article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
5
Hellenic Republic.
7
Italian Republic.
Article 17. Correlative adjustments.
Reservation.
Under article 17(3)(a) of the Convention, the Federal Republic of Germany reserves the right not to apply any of the provisions of article 17 to its Covered Tax Agreements which already contain provisions of those described in article 17.2. The following Conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other contracting jurisdictions
Provision
1
Republic of Austria.
Article 9.2.
2
Republic of Croatia.
Article 9.2.
3
Czech Republic.
Article 9.2.
6
Republic of Hungary.
Article 9.2.
8
Japan.
Article 9.2.
9
Grand Duchy of Luxembourg.
Article 9.2.
10
Republic of Malta.
Article 9.2.
11
Romania.
Article 9.2.
12
Slovak Republic.
Article 9.2.
13
Kingdom of Spain.
Article 9.2.
14
Republic of Turkey.
Article 9.2.
Article 18. Option for the implementation of Part VI.
Notification of choice of optional provisions.
For the purposes of article 18 of the Convention, the Federal Republic of Germany chooses to apply Part VI.
Article 19. Binding and binding arbitration.
Reservation.
Under article 19.11 of the Convention and for the purposes of applying article 19 to its tax treaties, the Federal Republic of Germany reserves the right to replace the two-year period laid down in article 19(1)(b) by one of three years.
Article 23. Type of arbitral proceedings.
Reservation.
Under article 23.7 of the Convention, the Federal Republic of Germany reserves the right not to apply Part VI in respect of tax treaties in respect of which the other Contracting Jurisdiction has entered a reservation under article 23.6.
Notification of choice of optional provisions.
For the purposes of article 23.4 of the Convention, the Federal Republic of Germany chooses to apply article 23.5.
Article 24. Agreement on a different resolution.
Notification of choice of optional provisions.
For the purposes of Article 24.1 of the Convention, the Federal Republic of Germany chooses to apply Article 24.2.
Article 26. Compatibility.
Reservation.
Under article 26.4 of the Convention, the Federal Republic of Germany reserves the right not to apply Part VI in relation to the following conventions which already provide for the obligation to refer to binding arbitration any unresolved issues arising from mutual agreement procedure. The number of the article and paragraph of the corresponding provisions is set out below.
Number of the agreement listed
Other contracting jurisdictions
Provision
1
Republic of Austria.
Article 25(5).
4
French Republic.
Article 25(5).
8
Japan.
Article 24.5, in relation to paragraph 10 of the Protocol.
9
Grand Duchy of Luxembourg.
Article 24.5.
Article 28. Reservations.
Reservation concerning the scope of the arbitration.
Under article 28(2)(a) of the Convention, the Federal Republic of Germany formulates the following reservations with regard to the scope of cases eligible for arbitration under Part VI.
1. The Federal Republic of Germany reserves the right to exclude from the scope of Part VI all cases where an anti-abuse rule provided for in national law or in a tax convention has been applied (e.g. Parts 4, 5 and 7 of the German Foreign Taxation Act (
Außensteuergesetz),
Article 42 of the German Tax Code
(Abgabeordnung)
or Section 50.d.3) of the German Income Tax Act
(Einkomensteuergesetz)
).
2. The Federal Republic of Germany reserves the right to exclude from the scope of Part VI all cases involving conduct by which the taxpayer, or a person acting on his behalf or associated with him, has been found guilty of a tax offence in the court, or for which a penalty has been imposed for a serious offence.
3. The Federal Republic of Germany reserves the right to exclude from the scope of Part VI cases relating to elements of income or assets that have not been taxed in a Contracting Jurisdiction, either because they are not included in the tax base or because they are exempt or subject to a zero tax rate in its domestic legislation.
4. The Federal Republic of Germany reserves the right to exclude from the scope of Part VI all cases falling within the scope of Council Directive (EU) 2017/1852 of 10 October 2017 on mechanisms for the resolution of tax disputes in the European Union, the Convention on the elimination of double taxation in the event of correction of the profits of associated undertakings (90/436/EEC), in its current version, or any subsequent rules.
5. The Federal Republic of Germany reserves the right to exclude from the scope of Part VI all cases in which double taxation is avoided by the method of imputation, rather than the method of exemption, applying to elements of income or assets a rule provided for in national law or in a convention.
6. The Federal Republic of Germany reserves the right to exclude from the scope of Part VI all facts that have been established under an agreement on the facts
(tatsächliche Verständigung)
—as defined in the circular of the Federal Ministry of Finance of Germany of 30 July 2008 (Federal Tax Bulletin)
(BStBl.
) I 2008, p. 831), in its current version, or in subsequent rules — between the tax administration of a contracting jurisdiction and the taxpayer.
Article 35. Date of effect.
Notification of choice of optional provisions.
Under Article 35(3) of the Convention and solely for the purposes of applying Articles 35(1)(b) and 35(5)(b) the Federal Republic of Germany elects to replace the term ‘exercises starting from the end of a period’ by a reference to ‘exercises starting from 1 January of the year beginning from the end of a period’.
Reservation.
Under article 35.6 of the Convention, the Federal Republic of Germany reserves the right not to apply any of the provisions of article 35.4 to its Covered Tax Agreements.
Under article 35.7 (a) of the Convention, the Federal Republic of Germany reserves the right to replace:
(i) the references in Article 35(1) and 35(4) to ‘the last of the dates on which this Convention enters into force for each of the Contracting Jurisdictions of the Tax Convention covered’; and
(ii) the reference in Article 35(5) to ‘the date of communication by the Depositary of the notification of the extension of the list of conventions’;
by ‘30 days after the date of receipt by the Depositary of the last of the notifications sent by each of the Contracting Jurisdictions making the reservation described in Article 35(7) (Date of effect) by reporting that they have completed their internal procedures in order to give effect to the provisions of this Convention in respect of the specific tax convention’;
(iii) references in Article 28.9(a) to ‘from the date of communication by the Depositary of the notification of withdrawal or replacement of the reservation’; and
(iv) the reference in Article 28.9(b) to ‘on the last of the dates on which the Convention enters into force for those Contracting Jurisdictions’;
by ‘30 days after the date of receipt by the Depositary of the last of the notifications sent by each of the Contracting Jurisdictions which formulate the reservation described in Article 35(7) (Date of effect) by notifying that they have completed their internal procedures in order to give effect to the withdrawal or replacement of the reservation in respect of that specific tax Convention’;
(v) references in Article 29(6)(a) to ‘from the date of communication by the Depositary of the additional notification’; and
(vi) the reference in Article 29(6)(b) to ‘on the last of the dates on which the Convention enters into force for those Contracting Jurisdictions’;
for ‘30 days after the date of receipt by the Depositary of the last of the notifications sent by each of the Contracting Jurisdictions which formulate the reservation described in Article 35(7) (Date of effect) by notifying that they have completed their internal procedures in order to give effect to the additional notification in respect of that specific covered tax Convention’;
(vii) the references in Article 36(1) and (2) (Date of effect of Part VI) to ‘the last of the dates on which this Convention enters into force for each of the Contracting Jurisdictions of the Tax Convention covered’;
by ‘30 days after the date of receipt by the Depositary of the last of the notifications sent by each of the Contracting Jurisdictions which formulate the reservation described in Article 35(7) (Date of effect) by notifying that they have completed their internal procedures in order to give effect to the provisions of this Convention in respect of the specific tax convention’; and
(viii) the reference in Article 36(3) (Date of effect of Part VI) ‘the date of communication by the Depositary of the notification of extension of the list of conventions’;
(ix) the references in Article 36(4) (Date of effect of Part VI) to ‘the date of communication by the Depositary of the notification of withdrawal of the reservation’, ‘the date of communication by the Depositary of the notification of replacement of the reservation’ and ‘the date of communication by the Depositary of the notification of withdrawal of the objection to the reservation’; and
(x) the reference in Article 36(5) (Date of effect of Part VI) to ‘the date of communication by the Depositary of the additional notification’;
for ‘30 days after the date of receipt by the Depositary of the last of the notifications sent by each of the Contracting Jurisdictions making the reservation described in Article 35(7) (Date of effect) by reporting that they have completed their internal procedures in order to give effect to the provisions of Part VI with respect to the specific covered tax Convention’.
Article 36. Date of effect of Part VI.
Reservation.
Under article 36.2, the Federal Republic of Germany reserves the right to apply Part VI to cases submitted to the competent authority of a Contracting Jurisdiction before the last of the dates on which this Convention enters into force for each of the Contracting Jurisdictions of the Tax Convention covered by the Convention only to the extent that the competent authorities of both Contracting Jurisdictions agree that it will apply to such specific cases.
Andorra
Reservations and notifications made by the Prince of Andorra at the time of deposit of the instrument of ratification, in accordance with articles 28.5 and 29.1 of the Convention
Article 2. Interpretation of terms.
Notification of conventions covered by the Multilateral Convention.
For the purposes of Article 2.1(a)(ii) of the Convention, the Principality of Andorra wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/amending instrument
Date of signature
Date of entry into force
1
Convention between the Principality of Andorra and the Government of the French Republic to prevent double taxation of income taxes and to prevent tax evasion.
France.
Original.
2.4.2013
1.7.2015
2
Convention between the Principality of Andorra and the Grand Duchy of Luxembourg to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Luxembourg.
Original.
2.6.2014
7.3.2016
3
Convention between the Principality of Andorra and the Kingdom of Spain to prevent double taxation of income taxes and to prevent tax evasion.
Spain.
Original.
8.1.2015
26.2.2016
4
Convention between the Government of the Principality of Andorra and the Government of the Republic of Malta to prevent double taxation and to prevent tax evasion in respect of income taxes.
Malta.
Original.
20.9.2016
27.9.2017
5
Convention between the Principality of Andorra and the Portuguese Republic to prevent double taxation and to prevent tax evasion in the area of income taxes.
Portugal.
Original.
27.9.2015
23.4.2017
6
Convention between the Principality of Andorra and the Principality of Liechtenstein to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Liechtenstein.
Original.
30.9.2015
21.11.2016
7
Agreement between the Government of the Principality of Andorra and the Government of the United Arab Emirates to prevent double taxation and to prevent tax evasion in the area of income taxes.
United Arab Emirates.
Original.
28.7.2015
1.8.2017
Article 4. Entities with double residence.
Reservation.
Under article 4.3 (a) of the Convention, the Principality of Andorra reserves the right not to apply any of the provisions of article 4 to its Covered Tax Agreements.
Article 6. Purpose of the Covered Tax Agreements.
Notification of choice of optional provisions.
For the purposes of article 6.6 of the Convention, the Principality of Andorra chooses to apply article 6.3.
Notification of the text of the Preamble existing in the conventions included in the list.
For the purposes of article 6.5 of the Convention, the Principality of Andorra considers that the following conventions do not fall within the scope of any reservation made under article 6.4 and contain in the Preamble the wording referred to in article 6.2. The text of the relevant paragraph is reproduced below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
1
France.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
2
Luxembourg.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
3
Spain.
‘The Principality of Andorra and the Kingdom of Spain, wishing to promote the development of their economic relations and improve cooperation in tax matters, with the intention of concluding a convention to avoid double taxation with respect to income tax, without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance, have agreed as follows:’.
4
Malta.
‘Wishing to promote the development of their economic relations and improve cooperation in tax matters, with the intention of concluding a convention to avoid double taxation in respect of income tax, without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance,’;
5
Portugal.
‘Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes, bearing in mind that the main purpose of this convention is to avoid double taxation in respect of the different types of income obtained by residents of both States and to prevent tax evasion,
Whereas its entry into force will create a more stable and transparent fiscal framework for investors and other taxpayers in both States and thus will have a positive effect on the development of trade in goods and services, capital flows, technology transfers and the movement of persons between the two States;’;
6
Liechtenstein.
‘Wishing to promote the development of their economic relations and improve cooperation in tax matters, with the intention of concluding a convention to avoid double taxation in respect of income tax, without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance,’;
7
United Arab Emirates.
'Wishing to promote its economic relations and improve cooperation in tax matters by concluding a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
Notification of conventions included in the list that do not contain the text of the Preamble agreed upon in the Convention.
For the purposes of article 6.6 of the Convention, the Principality of Andorra considers that the following conventions do not contain in the Preamble reference to its desire to develop its economic relations or to strengthen cooperation in tax matters.
Number of the agreement listed
Other Contracting Jurisdiction
1
France.
2
Luxembourg.
5
Portugal.
Article 7. Prevent the misuse of conventions.
Reservation.
Pursuant to article 7.15 (b) of the Convention, the Principality of Andorra reserves the right not to apply article 7.1 and article 7.4 to its tax treaties, which already contain provisions preventing the obtaining of the benefits derived from the tax convention, which is understood when the principal purpose, or one of the main purposes of an agreement or transaction, or of persons connected with an agreement or operation, is to obtain such benefits. The following Conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other contracting jurisdictions
Provision
3
Spain.
Paragraph I.3 of the Protocol
5
Portugal.
Article 28(4).
Notification of choice of optional provisions.
For the purposes of Article 7.17.b of the Convention, the Principality of Andorra chooses to apply Article 7.4.
Notification of existing provisions in the conventions included in the list.
For the purposes of article 7.17 (a) of the Convention, the Principality of Andorra considers that the following conventions are not subject to any reservation under article 7.15 (b) and contain provisions of those described in article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other contracting jurisdictions
Provision
1
France.
Articles 10.8, 11.8, 12.6, 20.4 and 25.1.a).
4
Malta.
Article 26.1.
6
Liechtenstein.
Article 27
Article 8. Transactions with dividends.
Reservation.
Under article 8.3 (a) of the Convention, the Principality of Andorra reserves the right not to apply any of the provisions of article 8 to its Covered Tax Agreements.
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Notification of existing provisions in the conventions included in the list.
For the purposes of Article 9.7 of the Convention, the Principality of Andorra considers that the following conventions contain provisions of those described in Article 9.1. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other contracting jurisdictions
Provision
1
France.
Article 13(1)(b).
2
Luxembourg.
Article 13.4.
3
Spain.
Article 13.4.
4
Malta.
Article 13.4.
5
Portugal.
Article 13.4.
6
Liechtenstein.
Article 13.4.
7
United Arab Emirates.
Article 14.4.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Reservation.
Under article 12.4 of the Convention, the Principality of Andorra reserves the right not to apply any of the provisions of article 12 to its Covered Tax Agreements by the Convention.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Reservation.
Under article 13.6 (a) of the Convention, the Principality of Andorra reserves the right not to apply any of the provisions of article 13 to its Covered Tax Agreements.
Article 14. Fragmentation of contracts.
Reservation.
Under article 14(3)(a) of the Convention, the Principality of Andorra reserves the right not to apply any of the provisions of article 14 to its Covered Tax Agreements.
Article 15. Definition of a person closely linked to an undertaking.
Reservation.
Under article 15.2 of the Convention, the Principality of Andorra reserves the right not to apply any of the provisions of article 15 to its tax treaties, including those to which the reservations described in articles 12.4, 13.6 (a) or 13.6 (c) and 14.3 (a) apply.
Article 16. Mutual agreement procedure.
Notification of existing provisions in the conventions included in the list.
For the purposes of article 16.6 (a) of the Convention, the Principality of Andorra considers that the following conventions contain provisions as described in article 16.4 (a) (i). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other contracting jurisdictions
Provision
1
France.
Article 23(1), first sentence.
2
Luxembourg.
Article 24(1), first sentence.
3
Spain.
Article 23(1), first sentence.
4
Malta.
Article 23(1), first sentence.
5
Portugal.
Article 24(1), first sentence.
6
Liechtenstein.
Article 24(1), first sentence.
7
United Arab Emirates.
Article 25(1), first sentence.
For the purposes of article 16.6(b)(ii) of the Convention, the Principality of Andorra considers that the following conventions contain a provision whereby cases to which the first sentence of article 16.1 applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other contracting jurisdictions
Provision
1
France.
Article 23(1), second sentence.
2
Luxembourg.
Article 24(1), second sentence.
3
Spain.
Article 23(1), second sentence.
4
Malta.
Article 23(1), second sentence.
5
Portugal.
Article 24(1), second sentence.
6
Liechtenstein.
Article 24(1), second sentence.
7
United Arab Emirates.
Article 25(1), second sentence.
Article 17. Correlative adjustments.
Notification of existing provisions in the conventions included in the list.
For the purposes of article 17.4 of the Convention, the Principality of Andorra considers that the following conventions contain provisions of those described in article 17.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other contracting jurisdictions
Provision
1
France.
Article 9.2.
2
Luxembourg.
Article 9.2.
3
Spain.
Article 9.2.
4
Malta.
Article 9.2.
5
Portugal.
Article 9.2.
6
Liechtenstein.
Article 9.2.
7
United Arab Emirates.
Article 10.2.
Article 18. Option for the implementation of Part VI.
Notification of choice of optional provisions.
For the purposes of article 18 of the Convention, the Principality of Andorra chooses to apply Part VI.
Article 19. Binding and binding arbitration.
Reservation.
Under article 19.12 of the Convention, the Principality of Andorra reserves the right to apply the following rules in relation to its Covered Tax Agreements, notwithstanding the other provisions of article 19:
(a) Any question not resolved after mutual agreement procedure falling within the scope of arbitration provided for in the Convention shall not be the subject of such arbitration where a court or administrative tribunal of any of the Contracting Jurisdictions has previously ruled on that matter;
(b) if, at any time after the request for arbitration and before the arbitral commission has issued its decision to the competent authorities of the Contracting Jurisdictions, a court or administrative tribunal of one of the Contracting Jurisdictions decides on the matter, the arbitral proceedings shall be concluded.
Article 23. Type of arbitral proceedings.
Reservation.
Under article 23.2 of the Convention, the Principality of Andorra reserves the right not to apply article 23.1 to its Covered Tax Agreements for the purposes of applying article 23.2 of the Convention.
In accordance with article 23.7 of the Convention, the Principality of Andorra reserves the right not to apply Part VI in respect of tax treaties in respect of which the other contracting jurisdiction has entered a reservation under article 23.6.
Notification of choice of optional provisions.
For the purposes of article 23.4 of the Convention, the Principality of Andorra chooses to apply article 23.5.
Article 24. Agreement on a different resolution.
Notification of choice of optional provisions.
For the purposes of Article 24.1 of the Convention, the Principality of Andorra chooses to apply Article 24.2.
Article 35. Date of effect.
Notification of choice of optional provisions.
In accordance with Article 35(3) of the Convention and solely for the purposes of the application of Articles 35(1)(b) and 35(5)(b) the Principality of Andorra elects to replace the term ‘exercises beginning from the end of a period’ by a reference to ‘exercises beginning from 1 January of the year beginning from the end of a period’.
Article 36. Date of effect of Part VI.
Reservation.
Under article 36.2, the Principality of Andorra reserves the right to apply Part VI to cases submitted to the competent authority of a Contracting Jurisdiction before the last of the dates on which this Convention enters into force for each of the Contracting Jurisdictions of the Tax Convention covered by the Convention only to the extent that the competent authorities of both Contracting Jurisdictions agree that it will apply to such specific cases.
Saudi Arabia
Reservations and notifications made by the Kingdom of Saudi Arabia at the time of deposit of the instrument of ratification, in accordance with Articles 28.5 and 29.1 of the Convention
Article 2. Interpretation of terms.
Notification. Conventions covered by the Multilateral Convention.
Pursuant to Article 2.1(a)(ii) of the Convention, the Kingdom of Saudi Arabia wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/amending instrument
Date of signature
Date of entry into force
1
Agreement between the Government of the Kingdom of Saudi Arabia and the People's Democratic Republic of Algeria to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Algeria.
Original.
19-12-2013
01-03-2016
2
Convention between the Kingdom of Saudi Arabia and the Republic of Austria to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Austria.
Original.
19-03-2006
01-06-2007
3
Agreement between the Government of the Kingdom of Saudi Arabia and the Government of the Republic of Azerbaijan to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Azerbaijan.
Original.
13-05-2014
01-05-2015
4
Agreement between the Government of the Kingdom of Saudi Arabia and the Government of the People's Republic of Bangladesh to prevent double taxation and prevent tax evasion in respect of income taxes.
Bangladesh.
Original.
04-01-2011
01-10-2011
5
Agreement between the Government of the Kingdom of Saudi Arabia and the Government of the Republic of Belarus to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Belarus.
Original.
20-07-2009
01-08-2010
6
Agreement between the Government of the Kingdom of Saudi Arabia and the Government of the Republic of China to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
China.
Original.
23-01-2006
01-10-2006
7
Agreement between the Government of the Kingdom of Saudi Arabia and the Government of the Czech Republic to prevent double taxation and prevent tax evasion in respect of income taxes.
Czech Republic.
Original.
25-04-2012
01-05-2013
8
Agreement between the Government of the Kingdom of Saudi Arabia and the Arab Republic of Egypt to prevent double taxation and prevent tax evasion in respect of income taxes.
Egypt.
Original.
08-04-2016
01-07-2017
9
Agreement between the Government of the Kingdom of Saudi Arabia and the Government of the Federal Democratic Republic of Ethiopia to prevent double taxation and to prevent tax evasion of income taxes.
Ethiopia.
Original.
28-02-2013
01-10-2016
10
Agreement between the Government of the Kingdom of Saudi Arabia and the Government of the French Republic on the avoidance of double taxation on income taxes, inheritances and property.
France.
Original.
18-02-1982
01-03-1983
Instrument amending (a).
02-10-1991
01-07-1995
Instrument amending (b).
18-02-2011
01-06-2012
11
Agreement between the Government of the Kingdom of Saudi Arabia and the Government of the Gabonese Republic to prevent double taxation of income taxes and prevent tax evasion.
Gabon.
Original.
17-12-2015
N. p.
12
Convention between the Kingdom of Saudi Arabia and the Hellenic Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Greece.
Original.
19-06-2008
01-05-2010
13
Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of the Kingdom of Saudi Arabia to prevent double taxation and prevent tax evasion of income taxes.
Hong Kong.
Original.
24-08-2017
01-09-2018
14
Agreement between the Government of the Kingdom of Saudi Arabia and the Government of Hungary to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Hungary.
Original.
24-03-2014
01-05-2015
15
Agreement between the Government of the Kingdom of Saudi Arabia and the Government of the Republic of India to prevent double taxation and prevent tax evasion in respect of income taxes.
India.
Original.
25-01-2006
01-11-2006
16
Agreement between the Kingdom of Saudi Arabia and Ireland to prevent double taxation and to prevent tax evasion in respect of income taxes.
Ireland.
Original.
19-10-2011
01-12-2012
17
Agreement between the Government of the Kingdom of Saudi Arabia and the Government of the Italian Republic to prevent double taxation on income and property taxes and to prevent tax evasion.
Italy.
Original.
13-01-2007
01-12-2009
18
Agreement between the Government of the Kingdom of Saudi Arabia and the Government of Japan to prevent double taxation and to prevent tax evasion of income taxes.
Japan.
Original.
15-11-2010
01-09-2011
19
Agreement between the Government of the Kingdom of Saudi Arabia and the Government of the Kingdom [Arabic: Hashemite] of Jordan to prevent double taxation and prevent tax evasion in respect of income taxes.
Jordan.
Original.
19-10-2016
01-09-2017
20
Agreement between the Government of the Kingdom of Saudi Arabia and the Government of the Republic of Kazakhstan to prevent double taxation and prevent tax evasion in respect of income taxes.
Kazakhstan.
Original.
07-06-2011
01-09-2016
21
Agreement between the Government of the Kingdom of Saudi Arabia and the Government of the Republic of Korea to prevent double taxation and to prevent tax evasion in respect of income taxes.
Korea.
Original.
24-03-2007
01-12-2008
22
Agreement between the Government of the Kingdom of Saudi Arabia and the Government of the Kyrgyz Republic to prevent double taxation and to prevent tax evasion in respect of income taxes.
Kyrgyzstan.
Original.
02-12-2014
01-10-2015
23
Agreement between the Government of the Kingdom of Saudi Arabia and the Government of the Grand Duchy of Luxembourg to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Luxembourg.
Original.
07-05-2013
01-09-2014
24
Agreement between the Government of the Kingdom of Saudi Arabia and the Government of the Republic of Macedonia to prevent double taxation of income taxes and to prevent tax evasion.
Macedonia.
Original.
15-12-2014
01-05-2016
25
Agreement between the Government of the Kingdom of Saudi Arabia and the Government of Malaysia to prevent double taxation and to prevent tax evasion in respect of income taxes.
Malaysia.
Original.
31-01-2006
01-07-2007
26
Agreement between the Government of the Kingdom of Saudi Arabia and the Government of Malta to prevent double taxation and prevent tax evasion in respect of income taxes.
Malta.
Original.
04-01-2012
01-12-2012
27
Agreement between the Government of the Kingdom of Saudi Arabia and the Government of the United Mexican States to prevent double taxation and to prevent tax evasion of income taxes.
Mexico.
Original.
17-01-2016
01-03-2018
28
Agreement between the [Arabic: Government of] Kingdom of Saudi Arabia and [Arabic: Government of] Kingdom of Morocco to prevent double taxation and prevent tax evasion in respect of income taxes.
Morocco.
Original.
14-04-2015
N. p.
29
Agreement between the Government of the Kingdom of Saudi Arabia and the Government of the Kingdom of the Netherlands to prevent double taxation and to prevent tax evasion in respect of income taxes.
The Netherlands.
Original.
13-10-2008
01-12-2010
30
Agreement between the Government of the Kingdom of Saudi Arabia and the Government of the Islamic Republic of Pakistan to prevent double taxation and prevent tax evasion in respect of income taxes.
Pakistan.
Original.
02-02-2006
01-12-2006
31
Agreement between the Kingdom of Saudi Arabia and the Republic of Poland to prevent double taxation and prevent tax evasion in the area of income taxes.
Poland.
Original.
22-02-2011
01-06-2012
32
Agreement between the Kingdom of Saudi Arabia and the Portuguese Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Portugal.
Original.
08-04-2015
01-09-2016
33
Agreement between the Government of the Kingdom of Saudi Arabia and the Government of Romania to prevent double taxation and prevent tax evasion in the area of income taxes.
Romania.
Original.
26-04-2011
01-07-2012
34
Agreement between the Government of the Kingdom of Saudi Arabia and the Government of the Russian Federation to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Russia.
Original.
11-02-2007
01-02-2010
35
Agreement between the Government of the Kingdom of Saudi Arabia and the Government of the Republic of Singapore to prevent double taxation and prevent tax evasion in respect of income taxes.
Singapore.
Original.
03-05-2010
01-07-2011
36
Agreement between the Government of the Kingdom of Saudi Arabia and the Republic of South Africa to prevent double taxation on income and property taxes.
South Africa.
Original.
13-03-2007
01-05-2008
37
Agreement between the Kingdom of Saudi Arabia and the Kingdom of Spain to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Spain.
Original.
19-06-2007
01-10-2008
38
Agreement between the Government of the Kingdom of Saudi Arabia and the Government of the Kingdom of Sweden to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Sweden.
Original.
19-10-2015
31-08-2016
39
Convention between the [Arabic: Government of] Kingdom of Saudi Arabia and [Arabic: Government of the Arab Republic] Syria to prevent double taxation and prevent tax evasion in matters of income and property taxes.
Syria.
Original.
07-10-2009
01-10-2010
40
Agreement between the Kingdom of Saudi Arabia and Tajikistan to prevent double taxation and prevent tax evasion in respect of income taxes.
Tajikistan.
Original.
13-05-2014
01-06-2015
41
Agreement between the Government of the Kingdom of Saudi Arabia and the Government of the Tunisian Republic to prevent double taxation and prevent tax evasion in respect of income taxes.
Tunisia.
Original.
08-07-2010
15-01-2013
42
Agreement between the Kingdom of Saudi Arabia and the Republic of Turkey to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Turkey.
Original.
09-11-2007
01-04-2009
43
Convention between the Kingdom of Saudi Arabia and the Government of Turkmenistan to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Turkmenistan.
Original.
01-05-2016
01-04-2017
44
Agreement between the Government of the Kingdom of Saudi Arabia and the Government of Ukraine to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Ukraine.
Original.
02-09-2011
01-12-2012
45
Agreement between the Government of the Kingdom of Saudi Arabia and the Government of the United Kingdom of Great Britain and Northern Ireland to prevent double taxation and prevent tax evasion in respect of income and property taxes.
United Kingdom.
Original.
31-10-2007
01-01-2009
46
Agreement between the Government of the Kingdom of Saudi Arabia and the Government of the Republic of Uzbekistan to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Uzbekistan.
Original.
18-11-2008
01-11-2010
47
Agreement between the Government of the Kingdom of Saudi Arabia and the Government of the Bolivarian Republic of Venezuela to prevent double taxation and to prevent tax evasion in the area of income tax.
Venezuela.
Original.
11-11-2015
01-12-2016
48
Agreement between the Government of the Kingdom of Saudi Arabia and the Government of the Socialist Republic of Vietnam to prevent double taxation and prevent tax evasion in respect of income taxes.
Vietnam.
Original.
10-04-2010
01-02-2011
49
Agreement between the Kingdom of Saudi Arabia and the Republic of Bulgaria to prevent double taxation of income taxes and to prevent tax evasion.
Bulgaria.
Original.
29-11-2017
01-01-2019
50
Agreement between the Government of the Kingdom of Saudi Arabia and the Government of the Republic of Cyprus to prevent double taxation of income taxes and to prevent tax evasion.
Cyprus.
Original.
03-01-2018
01-03-2019
51
Agreement between the Government of the Kingdom of Saudi Arabia and the Swiss Federal Council to prevent double taxation on income and property taxes and to prevent tax evasion.
Switzerland.
Original.
18-02-2018
N. p.
52
Convention between Georgia and the Kingdom of Saudi Arabia to prevent double taxation on income and property taxes and to prevent tax evasion.
Georgia.
Original.
15-03-2018
01-04-2019
53
Agreement between the Government of the Kingdom of Saudi Arabia and the Government [in Arabic: State] of the United Arab Emirates to avoid double taxation and prevent tax evasion in matters of income and property taxes [in Arabic: to prevent double taxation in matters of income and property taxes and to prevent tax evasion].
United Arab Emirates.
Original.
23-05-2018
01-04-2019
54
Agreement between the Government of the Kingdom of Saudi Arabia and the Government of the Islamic Republic of Mauritania to prevent double taxation and to prevent tax evasion in matters of income and property taxes [in Arabic: to prevent double taxation in matters of income and property taxes and to prevent tax evasion].
Mauritania.
Original.
02-12-2018
N. p.
55
Convention between the Republic of Albania and the Kingdom of Saudi Arabia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Albania.
Original.
06-02-2019
N. p.
Article 3. Transparent entities.
Reservation.
Under Article 3.5(a) of the Convention, the Kingdom of Saudi Arabia reserves the right not to apply any of the provisions of Article 3 to its Covered Tax Agreements by the Convention.
Article 4. Entities with double residence.
Reservation.
Pursuant to Article 4.3(a) of the Convention, the Kingdom of Saudi Arabia reserves the right not to apply any of the provisions of Article 4 to its Covered Tax Agreements by the Convention.
Article 5. Application of methods to eliminate double taxation.
Reservation.
Under Article 5.8 of the Convention, the Kingdom of Saudi Arabia reserves the right not to apply any of the provisions of Article 5 in respect of its Covered Tax Agreements by the Convention.
Article 6. Purpose of the Covered Tax Agreements.
Notification of choice of optional provisions.
Under Article 6.6 of the Convention, the Kingdom of Saudi Arabia chooses to apply Article 6.3.
Notification of the text of the Preamble existing in the conventions included in the list.
Pursuant to Article 6.5 of the Convention, the Kingdom of Saudi Arabia considers that the following conventions do not fall within the scope of a reservation made under Article 6.4 and contain in the Preamble the wording referred to in Article 6.2. The text of the relevant paragraph in the Preamble is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
1
Algeria.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,'
2
Austria.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,'
3
Azerbaijan.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,’
4
Bangladesh.
"Wishing to conclude an agreement to prevent double taxation and to prevent tax evasion in the area of income taxes,"
5
Belarus.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,'
6
China.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,'
7
Czech Republic.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
8
Egypt.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
9
Ethiopia.
‘Wishing to conclude [sic] in order to avoid double taxation and to prevent tax evasion in the area of income taxes,’
10
France.
[Sic].
11
Gabon.
'Wishing to conclude a convention to prevent double taxation of income taxes and to prevent tax evasion,'
12
Greece.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,'
13
Hong Kong.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
14
Hungary.
‘Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes, and to develop and facilitate their relations;’
15
India.
"Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes, and with a view to promoting economic cooperation between the two countries,"
16
Ireland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
17
Italy.
'Wishing to conclude a convention to prevent double taxation of income and property taxes and to prevent tax evasion,'
18
Japan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
19
Jordan.
'Wishing to conclude a new convention to prevent double taxation and to prevent tax evasion in the area of income taxes;'
20
Kazakhstan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
21
Korea.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
22
Kyrgyzstan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
23
Luxembourg.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,'
24
Macedonia.
'Wishing to conclude a convention to prevent double taxation of income taxes and to prevent tax evasion,'
25
Malaysia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
26
Malta.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
27
Mexico.
"Wishing to conclude an agreement to avoid double taxation and to prevent tax evasion in the area of income taxes,"
28
Morocco.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and with a view to strengthening and developing their economic relations,'
29
The Netherlands.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
30
Pakistan.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes in order to promote and strengthen economic relations between the two countries,"
31
Poland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
32
Portugal.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, with the aim of promoting and strengthening economic relations between the two countries,'
33
Romania.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
34
Russia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,'
35
Singapore.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
36
South Africa.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,'
37
Spain.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,'
38
Sweden.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,'
39
Syria.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,'
40
Tajikistan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,'
41
Tunisia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
42
Turkey.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
43
Turkmenistan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,'
44
Ukraine.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,'
45
United Kingdom.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,'
46
Uzbekistan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,'
47
Venezuela.
‘Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
48
Vietnam.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
50
Cyprus.
'Wishing to conclude a convention to prevent double taxation of income taxes and to prevent tax evasion,'
52
Georgia.
'Wishing to conclude a convention to prevent double taxation of income and property taxes and to prevent tax evasion,'
54
Mauritania.
"Wishing to strengthen and develop its bilateral economic relations and to encourage investment by concluding a convention to prevent double taxation on income and property taxes and to prevent tax evasion",
55
Albania.
'Wishing to promote their mutual economic relations by concluding a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,'
Notification of listed conventions that do not contain the text of the Preamble agreed upon in the Convention
Pursuant to Article 6.6 of the Convention, the Kingdom of Saudi Arabia considers that the following conventions do not contain in their Preamble a reference to its desire to develop its economic relations or to strengthen cooperation in tax matters.
Number of the agreement listed
Other Contracting Jurisdiction
1
Algeria.
2
Austria.
3
Azerbaijan.
4
Bangladesh.
5
Belarus.
6
China.
7
Czech Republic.
8
Egypt.
9
Ethiopia.
10
France.
11
Gabon.
12
Greece.
13
Hong Kong.
14
Hungary.
15
India.
16
Ireland.
17
Italy.
18
Japan.
19
Jordan.
20
Kazakhstan.
21
Korea.
22
Kyrgyzstan.
23
Luxembourg.
24
Macedonia.
25
Malaysia.
26
Malta.
27
Mexico.
28
Morocco.
29
The Netherlands.
30
Pakistan.
31
Poland.
32
Portugal.
33
Romania.
34
Russia.
35
Singapore.
36
South Africa.
37
Spain.
38
Sweden.
39
Syria.
40
Tajikistan.
41
Tunisia.
42
Turkey.
43
Turkmenistan.
44
Ukraine.
45
United Kingdom.
46
Uzbekistan.
47
Venezuela.
48
Vietnam.
50
Cyprus.
52
Georgia.
54
Mauritania.
55
Albania.
Article 7. Measures to prevent the abuse of conventions.
No reservations.
Notification of existing provisions in the conventions included in the list.
Pursuant to Article 7.17(a) of the Convention, the Kingdom of Saudi Arabia considers that the following conventions are not subject to the reservation provided for in Article 7.15(b) and contain any of the provisions described in Article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
3
Azerbaijan.
Article 28
8
Egypt.
Article 27
9
Ethiopia.
Article 27
14
Hungary.
Article 28
15
India.
Article 26(2)
17
Italy.
Article 29
18
Japan.
Article 24
20
Kazakhstan.
Article 28
21
Korea.
Article 27
31
Poland.
Article 27
32
Portugal.
Article 27(2)
33
Romania.
Article 27
38
Sweden.
Article 28(1)
42
Turkey.
Article 27(2)
44
Ukraine.
Article 29
45
United Kingdom.
Article 28
47
Venezuela.
Article 27
49
Bulgaria.
Article 28(2)
51
Switzerland.
Article 28(1)
52
Georgia.
Article 28(2)
53
United Arab Emirates.
Article 29(3)
Article 8. Transactions with dividends.
Reservation.
Under Article 8.3(a) of the Convention, the Kingdom of Saudi Arabia reserves the right not to apply any of the provisions of Article 8 to its Covered Tax Agreements by the Convention.
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Reservation.
Pursuant to Article 9.6(a) of the Convention, the Kingdom of Saudi Arabia reserves the right not to apply Article 9.1 to its Covered Tax Agreements by the Convention.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservation.
Pursuant to Article 10.5(a) of the Convention, the Kingdom of Saudi Arabia reserves the right not to apply any of the provisions of Article 10 to its Covered Tax Agreements by the Convention.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Under Article 11(3)(a) of the Convention, the Kingdom of Saudi Arabia reserves the right not to apply any of the provisions of Article 11 to its Covered Tax Agreements by the Convention.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Notification of existing provisions in the conventions included in the list.
Pursuant to Article 12.5 of the Convention, the Kingdom of Saudi Arabia considers that the following conventions contain a provision described in Article 12(3)(a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Algeria.
Article 5.5(a).
2
Austria.
Article 5.3(c).
3
Azerbaijan.
Article 5.5(a).
4
Bangladesh.
Article 5.5(a).
5
Belarus.
Article 5.5.
6
China.
Article 5.5.
7
Czech Republic.
Article 5.5(a).
8
Egypt.
Article 5.5(a).
9
Ethiopia.
Article 5.5(a).
11
Gabon.
Article 5.5(a).
12
Greece.
Article 5.5(a).
13
Hong Kong.
Article 5.5(a).
14
Hungary.
Article 5.5.
15
India.
Article 5.5(a).
16
Ireland.
Article 5.6.
17
Italy.
Article 5.4.
18
Japan.
Article 5.5.
19
Jordan.
Article 5.5(a).
20
Kazakhstan.
Article 5.5(a).
21
Korea.
Article 5.5(a).
22
Kyrgyzstan.
Article 5.5(a).
23
Luxembourg.
Article 5.5.
24
Macedonia.
Article 5.5(a).
25
Malaysia.
Article 5.5(a).
26
Malta.
Article 5.5.
27
Mexico.
Article 5.5(a).
28
Morocco.
Article 5.5(a).
29
The Netherlands.
Article 5.3(c).
30
Pakistan.
Article 5.5(a).
31
Poland.
Article 5.5(a).
32
Portugal.
Article 5.5(a).
33
Romania.
Article 5.5(a).
34
Russia.
Article 5.5.
35
Singapore.
Article 5.5.
36
South Africa.
Article 5.5(a).
37
Spain.
Article 5.5.
38
Sweden.
Article 5.5.
39
Syria.
Article 5.3(c).
40
Tajikistan.
Article 5.5(a).
41
Tunisia.
Article 5.5(a).
42
Turkey.
Article 5.5(a).
43
Turkmenistan.
Article 5.5(a).
44
Ukraine.
Article 5.5(a).
45
United Kingdom.
Article 5.5.
46
Uzbekistan.
Article 5.5(a).
47
Venezuela.
Article 5.5(a).
48
Vietnam.
Article 5.5(a).
50
Cyprus.
Article 5.5(a).
51
Switzerland.
Article 5.5.
52
Georgia.
Article 5.5(a).
53
United Arab Emirates.
Article 5.4.
54
Mauritania.
Article 5.5.
55
Albania.
Article 5.5.
Pursuant to Article 12.6 of the Convention, the Kingdom of Saudi Arabia considers that the following conventions contain one of the provisions described in Article 12(3)(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Algeria.
Article 5.6.
2
Austria.
Article 5.6.
3
Azerbaijan.
Article 5.6.
4
Bangladesh.
Article 5.6.
5
Belarus.
Article 5.7.
6
China.
Article 5.6.
7
Czech Republic.
Article 5.6.
8
Egypt.
Article 5.6.
9
Ethiopia.
Article 5.6.
11
Gabon.
Article 5.6.
12
Greece.
Article 5.6.
13
Hong Kong.
Article 5.6.
14
Hungary.
Article 5.6.
15
India.
Article 5.6.
16
Ireland.
Article 5.7.
17
Italy.
Article 5.5.
18
Japan.
Article 5.6.
19
Jordan.
Article 5.6.
20
Kazakhstan.
Article 5.6.
21
Korea.
Article 5.6.
22
Kyrgyzstan.
Article 5.6.
23
Luxembourg.
Article 5.6.
24
Macedonia.
Article 5.6.
25
Malaysia.
Article 5.6.
26
Malta.
Article 5.6.
27
Mexico.
Article 5.7.
28
Morocco.
Article 5.7.
29
The Netherlands.
Article 5.5.
30
Pakistan.
Article 5.6.
31
Poland.
Article 5.6.
32
Portugal.
Article 5.6.
33
Romania.
Article 5.7.
34
Russia.
Article 5.6.
35
Singapore.
Article 5.6.
36
South Africa.
Article 5.6.
37
Spain.
Article 5.7.
38
Sweden.
Article 5.6.
39
Syria.
Article 5.5.
40
Tajikistan.
Article 5.6.
41
Tunisia.
Article 5.6.
42
Turkey.
Article 5.6.
43
Turkmenistan.
Article 5.6.
44
Ukraine.
Article 5.6.
45
United Kingdom.
Article 5.6.
46
Uzbekistan.
Article 5.6.
47
Venezuela.
Article 5.6.
48
Vietnam.
Article 5.6.
50
Cyprus.
Article 5.6.
51
Switzerland.
Article 5.6.
52
Georgia.
Article 5.6.
53
United Arab Emirates.
Article 5.7.
54
Mauritania.
Article 5.6.
55
Albania.
Article 5.6.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Notification of choice of optional provisions.
Under Article 13.7 of the Convention, the Kingdom of Saudi Arabia chooses to apply Option A under Article 13.1.
Notification of existing provisions in the conventions included in the list.
Pursuant to Article 13.7 of the Convention, the Kingdom of Saudi Arabia considers that the following conventions contain any of the provisions described in Article 13.5(a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Algeria.
Article 5.4.
2
Austria.
Article 5.4.
3
Azerbaijan.
Article 5.4.
4
Bangladesh.
Article 5.4.
5
Belarus.
Article 5.4.
6
China.
Article 5.4.
7
Czech Republic.
Article 5.4.
8
Egypt.
Article 5.4.
9
Ethiopia.
Article 5.4.
11
Gabon.
Article 5.4.
12
Greece.
Article 5.4.
13
Hong Kong.
Article 5.4.
14
Hungary.
Article 5.4.
15
India.
Article 5.4.
16
Ireland.
Article 5.4.
17
Italy.
Article 5.3.
18
Japan.
Article 5.4.
19
Jordan.
Article 5.4.
20
Kazakhstan.
Article 5.4.
21
Korea.
Article 5.4.
22
Kyrgyzstan.
Article 5.4.
23
Luxembourg.
Article 5.4.
24
Macedonia.
Article 5.4.
25
Malaysia.
Article 5.4.
26
Malta.
Article 5.4.
27
Mexico.
Article 5.4.
28
Morocco.
Article 5.4.
29
The Netherlands.
Article 5.4.
30
Pakistan.
Article 5.4.
31
Poland.
Article 5.4.
32
Portugal.
Article 5.4.
33
Romania.
Article 5.4.
34
Russia.
Article 5.4.
35
Singapore.
Article 5.4.
36
South Africa.
Article 5.4.
37
Spain.
Article 5.4.
38
Sweden.
Article 5.4.
39
Syria.
Article 5.4.
40
Tajikistan.
Article 5.4.
41
Tunisia.
Article 5.4.
42
Turkey.
Article 5.4.
43
Turkmenistan.
Article 5.4.
44
Ukraine.
Article 5.4.
45
United Kingdom.
Article 5.4.
46
Uzbekistan.
Article 5.4.
47
Venezuela.
Article 5.4.
48
Vietnam.
Article 5.4.
49
Bulgaria.
Article 5.4.
50
Cyprus.
Article 5.4.
51
Switzerland.
Article 5.4.
52
Georgia.
Article 5.4.
53
United Arab Emirates.
Article 5.4.
54
Mauritania.
Article 5.4.
55
Albania.
Article 5.4.
Article 14. Fragmentation of contracts.
No reservations.
Article 15. Definition of a person closely linked to an undertaking.
No reservations.
Article 16. Mutual agreement procedure.
No reservations.
Notification of existing provisions in the conventions included in the list.
Pursuant to Article 16.6.a of the Convention, the Kingdom of Saudi Arabia considers that the following conventions contain any of the provisions described in Article 16.4.a(i). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Algeria.
Article 25(1), first sentence.
2
Austria.
Article 25(1), first sentence.
3
Azerbaijan.
Article 25(1), first sentence.
4
Bangladesh.
Article 24(1), first sentence.
5
Belarus.
Article 25(1), first sentence.
6
China.
Article 25(1), first sentence.
7
Czech Republic.
Article 24(1), first sentence.
8
Egypt.
Article 24(1), first sentence.
9
Ethiopia.
Article 24(1), first sentence.
10
France.
Article 18(1), first sentence.
11
Gabon.
Article 24(1), first sentence.
12
Greece.
Article 25(1), first sentence.
13
Hong Kong.
Article 24(1), first sentence.
14
Hungary.
Article 25(1), first sentence.
15
India.
Article 24(1), first sentence.
16
Ireland.
Article 24(1), first sentence.
17
Italy.
Article 25(1), first sentence.
18
Japan.
Article 25(1), first sentence.
19
Jordan.
Article 24(1), first sentence.
20
Kazakhstan.
Article 24(1), first sentence.
21
Korea.
Article 24(1), first sentence.
22
Kyrgyzstan.
Article 24(1), first sentence.
23
Luxembourg.
Article 25(1), first sentence.
24
Macedonia.
Article 24(1), first sentence.
25
Malaysia.
Article 24(1), first sentence.
26
Malta.
Article 24(1), first sentence.
27
Mexico.
Article 24(1), first sentence.
28
Morocco.
Article 24(1), first sentence.
29
The Netherlands.
Article 24(1), first sentence.
30
Pakistan.
Article 25(1), first sentence.
31
Poland.
Article 24(1), first sentence.
32
Portugal.
Article 24(1), first sentence.
33
Romania.
Article 24(1), first sentence.
34
Russia.
Article 26(1), first sentence.
35
Singapore.
Article 24(1), first sentence.
36
South Africa.
Article 25(1), first sentence.
37
Spain.
Article 25(1), first sentence.
38
Sweden.
Article 25(1), first sentence.
39
Syria.
Article 25(1), first sentence.
40
Tajikistan.
Article 25(1), first sentence.
41
Tunisia.
Article 24(1), first sentence.
42
Turkey.
Article 24(1), first sentence.
43
Turkmenistan.
Article 25(1), first sentence.
44
Ukraine.
Article 25(1), first sentence.
45
United Kingdom.
Article 25(1), first sentence.
46
Uzbekistan.
Article 25(1), first sentence.
47
Venezuela.
Article 24(1), first sentence.
48
Vietnam.
Article 24(1), first sentence.
50
Cyprus.
Article 24(1), first sentence.
52
Georgia.
Article 25(1), first sentence.
54
Mauritania.
Article 25(1), first sentence.
55
Albania.
Article 25(1), first sentence.
Pursuant to Article 16(6)(b)(i) of the Convention, the Kingdom of Saudi Arabia considers that the following conventions contain a provision that determines that the cases to which the first sentence of Article 16(1) applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax agreement covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
10
France.
Article 18(1), second sentence.
17
Italy.
Article 25(1), second sentence.
34
Russia.
Article 26(1), second sentence.
39
Syria.
Article 25(1), second sentence.
45
United Kingdom.
Article 25(1), second sentence.
Pursuant to Article 16.6.b(ii) of the Convention, the Kingdom of Saudi Arabia considers that the following conventions contain a provision that determines that cases to which the first sentence of Article 16.1 applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Algeria.
Article 25(1), second sentence.
2
Austria.
Article 25(1), second sentence.
3
Azerbaijan.
Article 25(1), second sentence.
4
Bangladesh.
Article 24(1), second sentence.
5
Belarus.
Article 25(1), second sentence.
6
China.
Article 25(1), second sentence.
7
Czech Republic.
Article 24(1), second sentence.
8
Egypt.
Article 24(1), second sentence.
9
Ethiopia.
Article 24(1), second sentence.
11
Gabon.
Article 24(1), second sentence.
12
Greece.
Article 25(1), second sentence.
13
Hong Kong.
Article 24(1), second sentence.
14
Hungary.
Article 25(1), second sentence.
15
India.
Article 24(1), second sentence.
16
Ireland.
Article 24(1), second sentence.
18
Japan.
Article 25(1), second sentence.
19
Jordan.
Article 24(1), second sentence.
20
Kazakhstan.
Article 24(1), second sentence.
21
Korea.
Article 24(1), second sentence.
22
Kyrgyzstan.
Article 24(1), second sentence.
23
Luxembourg.
Article 25(1), second sentence.
24
Macedonia.
Article 24(1), second sentence.
25
Malaysia.
Article 24(1), second sentence.
26
Malta.
Article 24(1), second sentence.
27
Mexico.
Article 24(1), second sentence.
28
Morocco.
Article 24(1), second sentence.
29
The Netherlands.
Article 24(1), second sentence.
30
Pakistan.
Article 25(1), second sentence.
31
Poland.
Article 24(1), second sentence.
32
Portugal.
Article 24(1), second sentence.
33
Romania.
Article 24(1), second sentence.
35
Singapore.
Article 24(1), second sentence.
36
South Africa.
Article 25(1), second sentence.
37
Spain.
Article 25(1), second sentence.
38
Sweden.
Article 25(1), second sentence.
40
Tajikistan.
Article 25(1), second sentence.
41
Tunisia.
Article 24(1), second sentence.
42
Turkey.
Article 24(1), second sentence.
43
Turkmenistan.
Article 25(1), second sentence.
44
Ukraine.
Article 25(1), second sentence.
45
United Kingdom.
Article 25(1), second sentence.
46
Uzbekistan.
Article 25(1), second sentence.
47
Venezuela.
Article 24(1), second sentence.
48
Vietnam.
Article 24(1), second sentence.
49
Bulgaria.
Article 24(1), second sentence.
50
Cyprus.
Article 24(1), second sentence.
51
Switzerland.
Article 25(1), second sentence.
52
Georgia.
Article 25(1), second sentence.
53
United Arab Emirates.
Article 25(1), second sentence.
54
Mauritania.
Article 25(1), second sentence.
55
Albania.
Article 25(1), second sentence.
Notification of listed conventions that do not contain existing provisions.
Pursuant to Article 16.6.c(ii) of the Convention, the Kingdom of Saudi Arabia considers that the following conventions do not contain any of the provisions described in Article 16.4(b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
27
Mexico.
42
Turkey.
45
United Kingdom.
51
Switzerland.
Pursuant to Article 16.6(d)(ii) of the Convention, the Kingdom of Saudi Arabia considers that the following convention does not contain any of the provisions described in Article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
32
Portugal.
Article 17. Correlative adjustments.
No reservations.
Notification of existing provisions in the conventions included in the list.
Pursuant to Article 17.4 of the Convention, the Kingdom of Saudi Arabia considers that the following tax treaties contain one of the provisions described in Article 17.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Algeria.
Article 9.2.
2
Austria.
Article 9.2.
3
Azerbaijan.
Article 9.2.
4
Bangladesh.
Article 9.2.
5
Belarus.
Article 9.2.
6
China.
Article 9.2.
7
Czech Republic.
Article 9.2.
8
Egypt.
Article 9.2.
9
Ethiopia.
Article 9.2.
11
Gabon.
Article 9.2.
12
Greece.
Article 9.2.
13
Hong Kong.
Article 9.2.
14
Hungary.
Article 9.2.
15
India.
Article 9.2.
16
Ireland.
Article 9.2.
17
Italy.
Article 9.2.
18
Japan.
Article 9.2.
19
Jordan.
Article 9.2.
20
Kazakhstan.
Article 9.2.
21
Korea.
Article 9.2.
22
Kyrgyzstan.
Article 9.2.
23
Luxembourg.
Article 9.2.
24
Macedonia.
Article 9.2.
25
Malaysia.
Article 9.2.
26
Malta.
Article 9.2.
27
Mexico.
Article 9.2.
28
Morocco.
Article 9.2.
29
The Netherlands.
Article 9.2.
30
Pakistan.
Article 9.2.
31
Poland.
Article 9.2.
32
Portugal.
Article 9.2.
33
Romania.
Article 9.2.
34
Russia.
Article 9.2.
35
Singapore.
Article 9.2.
36
South Africa.
Article 9.2.
37
Spain.
Article 9.2.
38
Sweden.
Article 9.2.
39
Syria.
Article 9.2.
40
Tajikistan.
Article 9.2.
41
Tunisia.
Article 9.2.
42
Turkey.
Article 9.2.
43
Turkmenistan.
Article 9.2.
44
Ukraine.
Article 9.2.
45
United Kingdom.
Article 9.2.
46
Uzbekistan.
Article 9.2.
47
Venezuela.
Article 9.2.
48
Vietnam.
Article 9.2.
49
Bulgaria.
Article 9.2.
50
Cyprus.
Article 9.2.
51
Switzerland.
Article 9.2.
52
Georgia.
Article 9.2.
53
United Arab Emirates.
Article 9.2.
54
Mauritania.
Article 9.2.
55
Albania.
Article 9.2.
Australia
Reservations and notifications made by Australia at the time of deposit of the instrument of ratification, acceptance or approval pursuant to articles 28.5 and 29.1 of the Convention
Article 2. Interpretation of terms.
Notification. Conventions covered by the Multilateral Convention.
Under article 2.1 (a) (ii) of the Convention, Australia wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/amending instrument
Date of signature
Date of entry into force
1
Agreement between the Government of Australia and the Government of the Argentine Republic to avoid double taxation and prevent tax evasion in respect of income taxes.
Argentina.
Original (including Protocol).
27-08-1999
30-12-1999
2
Agreement between Australia and the Republic of Austria to prevent double taxation and to prevent tax evasion of income taxes.
Austria.
Original.
08-07-1986
01-09-1988
3
Agreement between Australia and the Kingdom of Belgium to prevent double taxation and prevent tax evasion in the area of income taxes.
Belgium.
Original.
13-10-1977
01-11-1979
Instrument amending (a).
20-03-1984
20-09-1986
Instrument amending (b).
24-06-2009
12-05-2014
4
Australia-Canada agreement to avoid double taxation and prevent tax evasion in the area of income taxes.
Canada.
Original.
21-05-1980
29-04-1981
Instrument amending (a).
23-01-2002
18-12-2002
5
Agreement between Australia and the Republic of Chile on the avoidance of double taxation in relation to income taxes and property granted under employment,
fringe benefits
and to prevent tax evasion.
Chile.
Original (including Protocol).
10-03-2010
08-02-2013
6
Agreement between the Government of Australia and the Government of the People's Republic of China to prevent double taxation and to prevent tax evasion of income taxes.
China.
Original.
17-11-1988
28-12-1990
7
Agreement between Australia and the Czech Republic to avoid double taxation and prevent tax evasion of income taxes.
Czech Republic.
Original.
28-03-1995
27-11-1995
8
Agreement between the Government of Australia and the Government of the Kingdom of Denmark to prevent double taxation and to prevent tax evasion of income taxes.
Denmark.
Original.
01-04-1981
27-10-1981
9
Australia-Fiyi agreement to avoid double taxation and prevent tax evasion of income taxes.
Fiji.
Original.
15-10-1990
28-12-1990
10
Agreement between the Government of Australia and the Government of Finland to prevent double taxation of income taxes and to prevent tax evasion.
Finland.
Original (including Protocol).
20-11-2006
10-11-2007
11
Agreement between the Government of Australia and the Government of the French Republic to prevent double taxation of income taxes and prevent tax evasion.
France.
Original (including Protocol).
20-06-2006
01-06-2009
12
Agreement between Australia and the Republic of Hungary to prevent double taxation and to prevent tax evasion of income taxes.
Hungary.
Original.
29-11-1990
10-04-1992
13
Agreement between the Government of Australia and the Government of the Republic of India to prevent double taxation and prevent tax evasion of income taxes.
India.
Original.
25-07-1991
30-12-1991
Instrument amending (a).
16-12-2011
02-04-2013
14
Agreement between the Government of Australia and the Government of the Republic of Indonesia to prevent double taxation and to prevent tax evasion of income taxes.
Indonesia.
Original.
22-04-1992
14-12-1992
15
Agreement between the Government of Australia and the Government of Ireland to avoid double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Ireland.
Original.
31-05-1983
21-12-1983
16
Agreement between Australia and the Italian Republic to prevent double taxation and prevent tax evasion in respect of income taxes.
Italy.
Original.
14-12-1982
05-11-1985
17
Australia-Japan agreement to avoid double taxation and prevent tax evasion in the area of income taxes.
Japan.
Original (including Protocol and Exchange of Letters).
31-01-2008
03-12-2008
18
Agreement between Australia and the Republic of Kiribati to Prevent Double Taxation and Prevent Tax Evasion in Income Tax.
Kiribati.
Original.
25-03-1991
28-06-1991
19
Agreement between the Government of Australia and the Government of the Republic of Korea to prevent double taxation and prevent tax evasion of income taxes.
Korea.
Original (including Protocol).
12-07-1982
01-01-1984
20
Agreement between the Government of Australia and the Government of Malaysia to prevent double taxation and prevent tax evasion in respect of income taxes.
Malaysia.
Original.
20-08-1980
26-06-1981
Instrument amending (a).
02-08-1999
27-06-2000
Instrument amending (b).
28-07-2002
23-07-2003
Instrument amending (c).
24-02-2010
08-08-2011
21
Agreement between Australia and Malta to avoid double taxation and prevent tax evasion in the area of income taxes.
Malta.
Original.
09-05-1984
20-05-1985
22
Agreement between the Government of Australia and the Government of the United Mexican States to prevent double taxation and to prevent tax evasion of income taxes.
Mexico.
Original (including Protocol).
09-09-2002
31-12-2003
23
Agreement between Australia and the Kingdom of the Netherlands to prevent double taxation and prevent tax evasion in respect of income taxes.
The Netherlands.
Original (including Protocol).
17-03-1976
27-09-1976
Instrument amending (a).
30-06-1986
01-05-1987
24
Agreement between Australia and New Zealand to prevent double taxation of income taxes and wage supplements and to prevent tax evasion.
New Zealand.
Original.
26-06-2009
19-03-2010
25
Agreement between Australia and the Kingdom of Norway to prevent double taxation of income taxes and to prevent tax evasion.
Norway.
Original.
08-08-2006
12-09-2007
26
Agreement between Australia and the Independent State of Papua New Guinea to prevent double taxation and prevent tax evasion in respect of income taxes.
Papua New Guinea.
Original.
24-05-1989
29-12-1989
27
Agreement between the Government of Australia and the Government of the Republic of the Philippines to prevent double taxation and prevent tax evasion of income taxes.
Philippines.
Original.
11-05-1979
17-06-1980
28
Agreement between Australia and the Republic of Poland to prevent double taxation and to prevent tax evasion of income taxes.
Poland.
Original.
07-05-1991
04-03-1992
29
Agreement between Australia and Romania to prevent double taxation and prevent tax evasion in the area of income taxes.
Romania.
Original (including Protocol).
02-02-2000
11-04-2001
30
Agreement between the Government of Australia and the Government of the Republic of the Russian Federation to prevent double taxation and to prevent tax evasion in respect of income taxes.
Russian Federation.
Original (including Protocol).
07-09-2000
17-12-2003
31
Agreement between the Government of the Commonwealth of Australia and the Government of the Republic of Singapore to prevent double taxation and prevent tax evasion of income taxes.
Singapore.
Original.
11-02-1969
04-06-1969
Instrument amending (a).
16-10-1989
05-01-1990
Instrument amending (b).
08-09-2009
22-12-2010
32
Convention between Australia and the Slovak Republic to prevent double taxation and prevent tax evasion of income taxes.
Slovak Republic.
Original.
24-08-1999
22-12-1999
33
Agreement between the Government of Australia and the Government of the Republic of South Africa to prevent double taxation and prevent tax evasion of income taxes.
South Africa.
Original (including Protocol).
01-07-1999
21-12-1999
Instrument amending (a).
31-03-2008
12-11-2008
34
Agreement between Australia and the Kingdom of Spain to prevent double taxation and prevent tax evasion in the area of income taxes.
Spain.
Original (including Protocol).
24-03-1992
10-12-1992
35
Agreement between Australia and the Socialist Democratic Republic of Sri Lanka to prevent double taxation and prevent tax evasion of income taxes.
Sri Lanka.
Original.
18-12-1989
21-10-1991
36
Agreement between the Government of Australia and the Government of Sweden to avoid double taxation and prevent tax evasion in the area of income taxes.
Sweden.
Original.
14-01-1981
04-09-1981
37
Agreement between Australia and the Swiss Confederation on the prevention of double taxation and tax evasion in the area of income taxes, with Protocol.
Switzerland.
Original (including Protocol).
30-07-2013
14-10-2014
38
Agreement between Australia and the Kingdom of Thailand to prevent double taxation and prevent tax evasion in respect of income taxes.
Thailand.
Original.
31-08-1989
27-12-1989
39
Agreement between the Government of Australia and the Government of the Republic of Turkey to prevent double taxation of income taxes and prevent tax evasion.
Turkey.
Original (including Protocol).
28-04-2010
05-06-2013
40
Agreement between the Government of Australia and the Government of the United Kingdom of Great Britain and Northern Ireland to prevent double taxation and to prevent tax evasion of income taxes and capital gains.
United Kingdom.
Original (including Exchange of Notes).
21-08-2003
17-12-2003
41
Agreement between the Government of Australia and the Government of the United States of America to prevent double taxation and prevent tax evasion of income taxes.
America.
Original.
06-08-1982
31-10-1983
Instrument amending (a).
27-09-2001
12-05-2003
42
Agreement between the Government of Australia and the Government of the Socialist Republic of Vietnam to prevent double taxation and to prevent tax evasion of income taxes.
Vietnam.
Original.
13-04-1992
30-12-1992
Instrument amending (a).
22-11-1996
23-07-1997
Instrument amending (b).
05-08-2002
11-02-2003
Article 3. Transparent entities.
Reservation.
Under Article 3.5(d) of the Convention, Australia reserves the right not to apply paragraph 1 to any of its Covered Tax Agreements which already contain any of the provisions described in Article 3.4 which identify in detail the treatment of specific factual patterns and types of entities or instruments. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
11
France.
Articles 4.5, 29.1 and 29.2, Protocol 2.
17
Japan.
Article 4.5.
Notification of existing provisions in the conventions included in the list.
Under article 3.6 of the Convention, Australia considers that the following conventions contain any of the provisions described in article 3.4 that are not subject to any of the reservations provided for in article 3.5(c) to (e). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
22
Mexico.
Article 4.3.
24
New Zealand.
Article 1.2.
41
America.
Part of Article 4.1(a)(iv) and 4.1(b)(iii) of Convention 41, as amended by Article 3 of its Instrument of Amendment (a).
Article 4. Entities with double residence.
Reservation.
According to Article 4.3(e) of the Convention, Australia reserves the right to replace the last sentence of Article 4.1, for the purposes of its tax treaties, with the following: ‘In the absence of such an agreement, that person shall not be entitled to the reliefs or exemptions provided for in the Covered Tax Agreement’.
Notification of existing provisions in the conventions included in the list.
Under article 4.4 of the Convention, Australia considers that the following conventions contain any of the provisions described in article 4.2 that are not subject to any of the reservations provided for in article 4.3(b) to (d). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Argentina.
Article 4.4.
2
Austria.
Article 4.4.
3
Belgium.
Article 4.4.
4
Canada.
Article 4.4.
5
Chile.
Article 4.3.
6
China.
Article 4.4.
7
Czech Republic.
Article 4.5.
8
Denmark.
Article 4.4.
9
Fiji.
Article 4.5.
10
Finland.
Article 4.5.
11
France.
Article 4.4.
12
Hungary.
Article 4.4.
13
India.
Article 4.3.
14
Indonesia.
Article 4.4.
15
Ireland.
Article 4.4.
16
Italy.
Article 4.4.
17
Japan.
Article 4.3 and part of Article 4.4, Protocol 4.
18
Kiribati.
Article 4.4.
19
Korea.
Article 4.4 and the last part of the second sentence of Article 25.3.
20
Malaysia.
Article 4.4.
21
Malta.
Article 4.5.
22
Mexico.
Article 4.5.
23
The Netherlands.
Article 4.4.
24
New Zealand.
Article 4.3.
25
Norway.
Article 4.4.
26
Papua New Guinea.
Article 4.4 and 4.5.
27
Philippines.
Article 4.5.
28
Poland.
Article 4.4.
29
Romania.
Article 4.4.
30
Russian Federation.
Article 4.4.
31
Singapore.
Article 3.3.
32
Slovak Republic.
Article 4.5.
33
South Africa.
Article 4.4 of Convention 33, as amended by Article 3 of its Instrument of Amendment (a).
34
Spain.
Article 4.4.
35
Sri Lanka.
Article 4.5.
36
Sweden.
Article 4.4.
37
Switzerland.
Article 4.3.
38
Thailand.
Article 4.5.
40
United Kingdom.
Article 4.4.
42
Vietnam.
Article 4.4.
Article 6. Purpose of the Covered Tax Agreements.
Notification of choice of optional provisions.
Under article 6.6 of the Convention, Australia opts to apply article 6.3.
Notification of the text of the Preamble existing in the conventions included in the list.
Under article 6.5 of the Convention, Australia considers that the following conventions do not fall within the scope of a reservation made under article 6.4 and contain in the Preamble the wording referred to in article 6.2. The text of the relevant paragraph in the Preamble is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
1
Argentina.
‘Desiring to conclude an agreement to avoid double taxation and prevent tax evasion in the area of income taxes,’.
2
Austria.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
3
Belgium.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
4
Canada.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
5
Chile.
'Wishing to conclude a convention to avoid double taxation in relation to income taxes and employment benefits,
fringe benefits
and to prevent tax evasion,’.
6
China.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
7
Czech Republic.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
8
Denmark.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
9
Fiji.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
10
Finland.
'Wishing to conclude a convention to prevent double taxation of income taxes and to prevent tax evasion'.
11
France.
'Wishing to conclude a convention to prevent double taxation of income taxes and to prevent tax evasion'.
12
Hungary.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
13
India.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
14
Indonesia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
15
Ireland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains,'.
16
Italy.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
17
Japan.
'Wishing to conclude a new convention to prevent double taxation and prevent tax evasion in the area of income taxes,'.
18
Kiribati.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
19
Korea.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
20
Malaysia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
21
Malta.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
22
Mexico.
'Wishing to conclude an agreement to avoid double taxation and to prevent tax evasion in the area of income taxes,'.
23
The Netherlands.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
24
New Zealand.
'Wishing to conclude a convention to prevent double taxation on income taxes and wage supplements and to prevent tax evasion'.
25
Norway.
'Wishing to conclude a convention to prevent double taxation of income taxes and to prevent tax evasion'.
26
Papua New Guinea.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
27
Philippines.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
28
Poland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
29
Romania.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
30
Russian Federation.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
31
Singapore.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
32
Slovak Republic.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
33
South Africa.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
34
Spain.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
35
Sri Lanka.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
36
Sweden.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
37
Switzerland.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
38
Thailand.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
39
Turkey.
'Wishing to conclude a convention to prevent double taxation of income taxes and to prevent tax evasion'.
40
United Kingdom.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains,'.
41
America.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
42
Vietnam.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
Notification of listed conventions that do not contain the text of the Preamble agreed upon in the Convention
Under article 6.6 of the Convention, Australia considers that the following conventions do not contain in their Preamble reference to its desire to develop its economic relations or to strengthen tax cooperation.
Number of the agreement listed
Other Contracting Jurisdiction
1
Argentina.
2
Austria.
3
Belgium.
4
Canada.
5
Chile.
6
China.
7
Czech Republic.
8
Denmark.
9
Fiji.
10
Finland.
11
France.
12
Hungary.
13
India.
14
Indonesia.
15
Ireland.
16
Italy.
17
Japan.
18
Kiribati.
19
Korea.
20
Malaysia.
21
Malta.
22
Mexico.
23
The Netherlands.
24
New Zealand.
25
Norway.
26
Papua New Guinea.
27
Philippines.
28
Poland.
29
Romania.
30
Russian Federation.
31
Singapore.
32
Slovak Republic.
33
South Africa.
34
Spain.
35
Sri Lanka.
36
Sweden.
37
Switzerland.
38
Thailand.
39
Turkey.
40
United Kingdom.
41
America.
42
Vietnam.
Article 7. Measures to prevent the abuse of conventions.
Notification of choice of optional provisions.
Under article 7.17 (b) of the Convention, Australia opts to apply article 7.4.
Notification of existing provisions in the conventions included in the list.
Under article 7.17 (a) of the Convention, Australia considers that the following conventions are not subject to the reservation provided for in article 7.15 (b) and contain any of the provisions described in article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
5
Chile.
Article 27.1.
6
China.
Article 4.5.
10
Finland.
Articles 10.7, 11.9 and 12.7.
15
Ireland.
Part of Article 11.6, second sentence, and Articles 12.7 and 13.7.
17
Japan.
Articles 10.11, 11.10 and 12.8.
22
Mexico.
Articles 11.8 and 12.8.
24
New Zealand.
Articles 10.9, 11.9, 12.7 and 14.5, second sentence.
25
Norway.
Articles 10.7, 11.9 and 12.7.
33
South Africa.
Article 10.7 of Convention 33, as amended by Article 5 of its Instrument of Amendment (a); Article 11.9 of Convention 33, as amended by Article 6 of its Instrument of Amendment (a); and Article 12.7 of Convention 33, as amended by Article 7 of its Instrument of Amendment (a).
37
Switzerland.
Protocol 1.
40
United Kingdom.
Articles 10.7, 11.9, 12.7 and 20.5.
Article 8. Transactions with dividends.
Notification of existing provisions in the conventions included in the list.
Under article 8.4 of the Convention, Australia considers that the following conventions contain any of the provisions described in article 8.1 that are not subject to any of the reservations provided for in article 8.3(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Argentina.
Article 10(2)(a)(i) and 10(2)(b)(i).
4
Canada.
Article 10(2)(a)(i) and 10.2.a)(ii) of Convention 4, as amended by Article 8 of its Instrument of Amendment (a).
5
Chile.
Article 10(2)(a).
7
Czech Republic.
Article 10(2)(b)(i).
10
Finland.
Article 10(2)(a) and 10.3.
11
France.
Article 10(2)(a) and 10(2)(b).
17
Japan.
Article 10(2)(a) and 10.3.
20
Malaysia.
Article 10(2)(a)(i) of Convention 20, as amended by Article 2 of its Instrument of Amendment (b).
22
Mexico.
Article 10(2)(a).
24
New Zealand.
Article 10(2)(a) and 10.3.
25
Norway.
Article 10(2)(a) and 10.3.
27
Philippines.
Article 10(2)(a).
29
Romania.
Article 10(2)(a).
30
Russian Federation.
Article 10(2)(a).
33
South Africa.
Article 10(2)(a) of Convention 33, as amended by Article 5 of its Instrument of Amendment (a).
37
Switzerland.
Article 10(2)(a) and 10.3.
39
Turkey.
Article 10(2)(a).
40
United Kingdom.
Article 10(2)(a) and 10.3.
41
America.
Article 10(2)(a) and 10.3 of Convention 41, as amended by Article 6 of its Instrument of Amendment (a).
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Reservation.
Under article 9.6 (e) of the Convention, Australia reserves the right not to apply article 9.1 (b) to any of its tax treaties which already contain a provision of the kind described in article 9.1 which applies to the disposition of rights other than shares. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Argentina.
Article 13(2)
4
Canada.
Article 13(4) of Convention 4, as amended by Article 11 of its Instrument of Amendment (a).
5
Chile.
Article 13.4.
10
Finland.
Article 13.4.
11
France.
Article 13.4.
15
Ireland.
Article 14.1, 14.2.b)(iii), 14.2.b)(iv) and 14.2.c(iii).
17
Japan.
Article 13(2)
20
Malaysia.
Article 13(4) of Convention 20, as amended by Article 6 of its Instrument of Amendment (a).
22
Mexico.
Article 13(2)
24
New Zealand.
Article 13.4.
25
Norway.
Article 13.4.
29
Romania.
Article 13.4.
30
Russian Federation.
Article 13.4.
32
Slovak Republic.
Article 13.4.
33
South Africa.
Article 13(4) of Convention 33, as amended by Article 8 of its Instrument of Amendment (a).
37
Switzerland.
Article 13.4.
39
Turkey.
Article 13.4.
40
United Kingdom.
Article 13.4.
41
America.
Article 13(1), 13.2.a, 13.2.b)(ii) and 13.2.b)(iii).
Notification of existing provisions in the conventions included in the list.
Under article 9.7 of the Convention, Australia considers that the following conventions contain any of the provisions described in article 9.1. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Argentina.
Article 13(2)
2
Austria.
Article 13(1), 13.2.a)(iii) and 13.2.b)(iii).
3
Belgium.
Article 13(1), 13.2.a)(iii) and 13.2.b)(iii).
4
Canada.
Article 13(4) of Convention 4, as amended by Article 11 of its Instrument of Amendment (a).
5
Chile.
Article 13.4.
6
China.
Article 13.4.
7
Czech Republic.
Article 13.4.
8
Denmark.
Article 13(1), 13.2.a)(iii) and 13.2.b)(iii).
9
Fiji.
Article 13.4.
10
Finland.
Article 13.4.
11
France.
Article 13.4.
12
Hungary.
Article 13.4.
13
India.
Article 13.4.
14
Indonesia.
Article 13.4.
15
Ireland.
Article 14.1, 14.2.b)(iii), 14.2.b)(iv) and 14.2.c(iii).
16
Italy.
Article 13(1), 13.2.a)(iii) and 13.2.b)(iii).
17
Japan.
Article 13(2)
18
Kiribati.
Article 13.4.
19
Korea.
Article 13(1), 13.2.a)(iii) and 13.2.b)(iii).
20
Malaysia.
Article 13(4) of Convention 20, as amended by Article 6 of its Instrument of Amendment (a).
21
Malta.
Article 13(2)
22
Mexico.
Article 13(2)
23
The Netherlands.
Article 13(1), 13.2.a)(iii) and 13.2.b)(iii).
24
New Zealand.
Article 13.4.
25
Norway.
Article 13.4.
26
Papua New Guinea.
Article 13.4.
27
Philippines.
Article 13(1), 13.2.a)(iii) and 13.2.b)(iii).
28
Poland.
Article 13.4.
29
Romania.
Article 13.4.
30
Russian Federation.
Article 13.4.
31
Singapore.
Article 10A.4 of Convention 31, as amended by Article 12 of its Instrument of Amendment (a).
32
Slovak Republic.
Article 13.4.
33
South Africa.
Article 13(4) of Convention 33, as amended by Article 8 of its Instrument of Amendment (a).
34
Spain.
Article 13.4.
35
Sri Lanka.
Article 13.4.
36
Sweden.
Article 13(1), 13.2.a)(iii) and 13.2.b)(iii).
37
Switzerland.
Article 13.4.
38
Thailand.
Article 13.4.
39
Turkey.
Article 13.4.
40
United Kingdom.
Article 13.4.
41
America.
Article 13(1), 13.2.a(iii), 13.2.b(ii) and 13.2.b(iii).
42
Vietnam.
Article 13.4.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservation.
Under article 10.5 (a) of the Convention, Australia reserves the right not to apply any of the provisions of article 10 to its Covered Tax Agreements by the Convention.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Notification of existing provisions in the conventions included in the list.
Under article 11.4 of the Convention, Australia considers that the following conventions contain one of the provisions described in article 11.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
3
Belgium.
Article 9.4 of Convention 3, as amended by Article 2 of its Instrument of Amendment (a), and Article 27.1.
4
Canada.
Article 26A of Convention 4, as amended by Article 16 of its Instrument of Amendment (a).
9
Fiji.
Article 9.3.
11
France.
Article 29(4).
15
Ireland.
Article 10.3.
16
Italy.
Protocol 3.
19
Korea.
Article 9.4.
40
United Kingdom.
Article 24
41
America.
Article 1.3 and 1.4 of Convention 41, as amended by Article 1 of its Instrument of Amendment (a).
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Reservation.
Under article 12.4 of the Convention, Australia reserves the right not to apply any of the provisions of article 12 to its Covered Tax Agreements by the Convention.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Reservation.
Under article 13.6 (b) of the Convention, Australia reserves the right not to apply article 13.2 to its tax treaties which explicitly provide that a list of specific activities shall be deemed not to constitute a permanent establishment unless each of the activities is preparatory or auxiliary. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
10
Finland.
Article 5.6.
24
New Zealand.
Article 5.7.
33
South Africa.
Article 5.6 of Convention 33, as amended by Article 4 of its Instrument of Amendment (a).
Notification of choice of optional provisions.
In accordance with Article 13.7 of the Convention, Australia chooses to apply Option A of Article 13.1.
Notification of existing provisions in the conventions included in the list.
Under article 13.7 of the Convention, Australia considers that the following conventions contain one of the provisions described in article 13.5 (a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Argentina.
Article 5.3.
2
Austria.
Article 5.3.
3
Belgium.
Article 5.3.
4
Canada.
Article 5.3.
5
Chile.
Article 5.6.
6
China.
Article 5.4.
7
Czech Republic.
Article 5.3.
8
Denmark.
Article 5.3.
9
Fiji.
Article 5.3.
10
Finland.
Article 5.6.
11
France.
Article 5.3.
12
Hungary.
Article 5.3.
13
India.
Article 5.4.
14
Indonesia.
Article 5.3.
15
Ireland.
Article 5.3.
16
Italy.
Article 5.3.
17
Japan.
Article 5.6.
18
Kiribati.
Article 5.3.
19
Korea.
Article 5.4.
20
Malaysia.
Article 5.3.
21
Malta.
Article 5.3.
22
Mexico.
Article 5.5.
23
The Netherlands.
Article 5.3.
24
New Zealand.
Article 5.7.
25
Norway.
Article 5.5.
26
Papua New Guinea.
Article 5.3.
27
Philippines.
Article 5.3.
28
Poland.
Article 5.3.
29
Romania.
Article 5.3.
30
Russian Federation.
Article 5.3.
31
Singapore.
Article 4.4 of Convention 31, as amended by Article 4 of its Instrument of Amendment (a).
32
Slovak Republic.
Article 5.3.
33
South Africa.
Article 5.6 of Convention 33, as amended by Article 4 of its Instrument of Amendment (a).
34
Spain.
Article 5.3.
35
Sri Lanka.
Article 5.6.
36
Sweden.
Article 5.3.
37
Switzerland.
Article 5.5.
38
Thailand.
Article 5.3.
39
Turkey.
Article 5.4.
40
United Kingdom.
Article 5.5.
41
America.
Article 5.3.
42
Vietnam.
Article 5.3.
Article 14. Fragmentation of contracts.
Reservation.
Under article 14.3.b of the Convention, Australia reserves the right not to apply any of the provisions of article 14 in respect of the provisions of its tax treaties relating to the exploration or exploitation of natural resources. The following convention contains provisions falling within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
25
Norway.
Article 20.3.
Notification of existing provisions in the conventions included in the list.
Under article 14.4 of the Convention, Australia considers that the following conventions contain any of the provisions described in article 14.2 that are not subject to any of the reservations provided for in article 14(3)(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
5
Chile.
Article 5.5.
10
Finland.
Article 5.5.
11
France.
Article 5.5.
17
Japan.
Article 5.5.
24
New Zealand.
Article 5.6.
25
Norway.
Article 5.4.
33
South Africa.
Article 5.5 of Convention 33, as amended by Article 4 of its Instrument of Amendment (a).
37
Switzerland.
Protocol 4.
39
Turkey.
Protocol 2.
40
United Kingdom.
Article 5.4.
Article 16. Mutual agreement procedure.
Notification of existing provisions in the conventions included in the list.
Under article 16.6 (a) of the Convention, Australia considers that the following conventions contain one of the provisions described in article 16.4 (a)(i). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Argentina.
Article 25(1), first sentence.
2
Austria.
Article 24(1), first sentence.
3
Belgium.
Article 25(1), first sentence.
4
Canada.
Article 24.1.
5
Chile.
Article 25(1), first sentence.
6
China.
Article 24(1), first sentence.
7
Czech Republic.
Article 24(1), first sentence.
8
Denmark.
Article 24(1), first sentence.
9
Fiji.
Article 26(1), first sentence.
10
Finland.
Article 24(1), first sentence.
11
France.
Article 24(1), first sentence.
12
Hungary.
Article 25(1), first sentence.
13
India.
Article 25(1), first sentence.
14
Indonesia.
Article 25(1), first sentence.
15
Ireland.
Article 26(1), first sentence.
16
Italy.
Article 25(1), first sentence.
17
Japan.
Article 27(1), first sentence.
18
Kiribati.
Article 24(1), first sentence.
19
Korea.
Article 25(1), first sentence.
20
Malaysia.
Article 24(1), first sentence.
21
Malta.
Article 24(1), first sentence.
22
Mexico.
Article 24(1), first sentence.
23
The Netherlands.
Article 24(1), first sentence.
24
New Zealand.
Article 25(1), first sentence.
25
Norway.
Article 25(1), first sentence.
26
Papua New Guinea.
Article 24(1), first sentence.
27
Philippines.
Article 25(1), first sentence.
28
Poland.
Article 25(1), first sentence.
29
Romania.
Article 24(1), first sentence.
30
Russian Federation.
Article 24(1), first sentence.
31
Singapore.
Article 20.1.
32
Slovak Republic.
Article 24(1), first sentence.
33
South Africa.
Article 24(1), first sentence.
34
Spain.
Article 24(1), first sentence.
35
Sri Lanka.
Article 24(1), first sentence.
36
Sweden.
Article 25(1), first sentence.
37
Switzerland.
Article 24(1), first sentence.
38
Thailand.
Article 25(1), first sentence.
39
Turkey.
Article 25(1), first sentence.
40
United Kingdom.
Article 26.1.
41
America.
Article 24(1)(a), first sentence.
42
Vietnam.
Article 24(1), first sentence.
Under article 16.6 (b)(i) of the Convention, Australia considers that the following conventions contain a provision that determines that the cases to which the first sentence of article 16.1 applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax agreement covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
16
Italy.
Article 25(1), second sentence.
20
Malaysia.
Article 24(1), second sentence.
27
Philippines.
Article 25(1), second sentence.
Under article 16.6 (b)(ii) of the Convention, Australia considers that the following conventions contain a provision determining that cases to which the first sentence of article 16.1 applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Argentina.
Article 25(1), second sentence.
2
Austria.
Article 24(1), second sentence.
3
Belgium.
Article 25(1), second sentence.
5
Chile.
Article 25(1), second sentence.
6
China.
Article 24(1), second sentence.
7
Czech Republic.
Article 24(1), second sentence.
8
Denmark.
Article 24(1), second sentence.
9
Fiji.
Article 26(1), second sentence.
10
Finland.
Article 24(1), second sentence.
11
France.
Article 24(1), second sentence.
12
Hungary.
Article 25(1), second sentence.
13
India.
Article 25(1), second sentence.
14
Indonesia.
Article 25(1), second sentence.
15
Ireland.
Article 26(1), second sentence.
17
Japan.
Article 27(1), second sentence.
18
Kiribati.
Article 24(1), second sentence.
19
Korea.
Article 25(1), second sentence.
21
Malta.
Article 24(1), second sentence.
22
Mexico.
Article 24(1), second sentence.
23
The Netherlands.
Article 24(1), second sentence.
24
New Zealand.
Article 25(1), second sentence.
25
Norway.
Article 25(1), second sentence.
26
Papua New Guinea.
Article 24(1), second sentence.
28
Poland.
Article 25(1), second sentence.
29
Romania.
Article 24(1), second sentence.
30
Russian Federation.
Article 24(1), second sentence.
32
Slovak Republic.
Article 24(1), second sentence.
33
South Africa.
Article 24(1), second sentence.
34
Spain.
Article 24(1), second sentence.
35
Sri Lanka.
Article 24(1), second sentence.
36
Sweden.
Article 25(1), second sentence.
37
Switzerland.
Article 24(1), second sentence.
38
Thailand.
Article 25(1), second sentence.
39
Turkey.
Article 25(1), second sentence.
41
America.
Article 24(1)(a), second sentence.
42
Vietnam.
Article 24(1), second sentence.
Notification of listed conventions that do not contain certain provisions
Under article 16.6(c)(i) of the Convention, Australia considers that the following conventions do not contain any of the provisions described in article 16.4(b)(i).
Number of the agreement listed
Other Contracting Jurisdiction
22
Mexico.
31
Singapore.
41
America.
According to article 16.6(c)(ii) of the Convention, Australia considers that the following conventions do not contain any of the provisions described in article 16.4(b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
3
Belgium.
4
Canada.
5
Chile.
9
Fiji.
15
Ireland.
16
Italy.
20
Malaysia.
22
Mexico.
27
Philippines.
31
Singapore.
37
Switzerland.
38
Thailand.
40
United Kingdom.
According to article 16.6(d)(i) of the Convention, Australia considers that the following conventions do not contain any of the provisions described in article 16.4(c)(i).
Number of the agreement listed
Other Contracting Jurisdiction
2
Austria.
3
Belgium.
4
Canada.
6
China.
8
Denmark.
9
Fiji.
12
Hungary.
13
India.
14
Indonesia.
15
Ireland.
16
Italy.
18
Kiribati.
26
Papua New Guinea.
27
Philippines.
28
Poland.
29
Romania.
31
Singapore.
32
Slovak Republic.
34
Spain.
35
Sri Lanka.
36
Sweden.
42
Vietnam.
Under article 16.6(d)(ii) of the Convention, Australia considers that the following conventions do not contain any of the provisions described in article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
2
Austria.
3
Belgium.
5
Chile.
6
China.
7
Czech Republic.
8
Denmark.
9
Fiji.
12
Hungary.
13
India.
14
Indonesia.
15
Ireland.
16
Italy.
18
Kiribati.
19
Korea.
20
Malaysia.
21
Malta.
23
The Netherlands.
26
Papua New Guinea.
27
Philippines.
28
Poland.
29
Romania.
31
Singapore.
32
Slovak Republic.
34
Spain.
35
Sri Lanka.
36
Sweden.
38
Thailand.
41
America.
42
Vietnam.
Article 17. Correlative adjustments.
Reservation.
Under article 17(3)(a) of the Convention, Australia reserves the right not to apply any of the provisions of article 17 to any of its Covered Tax Agreements which already contain any of the provisions described in article 17.2. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Argentina.
Article 9.3.
2
Austria.
Article 9.3.
3
Belgium.
Article 9.3.
4
Canada.
Article 9.3.
5
Chile.
Article 9.2.
6
China.
Article 9.3.
7
Czech Republic.
Article 9.3.
8
Denmark.
Article 9.3.
9
Fiji.
Article 9.4.
10
Finland.
Article 9.3.
12
Hungary.
Article 9.3.
13
India.
Article 9.3.
14
Indonesia.
Article 9.3.
15
Ireland.
Article 10(4).
17
Japan.
Article 9.3.
18
Kiribati.
Article 9.3.
19
Korea.
Article 9.5.
20
Malaysia.
Article 9.3 of Convention 20, as amended by Article 1 of its Instrument of Amendment (b).
21
Malta.
Article 9.3.
22
Mexico.
Article 9.2.
23
The Netherlands.
Article 9.2.
24
New Zealand.
Article 9.3.
25
Norway.
Article 9.3.
26
Papua New Guinea.
Article 9.3.
27
Philippines.
Article 9.3.
28
Poland.
Article 9.3.
29
Romania.
Article 9.3.
30
Russian Federation.
Article 9.3.
31
Singapore.
Article 6.3 of Convention 31, as amended by Article 7 of its Instrument of Amendment (a).
32
Slovak Republic.
Article 9.3.
33
South Africa.
Article 9.3.
34
Spain.
Article 9.3.
35
Sri Lanka.
Article 9.3.
36
Sweden.
Article 9.3.
37
Switzerland.
Article 9.2.
38
Thailand.
Article 9.3.
39
Turkey.
Article 9.3.
40
United Kingdom.
Article 9.3.
41
America.
Article 9.2.
42
Vietnam.
Article 9.3.
Article 18. Option for the implementation of Part VI.
Notification of choice of optional provisions.
Under article 18 of the Convention, Australia opts to apply Part VI.
Article 19. Binding and binding arbitration.
Reservation.
Under article 19.12 of the Convention, Australia reserves the right to apply the following rules in relation to its Covered Tax Agreements by the Convention, without prejudice to the other provisions of article 19:
1. Any question not resolved after mutual agreement procedure falling within the scope of arbitration provided for in the Convention shall not be the subject of such arbitration where a court or administrative tribunal of any of the Contracting Jurisdictions has previously ruled on that question;
2. If, at any time after the request for arbitration and before the arbitral commission has issued its decision to the competent authorities of the Contracting Jurisdictions, a court or administrative tribunal of one of the Contracting Jurisdictions decides on the matter, the arbitral proceedings shall be concluded.
Article 23. Type of arbitral proceedings.
Reservation.
Under article 23.7 of the Convention, Australia reserves the right not to apply Part VI in respect of any of the tax treaties for which the other Contracting Jurisdiction formulates a reservation under article 23.6.
Notification of choice of optional provisions.
Under article 23.4 of the Convention, Australia opts to apply article 23.5.
Article 26. Compatibility.
Reservation.
Notification of existing provisions in the conventions included in the list.
Under article 26.1 of the Convention, Australia considers that the following conventions do not fall within the scope of any reservation made under article 26.4 and contain a provision providing for arbitration for unresolved issues following mutual agreement procedure. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
24
New Zealand.
Article 25.6 and 25.7.
37
Switzerland.
Article 24.5 and 24.6.
Article 28. Reservations.
Reservation concerning the scope of the arbitration
Under article 28(2)(a) of the Convention, Australia formulates the following reservations with regard to the scope of the cases eligible for arbitration under Part VI.
a. Australia reserves the right to exclude from the scope of Part VI any case, to the extent that it entails the application of Australia's general anti-circumvention rules contained in Part IVA of the Income Tax Settlement Act 1936 and Section 67 of the Salary Supplements Tax Settlement Act 1986. Australia also reserves the right to extend the scope of exclusion of its general anti-circumvention rules to any provision that replaces, modifies or updates them. Australia shall notify the Depositary of any such provisions involving substantive changes.
OBJECTION OF AUSTRALIA TO THE RESERVATION FORMED BY DENMARK IN THE MOMENT OF THE RATIFICATION OF THE CONVENTION
The Government of Australia has examined the reservation made to the Convention by the Kingdom of Denmark, and hereby objects on behalf of Australia to paragraph 2 thereof:
The Government of Australia considers that paragraph 2 of the reservation of the Kingdom of Denmark is not permitted under article 28(2)(a) of the Convention. Article 28(2)(a) allows Parties that choose to apply Part VI (Arbitration) of the Convention to make one or more reservations in relation to the scope of the cases that are eligible for arbitration under Part VI.
The Australian Government considers that paragraph 2 of the reservation made by the Kingdom of Denmark does not refer to the scope of the cases eligible for arbitration, but specifies the manner in which the arbitration is to be conducted. Accordingly, the Australian Government considers that paragraph 2 of the reservation of the Kingdom of Denmark is not valid under Article 28(2)(a) of the Convention.
For the above reasons, the Government of Australia objects to paragraph 2 of the above-mentioned reservation made by the Kingdom of Denmark to the Convention.
This objection shall not affect the entry into force of the Convention between the Government of Australia and the Kingdom of Denmark. Since paragraph 2 of the reservation made by the Kingdom of Denmark is not valid under article 28(2)(a) of the Convention, the Government of Australia notes that the whole of Part VI of the Convention shall apply between Australia and the Kingdom of Denmark, without any effect to that effect either paragraph 2 of the reservation of the Kingdom of Denmark or this objection.
Austria
Reservations and notifications of the Republic of Austria
Article 2. Interpretation of the terms.
Notifications. Agreements covered by the Convention.
In accordance with Article 2(1)(a)(ii) of the Convention, the Republic of Austria wishes the following agreements to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/amending instrument
Date of signature
Date of entry into force
1
Convention between the Republic of Austria and the Kingdom of Belgium for the avoidance of double taxation and the settlement of certain other matters with respect to taxes on income and capital, including business tax and taxes on immovable property.
Convention between the Republic of Austria and the Kingdom of Belgium to prevent double taxation and prevent tax evasion and to regulate certain matters relating to income and property taxes, including farm and real estate taxes.
Belgium.
Original.
29-12-1971
28-06-1973
Instrument amending (a).
10-09-2009
01-03-2016
2
Convention between the Republic of Austria and the Republic of Bulgaria to prevent double taxation of income and property taxes.
Bulgaria.
Original.
20-07-2010
03-02-2011
3
Convention between the Republic of Austria and Canada to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Canada.
Original.
09-12-1976
17-02-1981
Instrument amending (a).
15-06-1999
29-01-2001
Instrument amending (b).
09-03-2012
01-10-2013
4
Convention between the Republic of Austria and the Republic of Chile to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
Chile.
Original.
06-12-2012
09-09-2015
5
Agreement between the Government of the Republic of Austria and the Government of the People's Republic of China to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
China (People ' s Republic).
Original.
10-04-1991
01-11-1992
6
Agreement between the Republic of Austria and the Republic of Croatia to avoid double taxation on income and property taxes.
Croatia.
Original.
21-09-2000
27-06-2001
7
Convention between the Republic of Austria and the Republic of Cyprus to prevent double taxation of income and property taxes.
Cyprus.
Original.
20-03-1990
01-01-1991
Instrument amending (a).
21-05-2012
01-04-2013
8
Convention between the Republic of Austria and the Czech Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Czech Republic.
Original.
08-06-2006
22-03-2007
Instrument amending (a).
09-03-2012
26-11-2012
9
Convention between the Republic of Austria and the Republic of Estonia on the avoidance of double taxation on income and property taxes.
Estonia.
Original.
05-04-2001
12-11-2002
10
Convention between the Republic of Austria and the Republic of Finland for the avoidance of double taxation and the prevention of tax avoidance with respect to taxes on income and capital.
Convention between the Republic of Austria and the Republic of Finland to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Finland.
Original.
26-07-2000
01-04-2001
Instrument amending (a).
04-03-2011
01-12-2011
11
Convention between the Republic of Austria and the French Republic for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital.
Convention between the Republic of Austria and the French Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
France.
Original.
26-03-1993
01-09-1994
Instrument amending (a).
23-05-2011
01-05-2012
12
Convention between the Republic of Austria and the Federal Republic of Germany for the avoidance of double taxation with respect to taxes on income and capital.
Convention between the Republic of Austria and the Federal Republic of Germany on the avoidance of double taxation on income and property taxes.
Germany.
Original.
24-08-2000
18-08-2002
Instrument amending (a).
29-12-2010
01-03-2012
13
Convention between the Republic of Austria and the Hellenic Republic on the prevention of double taxation of income and property taxes.
Greece.
Original.
18-07-2007
01-04-2009
14
Agreement between the Government of the Republic of Austria and the Government of the Hong Kong Special Administrative Region of the People ' s Republic of China to prevent double taxation and prevent tax evasion in the area of income and property taxes.
Hong Kong, China.
Original.
25-05-2010
01-01-2011
Instrument amending (a).
25-06-2012
03-07-2013
15
Convention between the Republic of Austria and the Hungarian People’s Republic for the avoidance of double taxation with respect to taxes on income, earnings and capital.
Convention between the Republic of Austria and the People's Republic of Hungary to prevent double taxation on income and property taxes.
Hungary.
Original.
25-02-1975
09-02-1976
16
Agreement between the Government of the Republic of Austria and the Government of the Republic of India to prevent double taxation and to prevent tax evasion in respect of income taxes.
India.
Original.
08-11-1999
05-09-2001
Instrument amending (a).
06-02-2017
N. p.
17
Convention between the Republic of Austria and Ireland on the avoidance of double taxation of income taxes.
Ireland.
Original.
24-05-1966
05-01-1968
Instrument amending (a).
19-06-1987
01-03-1989
Instrument amending (b).
16-12-2009
01-05-2011
18
Convention between the Government of the Republic of Austria and the Government of the State of Israel to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Israel.
Original.
28-11-2016
N. p.
19
Convention between the Republic of Austria and the Italian Republic for the avoidance of double taxation and the prevention of tax avoidance with respect to taxes on income and capital.
Convention between the Republic of Austria and the Republic of Italy to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Italy.
Original.
29-06-1981
06-04-1985
Instrument amending (a).
25-11-1987
01-05-1990
20
Convention between the Republic of Austria and the Republic of Latvia to prevent double taxation of tax evasion in respect of income and property taxes.
Latvia.
Original.
14-12-2005
16-05-2007
21
Convention between the Republic of Austria and the Republic of Lithuania on the avoidance of double taxation on income and property taxes.
Lithuania.
Original.
06-04-2005
17-11-2005
22
Convention between the Republic of Austria and the Grand Duchy of Luxembourg for the avoidance of double taxation with respect to taxes on income and capital.
Convention between the Republic of Austria and the Grand Duchy of Luxembourg on the avoidance of double taxation on income and property taxes.
Luxembourg.
Original.
18-10-1962
07-02-1964
Instrument amending (a).
21-05-1992
01-02-1994
Instrument to be amended (b) (includes the exchange of notes from 07-07-2009).
07-07-2009
01-09-2010
Instrument amending (c) (exchange of notes).
18-06-2015/ 18-06-2015
01-03-2017
23
Convention between the Republic of Austria and the Republic of Malta on the avoidance of double taxation on income and property taxes.
Malta.
Original.
29-05-1978
13-07-1979
24
Agreement between the Republic of Austria and the United Mexican States to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Mexico.
Original.
13-04-2004
01-01-2005
Instrument amending (a).
18-09-2009
01-07-2010
25
Convention between the Republic of Austria and the Kingdom of the Netherlands for the avoidance of double taxation with respect to taxes on income and capital.
Convention between the Republic of Austria and the Kingdom of the Netherlands on the avoidance of double taxation.
income and property taxes.
The Netherlands.
Original.
01-09-1970
21-04-1971
Instrument amending (a).
18-12-1989
28-12-1990
Instrument amending (b).
26-11-2001
26-01-2003
Instrument amending (c).
08-10-2008
23-05-2009
Instrument to be amended (d).
08-09-2009
01-07-2010
26
Convention between the Republic of Austria and the Islamic Republic of Pakistan to Prevent Double Taxation of Income and Property Taxes.
Pakistan.
Original.
04-08-2005
01-06-2007
27
Agreement between the Republic of Austria and the Republic of Poland to prevent double taxation of income and property taxes.
Poland.
Original.
13-01-2004
01-04-2005
Instrument amending (a).
04-02-2008
10-10-2008
28
Convention between the Republic of Austria and the Portuguese Republic for the avoidance of double taxation with respect to taxes on income and capital.
Convention between the Republic of Austria and the Republic of Portugal on the avoidance of double taxation on income and property taxes.
Portugal.
Original.
29-12-1970
27-02-1972
29
Convention between the Republic of Austria and Romania to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Romania.
Original.
30-03-2005
01-02-2006
Instrument amending (a).
01-10-2012
01-11-2013
30
Convention between the Government of the Republic of Austria and the Government of the Russian Federation to prevent double taxation of income and property taxes.
Russia.
Original.
13-04-2000
30-12-2002
31
Convention between the Republic of Austria and the Republic of Serbia to prevent double taxation of income and property taxes.
Serbia.
Original.
07-05-2010
17-12-2010
32
Agreement between the Government of the Republic of Austria and the Government of the Republic of Singapore to prevent double taxation and to prevent tax evasion in respect of income taxes.
Singapore.
Original.
30-11-2001
22-10-2002
Instrument amending (a).
15-09-2009
01-06-2010
Instrument amending (b) (exchange of notes).
03-09-2012/16-10-2012
01-05-2014
33
Convention between the Republic of Austria and the [Czechoslovak Socialist Republic] for the avoidance of double taxation with respect to taxes on income and capital.
Convention between the Republic of Austria and the [Socialist Republic of Czechoslovakia] to prevent double taxation of income and property taxes.
Slovak Republic.
Original.
07-03-1978
12-02-1979
34
Convention between the Republic of Austria and the Republic of Slovenia on the avoidance of double taxation on income and property taxes.
Slovenia.
Original.
01-10-1997
01-02-1999
Instrument amending (a).
26-09-2006
01-08-2007
Instrument amending (b).
28-09-2011
01-11-2012
35
Convention between the Republic of Austria and the Republic of South Africa to prevent double taxation of income and property taxes.
South Africa.
Original.
04-03-1996
06-02-1997
Instrument amending (a).
22-08-2011
01-03-2012
36
Convention between the Republic of Austria and Spain for the avoidance of double taxation with respect to taxes on income and capital.
Convention between the Republic of Austria and the Kingdom of Spain on the avoidance of double taxation on income and property taxes.
Spain.
Original.
20-12-1966
01-01-1968
Instrument amending (a).
24-02-1995
01-11-1995
37
Convention between the Republic of Austria and the Swiss Confederation for the avoidance of double taxation with respect to taxes on income and capital.
Convention between the Republic of Austria and the Swiss Confederation on the prevention of double taxation of income and property taxes.
Switzerland.
Original.
30-01-1974
04-12-1974
Instrument amending (a).
18-01-1994
01-05-1995
Instrument amending (b).
20-07-2000
13-09-2001
Instrument amending (c).
21-03-2006
02-02-2007
Instrument to be amended (d) (includes the exchange of notes from 03-09-2009).
03-09-2009
01-03-2011
Instrument amending (e).
04-06-2012
14-11-2012
38
Agreement between the Republic of Austria and the Republic of Turkey to prevent double taxation of income taxes.
Turkey.
Original.
28-03-2008
01-10-2009
Article 3. Transparent entities.
Reservation.
Under Article 3(5)(a) of the Convention, the Republic of Austria reserves the right not to apply any of the provisions of Article 3 to its tax treaties covered by the Convention.
Article 4. Entities with double residence.
Reservation.
Under Article 4(3)(a) of the Convention, the Republic of Austria reserves the right not to apply any of the provisions of Article 4 to its tax treaties covered by the Convention.
Article 5. Application of methods to eliminate double taxation.
Notification of choice of optional provisions.
In accordance with Article 5(10) of the Convention, the Republic of Austria chooses to apply Option A of Article 5(1), in accordance with that Article.
Notification of existing provisions in the agreements included in the list.
Pursuant to Article 5(10) of the Convention, the Republic of Austria considers that the following agreements contain one of the provisions described in Article 5(3). The number of the article and paragraph of each of these provisions is indicated below.
Number of agreement in the list
Other Contracting Jurisdiction
Provision
1
Belgium.
Article 23(1).
5
China.
Article 24(2).
7
Cyprus.
Article 23(1).
11
France.
Article 23(2).
13
Greece.
Article 23(2).
15
Hungary.
Article 22(1).
16
India.
Article 23(2).
22
Luxembourg.
Article 20(1).
23
Malta.
Article 23(1).
25
The Netherlands.
Article 24(3).
26
Pakistan.
Article 24(1)(a).
27
Poland.
Article 24(2)(a) [as amended by Article 1(a)].
28
Portugal.
Article 23(1).
31
Serbia.
Article 24(1).
32
Singapore.
Article 22(1).
33
Slovak Republic.
Article 23(2).
34
Slovenia.
Article 24(1)(a) of the Austrian version.
35
South Africa.
Article 23(1)(a).
36
Spain.
Article 24(1).
37
Switzerland.
Article 23(1).
38
Turkey.
Article 22(1).
Article 6. Purpose of the Covered Tax Agreements.
Notification of the text of the Preamble existing in the agreements included in the list.
Under Article 6(5) of the Convention, Austria considers that the following agreements do not fall within the scope of a reservation under Article 6(4) and contain in the Preamble the wording referred to in Article 6(2). The text of the relevant paragraph of the Preamble is set out below.
Number of agreement in the list
Other Contracting Jurisdiction
Preamble text
1
Belgium.
Desiring to avoid double taxation and settle certain other matters with respect to taxes on income and capital, including business tax and taxes on immovable property,
Desiring to avoid double taxation and to address other issues of income and property taxes, including farm tax and property taxes,
2
Bulgaria.
looking forward to concluding a convention to avoid double taxation on income and property taxes,
3
Canada.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
4
Chile.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
5
China (People ' s Republic).
Desiring to conclude an agreement to avoid double taxation and to prevent tax evasion in the area of income and property taxes,
6
Croatia.
desiring to conclude an agreement to avoid double taxation on income and property taxes,
7
Cyprus.
looking forward to concluding a convention to avoid double taxation on income and property taxes,
8
Czech Republic.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
9
Estonia.
looking forward to concluding a convention to avoid double taxation on income and property taxes,
10
Finland.
Desiring to conclude a convention for the avoidance of double taxation and the prevention of tax avoidance with respect to taxes on income and capital,
Desiring to conclude a convention for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital,
11
France.
Desiring to avoid double taxation and prevent tax evasion with respect to taxes on income and capital,
Desiring to avoid double taxation and to prevent tax evasion in the area of income and property taxes,
12
Germany.
Desiring <to promote their economic relations by removing tax obstacles and to strengthen their cooperation in tax matters>,
13
Greece.
looking forward to concluding a convention to avoid double taxation on income and property taxes,
14
Hong Kong.
Desiring to conclude an agreement to avoid double taxation and to prevent tax evasion in the area of income and property taxes;
15
Hungary.
Desiring to avoid double taxation with respect to taxes on income, earnings and capital,
Desiring to avoid double taxation with respect to taxes on income, earnings and capital,
16
India.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
17
Ireland.
looking forward to concluding a convention to prevent double taxation of income taxes,
18
Israel.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
19
Italy.
Desiring to conclude a convention for the avoidance of double taxation and the prevention of tax avoidance with respect to taxes on income and capital,
Desiring to conclude a convention for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital.
20
Latvia.
looking forward to concluding a convention to prevent double taxation on income and property,
21
Lithuania.
looking forward to concluding a convention to avoid double taxation on income and property taxes,
22
Luxembourg.
Desiring to avoid double taxation, as far as possible, with respect to taxes on income and capital,
23
Malta.
looking forward to concluding a convention to avoid double taxation on income and property taxes.
24
Mexico.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
25
The Netherlands.
Desiring to conclude a convention for the avoidance of double taxation with respect to taxes on income and capital,
Desiring to conclude a convention for the avoidance of double taxation with respect to taxes on income and capital,
26
Pakistan.
looking forward to concluding a convention to prevent double taxation of income taxes,
27
Poland.
desiring to conclude an agreement to avoid double taxation on income and property taxes,
28
Portugal.
<The Federal President of the Republic of Austria and the President of the Portuguese Republic,> desiring to avoid double taxation with respect to taxes on income and capital, <have agreed to conclude a convention and have appointed their plenipotentiaries for this purpose:>.
<The President of the Portuguese Republic and the Federal President of the Republic of Austria,> desiring to avoid double taxation with respect to taxes on income and capital, <have decided to conclude a convention and have appointed their plenipotentiaries for this purpose:>.
29
Romania.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
30
Russia.
looking forward to concluding a convention to avoid double taxation on income and property taxes,
31
Serbia.
wishing to conclude a convention to prevent double taxation of income and property taxes, <with a view to promoting stable conditions for the comprehensive development of economic and other cooperation and investment among countries,>.
32
Singapore.
<The Government of the Republic of Austria and the Government of the Republic of Singapore>, wishing to conclude an Agreement to prevent double taxation and prevent tax evasion in respect of income taxes.
33
Slovak Republic.
Aware of the need to facilitate trade and promote economic cooperation in accordance with the Final Act of the Conference on Security and Cooperation in Europe, have agreed to conclude a convention for the avoidance of double taxation with respect to taxes on income and capital,
34
Slovenia.
looking forward to concluding a convention to avoid double taxation on income and property taxes,
35
South Africa.
looking forward to concluding a convention to avoid double taxation on income and property taxes,
36
Spain.
Desiring to conclude a convention for the avoidance of double taxation with respect to taxes on income and capital,
looking forward to concluding a convention to avoid double taxation on income and property taxes,
37
Switzerland.
Desiring to conclude a convention for the avoidance of double taxation with respect to taxes on income and capital,
38
Turkey.
looking forward to concluding a convention to prevent double taxation of income taxes,
Article 7. Measures to prevent the abuse of the Conventions.
Notification of existing provisions in the agreements included in the list.
Pursuant to Article 7(17)(a) of the Convention, the Republic of Austria considers that the following agreements are not subject to the reservation described in Article 7(15)(b) and contain any of the provisions described in Article 7(2). The number of the article and paragraph of each of these provisions is indicated below.
Number of agreement in the list
Other Contracting Jurisdiction
Provision
4
Chile.
Protocol, paragraph 6.
13
Greece.
Protocol to Articles 11 and 12.
24
Mexico.
Article 11 (8); Article 12 (7); Protocol, paragraph 2.
27
Poland.
Article 11(3)(c)(d) under Article III(2) of the Protocol.
Article 8. Transactions with dividends.
Reservation.
Under Article 8(3)(a) of the Convention, the Republic of Austria reserves the right not to apply any of the provisions of Article 8 to its tax treaties covered by the Convention.
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Reservation.
Under Article 9(6)(a) of the Convention, the Republic of Austria reserves the right not to apply any of the provisions of Article 9(1) to its tax treaties covered by the Convention.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Notification of existing provisions in the agreements included in the list.
Pursuant to Article 10(6) of the Convention, the Republic of Austria considers that the following agreement contains one of the provisions described in Article 10(4). The number of the article and paragraph of each of these provisions is indicated below.
Number of agreement in the list
Other Contracting Jurisdiction
Provision
4
Chile.
Protocol, paragraph 12.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Under Article 11(3)(a) of the Convention, the Republic of Austria reserves the right not to apply any of the provisions of Article 11 to its tax treaties covered by the Convention.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Notification of existing provisions in the agreements included in the list.
Under Article 12(4) of the Convention, the Republic of Austria reserves the right not to apply any of the provisions of Article 12 to its tax treaties covered by the Convention.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Reservation.
Under Article 13(6)(c) of the Convention, the Republic of Austria reserves the right not to apply any of the provisions of Article 13(4) to its tax treaties covered by the Convention.
Notification of choice of optional provisions.
In accordance with Article 13(7) of the Convention, the Republic of Austria chooses to apply Option A of Article 13(1).
Notification of existing provisions in the agreements included in the list.
Pursuant to Article 13(7) of the Convention, the Republic of Austria considers that the following agreements contain one of the provisions described in Article 13(5)(a). The number of the article and paragraph of each of these provisions is indicated below.
Number of agreement in the list
Other Contracting Jurisdiction
Provision
1
Belgium.
Article 5(3).
2
Bulgaria.
Article 5(4).
3
Canada.
Article 5(3).
4
Chile.
Article 5(4).
5
China.
Article 5(4).
6
Croatia.
Article 5(4).
7
Cyprus.
Article 5(4).
8
Czech Republic.
Article 5(4).
9
Estonia.
Article 5(4).
10
Finland.
Article 5(4).
11
France.
Article 5(4).
12
Germany.
Article 5(4).
13
Greece.
Article 5(6).
14
Hong Kong.
Article 5(4).
15
Hungary.
Article 5(3).
16
India.
Article 5(4).
17
Ireland.
Article 3(3).
18
Israel.
Article 5(4).
19
Italy.
Article 5(3).
20
Latvia.
Article 5(4).
21
Lithuania.
Article 5(4).
22
Luxembourg.
Article 5(3).
23
Malta.
Article 5(3).
24
Mexico.
Article 5(4).
25
The Netherlands.
Article 5(3).
26
Pakistan.
Article 5(4).
27
Poland.
Article 5(4).
28
Portugal.
Article 5(3).
29
Romania.
Article 5(4).
30
Russia.
Article 5(4).
31
Serbia.
Article 5(4).
32
Singapore.
Article 5(4).
33
Slovak Republic.
Article 5(4).
34
Slovenia.
Article 5(4).
35
South Africa.
Article 5(4).
36
Spain.
Article 5(3).
37
Switzerland.
Article 5(3).
38
Turkey.
Article 5(4).
Article 14. Fragmentation of contracts.
Reservation.
Under Article 14(3)(a) of the Convention, the Republic of Austria reserves the right not to apply any of the provisions of Article 14 to its tax treaties covered by the Convention.
Article 15. Definition of a person closely linked to an undertaking.
Reservation.
Pursuant to Article 15(2) of the Convention, the Republic of Austria reserves the right not to apply any of the provisions of Article 15 to its tax treaties covered by the Convention to which the reservations provided for in Articles 12(4), 13(6)(c) and 14(3)(a) apply.
Article 16. Mutual agreement procedure.
Reservation.
Pursuant to Article 16(5)(a) of the Convention, the Republic of Austria reserves the right not to apply the first sentence of Article 16(1) to its tax agreements covered by the Convention on the grounds that it intends to comply with the minimum standard for the improvement of dispute resolution under the OECD/G20 BEPS Package, ensuring that, under each of its tax agreements covered by the Convention (other than those which allow a person to submit a case to the competent authority of any of the Contracting Jurisdictions), where a person considers that the actions taken by one or both Contracting Jurisdictions involve or may entail for him an imposition not in accordance with the provisions of the Tax Convention covered, he may, irrespective of the remedies provided for by the domestic law of those Contracting Jurisdictions, submit his case to the competent authority of the Contracting Jurisdiction of which he is resident or, where the case falls within the scope of a provision of an included Tax Convention relating to non-discrimination on grounds of nationality, to the competent authority of the Jurisdiction of which he is a national; and the competent authority of that Contracting Jurisdiction shall institute a bilateral process of notification or consultation with the competent authority of the other Contracting Jurisdiction in cases where the authority to which the request for mutual agreement procedure was submitted does not consider the objection raised by the taxpayer to be justified.
Notification of existing provisions in the agreements included in the list.
Pursuant to Article 16(6)(b)(i) of the Convention, the Republic of Austria considers that the following agreements contain a provision determining that the cases to which the first sentence of Article 16(1) applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax agreement covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of agreement in the list
Other Contracting Jurisdiction
Provision
1
Belgium.
Article 25(1), second sentence.
2
Bulgaria.
Article 25(1), second sentence.
3
Canada.
Article 25(1), second sentence.
Pursuant to Article 16(6)(b)(ii) of the Convention, the Republic of Austria considers that the following agreements contain a provision determining that the cases to which the first sentence of Article 16(1) applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax agreement covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of agreement in the list
Other Contracting Jurisdiction
Provision
2
Bulgaria.
Article 25(1), second sentence.
5
China.
Article 26(1), second sentence.
6
Croatia.
Article 25(1), second sentence.
7
Cyprus.
Article 25(1), second sentence.
8
Czech Republic.
Article 24(1), second sentence.
9
Estonia.
Article 25(1), second sentence.
10
Finland.
Article 25(1), second sentence.
11
France.
Article 25(1), second sentence.
12
Germany.
Article 25(1), second sentence.
13
Greece.
Article 25(1), second sentence.
14
Hong Kong.
Article 24(1), second sentence.
16
India.
Article 25(1), second sentence.
18
Israel.
Article 25(1), second sentence.
19
Italy.
Article 25(1), second sentence.
20
Latvia.
Article 26(1), second sentence.
21
Lithuania.
Article 26(1), second sentence.
23
Malta.
Article 25(1), second sentence.
26
Pakistan.
Article 26(1), second sentence.
27
Poland.
Article 26(1), second sentence.
29
Romania.
Article 26(1), second sentence.
30
Russia.
Article 25(1), second sentence.
31
Serbia.
Article 26(1), second sentence.
32
Singapore.
Article 24(1), second sentence.
33
Slovak Republic.
Article 25(1), second sentence.
34
Slovenia.
Article 26(1), second sentence.
35
South Africa.
Article 25(1), second sentence.
38
Turkey.
Article 24(1), second sentence.
Notification of listed agreements that do not contain certain provisions.
Pursuant to Article 16(6)(c)(ii) of the Convention, the Republic of Austria considers that the following agreements do not contain any of the provisions described in Article 16(4)(b)(ii).
Number of agreement in the list
Other Contracting Jurisdiction
1
Belgium.
3
Canada.
4
Chile.
15
Hungary.
17
Ireland.
19
Italy.
22
Luxembourg.
24
Mexico.
25
The Netherlands.
28
Portugal.
36
Spain.
37
Switzerland.
Pursuant to Article 16(6)(d)(i) of the Convention, the Republic of Austria considers that the following agreements do not contain any of the provisions described in Article 16(4)(c)(i).
Number of agreement in the list
Other Contracting Jurisdiction
1
Belgium.
11
France.
Pursuant to Article 16(6)(d)(ii) of the Convention, the Republic of Austria considers that the following agreements do not contain any of the provisions described in Article 16(4)(c)(ii).
Number of agreement in the list
Other Contracting Jurisdiction
1
Belgium.
3
Canada.
4
Chile.
19
Italy.
24
Mexico.
Article 17. Correlative adjustments.
Notification of existing provisions in the agreements included in the list.
Pursuant to Article 17(4) of the Convention, the Republic of Austria considers that the following agreements contain one of the provisions described in Article 17(2). The number of the article and paragraph of each of these provisions is indicated below.
Number of agreement in the list
Other Contracting Jurisdiction
Provision
2
Bulgaria.
Article 9(2).
4
Chile.
Article 9(2).
7
Cyprus.
Article 9(2).
9
Estonia.
Article 9(2).
10
Finland.
Article 9(2).
11
France.
Article 9(2).
12
Germany.
Article 9(2).
13
Greece.
Article 9(2).
14
Hong Kong.
Article 9(2).
16
India.
Article 9(2).
18
Israel.
Article 9(2).
20
Latvia.
Article 9(2).
21
Lithuania.
Article 9(2).
24
Mexico.
Article 9(2).
27
Poland.
Article 9(2).
29
Romania.
Article 9(2).
30
Russia.
Article 9(2).
31
Serbia.
Article 9(2).
32
Singapore.
Article 9(2).
34
Slovenia.
Article 9(2).
35
South Africa.
Article 9(2).
38
Turkey.
Article 9(2).
Article 18. Option for the implementation of Part VI.
Notification of choice of optional provisions.
In accordance with article 18 of the Convention, the Republic of Austria chooses to apply Part VI.
Article 19. Binding and binding arbitration.
Reservation.
In accordance with Article 19(11) of the Convention, and for the purposes of applying Article 19 to its tax agreements covered by the Convention, the Republic of Austria reserves the right to replace the two-year period provided for in Article 19(1)(b) by one of three years.
Under Article 19(12) of the Convention, the Republic of Austria reserves the right to apply the following rules in relation to its tax treaties covered by the Convention, without prejudice to the other provisions of Article 19:
any matter not resolved after mutual agreement procedure falling within the scope of arbitration provided for in the Convention may not be the subject of arbitration where a court or administrative body of any of the Contracting Jurisdictions has previously ruled on that question;
if, at any time after the request for arbitration and before the arbitral commission has issued its decision to the competent authorities of the Contracting Jurisdictions, a court or administrative tribunal of one of the Contracting Jurisdictions shall decide on the matter, the arbitral proceedings shall be concluded.
Article 24. Agreement on a different resolution.
Notification of choice of optional provisions.
In accordance with Article 24(1) of the Convention, the Republic of Austria chooses to apply Article 24(2).
Article 26. Compatibility.
Reservation.
Under Article 26(4) of the Convention, the Republic of Austria reserves the right not to apply the Sixth Party to any of its tax treaties covered by the Convention which already provide for compulsory and binding arbitration on unresolved issues following mutual agreement procedure. The number of the article and paragraph of each of these provisions is indicated below.
Number of agreement in the list
Other Contracting Jurisdiction
Provision
12
Germany.
Article 25(5).
37
Switzerland.
Article 25(5).
Article 28. Reservations.
Reservation concerning the scope of the arbitration.
Pursuant to article 28(2)(a) of the Convention, the Republic of Austria makes the following reservation with regard to the scope of the cases eligible for arbitration in accordance with Part VI.
The Republic of Austria reserves the right to exclude from the scope of Part VI (Arbitration) cases involving the application of its general domestic anti-circumvention rules set out in the Federal Tax Code (‘Bundesabgabenordnung’), in particular Articles 21 and 22. Subsequent rules replacing, amending or updating those provisions shall also apply. The Republic of Austria shall notify the Depositary of such subsequent rules.
Article 35. Effective date.
Notification of choice of optional provisions.
In accordance with Article 35(3) of the Convention, and only for the purposes of applying Article 35(1)(b) and 5(b), the Republic of Austria elects to replace the term ‘exercises starting from the end of a period’ by a reference to ‘exercises beginning from 1 January of the year beginning from the end of a period’.
Article 36. Date of effect of Part IV.
Reservation.
In accordance with Article 36(2) of the Convention, the Republic of Austria reserves the right to apply Part VI to cases submitted to the competent authority of a Contracting Jurisdiction before the last of the dates on which this Convention enters into force for each of the Contracting Jurisdictions of the Tax Agreement covered by the Convention only to the extent that the competent authorities of both Contracting Jurisdictions agree that it shall apply to such specific cases.
Bailiwick of Guernsey
Reservations and notifications made by Guernsey at the time of deposit of the instrument of ratification, in accordance with articles 28.5 and 29.1 of the Convention
Article 2. Interpretation of terms.
Notification. Conventions covered by the Multilateral Convention.
In accordance with Article 2.1(a)(ii) of the Convention, Guernsey wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original / Instrument amending
Date of signature
Date of entry into force
1
Convention between the Bailiwick of Guernsey and the Republic of Cyprus to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Cyprus.
Original.
15-07-2014 (in Cyprus) and 29-07-2014 (in Guernsey)
04-03-2015
2
Agreement between the Government of Guernsey and the Government of the Hong Kong Special Administrative Region of the People's Republic of China to prevent double taxation and prevent tax evasion of income taxes.
Hong Kong.
Original.
28-03-2013 and 22-04-2013
05-12-2013
3
Convention between the Bailiwick of Guernsey and the Principality of Liechtenstein to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Liechtenstein.
Original.
05-06-2014 and 11-06-2014
30-04-2015
4
Convention between Guernsey and the Grand Duchy of Luxembourg on the avoidance of double taxation and the prevention of tax evasion in the field of income and property taxes.
Luxembourg.
Original.
10-05-2013
08-08-2014
5
Agreement between the Bailiwick of Guernsey and the Government of Malta to prevent double taxation and prevent tax evasion of income taxes.
Malta.
Original.
12-03-2012
10-03-2013
6
Agreement between the Bailiwick of Guernsey and the Government of the Republic of Mauritius to prevent double taxation and to prevent tax evasion of income taxes.
Mauritius.
Original.
17-12-2013
30-06-2014
7
Agreement between the Bailiwick of Guernsey and the Government of the Principality of Monaco to prevent double taxation and to prevent tax evasion in respect of income taxes.
Monaco.
Original.
07-04-2014
09-05-2015
8
Agreement between the Bailiwick of Guernsey and the Government of the Republic of Seychelles to prevent double taxation and to prevent tax evasion of income taxes.
Seychelles.
Original.
27-01-2014
06-10-2016
9
Agreement between Bailiwick of Guernsey and the Republic of Singapore to prevent double taxation and prevent tax evasion of income taxes.
Singapore.
Original.
06-02-2013
26-11-2013
Article 3. Transparent entities.
Reservation.
Under article 3.5 (a) of the Convention, Guernsey reserves the right not to apply any of the provisions of article 3 to its Covered Tax Agreements by the Convention.
Article 4. Entities with double residence.
Reservation.
Under article 4.3 (a) of the Convention, Guernsey reserves the right not to apply any of the provisions of article 4 to its Covered Tax Agreements by the Convention.
Article 5. Application of methods to eliminate double taxation.
Reservation.
Under article 5.8 of the Convention, Guernsey reserves the right not to apply any of the provisions of article 5 in respect of its Covered Tax Agreements by the Convention.
Article 6. Purpose of the Covered Tax Agreements.
Notification of the text of the Preamble existing in the conventions included in the list.
Under article 6.5 of the Convention, Guernsey considers that the following conventions do not fall within the scope of a reservation made under article 6.4 and contain in the Preamble the wording referred to in article 6.2. The text of the relevant paragraph in the Preamble is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
1
Cyprus.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,’.
2
Hong Kong.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
3
Liechtenstein.
‘Considering that the Contracting Parties wish to conclude a Convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes’.
4
Luxembourg.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,’.
5
Malta.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’.
6
Mauritius.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
7
Monaco.
‘WISHING to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’.
8
Seychelles.
‘WISHING to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’.
9
Singapore.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
Article 7. Measures to prevent the abuse of conventions.
Reservation.
There are no reservations.
Notification of choice of optional provisions.
Under article 7.17 (b) of the Convention, Guernsey opts to apply article 7.4.
Article 8. Transactions with dividends.
Reservation.
Under article 8.3 (a) of the Convention, Guernsey reserves the right not to apply any of the provisions of article 8 to its Covered Tax Agreements by the Convention.
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Reservation.
Under article 9.6 (a) of the Convention, Guernsey reserves the right not to apply article 9.1 to its Covered Tax Agreements by the Convention.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservation.
Under article 10.5 (a) of the Convention, Guernsey reserves the right not to apply any of the provisions of article 10 to its Covered Tax Agreements by the Convention.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Under article 11(3)(a) of the Convention, Guernsey reserves the right not to apply any of the provisions of article 11 to its Covered Tax Agreements by the Convention.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Reservation.
Under article 12.4 of the Convention, Guernsey reserves the right not to apply any of the provisions of article 12 to its Covered Tax Agreements by the Convention.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Reservation.
Under article 13.6 (a) of the Convention, Guernsey reserves the right not to apply any of the provisions of article 13 to its Covered Tax Agreements by the Convention.
Article 14. Fragmentation of contracts.
Reservation.
Under article 14(3)(a) of the Convention, Guernsey reserves the right not to apply any of the provisions of article 14 to its Covered Tax Agreements by the Convention.
Article 15. Definition of a person closely linked to an undertaking.
Reservation.
Under article 15.2 of the Convention, Guernsey reserves the right not to apply any of the provisions of article 15 to any of its Covered Tax Agreements by the Convention to which the reservations described in articles 12.4, 13.6(a) or 13.6(c) and 14.3(a) apply.
Article 16. Mutual agreement procedure.
Notification of existing provisions in the listed conventions.
Pursuant to article 16.6 (a) of the Convention, Guernsey considers that the following conventions contain one of the provisions described in article 16.4 (a)(i). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Cyprus.
Article 24(1), first sentence.
2
Hong Kong.
Article 23(1), first sentence.
3
Liechtenstein.
Article 24(1), first sentence.
4
Luxembourg.
Article 24(1), first sentence.
5
Malta.
Article 23(1), first sentence.
6
Mauritius.
Article 24(1), first sentence.
7
Monaco.
Article 24(1), first sentence.
8
Seychelles.
Article 24(1), first sentence.
9
Singapore.
Article 24(1), first sentence.
Pursuant to Article 16.6(b)(ii) of the Convention, Guernsey considers that the following conventions contain a provision that determines that the specific time limit for the submission of cases to which the first sentence of Article 16.1 applies is at least three years after the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Cyprus.
Article 24(1), second sentence.
2
Hong Kong.
Article 23(1), second sentence.
3
Liechtenstein.
Article 24(1), second sentence.
4
Luxembourg.
Article 24(1), second sentence.
5
Malta.
Article 23(1), second sentence.
6
Mauritius.
Article 24(1), second sentence.
7
Monaco.
Article 24(1), second sentence.
8
Seychelles.
Article 24(1), second sentence.
9
Singapore.
Article 24(1), second sentence.
Article 17. Correlative adjustments.
Reservation.
Under article 17(3)(a) of the Convention, Guernsey reserves the right not to apply any of the provisions of article 17 to any of its tax treaties which already contain any of the provisions described in article 17.2. The following convention contains provisions falling within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Cyprus
Article 9.2
2
Hong Kong
Article 9.2
3
Liechtenstein
Article 9.2
4
Luxembourg
Article 9.2
5
Malta
Article 9.2
6
Mauritius
Article 9.2
7
Monaco
Article 9.2
8
Seychelles
Article 9.2
9
Singapore
Article 9.2
Article 35. Effective date.
Reservation.
Under article 35.6 of the Convention, Guernsey reserves the right not to apply article 35.4 in relation to its Covered Tax Agreements.
Dance of Jersey
Reservations and notifications made by Jersey at the time of deposit of the instrument of ratification pursuant to articles 28.5 and 29.1 of the Convention
Article 2. Interpretation of the terms.
Notification. Agreements covered by the Convention.
Under article 2(1)(a)(ii) of the Convention, Jersey wishes the following agreements to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/ Instrument amending
Date of signature
Date of entry into force
1
Agreement between Jersey and the Republic of Cyprus to prevent double taxation and prevent tax evasion in the area of income taxes.
Republic of Cyprus.
Original.
11-07-2016
17-02-2017
2
Agreement between Jersey and the Republic of Estonia to prevent double taxation and prevent tax evasion in the area of income taxes.
Republic of Estonia.
Original.
21-12-2010
30-12-2011
3
Agreement between the Government of the Hong Kong Special Administrative Region of the People ' s Republic of China and the Government of Jersey to avoid double taxation and prevent tax evasion in respect of income taxes.
Government of the Hong Kong Special Administrative Region of the People ' s Republic of China.
Original.
15-02-2012 (Jersey)
22-02-2012 (Hong Kong)
03-07-2013
4
Agreement between Jersey and the Government of the Grand Duchy of Luxembourg to prevent double taxation and prevent tax evasion of income and property taxes.
Grand Duchy of Luxembourg.
Original.
17-04-2013
05-08-2014
5
Agreement between Jersey and Malta to prevent double taxation and prevent tax evasion in the area of income taxes.
Malta.
Original.
25-01-2010
19-07-2010
6
Agreement between the Government of Jersey and the Government of the State of Qatar to prevent double taxation and to prevent tax evasion of income taxes.
Government of the State of Qatar
Original.
20-03-2012
22-11-2012
7
Agreement between Jersey and the Republic of Rwanda to prevent double taxation and prevent tax evasion in respect of income taxes.
Republic of Rwanda.
Original.
26-06-2015
27-06-2016
8
Agreement between Jersey and the Republic of Seychelles to avoid double taxation and prevent tax evasion in respect of income taxes.
Republic of Seychelles.
Original.
28-07-2015
05-01-2017
9
Agreement between the Government of the Republic of Singapore and the Government of Jersey to prevent double taxation and to prevent tax evasion of income taxes.
Government of the Republic of Singapore
Original.
17-10-2012
02-05-2013
10
Agreement between Jersey and the United Arab Emirates to avoid double taxation and prevent tax evasion in the area of income taxes.
United Arab Emirates.
Original.
20-04-2016
N. p.
Article 3. Transparent entities.
Reservation.
Under article 3(5)(a) of the Convention, Jersey reserves the right not to apply any of the provisions of article 3 to its tax treaties covered by the Convention.
Article 4. Entities with double residence.
Reservation.
Under article 4(3)(a) of the Convention, Jersey reserves the right not to apply any of the provisions of article 4 to its tax treaties covered by the Convention.
Article 5. Application of methods to eliminate double taxation.
Reservation.
Under article 5(8) of the Convention, Jersey reserves the right not to apply any of the provisions of article 5 to its tax treaties covered by the Convention.
Article 6. Purpose of the Covered Tax Agreements.
Text of the Preamble existing in the agreements included in the list.
According to article 6(5) of the Convention, Jersey considers that the following agreements do not fall within the scope of a reservation under article 6(4) and contain in the Preamble the wording referred to in article 6(2). The text of the relevant paragraph of the Preamble is set out below.
Number of agreement in the list
Other Contracting Jurisdiction
Preamble text
1
Cyprus.
looking forward to concluding an agreement to avoid double taxation and to prevent tax evasion in the area of income taxes,
3
Hong Kong Special Administrative Region of the People ' s Republic of China.
desiring to conclude an agreement to avoid double taxation and to prevent tax evasion in the area of income taxes;
4
Grand Duchy of Luxembourg.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
5
Malta.
looking forward to concluding an agreement to avoid double taxation and to prevent tax evasion in the area of income taxes,
6
State of Qatar.
desiring to conclude an agreement to avoid double taxation and to prevent tax evasion in the area of income taxes;
7
Republic of Rwanda.
looking forward to concluding an agreement to avoid double taxation and to prevent tax evasion in the area of income taxes,
8
Republic of Seychelles.
desiring to conclude an agreement to avoid double taxation and to prevent tax evasion in the area of income taxes;
9
Republic of Singapore.
looking forward to concluding an agreement to avoid double taxation and to prevent tax evasion in the area of income taxes,
10
United Arab Emirates.
desiring to promote their mutual economic relations by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
Article 7. Measures to prevent the abuse of the Conventions.
Notification of choice of optional provisions.
Under article 7(17)(b) of the Convention, Jersey opts to apply article 7(4).
Article 8. Transactions with dividends.
Reservation.
Under article 8(3)(a) of the Convention, Jersey reserves the right not to apply any of the provisions of article 8 to its tax treaties covered by the Convention.
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Reservation.
According to Article 9(6)(a) of the Convention, Jersey reserves the right not to apply any of the provisions of Article 9(1) to its tax treaties covered by the Convention.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservation.
Under article 10(5)(a) of the Convention, Jersey reserves the right not to apply any of the provisions of article 10 to its tax treaties covered by the Convention.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
According to Article 11(3)(a) of the Convention, Jersey reserves the right not to apply any of the provisions of Article 11 to its tax treaties covered by the Convention.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Reservation.
Under article 12(4) of the Convention, Jersey reserves the right not to apply any of the provisions of article 12 to its tax treaties covered by the Convention.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Reservation.
Under article 13(6)(a) of the Convention, Jersey reserves the right not to apply any of the provisions of article 13 to its tax treaties covered by the Convention.
Article 14. Fragmentation of contracts.
Reservation.
Under article 14(3)(a) of the Convention, Jersey reserves the right not to apply any of the provisions of article 14 to its tax treaties covered by the Convention.
Article 15. Definition of a person closely linked to an undertaking.
Reservation.
Under Article 15(2) of the Convention, Jersey reserves the right not to apply any of the provisions of Article 15 to those of its tax treaties covered by the Convention to which the reservations provided for in Articles 12(4), 13(6)(a) or (c) and 14(3)(a) apply.
Article 16. Mutual agreement procedure.
Notification of existing provisions in the agreements included in the list.
According to article 16(6)(a) of the Convention, Jersey considers that the following agreements contain one of the provisions described in article 16(4)(a)(i). The number of the article and paragraph of each of these provisions is indicated below.
Number of agreement in the list
Other Contracting Jurisdiction
Provision
1
Cyprus.
Article 24 (1), first sentence.
2
Estonia.
Article 23 (1), first sentence.
3
Hong Kong Special Administrative Region of the People ' s Republic of China.
Article 23 (1), first sentence.
4
Grand Duchy of Luxembourg.
Article 24 (1), first sentence.
5
Malta.
Article 24 (1), first sentence.
6
State of Qatar.
Article 24 (1), first sentence.
7
Republic of Rwanda.
Article 24 (1), first sentence.
8
Republic of Seychelles.
Article 23 (1), first sentence.
9
Republic of Singapore.
Article 24 (1), first sentence.
10
United Arab Emirates.
Article 25 (1), first sentence.
According to article 16(6)(b)(i) of the Convention, Jersey considers that the following agreement contains a provision determining that the cases to which the first sentence of article 16(1) applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax agreement covered by the Convention. The number of the article and paragraph of this provision is set out below.
Number of agreement in the list
Other Contracting Jurisdiction
Provision
6
State of Qatar.
Article 24 (1), second sentence.
According to article 16(6)(b)(ii) of the Convention, Jersey considers that the following agreements contain a provision that determines that the cases to which the first sentence of article 16(1) applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax agreement covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of agreement in the list
Other Contracting Jurisdiction
Provision
1
Cyprus.
Article 24 (1), second sentence.
2
Estonia.
Article 23 (1), second sentence.
3
Hong Kong Special Administrative Region of the People ' s Republic of China.
Article 23 (1), second sentence.
4
Grand Duchy of Luxembourg.
Article 24 (1), second sentence.
5
Malta.
Article 24 (1), second sentence.
7
Republic of Rwanda.
Article 24 (1), second sentence.
8
Republic of Seychelles.
Article 23 (1), second sentence.
9
Republic of Singapore.
Article 24 (1), second sentence.
10
United Arab Emirates.
Article 25 (1), second sentence.
Article 17. Correlative adjustments.
Reservation.
Under Article 17(3)(a) of the Convention, Jersey reserves the right not to apply any of the provisions of Article 17 to those of its tax treaties covered by the Convention which already contain one of the provisions described in Article 17(2). The following agreements contain provisions within the scope of this reservation.
Number of agreement in the list
Other Contracting Jurisdiction
Provision
1
Cyprus.
Article 9(2).
2
Estonia.
Article 9(2).
3
Hong Kong Special Administrative Region of the People ' s Republic of China.
Article 9(2).
4
Grand Duchy of Luxembourg.
Article 9(2).
5
Malta.
Article 9(2).
7
Republic of Rwanda.
Article 9(2).
8
Republic of Seychelles.
Article 9(2).
9
Republic of Singapore.
Article 9(2).
10
United Arab Emirates.
Article 9(2).
Article 35. Effective date.
Notification of choice of optional provisions.
According to Article 35(3) of the Convention, and only for the purposes of applying Article 35(1)(b) and 5(b), Jersey chooses to replace the term ‘exercises starting from the end of a period’ by a reference to ‘exercises beginning from 1 January of the year beginning from the end of a period’.
Reservation.
According to article 35(6) of the Convention, Jersey reserves the right not to apply article 35(4) to its tax treaties.
Barbados
Reservations and notifications made by Barbados at the time of deposit of the instrument of ratification, in accordance with articles 28.5 and 29.1 of the Convention
Article 2. Interpretation of terms.
Notification of conventions covered by the Multilateral Convention
For the purposes of article 2.1(a)(ii) of the Convention, Barbados wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/amending instrument
Date of signature
Date of entry into force
1
Convention between Barbados and the Republic of Austria to prevent double taxation and prevent tax evasion of income and property taxes.
Austria.
Original.
27.2.2006
1.4.2007
2
Agreement between the Government of Barbados and the Government of the Kingdom of Bahrain to prevent double taxation and prevent tax evasion of income taxes.
Bahrain.
Original.
3.12.2012
16.7.2013
3
Agreement between the Government of Barbados and the Government of the Republic of Botswana to prevent double taxation and to prevent tax evasion of income and capital gains.
Botswana.
Original.
23.2.2005
12.8.2005
Instrument amending (a).
4.9.2014
N. p.
4
Barbados-Canada Convention on the Prevention of Double Taxation and Tax Evasion of Income and Property Taxes.
Canada.
Original.
22.1.1980
22.12.1980
Instrument amending (a).
8.11.2011
17.12.2013
5
Agreement between the Government of Barbados and the Government of the People's Republic of China to prevent double taxation and prevent tax evasion of income taxes.
China (People ' s Republic).
Original.
15.5.2000
27.10.2000
Instrument amending (a).
10.2.2010
9.6.2010
6
Convention between Barbados and the Republic of Cyprus to prevent double taxation and prevent tax evasion in the area of income taxes.
Cyprus.
Original.
3.5.2017
11.9.2017
7
Agreement between the Government of Barbados and the Government of the Czech Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Czech Republic.
Original.
26.10.2011
6.6.2012
8
Agreement between Barbados and Finland on the avoidance of double taxation of income taxes.
Finland.
Original.
15.6.1989
20.8.1992
Instrument amending (a).
3.11.2011
23.3.2012
9
Agreement between the Government of Barbados and the Government of Iceland to prevent double taxation and to prevent tax evasion of income taxes.
Iceland.
Original.
3.11.2011
24.2.2012
10
Agreement between the Government of Barbados and the Government of the Italian Republic to prevent double taxation of income taxes and to prevent tax evasion.
Italy.
Original.
24.8.2015
17.10.2017
11
Agreement between Barbados and the Grand Duchy of Luxembourg to prevent double taxation and to prevent tax evasion of income and property taxes.
Luxembourg.
Original.
1.12.2009
8.8.2011
12
Agreement between Barbados and Malta to prevent double taxation and prevent tax evasion in the area of income taxes.
Malta.
Original.
5.12.2001
19.6.2002
Instrument amending (a).
25.9.2013
30.4.2014
13
Agreement between the Government of Barbados and the Government of the Republic of Mauritius to prevent double taxation and prevent tax evasion of income taxes.
Mauritius.
Original.
28.9.2004
28.1.2005
Instrument amending (a).
6.12.2017
N. p.
14
Agreement between the Government of Barbados and the Government of the United Mexican States to prevent double taxation and prevent tax evasion in respect of income taxes.
Mexico.
Original.
7.4.2008
16.1.2009
15
Agreement between Barbados and the Kingdom of the Netherlands to prevent double taxation and to prevent tax evasion in the area of income taxes.
The Netherlands.
Original.
28.11.2006
12.7.2007
Instrument amending (a).
27.11.2009
13.11.2011
16
Convention between Barbados and the Kingdom of Norway to Prevent Double Taxation and Tax Avoidance on Income and Property Taxes.
Norway.
Original.
15.11.1990
30.7.1991
Instrument amending (a).
3.11.2011
1.6.2012
17
Agreement between the Government of Barbados and the Government of the Republic of Panama to prevent double taxation and prevent tax evasion in the area of income tax.
Panama.
Original.
21.6.2010
18.2.2011
18
Agreement between Barbados and the Portuguese Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Portugal.
Original.
22.10.2010
6/10/2017
19
Agreement between the Government of Barbados and the Government of the State of Qatar to prevent double taxation and prevent tax evasion in respect of income taxes.
Qatar.
Original.
6.12.2012
5.6.2013
20
Agreement between Barbados and the Republic of Rwanda to prevent double taxation and prevent tax evasion in the area of income taxes.
Rwanda.
Original.
22.12.2014
N. p.
21
Convention between Barbados and the Republic of San Marino to Prevent Double Taxation and Tax Evasion in the Area of Income Tax.
San Marino.
Original.
14.12.2012
6.8.2013
22
Agreement between the Government of Barbados and the Government of the Republic of Seychelles to prevent double taxation and prevent tax evasion of income and property taxes.
Seychelles.
Original.
19.10.2007
21.4.2008
23
Agreement between the Government of Barbados and the Government of the Republic of Singapore to prevent double taxation and prevent tax evasion in respect of income taxes.
Singapore.
Original.
15.7.2013
25.4.2014
24
Convention between Barbados and the Slovak Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Slovak Republic.
Original.
28.10.2015
N. p.
25
Agreement between Barbados and the Kingdom of Spain to prevent double taxation and to prevent tax evasion in the area of income taxes.
Spain.
Original.
1.12.2010
14.10.2011
26
Convention between Barbados and Sweden to prevent double taxation and prevent tax evasion in the area of income taxes.
Sweden.
Original.
1.7.1991
1.12.1991
Instrument amending (a).
3.11.2011
12.12.2012
27
Convention between the United Kingdom of Great Britain and Northern Ireland and the Swiss Confederation on the Prevention of Double Taxation and the Prevention of Tax Avoidance of Income Tax (30 September 1954, extended by Exchange of Letters to Barbados).
Switzerland.
Original.
20.8.1963
8. 1963
28
Agreement between the Government of Barbados and the Government of the United Arab Emirates to prevent double taxation and prevent tax evasion of income taxes.
United Arab Emirates.
Original.
22.9.2014
18.2.2016
29
Convention between Barbados and the United Kingdom of Great Britain and Northern Ireland to prevent double taxation and prevent tax evasion of income and property taxes.
United Kingdom.
Original.
26.4.2012
19.12.2012
30
Convention between Barbados and the United States of America to Prevent Double Taxation and Tax Evasion in Income Tax.
America.
Original.
31.12.1984
28.2.1986
Instrument amending (a).
18.12.1991
29.12.1993
Instrument amending (b).
14.7.2004
20.12.2004
31
Agreement between the Government of Barbados and the Government of the Republic of Venezuela with the aim of avoiding double taxation and preventing tax evasion in respect of income tax.
Venezuela.
Original.
11.12.1998
17.1.2001
Article 3. Transparent entities.
Reservation.
Under article 3.5 (a) of the Convention, Barbados reserves the right not to apply any of the provisions of article 3 to its Covered Tax Agreements.
Article 4. Entities with double residence.
Reservation.
Under article 4.3 (a) of the Convention, Barbados reserves the right not to apply any of the provisions of article 4 to its Covered Tax Agreements.
Article 6. Purpose of the Covered Tax Agreements.
Notification of choice of optional provisions.
For the purposes of article 6.6 of the Convention, Barbados opts to apply article 6.3.
Notification of the text of the Preamble existing in the conventions included in the list.
For the purposes of article 6.5 of the Convention, Barbados considers that the following conventions do not fall within the scope of any reservation made under article 6.4 and contain in the Preamble the wording referred to in article 6.2. The text of the relevant paragraph is reproduced below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
1
Austria.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
2
Bahrain.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
3
Botswana.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion on income and capital gains,'.
4
Canada.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
5
China (People ' s Republic).
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
6
Cyprus.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
7
Czech Republic.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
8
Finland.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
9
Iceland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
10
Italy.
'Wishing to conclude a convention to prevent double taxation of income taxes and to prevent tax evasion'.
11
Luxembourg.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
12
Malta.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
13
Mauritius.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
14
Mexico.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
15
The Netherlands.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
16
Norway.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
17
Panama.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
18
Portugal.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
19
Qatar.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
20
Rwanda.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
21
San Marino.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
22
Seychelles.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
23
Singapore.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
24
Slovak Republic.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
25
Spain.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
26
Sweden.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
28
United Arab Emirates.
'Wishing to promote their economic relations by concluding a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
29
United Kingdom.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes;'.
30
America.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
31
Venezuela.
‘Wishing to conclude an agreement with the aim of avoiding double taxation and preventing tax evasion in the area of income tax,’.
Notification of conventions included in the list that do not contain the text of the Preamble agreed upon in the Convention.
For the purposes of article 6.6 of the Convention, Barbados considers that the following conventions do not contain in the Preamble reference to its desire to develop its economic relations or to strengthen cooperation in tax matters.
Number of the agreement listed
Other Contracting Jurisdiction
1
Austria.
2
Bahrain.
3
Botswana.
4
Canada.
5
China (People ' s Republic).
6
Cyprus.
7
Czech Republic.
8
Finland.
9
Iceland.
10
Italy.
11
Luxembourg.
12
Malta.
13
Mauritius.
14
Mexico.
15
The Netherlands.
16
Norway.
17
Panama.
18
Portugal.
19
Qatar.
20
Rwanda.
21
San Marino.
22
Seychelles.
23
Singapore.
24
Slovak Republic.
25
Spain.
26
Sweden.
27
Switzerland.
29
United Kingdom.
30
America.
31
Venezuela.
Article 7. Prevent the misuse of conventions.
Notification of existing provisions in the conventions included in the list.
For the purposes of article 7.17 (a) of the Convention, Barbados considers that the following conventions are not subject to any reservation under article 7.15 (b) and contain provisions of those described in article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
7
Czech Republic.
Article 27(4).
18
Portugal.
Article 27(3)
21
San Marino.
Article 28(1)
25
Spain.
P.I.A.3.
29
United Kingdom.
A.10.7, 11.5, 12.5, 20.5.
Article 8. Transactions with dividends.
Reservation.
Under article 8.3 (a) of the Convention, Barbados reserves the right not to apply any of the provisions of article 8 to its Covered Tax Agreements.
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Reservation.
For the purposes of article 9.6 (a) of the Convention, Barbados reserves the right not to apply article 9. 1 to its Covered Tax Agreements.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservation.
Under article 10.5 (a) of the Convention, Barbados reserves the right not to apply any of the provisions of article 10 to its Covered Tax Agreements.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Under article 11(3)(a) of the Convention, Barbados reserves the right not to apply any of the provisions of article 11 to its Covered Tax Agreements.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Under article 12.4 of the Convention, Barbados reserves the right not to apply any of the provisions of article 12 to its Covered Tax Agreements.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Reservation.
Under article 13.6 (a) of the Convention, Barbados reserves the right not to apply any of the provisions of article 13 to its Covered Tax Agreements.
Article 14. Fragmentation of contracts.
Reservation.
Under article 14(3)(a) of the Convention, Barbados reserves the right not to apply any of the provisions of article 14 to its Covered Tax Agreements.
Article 15. Definition of a person closely linked to an undertaking.
Under article 15.2 of the Convention, Barbados reserves the right not to apply any of the provisions of article 15 to its Covered Tax Agreements by the reservations described in articles 12.4, 13.6 (a) or 13.6 (c) and 14.3 (a).
Article 16. Mutual agreement procedure.
Notification of existing provisions in the conventions included in the list.
For the purposes of article 16.6 (a) of the Convention, Barbados considers that the following conventions contain provisions as described in article 16.4 (a) (i). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Austria.
Article 26(1), first sentence.
2
Bahrain.
Article 25(1), first sentence.
3
Botswana.
Article 26(1), first sentence.
4
Canada.
Article 23(1), first sentence.
5
China (People ' s Republic).
Article 25(1), first sentence.
6
Cyprus.
Article 25(1), first sentence.
7
Czech Republic.
Article 24(1), first sentence.
8
Finland.
Article 28(1), first sentence.
9
Iceland.
Article 25(1), first sentence.
10
Italy.
Article 25(1), first sentence.
11
Luxembourg.
Article 26(1), first sentence.
12
Malta.
Article 24(1), first sentence.
13
Mauritius.
Article 26(1), first sentence.
14
Mexico.
Article 26(1), first sentence.
15
The Netherlands.
Article 27(1), first sentence.
16
Norway.
Article 27(1), first sentence.
17
Panama.
Article 24(1), first sentence.
18
Portugal.
Article 25(1), first sentence.
19
Qatar.
Article 25(1), first sentence.
20
Rwanda.
Article 25(1), first sentence.
21
San Marino.
Article 25(1), first sentence.
22
Seychelles.
Article 25(1), first sentence.
23
Singapore.
Article 24(1), first sentence.
24
Slovak Republic.
Article 25(1), first sentence.
25
Spain.
Article 25(1), first sentence.
26
Sweden.
Article 26(1), first sentence.
27
Switzerland.
Article XIX.1.
28
United Arab Emirates.
Article 25(1), first sentence.
29
United Kingdom.
Article 24(1), first sentence.
30
America.
Article 25.1.
31
Venezuela.
Article 24(1), first sentence.
For the purposes of article 16.6(b)(i) of the Convention, Barbados considers that the following conventions contain a provision whereby the cases to which the first sentence of article 16.1 applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
4
Canada.
Article 23(1), second sentence.
19
Qatar.
Article 25(1), second sentence.
21
San Marino.
Article 25(1), second sentence.
For the purposes of article 16.6(b)(ii) of the Convention, Barbados considers that the following conventions contain a provision whereby the cases to which the first sentence of article 16.1 applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Austria.
Article 26(1), second sentence.
2
Bahrain.
Article 25(1), second sentence.
3
Botswana.
Article 26(1), second sentence.
5
China.
Article 25(1), second sentence.
6
Cyprus.
Article 25(1), second sentence.
7
Czech Republic.
Article 24(1), second sentence.
8
Finland.
Article 28(1), second sentence.
9
Iceland.
Article 25(1), second sentence.
10
Italy.
Article 25(1), second sentence.
11
Luxembourg.
Article 26(1), second sentence.
12
Malta.
Article 24(1), second sentence.
13
Mauritius.
Article 26(1), second sentence.
14
Mexico.
Article 26(1), second sentence.
15
The Netherlands.
Article 27(1), second sentence.
16
Norway.
Article 27(1), second sentence.
17
Panama.
Article 24(1), second sentence.
18
Portugal.
Article 25(1), second sentence.
20
Rwanda.
Article 25(1), second sentence.
22
Seychelles.
Article 25(1), second sentence.
23
Singapore.
Article 24(1), second sentence.
24
Slovak Republic.
Article 25(1), second sentence.
25
Spain.
Article 25(1), second sentence.
26
Sweden.
Article 26(1), second sentence.
28
United Arab Emirates.
Article 25(1), second sentence.
29
United Kingdom.
Article 24(1), second sentence.
31
Venezuela.
Article 24(1), second sentence.
Notification of listed conventions that do not contain certain provisions
For the purposes of article 16.6(c)(i) of the Convention, Barbados considers that the following conventions do not contain provisions of those described in article 16.4(b)(i).
Number of the agreement listed
Other Contracting Jurisdiction
14
Mexico.
27
Switzerland.
For the purposes of article 16.6(c)(ii) of the Convention, Barbados considers that the following conventions do not contain provisions of those described in article 16.4(b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
4
Canada.
10
Italy.
14
Mexico.
19
Qatar.
27
Switzerland.
31
Venezuela.
For the purposes of article 16.6(d)(i) of the Convention, Barbados considers that the following convention does not contain any provision as described in article 16.4(c)(i).
Number of the agreement listed
Other Contracting Jurisdiction
27
Switzerland.
For the purposes of article 16.6(d)(ii) of the Convention, Barbados considers that the following conventions do not contain provisions of those described in article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
14
Mexico.
18
Portugal.
27
Switzerland.
Article 17. Correlative adjustments.
Notification of existing provisions in the conventions included in the list.
For the purposes of article 17.4 of the Convention, Barbados considers that the following conventions contain provisions of those described in article 17.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Austria.
Article 9.2.
2
Bahrain.
Article 9.2.
3
Botswana.
Article 9.2.
4
Canada.
Article 10.2.
5
China (People ' s Republic).
Article 9.2.
6
Chip.
Article 9.2.
7
Czech Republic.
Article 9.2.
8
Finland.
Article 10.2.
9
Iceland.
Article 9.2.
10
Italy.
Article 9.2.
11
Luxembourg.
Article 9.2.
12
Malta.
Article 9.2.
13
Mauritius.
Article 9.2.
14
Mexico.
Article 9.2.
15
The Netherlands.
Article 9.2.
17
Panama.
Article 9.2.
18
Portugal.
Article 9.2.
20
Rwanda.
Article 9.2.
21
San Marino.
Article 9.2.
22
Seychelles.
Article 9.2.
23
Singapore.
Article 9.2.
24
Slovak Republic.
Article 9.2.
25
Spain.
Article 9.2.
26
Sweden.
Article 9.2.
28
United Arab Emirates.
Article 10.2.
29
United Kingdom.
Article 9.2.
30
America.
Article 9.2.
31
Venezuela.
Article 9.2.
Article 18. Option for the implementation of Part VI.
Notification of choice of optional provisions.
For the purposes of article 18 of the Convention, Barbados opts to apply Part VI.
Article 24. Agreement on a different resolution.
Notification of choice of optional provisions.
For the purposes of article 24.1 of the Convention, Barbados chooses to apply article 24.2.
Article 26. Compatibility.
Notification of existing provisions in the conventions included in the list.
For the purposes of article 26.1, Barbados considers that the following convention does not fall within the scope of any reservation made under article 26.4 and contains a provision providing for arbitration for unresolved issues following mutual agreement procedure. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
15
The Netherlands.
Article 27.5.
Belgium
Reservations and notifications made by Belgium at the time of deposit of the instrument of ratification, in accordance with articles 28.6 and 29.3 of the Convention
Article 2. Interpretation of terms.
Notifications. Conventions covered by the Multilateral Convention.
In accordance with Article 2.1(a)(ii) of the Convention, Belgium wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original instrument/
Instrument
amending
Date of signature
Date of entry into force
1
Convention between the Kingdom of Belgium and the Republic of Albania to prevent double taxation of income and property taxes and to prevent tax evasion.
Albania.
Original instrument.
14-11-2002
01-09-2004
2
Convention between the Kingdom of Belgium and the People's Democratic Republic of Algeria to prevent double taxation and to establish rules for mutual assistance in the field of income and property taxes.
Algeria.
Original instrument.
15-12-1991
10-01-2003
3
Agreement between the Kingdom of Belgium and the Argentine Republic to prevent double taxation and to prevent tax evasion in the area of income and capital taxes.
Argentina.
Original instrument.
12-06-1996
22-07-1999
4
Convention between the Kingdom of Belgium and the Republic of Armenia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Armenia.
Original instrument.
07-06-2001
01-10-2004
5
Convention between the Kingdom of Belgium and Australia on the avoidance of double taxation and the prevention of tax evasion in the area of income taxes.
Australia.
Original instrument.
13-10-1977
01-11-1979
Instrument to be amended.
20-03-1984
20-09-1986
Instrument to be amended.
24-06-2009
12-05-2014
6
Convention between the Kingdom of Belgium and the Republic of Austria to prevent double taxation and to regulate other matters relating to income and property taxes, including farm tax and property taxes.
Austria.
Original instrument.
29-12-1971
28-06-1973
(a) Instrument amending it.
10-09-2009
01-03-2016
7
Convention between the Kingdom of Belgium and the Republic of Azerbaijan to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Azerbaijan.
Original instrument.
18-05-2004
12-08-2006
8
Convention between the Kingdom of Belgium and the Kingdom of Bahrain to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Bahrain.
Original instrument.
04-11-2007
11-12-2014
(a) Instrument amending it.
23-11-2009
11-12-2014
9
Convention between the Kingdom of Belgium and the People's Republic of Bangladesh to prevent double taxation and to prevent tax evasion in the area of income taxes.
Bangladesh.
Original instrument.
18-10-1990
09-12-1997
10
Agreement between the Government of the Kingdom of Belgium and the Government of the Republic of Belarus to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Belarus.
Original instrument.
07-03-1995
13-10-1998
11
Convention between the Kingdom of Belgium and the Socialist Federal Republic of Yugoslavia to prevent double taxation of income and property taxes.
Yugoslavia. Bosnia and Herzegovina.
Original instrument.
21-11-1980
26-05-1983
12
Agreement between the Government of the Kingdom of Belgium and the Government of the Republic of Botswana to prevent double taxation and to prevent tax fraud in respect of income and property taxes.
Botswana.
Original instrument.
30-11-2017
N/D
13
Convention between the Kingdom of Belgium and the Federative Republic of Brazil to prevent double taxation and regulate other income tax matters.
Brazil.
Original instrument.
23-06-1972
13-07-1973
(a) Instrument amending it.
20-11-2002
23-10-2007
14
Convention between the Kingdom of Belgium and the People's Republic of Bulgaria on the avoidance of double taxation on income and property taxes.
Bulgaria.
Original instrument.
25-10-1988
28-11-1991
15
Agreement between the Government of the Kingdom of Belgium and the Government of Canada to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Canada.
Original instrument.
23-05-2002
06-10-2004
(a) Instrument amending it.
01-04-2014
N/D
16
Agreement between the Kingdom of Belgium and the Republic of Chile to prevent double taxation and to prevent tax evasion in relation to income and property taxes.
Chile.
Original instrument.
06-12-2007
05-05-2010
17
Agreement between the Government of the Kingdom of Belgium and the Government of the People's Republic of China to prevent double taxation and to prevent tax fraud in the area of income taxes.
China.
Original instrument.
07-10-2009
29-12-2013
18
Convention between the Kingdom of Belgium and the Democratic Republic of the Congo to prevent double taxation and to prevent tax evasion and evasion in respect of income and property taxes.
Congo (Democratic Republic).
Original instrument.
23-05-2007
24-12-2011
(a) Instrument amending it.
16-07-2010
N/D
19
Convention between the Kingdom of Belgium and the Republic of Croatia and to prevent double taxation and tax evasion in respect of income and property taxes.
Croatia.
Original instrument.
31-10-2001
01-04-2004
20
Convention between the Kingdom of Belgium and the Republic of Cyprus to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Cyprus.
Original instrument.
14-05-1996
08-12-1999
21
Convention between the Kingdom of Belgium and the Czech Republic to prevent double taxation and prevent tax evasion in the area of income and property taxes.
Czech Republic.
Original instrument.
16-12-1996
24-07-2000
(a) Instrument amending it.
15-03-2010
13-01-2015
22
Convention between Belgium and Denmark to prevent double taxation and to regulate other matters relating to income and property taxes.
Denmark.
Original instrument.
16-10-1969
31-12-1970
Instrument to be amended.
27-09-1999
25-04-2003
Instrument to be amended.
07-07-2009
18-07-2013
23
Agreement between the Kingdom of Belgium and the Republic of Ecuador aimed at avoiding double taxation and preventing tax evasion in respect of income and property taxes.
Ecuador.
Original instrument.
18-12-1996
18-03-2004
24
Convention between the Kingdom of Belgium and the Arab Republic of Egypt to prevent double taxation and prevent tax evasion in the area of income taxes.
Egypt.
Original instrument.
03-01-1991
03-03-1997
25
Convention between the Kingdom of Belgium and the Republic of Estonia to prevent double taxation and to prevent tax evasion in the area of income taxes.
Estonia.
Original instrument.
05-11-1999
15-04-2003
26
Convention between the Kingdom of Belgium and the Republic of Finland to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Finland.
Original instrument.
18-05-1976
27-12-1978
Instrument to be amended.
13-03-1991
16-07-1997
Instrument to be amended.
15-09-2009
18-07-2013
27
Convention between Belgium and France on the prevention of double taxation and the establishment of rules on mutual administrative and legal assistance in the field of income taxes.
France.
Original instrument.
10-03-1964
17-06-1965
(a) Instrument amending it.
15-02-1971
19-07-1973
(b) Instrument amending it.
08-02-1999
27-04-2000
Instrument amending (c).
12-12-2008
17-12-2009
Instrument to be amended (d).
07-07-2009
01-07-2013
28
Convention between the Kingdom of Belgium and the Gabonese Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Gabon.
Original instrument.
14-01-1993
13-05-2005
29
Convention between the Kingdom of Belgium and Georgia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Georgia.
Original instrument.
14-12-2000
04-05-2004
30
Convention between the Kingdom of Belgium and the Republic of Ghana to prevent double taxation and to prevent tax evasion of income and capital gains.
Ghana.
Original instrument.
22-06-2005
17-10-2008
31
Convention between the Kingdom of Belgium and the Hellenic Republic on the avoidance of double taxation and the prevention of tax evasion in the area of income taxes.
Greece.
Original instrument.
25-05-2004
30-12-2005
(a) Instrument amending it.
16-03-2010
24-07-2017
32
Convention between the Kingdom of Belgium and the Hong Kong Special Administrative Region of the People's Republic of China to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Hong Kong.
Original instrument.
10-12-2003
07-10-2004
33
Agreement between the Government of the Kingdom of Belgium and the Government of the Hungarian People's Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Hungary.
Original instrument.
19-07-1982
25-02-1984
34
Convention between the Kingdom of Belgium and the Republic of Iceland to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Iceland.
Original instrument.
23-05-2000
19-06-2003
(a) Instrument amending it.
15-09-2009
14-04-2015
35
Agreement between the Government of the Kingdom of Belgium and the Government of the Republic of India to prevent double taxation and to prevent tax evasion in respect of income taxes.
India.
Original instrument.
26-04-1993
01-10-1997
(a) Instrument amending it.
09-03-2017
N/D
36
Convention between the Kingdom of Belgium and the Republic of Indonesia to prevent double taxation and to prevent tax evasion in respect of income taxes.
Indonesia.
Original instrument.
16-09-1997
07-11-2001
37
Convention between Belgium and Ireland on the avoidance of double taxation and tax evasion in respect of income taxes.
Ireland.
Original instrument.
24-06-1970
31-12-1973
(a) Instrument amending it.
14-04-2014
N/D
38
Convention between the Kingdom of Belgium and the Isle of Man to prevent double taxation and to prevent tax fraud in the area of income taxes.
Isle of Man.
Original instrument.
16-07-2009
N/D
39
Convention between the Kingdom of Belgium and the State of Israel to prevent double taxation of income and property taxes.
Israel.
Original instrument.
13-07-1972
04-11-1975
40
Convention between Belgium and Italy on the prevention of double taxation and the prevention of tax evasion and evasion in the field of income taxes.
Italy.
Original instrument.
29-04-1983
29-07-1989
Instrument to be amended.
19-12-1984
29-07-1989
Instrument to be amended.
11-10-2004
17-04-2013
41
Convention between the Kingdom of Belgium and the Republic of Côte d'Ivoire to prevent double taxation and prevent tax evasion in the area of income taxes.
Ivory Coast.
Original instrument.
25-11-1977
30-12-1980
42
Convention between the Kingdom of Belgium and the Republic of Kazakhstan to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Kazakhstan.
Original instrument.
16-04-1998
13-04-2000
43
Agreement between the Government of the Kingdom of Belgium and the Government of the Union of Soviet Socialist Republics to prevent double taxation of income and property taxes.
USSR - Kyrgyzstan.
Original instrument.
17-12-1987
08-01-1991
44
Convention between the Kingdom of Belgium and the Republic of Korea to prevent double taxation and prevent tax evasion in the area of income taxes.
Korea (South).
Original instrument.
29-08-1977
19-09-1979
Instrument to be amended.
20-04-1994
31-12-1996
Instrument to be amended.
08-03-2010
01-12-2015
45
Convention between the Kingdom of Belgium and the Socialist Federal Republic of Yugoslavia to prevent double taxation of income and property taxes.
Yugoslavia - Kosovo.
Original instrument.
21-11-1980
26-05-1983
46
Convention between the Kingdom of Belgium and the State of Kuwait to prevent double taxation and to prevent tax evasion in respect of income and property taxes and to promote economic relations.
Kuwait.
Original instrument.
10-03-1990
28-10-2000
47
Convention between the Kingdom of Belgium and the Republic of Latvia to prevent double taxation and prevent tax evasion in the area of income taxes.
Latvia.
Original instrument.
21-04-1999
07-05-2003
48
Convention between the Government of the Kingdom of Belgium and the Government of the Republic of Lithuania to prevent double taxation and to prevent tax evasion in respect of income taxes.
Lithuania.
Original instrument.
26-11-1998
05-05-2003
49
Convention between Belgium and Luxembourg to prevent double taxation and to regulate other matters relating to income and property taxes.
Luxembourg.
Original instrument.
17-09-1970
30-12-1972
(a) Instrument amending it.
11-12-2002
20-12-2004
(b) Instrument amending it.
16-07-2009
25-06-2013
50
Convention between the Kingdom of Belgium and the Macao Special Administrative Region of the People's Republic of China to prevent double taxation and prevent tax evasion in the area of income taxes.
Macau.
Original instrument.
19-06-2006
N/D
51
Agreement between the Belgian Government and the Macedonian Government to prevent double taxation of income and property taxes and to prevent tax fraud.
Macedonia.
Original instrument.
06-07-2010
17-07-2017
52
Agreement between the Government of Belgium and the Government of Malaysia to prevent double taxation and prevent tax evasion in the area of income taxes.
Malaysia.
Original instrument.
24-10-1973
14-08-1975
Instrument to be amended.
25-07-1979
25-07-1979
Instrument to be amended.
18-12-2009
N/D
53
Convention between the Kingdom of Belgium and the State of Malta to prevent double taxation and prevent tax evasion.
Malta.
Original instrument.
28-06-1974
03-01-1975
Instrument to be amended.
23-06-1993
17-10-2002
Instrument to be amended.
19-01-2010
N/D
54
Convention between the Kingdom of Belgium and the Republic of Mauritius to prevent double taxation and prevent tax evasion in the area of income taxes.
Mauritius.
Original instrument.
04-07-1995
28-01-1999
55
Agreement between the Kingdom of Belgium and the United Mexican States to prevent double taxation and to prevent tax evasion in the area of income taxes.
Mexico.
Original instrument.
24-11-1992
01-02-1997
(a) Instrument amending it.
26-08-2013
19-08-2017
56
Agreement between the Government of the Kingdom of Belgium and the Government of the Union of Soviet Socialist Republics to prevent double taxation of income and property taxes.
USSR –
Moldova.
Original instrument.
17-12-1987
08-01-1991
57
Agreement between the Government of the Kingdom of Belgium and the Government of the Republic of Moldova to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Moldova.
Original instrument.
04-12-2008
N/D
58
Convention between the Kingdom of Belgium and Mongolia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Mongolia.
Original instrument.
26-09-1995
30-03-2000
59
Convention between the Kingdom of Belgium and the Socialist Federal Republic of Yugoslavia to prevent double taxation of income and property taxes.
Yugoslavia - Montenegro.
Original instrument.
21-11-1980
26-05-1983
60
Convention between the Kingdom of Belgium and the Kingdom of Morocco to prevent double taxation and to prevent tax evasion and tax fraud in the area of income taxes.
Morocco.
Original instrument.
31-05-2006
30-04-2009
61
Convention between the Kingdom of Belgium and the Kingdom of the Netherlands to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
The Netherlands.
Original instrument.
05-06-2001
31-12-2002
(a) Instrument amending it.
23-06-2009
01-09-2013
62
Agreement between the Government of Belgium and the Government of New Zealand to prevent double taxation and prevent tax evasion in respect of income taxes.
New Zealand.
Original instrument.
15-09-1981
08-12-1983
(a) Instrument amending it.
07-12-2009
N/D
63
Agreement between the Government of the Kingdom of Belgium and the Government of the Federal Republic of Nigeria to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Nigeria.
Original instrument.
20-11-1989
27-10-1994
64
Convention between the Kingdom of Belgium and the Sultanate of Oman to prevent double taxation and prevent tax fraud in the area of income taxes.
Oman.
Original instrument.
16-12-2008
N/D
65
Convention between the Kingdom of Belgium and the Islamic Republic of Pakistan to prevent double taxation and prevent tax evasion in the area of income taxes.
Pakistan.
Original instrument.
17-03-1980
02-09-1983
66
Convention between the Kingdom of Belgium and the Republic of the Philippines to prevent double taxation and prevent tax evasion in respect of income taxes.
Philippines.
Original instrument.
02-10-1976
09-07-1980
(a) Instrument amending it.
11-03-1996
24-12-1999
67
Convention between the Kingdom of Belgium and the Republic of Poland to prevent double taxation and to prevent fraud and evasion in respect of income and property taxes.
Poland.
Original instrument.
20-08-2001
29-04-2004
(a) Instrument amending it.
14-04-2014
02-05-2018
68
Convention between Belgium and Portugal to prevent double taxation and to regulate other matters relating to income taxes.
Portugal.
Original instrument.
16-07-1969
19-02-1971
(a) Instrument amending it.
06-03-1995
05-04-2001
69
Agreement between the Government of the Kingdom of Belgium and the Government of the Republic of the State of Qatar to prevent double taxation and to prevent tax evasion in respect of income taxes.
Qatar.
Original instrument.
06-11-2007
N/D
(a) Instrument amending it.
22-03-2015
N/D
70
Agreement between the Government of the Kingdom of Belgium and the Government of Romania to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Romania.
Original instrument.
04-03-1996
17-10-1998
71
Convention between the Government of the Kingdom of Belgium and the Government of the Russian Federation to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Russia.
Original instrument.
16-06-1995
26-06-2000
72
Convention between the Kingdom of Belgium and the Russian Federation to prevent double taxation and to prevent tax fraud in the area of income and property taxes.
Russia
(new).
Original instrument.
19-05-2015
N/D
(a) Instrument amending it.
30-01-2018
N/D
73
Convention between the Kingdom of Belgium and the Republic of Rwanda to prevent double taxation and to prevent tax evasion and evasion in respect of income and property taxes.
Rwanda.
Original instrument.
16-04-2007
06-07-2010
(a) Instrument amending it.
17-05-2010
N/D
74
Convention between the Kingdom of Belgium and the Republic of San Marino to prevent double taxation and to prevent tax fraud in the area of income taxes.
San Marino.
Original instrument.
21-12-2005
25-06-2007
(a) Instrument amending it.
14-07-2009
18-07-2013
75
Convention between the Kingdom of Belgium and the Republic of Senegal to prevent double taxation and to prevent tax evasion in the area of income taxes.
Senegal.
Original instrument.
29-09-1987
04-02-1993
76
Convention between the Kingdom of Belgium and the Socialist Federal Republic of Yugoslavia to prevent double taxation of income and property taxes.
Yugoslavia - Serbia.
Original instrument.
21-11-1980
26-05-1983
77
Convention between the Kingdom of Belgium and the Republic of Seychelles to prevent double taxation and to prevent tax fraud in the area of income taxes.
Seychelles.
Original instrument.
27-04-2006
10-09-2015
(a) Instrument amending it.
14-07-2009
22-06-2016
78
Agreement between the Government of the Kingdom of Belgium and the Government of the Republic of Singapore to prevent double taxation and prevent tax evasion in respect of income taxes.
Singapore.
Original instrument.
06-11-2006
27-11-2008
(a) Instrument amending it.
16-07-2009
20-09-2013
79
Convention between the Government of the Kingdom of Belgium and the Government of the Slovak Republic to prevent double taxation and prevent tax evasion of income and property taxes.
Slovak Republic.
Original instrument.
15-01-1997
13-06-2000
80
Convention between the Kingdom of Belgium and the Republic of Slovenia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Slovenia.
Original instrument.
22-06-1998
02-10-2002
81
Convention between the Kingdom of Belgium and the Republic of South Africa to prevent double taxation and prevent tax evasion in the area of income taxes.
South Africa.
Original instrument.
01-02-1995
10-10-1998
82
Convention between the Kingdom of Belgium and the Kingdom of Spain on the prevention of double taxation and the prevention of tax fraud in the field of income and property taxes.
Spain.
Original instrument.
14-06-1995
25-06-2003
(a) Instrument amending it.
02-12-2009
N/D
(b) Instrument to be amended.
15-04-2014
N/D
83
Agreement between the Government of the Kingdom of Belgium and the Government of the Democratic Socialist Republic of Sri Lanka to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Sri Lanka.
Original instrument.
03-02-1983
12-06-1985
84
Convention between the Kingdom of Belgium and the Kingdom of Sweden to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Sweden.
Original instrument.
05-02-1991
24-02-1993
85
Agreement between the Government of the Kingdom of Belgium and the Government of the Union of Soviet Socialist Republics to prevent double taxation of income and property taxes.
USSR - Tajikistan.
Original instrument.
17-12-1987
08-01-1991
86
Convention between the Kingdom of Belgium and the Republic of Tajikistan to prevent double taxation and to prevent tax fraud in the area of income and property taxes.
Tajikistan.
Original instrument.
10-02-2009
N/D
87
Convention between the Kingdom of Belgium and the Kingdom of Thailand to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Thailand.
Original instrument.
16-10-1978
28-12-1980
88
Convention between the Kingdom of Belgium and the Republic of Tunisia to prevent double taxation and to prevent fraud and evasion in respect of income and property taxes.
Tunisia.
Original instrument.
07-10-2004
05-06-2009
89
Convention between the Kingdom of Belgium and the Republic of Turkey to prevent double taxation of income taxes.
Turkey.
Original instrument.
02-06-1987
08-10-1991
(a) Instrument amending it.
09-07-2013
N/D
90
Agreement between the Government of the Kingdom of Belgium and the Government of the Union of Soviet Socialist Republics to prevent double taxation of income and property taxes.
USSR-Turkmenistan.
Original instrument.
17-12-1987
08-01-1991
91
Convention between the Kingdom of Belgium and the Republic of Uganda to prevent double taxation and to prevent tax fraud in respect of income and property taxes.
Uganda.
Original instrument.
26-07-2007
N/D
(a) Instrument amending it.
25-04-2014
N/D
92
Convention between the Government of the Kingdom of Belgium and the Government of Ukraine to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Ukraine.
Original instrument.
20-05-1996
25-02-1999
93
Convention between the Kingdom of Belgium and the United Arab Emirates to prevent double taxation and prevent tax evasion in respect of income and property taxes.
United Arab Emirates.
Original instrument.
30-09-1996
06-01-2004
94
Agreement between the Government of the Kingdom of Belgium and the Government of the United Kingdom of Great Britain and Northern Ireland to prevent double taxation and prevent tax evasion of income and capital gains.
United Kingdom.
Original instrument.
01-06-1987
21-10-1989
(a) Instrument amending it.
24-06-2009
24-12-2012
95
Agreement between the Government of the Kingdom of Belgium and the Government of the United States of America to prevent double taxation and to prevent tax evasion in respect of income taxes.
America.
Original instrument.
27-11-2006
28-12-2007
96
Convention between the Kingdom of Belgium and the Eastern Republic of Uruguay to prevent double taxation of income and property taxes and to prevent tax evasion.
Uruguay.
Original instrument.
23-08-2013
04-08-2017
97
Convention between the Kingdom of Belgium and the Republic of Uzbekistan to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Uzbekistan.
Original instrument.
14-11-1996
08-07-1999
Instrument to be amended.
17-04-1998
08-07-1999
Instrument to be amended.
18-02-2015
N/D
98
Agreement between the Kingdom of Belgium and the Republic of Venezuela to prevent double taxation and prevent tax evasion in respect of income tax.
Venezuela.
Original instrument.
22-04-1993
13-11-1998
99
Convention between the Kingdom of Belgium and the Socialist Republic of Vietnam to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Vietnam.
Original instrument.
28-02-1996
25-06-1999
(a) Instrument amending it.
12-03-2012
N/D
Article 3. Transparent entities.
Notification of existing provisions in the conventions included in the list.
Under article 3.6 of the Convention, Belgium considers that the following conventions contain any of the provisions described in article 3.4 which are not subject to any of the reservations provided for in article 3.5(c) to (e). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
27
France.
Article 1.4.
38
Isle of Man.
Protocol 2.
49
Luxembourg.
Article 4.1, second sentence.
57
Moldova.
Article 1.2.
61
The Netherlands.
Protocol 2 and Protocol 4 (b).
62
New Zealand.
Article 4.1, second sentence.
84
Sweden.
Article 4.1, second sentence.
88
Tunisia.
Article 4.1, second sentence.
95
America.
Article 1.6.
Article 4. Institutions with dual residence
Reservations.
Under article 4.3 (a) of the Convention, Belgium reserves the right not to apply any of the provisions of article 4 to its Covered Tax Agreements by the Convention.
Article 6. Purpose of the Covered Tax Agreements. Notification of choice of optional provisions.
Under article 6.6 of the Convention, Belgium opts to apply article 6.3.
Notification of the text of the Preamble existing in the conventions listed
According to article 6.5 of the Convention, Belgium considers that the following conventions do not fall within the scope of a reservation made under article 6.4 and contain in the Preamble the wording referred to in article 6.2. The text of the relevant paragraph of the Preamble is set out below.
Convention number listed
Other
Jurisdiction
contracting authority
Preamble text
1
Albania.
Desiring, for the purpose of developing and promoting their economic relations, to conclude a convention to prevent double taxation on income and property taxes and to prevent tax evasion,
2
Algeria.
Desiring to conclude a convention to prevent double taxation and to establish rules for mutual administrative assistance in the field of income and property taxes,
3
Argentina.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and capital taxes,
4
Armenia.
Desiring to promote and strengthen economic, scientific, technical and cultural relations between the two Contracting States and to avoid double taxation on income and property taxes, to prevent tax evasion and to eliminate tax discrimination,
5
Australia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
6
Austria.
Desiring to avoid double taxation and to regulate other matters relating to income and property taxes, including farm tax and property taxes,
7
Azerbaijan.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
8
Bahrain.
Desiring to conclude a convention to prevent double taxation and to prevent tax fraud and evasion in the area of income and property taxes,
9
Bangladesh.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
10
Belarus.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
11
Yugoslavia-Bosnia and Herzegovina.
Desiring to conclude a convention to avoid double taxation on income and property taxes,
12
Botswana.
Desiring to conclude a convention to prevent double taxation and to prevent tax fraud in the area of income and property taxes,
13
Brazil.
Desiring to avoid double taxation and to regulate other income tax issues,
14
Bulgaria.
"Desiring to promote and strengthen economic relations and cooperation between the two countries", have decided to conclude a convention to avoid double taxation on income and property taxes,
15
Canada.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
16
Chile.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion and evasion in relation to income and property taxes,
17
China.
Desiring to conclude a convention to prevent double taxation and to prevent tax fraud in the area of income taxes,
18
Congo (Democratic Republic).
Desiring to conclude a convention to prevent double taxation and to prevent tax fraud and evasion in the area of income and property taxes,
19
Croatia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
20
Cyprus.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
21
Czech Republic.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
22
Denmark.
Desiring to avoid double taxation and to regulate other matters relating to income and property taxes,
23
Ecuador.
Desiring to conclude a convention aimed at avoiding double taxation and preventing tax evasion in the area of income and property taxes,
24
Egypt.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
25
Estonia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
26
Finland.
Desiring to conclude a new convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
29
Georgia.
<Wishful to promote and strengthen economic, cultural, scientific and technical relations between the two States» by concluding a convention to avoid double taxation on income and property taxes,
30
Ghana.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and capital gains,
31
Greece.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
32
Hong Kong.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
33
Hungary.
Desiring to conclude an agreement to avoid double taxation and to prevent tax evasion in the area of income and property taxes and to promote and strengthen economic relations between the two countries,
34
Iceland.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
35
India.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
36
Indonesia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
37
Ireland.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and capital gains,
38
Isle of Man.
Desiring to conclude a convention to prevent double taxation and to prevent tax fraud in the area of income taxes,
39
Israel.
Desiring to conclude a convention to avoid double taxation on income and property taxes.
41
Ivory Coast.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
42
Kazakhstan.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
43
USSR-Kyrgyzstan.
Desiring to conclude a convention to avoid double taxation on income and property taxes.
44
Korea (South).
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
45
Yugoslavia-Kosovo.
Desiring to conclude a convention to avoid double taxation on income and property taxes.
46
Kuwait.
Desiring to conclude a convention to avoid double taxation, to prevent tax evasion in the area of income and property taxes and to promote economic relations;
47
Latvia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
48
Lithuania.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
49
Luxembourg.
Desiring to avoid double taxation and to regulate other matters relating to income and property taxes,
50
Macau.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
51
Macedonia.
Desiring to conclude a convention to prevent double taxation of income and property taxes and to prevent tax fraud,
52
Malaysia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
53
Malta.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion,
54
Mauritius.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
55
Mexico.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
56
USSR-Moldavia.
Desiring to conclude a convention to avoid double taxation on income and property taxes,
57
Moldova.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
58
Mongolia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
59
Yugoslavia-Montenegro.
Desiring to conclude a convention to avoid double taxation on income and property taxes,
60
Morocco.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion and tax fraud in the area of income taxes,
61
The Netherlands.
Desiring to conclude a new convention between the two States to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
62
New-Zelanda.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
63
Nigeria.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and capital gains,
64
Oman.
Desiring to conclude a convention to prevent double taxation and to prevent tax fraud in the area of income taxes,
65
Pakistan.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
66
Philippines.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
67
Poland.
Desiring to conclude a convention to prevent double taxation and to prevent tax fraud in the area of income and property taxes,
68
Portugal.
Desiring to avoid double taxation and to regulate other income tax issues,
69
Qatar.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and to promote and strengthen economic relations between the two countries,
70
Romania.
<Wishful to promote and strengthen economic relations between the two countries» by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
71
Russia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
72
Russia
(new).
Desiring to conclude a convention to prevent double taxation and to prevent tax fraud in the area of income and property taxes,
73
Rwanda.
Desiring to conclude a convention to prevent double taxation and to prevent tax fraud and evasion in the area of income and property taxes,
74
San Marino.
Desiring to conclude a convention to prevent double taxation and to prevent tax fraud in the area of income taxes, and to strengthen the orderly development of economic relations between the two States in the framework of greater cooperation.
75
Senegal.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
76
Yugoslavia-Serbia.
Desiring to conclude a convention to avoid double taxation on income and property taxes,
77
Seychelles.
Desiring to conclude a convention to prevent double taxation and to prevent tax fraud in the area of income taxes,
78
Singapore.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
79
Republic
Slovak.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
80
Slovenia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
81
South Africa.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
82
Spain.
Desiring to conclude a new convention to prevent double taxation and to prevent tax evasion and tax fraud in the area of income and property taxes,
83
Sri Lanka.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
84
Sweden.
Desiring to conclude a new convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
85
USSR-Tajikistan.
Desiring to conclude a convention to avoid double taxation on income and property taxes.
86
Tajikistan.
Desiring to develop and strengthen economic, scientific, technical and cultural cooperation between the two States and to conclude a convention to prevent double taxation and to prevent tax fraud in the area of income and property taxes,
87
Thailand.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
88
Tunisia.
Desiring to conclude a convention to prevent double taxation and to prevent fraud and evasion in the area of income and property taxes,
89
Turkey.
Desiring to conclude a convention to prevent double taxation of income taxes,
90
USSR-Turkmenistan.
Desiring to conclude a convention to avoid double taxation on income and property taxes,
91
Uganda.
Desiring to promote and strengthen economic relations between the two countries and to conclude a convention to prevent double taxation and to prevent tax fraud in respect of income and property taxes,
92
Ukraine.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes and confirming its intention to develop and deepen its mutual economic relations,
93
United Arab Emirates.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
94
United Kingdom.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and capital gains,
95
America.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
96
Uruguay.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
97
Uzbekistan.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
98
Venezuela.
Desiring to conclude an agreement to avoid double taxation and to prevent tax evasion in respect of income tax,
99
Vietnam.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
Notification of conventions included in the list that do not contain the text of the Preamble agreed upon in the Convention.
According to Article 6.6 of the Convention, Belgium considers that the following conventions do not contain in their Preamble reference to its desire to develop its economic relations or to strengthen cooperation in tax matters.
Number of the agreement listed
Other Contracting Jurisdiction
2
Algeria.
3
Argentina.
5
Australia.
6
Austria.
7
Azerbaijan.
8
Bahrain.
9
Bangladesh.
10
Belarus.
11
Yugoslavia-Bosnia and Herzegovina.
12
Botswana.
13
Brazil.
15
Canada.
16
Chile.
17
China.
18
Congo (Democratic Republic).
19
Croatia.
20
Cyprus.
21
Czech Republic.
22
Denmark.
23
Ecuador.
24
Egypt.
25
Estonia.
26
Finland.
27
France.
30
Ghana.
31
Greece.
32
Hong Kong.
34
Iceland.
35
India.
36
Indonesia.
37
Ireland.
38
Isle of Man.
39
Israel.
40
Italy.
41
Ivory Coast.
42
Kazakhstan.
43
USSR-Kyrgyzstan.
44
Korea (South).
45
Yugoslavia-Kosovo.
47
Latvia.
48
Lithuania.
49
Luxembourg.
50
Macau.
51
Macedonia.
52
Malaysia.
53
Malta.
54
Mauritius.
55
Mexico.
56
USSR-Moldavia.
57
Moldova.
58
Mongolia.
59
Yugoslavia-Montenegro.
60
Morocco.
61
The Netherlands.
62
New Zealand.
63
Nigeria.
64
Oman.
65
Pakistan.
66
Philippines.
67
Poland.
68
Portugal.
70
Romania.
71
Russia.
72
Russia (new).
73
Rwanda.
75
Senegal.
76
Yugoslavia-Serbia.
77
Seychelles.
78
Singapore.
79
Slovak Republic.
80
Slovenia.
81
South Africa.
82
Spain.
83
Sri Lanka.
84
Sweden.
85
USSR-Tajikistan.
87
Thailand.
88
Tunisia.
89
Turkey.
90
USSR-Turkmenistan.
93
United Arab Emirates.
94
United Kingdom.
95
America.
96
Uruguay.
97
Uzbekistan.
98
Venezuela.
99
Vietnam.
Article 7. Measures to prevent the abuse of conventions.
Notification of choice of optional provisions.
Under article 7.17 (b) of the Convention, Belgium opts to apply article 7.4.
Notification of existing provisions in the conventions included in the list.
Under article 7.17 (a) of the Convention, Belgium considers that the following conventions do not contain any of the provisions described in article 7.2 and are subject to one of the reservations provided for in article 7.15 (b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
7
Azerbaijan.
Article 11.8.
Article 12.7.
Article 21(4).
8
Bahrain.
Article 28
12
Botswana.
Article 10.6.
Article 11.8.
Article 12.7.
16
Chile.
Article 10.6.
Article 11.7.
Article 12.7.
17
China.
Article 10.6.
Article 11.8.
Article 12.7.
18
Congo (Democratic Republic).
Protocol 4.
25
Estonia.
Article 28
31
Greece.
Article 11.8.
Article 12.7.
38
Isle of Man.
Article 23
42
Kazakhstan.
Article 11.8.
Article 12.7.
47
Latvia.
Article 29
48
Lithuania.
Article 29
50
Macau.
Article 28
51
Macedonia.
Protocol 8.c).
55
Mexico.
Protocol 3.
57
Moldova.
Article 27
63
Nigeria.
Article 10.5.
Article 11.6.
Article 12.6.
64
Oman.
Article 10.7.
Article 11.9.
Article 12.7.
Protocol 10.
69
Qatar.
Article 28
72
Russia (new).
Article 27
73
Rwanda.
Protocol 5.
74
San Marino.
Article 23
77
Seychelles.
Article 27
86
Tajikistan.
Article 29
88
Tunisia.
Protocol (Ad Article 23(2)(a) and (b)).
92
Ukraine.
Article 12.7.
Protocol 1,
second sentence.
94
United Kingdom.
Article 10.8 (as amended by Article V(a)).
Article 11.8 (as amended by Article VI of (a)).
Article 12.6. (as amended by Article VII.2(a)).
Article 22.5 (as amended by Article XIV(a)).
Article 23(4) (as amended by Article XV(1)(a)).
Article 8. Transactions with dividends.
Notification of existing provisions in the conventions included in the list.
According to article 8.4(a) of the Convention, Belgium considers that the following conventions contain any of the provisions described in article 8.1 that are not subject to any of the reservations provided for in article 8.3(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 10(2)(a).
3
Argentina.
Article 10(2)(a).
4
Armenia.
Article 10(2)(a).
7
Azerbaijan.
Article 10.2.
8
Bahrain.
Article 10(2), second sentence.
10
Belarus.
Article 10(2)(a).
11
Yugoslavia - Bosnia and Herzegovina.
Article 10(2)(a).
12
Botswana.
Article 10(2)(b).
13
Brazil.
Article 10(2)(a) (as amended by Article III(a)).
15
Canada.
Article 10(2)(a).
16
Chile.
Article 10(2), second sentence.
17
China.
Article 10(2)(a).
18
Congo (Democratic Republic).
Article 10(2)(a)(i) and (b)(i).
19
Croatia.
Article 10(2)(a).
20
Cyprus.
Article 10(2)(a).
21
Czech Republic.
Article 10(2)(a).
22
Denmark.
Article 10.2.2 (as amended by Article 6(a)).
24
Egypt.
Article 10(2)(b)(i).
25
Estonia.
Article 10(2)(a).
26
Finland.
Article 10(2)(a) (as amended by Article 1(a)).
27
France.
Article 15(2)(a) (as amended by Article 1(a)).
29
Georgia.
Article 10(2)(a).
30
Ghana.
Article 10(2)(a).
31
Greece.
Article 10(2)(a).
32
Hong Kong.
Article 10(2), first sentence (a) and second sentence.
34
Iceland.
Article 10(2)(a).
36
Indonesia.
Article 10(2)(a).
38
Isle of Man.
Article 10(2)(a)(i).
42
Kazakhstan.
Article 10(2)(a) and Protocol 5.
45
Yugoslavia - Kosovo.
Article 10(2)(a).
47
Latvia.
Article 10(2)(a).
48
Lithuania.
Article 10(2)(a).
49
Luxembourg.
Article 10(2), first sentence (a) and second sentence.
50
Macau.
Article 10(2), first sentence (a) and second sentence.
51
Macedonia.
Article 10(2), first sentence (a) and second sentence.
52
Malaysia.
Article 10(2)(a) and (a) (as amended by Article VI(b)).
54
Mauritius.
Article 10(2)(a).
55
Mexico.
Article 10.2, second sentence (a) (as amended by Article VI (a)).
57
Moldova.
Article 10(2)(a)(i) and (b)(i).
58
Mongolia.
Article 10(2)(a).
59
Yugoslavia - Montenegro.
Article 10(2)(a).
60
Morocco.
Article 10(2)(a).
61
The Netherlands.
Article 10(2)(a).
63
Nigeria.
Article 10(2)(a).
64
Oman.
Article 10(2)(a).
65
Pakistan.
Article 10.2.
66
Philippines.
Article 10(2)(a) (as amended by Article III(a)).
67
Poland.
Article 10(2), second sentence (a) (as amended by Article II (a)).
69
Qatar.
Article 10(2)(a).
70
Romania.
Article 10(2)(a).
72
Russia (new).
Article 10(2)(a).
73
Rwanda.
Article 10(2), second sentence (a).
74
San Marino.
Article 10(2)(a) and (b).
76
Yugoslavia - Serbia.
Article 10(2)(a).
77
Seychelles.
Article 10(2), first sentence (a) and second sentence.
78
Singapore.
Article 10(2), first sentence (a) and second sentence.
79
Slovak Republic.
Article 10(2)(a).
80
Slovenia.
Article 10(2)(a).
81
South Africa.
Article 10(2)(a).
82
Spain.
Article 10(2)(b).
84
Sweden.
Article 10(2)(a).
86
Tajikistan.
Article 10(2), second sentence (a).
87
Thailand.
Article 10(2)(a)(1), (a)(2) and (b)(1).
88
Tunisia.
Article 10(2)(a).
89
Turkey.
Article 10(2)(a).
91
Uganda.
Article 10(2)(a).
92
Ukraine.
Article 10(2)(a).
93
United Arab Emirates.
Article 10(2)(a).
94
United Kingdom.
Article 10(3)(a) (as amended by Article V(a)).
95
America.
Article 10(2)(a), (3) (a) and (4) (a).
96
Uruguay.
Article 10(2)(a).
97
Uzbekistan.
Article 10(2)(a).
98
Venezuela.
Article 10(2)(a).
99
Vietnam.
Article 10(2)(a) and (b).
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Reservations.
Under article 9.6 (b) of the Convention, Belgium reserves the right not to apply article 9.1 (a) to its Covered Tax Agreements by the Convention.
Notification of existing provisions in the conventions included in the list.
According to article 9.7 of the Convention, Belgium considers that the following conventions contain one of the provisions described in article 9.1. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 13.4.
4
Armenia.
Article 13(4) and Protocol 6.
5
Australia.
Article 13(1), 2(a)(iii) and 2.b)(iii).
7
Azerbaijan.
Article 13(2) and Protocol 4.
12
Botswana.
Article 13.4.
15
Canada.
Article 13.4.
16
Chile.
Article 13.4.
17
China.
Article 13.4.
18
Congo (Democratic Republic).
Article 13.4.
25
Estonia.
Article 13(2) and Protocol 8.
32
Hong Kong.
Article 13.4.
35
India.
Article 13.4.
42
Kazakhstan.
Article 13(2)
47
Latvia.
Article 13(2) and Protocol 8.
48
Lithuania.
Article 13(2) and Protocol 8.
55
Mexico.
Article 13.5 and Protocol 6 (as amended by Articles IX.2 and XIX.4(a)).
57
Moldova.
Article 13.4.
60
Morocco.
Article 13.4.
67
Poland.
Article 13.4.
72
Russia (new).
Article 13(4) (as amended by Article I(a)).
73
Rwanda.
Article 14.4.
74
San Marino.
Article 13.4.
82
Spain.
Article 13(2)
92
Ukraine.
Article 13(2)
96
Uruguay.
Article 13.4.
98
Venezuela.
Article 13.4.
99
Vietnam.
Article 13.4.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Under article 10.5 (a) of the Convention, Belgium reserves the right not to apply any of the provisions of article 10 to its Covered Tax Agreements by the Convention.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents
Notification of existing provisions in the conventions included in the list.
According to Article 11.4 of the Convention, Belgium considers that the following conventions contain one of the provisions described in Article 11.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
5
Australia.
Article 9.4 (as amended by Article II(b)(a)) and Article 27.1.
6
Austria.
Article 27.4.2.
9
Bangladesh.
Article 28
14
Bulgaria.
Article 27
15
Canada.
Article 27(3)
28
Gabon.
Article 28(1)
33
Hungary.
Article 27.1.
37
Ireland.
Article 27.1.
39
Israel.
Article 27(2)
40
Italy.
Article 29(3)
41
Ivory Coast.
Article 27.1.
43
USSR - Kyrgyzstan.
Article 23.3.
46
Kuwait.
Article 28(2)
52
Malaysia.
Article 27(2) (before its amendment by Article XIX(b)).
56
USSR - Moldova.
Article 23.3.
65
Pakistan.
Article 27(3)
75
Senegal.
Article 27.1.
83
Sri Lanka.
Article 27.1.
85
USSR - Tajikistan.
Article 23.3.
87
Thailand.
Article 28(1)
89
Turkey.
Article 28(1)
90
USSR - Turkmenistan.
Article 23.3.
94
United Kingdom.
Article 28.5.
95
America.
Article 1.4 and 5.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Notification of existing provisions in the conventions included in the list.
Under article 12.5 of the Convention, Belgium considers that the following conventions contain one of the provisions described in article 12(3)(a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 5.5.
2
Algeria.
Article 5.5(a).
3
Argentina.
Article 5.5.
4
Armenia.
Article 5.5(a).
5
Australia.
Article 5.5(a).
6
Austria.
Article 5.4.
7
Azerbaijan.
Article 5.5.
8
Bahrain.
Article 5.5.
9
Bangladesh.
Article 5.5(a).
10
Belarus.
Article 5.5.
11
Yugoslavia - Bosnia and Herzegovina.
Article 5.4.
12
Botswana.
Article 5.5(a).
13
Brazil.
Article 5.4, first sentence.
14
Bulgaria.
Article 5.6.
15
Canada.
Article 5.6.
16
Chile.
Article 5.5.
17
China.
Article 5.5.
18
Congo (Democratic Republic).
Article 5.5.
19
Croatia.
Article 5.5.
20
Cyprus.
Article 5.5.
21
Czech Republic.
Article 5.5.
22
Denmark.
Article 5.4.
23
Ecuador.
Article 5.5.
24
Egypt.
Article 5.5(a).
25
Estonia.
Article 5.5.
26
Finland.
Article 5.4.
27
France.
Article 4.6.
28
Gabon.
Article 5.5(a).
29
Georgia.
Article 5.5.
30
Ghana.
Article 5.5.
31
Greece.
Article 5.5.
32
Hong Kong.
Article 5.5(a).
33
Hungary.
Article 5.5.
34
Iceland.
Article 5.5.
35
India.
Article 5.4(a).
36
Indonesia.
Article 5.5(a).
37
Ireland.
Article 5.4, first sentence.
38
Isle of Man.
Article 5.5.
39
Israel.
Article 5.4, first sentence.
40
Italy.
Article 5.4.
41
Ivory Coast.
Article 5.4.
42
Kazakhstan.
Article 5.5.
43
USSR - Kyrgyzstan.
Article 5.5.
44
Korea (South).
Article 5.4.
45
Yugoslavia - Kosovo.
Article 5.4.
46
Kuwait.
Article 5.5(a).
47
Latvia.
Article 5.5.
48
Lithuania.
Article 5.5.
49
Luxembourg.
Article 5.4.
50
Macau.
Article 5.5.
51
Macedonia.
Article 5.5.
52
Malaysia.
Article 5.5(a).
53
Malta.
Article 5.4.
54
Mauritius.
Article 5.5(a).
55
Mexico.
Article 5.5.
56
USSR - Moldova.
Article 5.5.
57
Moldova.
Article 5.5.
58
Mongolia.
Article 5.5.
59
Yugoslavia - Montenegro.
Article 5.4.
60
Morocco.
Article 5.5(a).
61
The Netherlands.
Article 5.5.
62
New Zealand.
Article 5.6.
63
Nigeria.
Article 5.6.a).
64
Oman.
Article 5.4(a).
65
Pakistan.
Article 5.4(a).
66
Philippines.
Article 5.4(a).
67
Poland.
Article 5.5.
68
Portugal.
Article 5.4.
69
Qatar.
Article 5.4.
70
Romania.
Article 5.5.
71
Russia.
Article 5.5.
72
Russia (new).
Article 5.5.
73
Rwanda.
Article 5.5.
74
San Marino.
Article 5.5.
75
Senegal.
Article 5.5(a).
76
Yugoslavia - Serbia.
Article 5.4.
77
Seychelles.
Article 5.4.
78
Singapore.
Article 5.5.
79
Slovak Republic.
Article 5.5.
80
Slovenia.
Article 5.5.
81
South Africa.
Article 5.5.
82
Spain.
Article 5.5.
83
Sri Lanka.
Article 5.5(a).
84
Sweden.
Article 5.5.
85
USSR - Tajikistan.
Article 5.5.
86
Tajikistan.
Article 5.5.
87
Thailand.
Article 5.4(a).
88
Tunisia.
Article 5.4(a).
89
Turkey.
Article 5.5(a).
90
USSR - Turkmenistan.
Article 5.5.
91
Uganda.
Article 5.5.
92
Ukraine.
Article 5.5.
93
United Arab Emirates.
Article 5.5.
94
United Kingdom.
Article 5.5.
95
America.
Article 5.5.
96
Uruguay.
Article 5.5.
97
Uzbekistan.
Article 5.5.
98
Venezuela.
Article 5.4.
99
Vietnam.
Article 5.5(a).
According to article 12.6 of the Convention, Belgium considers that the following conventions contain one of the provisions described in article 12(3)(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 5.6.
2
Algeria.
Article 5.6.
3
Argentina.
Article 5.6.
4
Armenia.
Article 5.6.
5
Australia.
Article 5.6.
6
Austria.
Article 5.5.
7
Azerbaijan.
Article 5.6.
8
Bahrain.
Article 5.6.
9
Bangladesh.
Article 5.6.
10
Belarus.
Article 5.6.
11
Yugoslavia - Bosnia and Herzegovina.
Article 5.5.
12
Botswana.
Article 5.6.
13
Brazil.
Article 5.5.
14
Bulgaria.
Article 5.7.
15
Canada.
Article 5.7.
16
Chile.
Article 5.6 and Protocol 4.
17
China.
Article 5.6.
18
Congo (Democratic Republic).
Article 5.6.
19
Croatia.
Article 5.6.
20
Cyprus.
Article 5.6.
21
Czech Republic.
Article 5.6.
22
Denmark.
Article 5.5.
23
Ecuador.
Article 5.6.
24
Egypt.
Article 5.7.
25
Estonia.
Article 5.6.
26
Finland.
Article 5.5.
27
France.
Article 4.8.
28
Gabon.
Article 5.6.
29
Georgia.
Article 5.6.
30
Ghana.
Article 5.6.
31
Greece.
Article 5.6.
32
Hong Kong.
Article 5.6.
33
Hungary.
Article 5.6.
34
Iceland.
Article 5.6.
35
India.
Article 5.5.
36
Indonesia.
Article 5.6.
37
Ireland.
Article 5.5.
38
Isle of Man.
Article 5.6.
39
Israel.
Article 5.5.
40
Italy.
Article 5.5.
41
Ivory Coast.
Article 5.6.
42
Kazakhstan.
Article 5.6.
43
USSR - Kyrgyzstan.
Article 5.6.
44
Korea (South).
Article 5.5.
45
Yugoslavia - Kosovo.
Article 5.5.
46
Kuwait.
Article 5.6.
47
Latvia.
Article 5.6.
48
Lithuania.
Article 5.6.
49
Luxembourg.
Article 5.5.
50
Macau.
Article 5.6.
51
Macedonia.
Article 5.6.
52
Malaysia.
Article 5.6.
53
Malta.
Article 5.5.
54
Mauritius.
Article 5.6.
55
Mexico.
Article 5.7.
56
USSR - Moldova.
Article 5.6.
57
Moldova.
Article 5.6.
58
Mongolia.
Article 5.6.
59
Yugoslavia - Montenegro.
Article 5.5.
60
Morocco.
Article 5.7.
61
The Netherlands.
Article 5.6.
62
New Zealand.
Article 5.7.
63
Nigeria.
Article 5.5.
64
Oman.
Article 5.5.
65
Pakistan.
Article 5.5.
66
Philippines.
Article 5.6.
67
Poland.
Article 5.6.
68
Portugal.
Article 5.5.
69
Qatar.
Article 5.6.
70
Romania.
Article 5.6.
71
Russia.
Article 5.6.
72
Russia (new).
Article 5.6.
73
Rwanda.
Article 5.7.
74
San Marino.
Article 5.6.
75
Senegal.
Article 5.7.
76
Yugoslavia - Serbia.
Article 5.5.
77
Seychelles.
Article 5.5.
78
Singapore.
Article 5.6.
79
Slovak Republic.
Article 5.6.
80
Slovenia.
Article 5.6.
81
South Africa.
Article 5.6.
82
Spain.
Article 5.6.
83
Sri Lanka.
Article 5.6.
84
Sweden.
Article 5.6.
85
Taiwan.
Article 5.7.
85
USSR - Tajikistan.
Article 5.6.
86
Tajikistan.
Article 5.6.
87
Thailand.
Article 5.5.
88
Tunisia.
Article 5.6.
89
Turkey.
Article 5.6.
90
USSR - Turkmenistan.
Article 5.6.
91
Uganda.
Article 5.6.
92
Ukraine.
Article 5.6.
93
United Arab Emirates.
Article 5.6.
94
United Kingdom.
Article 5.6.
95
America.
Article 5.6.
96
Uruguay.
Article 5.6.
97
Uzbekistan.
Article 5.6.
98
Venezuela.
Article 5.5.
99
Vietnam.
Article 5.6.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Notification of choice of optional provisions.
Under article 13.7 of the Convention, Belgium opts to apply option B of article 13.1.
Notification of existing provisions in the conventions included in the list.
According to article 13.7 of the Convention, Belgium considers that the following conventions contain one of the provisions described in article 13.5 (a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 5.4.
2
Algeria.
Article 5.4.
3
Argentina.
Article 5.4.
4
Armenia.
Article 5.4.
5
Australia.
Article 5.3.
6
Austria.
Article 5.3.
7
Azerbaijan.
Article 5.4.
8
Bahrain.
Article 5.4.
9
Bangladesh.
Article 5.4.
10
Belarus.
Article 5.4.
11
Yugoslavia - Bosnia and Herzegovina.
Article 5.3.
12
Botswana.
Article 5.4.
13
Brazil.
Article 5.3.
14
Bulgaria.
Article 5.5.
15
Canada.
Article 5.5.
162
Chile.
Article 5.4.
17
China.
Article 5.4.
18
Congo (Democratic Republic).
Article 5.4.
19
Croatia.
Article 5.4.
20
Cyprus.
Article 5.4.
21
Czech Republic.
Article 5.4.
22
Denmark.
Article 5.3.
23
Ecuador.
Article 5.4.
24
Egypt.
Article 5.4.
25
Estonia.
Article 5.4.
26
Finland.
Article 5.3.
27
France.
Article 4.5.
28
Gabon.
Article 5.4.
29
Georgia.
Article 5.4.
30
Ghana.
Article 5.4.
31
Greece.
Article 5.4.
32
Hong Kong.
Article 5.4.
33
Hungary.
Article 5.4.
34
Iceland.
Article 5.4.
35
India.
Article 5.3.
36
Indonesia.
Article 5.4.
37
Ireland.
Article 5.3.
38
Isle of Man.
Article 5.4.
39
Israel.
Article 5.3.
40
Italy.
Article 5.3.
41
Ivory Coast.
Article 5.3.
42
Kazakhstan.
Article 5.4.
43
USSR - Kyrgyzstan.
Article 5(3) and (4).
44
Korea (South).
Article 5.3.
45
Yugoslavia - Kosovo.
Article 5.3.
46
Kuwait.
Article 5.4.
47
Latvia.
Article 5.4.
48
Lithuania.
Article 5.4.
49
Luxembourg.
Article 5.3.
50
Macau.
Article 5.4.
51
Macedonia.
Article 5.4.
52
Malaysia.
Article 5.3.
53
Malta.
Article 5.3.
54
Mauritius.
Article 5.4.
55
Mexico.
Article 5.4.
56
USSR - Moldova.
Article 5(3) and (4).
57
Moldova.
Article 5.4.
58
Mongolia.
Article 5.4.
59
Yugoslavia - Montenegro.
Article 5.3.
60
Morocco.
Article 5.4.
61
The Netherlands.
Article 5.4.
62
New Zealand.
Article 5.4.
63
Nigeria.
Article 5.3.
64
Oman.
Article 5.3.
65
Pakistan.
Article 5.3.
66
Philippines.
Article 5.3.
67
Poland.
Article 5.4.
68
Portugal.
Article 5.3.
69
Qatar.
Article 5.3.
70
Romania.
Article 5.4.
71
Russia.
Article 5.4.
72
Russia (new).
Article 5.4.
73
Rwanda.
Article 5.4.
74
San Marino.
Article 5.4.
75
Senegal.
Article 5.4.
76
Yugoslavia - Serbia.
Article 5.3.
77
Seychelles.
Article 5.3.
78
Singapore.
Article 5.4.
79
Slovak Republic.
Article 5.4.
80
Slovenia.
Article 5.4.
81
South Africa.
Article 5.4.
82
Spain.
Article 5.4.
83
Sri Lanka.
Article 5.4.
84
Sweden.
Article 5.4.
85
USSR - Tajikistan.
Article 5(3) and (4).
86
Tajikistan.
Article 5.4.
87
Thailand.
Article 5.3.
88
Tunisia.
Article 5.3.
89
Turkey.
Article 5.4.
90
USSR - Turkmenistan.
Article 5(3) and (4).
91
Uganda.
Article 5.4.
92
Ukraine.
Article 5.4.
93
United Arab Emirates.
Article 5.4.
94
United Kingdom.
Article 5.4.
95
America.
Article 5.4.
96
Uruguay.
Article 5.4.
97
Uzbekistan.
Article 5.4.
98
Venezuela.
Article 5.3.
99
Vietnam.
Article 5.4.
Article 14. Fragmentation of contracts.
Reservations.
Under article 14(3)(a) of the Convention, Belgium reserves the right not to apply any of the provisions of article 14 to its Covered Tax Agreements by the Convention.
Article 16. Mutual agreement procedure.
Notification of existing provisions in the conventions included in the list.
According to article 16.6 (a) of the Convention, Belgium considers that the following conventions contain one of the provisions described in article 16.4 (a)(i). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 25(1), first sentence.
2
Algeria.
Article 25(1), first sentence.
3
Argentina.
Article 25(1), first sentence.
4
Armenia.
Article 25(1), first sentence.
5
Australia.
Article 25(1), first sentence.
6
Austria.
Article 25(1), first sentence.
7
Azerbaijan.
Article 25(1), first sentence.
8
Bahrain.
Article 25(1), first sentence.
9
Bangladesh.
Article 25(1), first sentence.
10
Belarus.
Article 25(1), first sentence.
11
Yugoslavia - Bosnia and Herzegovina.
Article 24(1), first sentence.
12
Botswana.
Article 25(1), first sentence.
13
Brazil.
Article 25(1), first sentence.
14
Bulgaria.
Article 25(1), first sentence.
15
Canada.
Article 25(1), first sentence.
16
Chile.
Article 25(1), first sentence.
17
China.
Article 25(1), first sentence.
18
Congo (Democratic Republic).
Article 24(1), first sentence.
19
Croatia.
Article 25(1), first sentence.
20
Cyprus.
Article 25(1), first sentence.
21
Czech Republic.
Article 25(1), first sentence.
22
Denmark.
Article 25(1), first sentence.
23
Ecuador.
Article 25(1), first sentence.
24
Egypt.
Article 25(1), first sentence.
25
Estonia.
Article 24(1), first sentence.
26
Finland.
Article 26(1), first sentence.
27
France.
Article 24(3), first sentence.
28
Gabon.
Article 25(1), first sentence.
29
Georgia.
Article 26(1), first sentence.
30
Ghana.
Article 25(1), first sentence.
31
Greece.
Article 24(1), first sentence.
32
Hong Kong.
Article 24(1), first sentence.
33
Hungary.
Article 25(1), first sentence.
34
Iceland.
Article 25(1), first sentence.
35
India.
Article 25(1), first sentence.
36
Indonesia.
Article 24(1), first sentence.
37
Ireland.
Article 25(1), first sentence.
38
Isle of Man.
Article 26(1), first sentence.
39
Israel.
Article 25(1), first sentence.
40
Italy.
Article 25(1), first sentence and Protocol 5.
41
Ivory Coast.
Article 24(1), first sentence.
42
Kazakhstan.
Article 25(1), first sentence.
43
USSR - Kyrgyzstan.
Article 21(1), first sentence.
44
Korea (South).
Article 24(1), first sentence.
45
Yugoslavia - Kosovo.
Article 24(1), first sentence.
46
Kuwait.
Article 25(1), first sentence.
47
Latvia.
Article 25(1), first sentence.
48
Lithuania.
Article 25(1), first sentence.
49
Luxembourg.
Article 25(1), first sentence.
50
Macau.
Article 25(1), first sentence.
52
Malaysia.
Article 25(1), first sentence.
53
Malta.
Article 25(1), first sentence.
54
Mauritius.
Article 25(1), first sentence.
55
Mexico.
Article 24(1), first sentence.
56
USSR - Moldova.
Article 21(1), first sentence.
57
Moldova.
Article 24(1), first sentence.
58
Mongolia.
Article 25(1), first sentence.
59
Yugoslavia - Montenegro.
Article 24(1), first sentence.
60
Morocco.
Article 25(1), first sentence.
61
The Netherlands.
Article 28(1), first sentence.
62
New Zealand.
Article 24(1), first sentence.
63
Nigeria.
Article 25(1), first sentence.
64
Oman.
Article 24(1), first sentence.
65
Pakistan.
Article 25(1), first sentence.
66
Philippines.
Article 25(1), first sentence.
67
Poland.
Article 25(1), first sentence.
68
Portugal.
Article 24(1), first sentence (renumbered by Article XIII(a)).
69
Qatar.
Article 25(1), first sentence.
70
Romania.
Article 26(1), first sentence.
71
Russia.
Article 25(1), first sentence.
72
Russia (new).
Article 24(1), first sentence.
73
Rwanda.
Article 25(1), first sentence.
74
San Marino.
Article 26(1), first sentence.
75
Senegal.
Article 24(1), first sentence.
76
Yugoslavia - Serbia.
Article 24(1), first sentence.
77
Seychelles.
Article 23(1), first sentence.
78
Singapore.
Article 24(1), first sentence.
79
Slovak Republic.
Article 25(1), first sentence.
80
Slovenia.
Article 25(1), first sentence.
81
South Africa.
Article 24(1), first sentence.
82
Spain.
Article 25(1), first sentence.
83
Sri Lanka.
Article 25(1), first sentence.
84
Sweden.
Article 25(1), first sentence.
85
USSR - Tajikistan.
Article 21(1), first sentence.
86
Tajikistan.
Article 26(1), first sentence.
87
Thailand.
Article 25(1), first sentence.
88
Tunisia.
Article 25(1), first sentence.
89
Turkey.
Article 25(1), first sentence.
90
USSR - Turkmenistan.
Article 21(1), first sentence.
91
Uganda.
Article 26(1), first sentence.
92
Ukraine.
Article 25(1), first sentence.
93
United Arab Emirates.
Article 25(1), first sentence.
94
United Kingdom.
Article 25(1), first sentence.
96
Uruguay.
Article 24(1), first sentence.
97
Uzbekistan.
Article 25(1), first sentence.
98
Venezuela.
Article 25(1), first sentence.
99
Vietnam.
Article 25(1), first sentence.
According to Article 16.6.b(i) of the Convention, Belgium considers that the following conventions contain a provision that determines that the cases to which the first sentence of Article 16.1 applies must be submitted within less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
6
Austria.
Article 25(1), second sentence.
13
Brazil.
Article 25(1), second sentence.
15
Canada.
Article 25(1), second sentence.
22
Denmark.
Article 25(1), second sentence.
27
France.
Article 24(3), second sentence.
31
Greece.
Article 24(1), second sentence.
35
India.
Article 25(1), second sentence.
37
Ireland.
Article 25(1), second sentence.
39
Israel.
Article 25(1), second sentence.
40
Italy.
Article 25(1), second sentence.
49
Luxembourg.
Article 25(1), second sentence.
52
Malaysia.
Article 25(1), second sentence.
66
Philippines.
Article 25(1), second sentence.
68
Portugal.
Article 24(1), second sentence (renumbered by Article XIII(a)).
74
San Marino.
Article 26(1), second sentence.
89
Turkey.
Article 25(1), second sentence and Protocol 9.
98
Venezuela.
Article 25(1), second sentence.
According to article 16.6(b)(ii) of the Convention, Belgium considers that the following conventions contain a provision that determines that the time limit for the submission of cases to which the first sentence of article 16.1 applies is at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Convention number listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 25(1), second sentence.
2
Algeria.
Article 25(1), second sentence.
3
Argentina.
Article 25(1), second sentence.
4
Armenia.
Article 25(1), second sentence.
5
Australia.
Article 25(1), second sentence.
7
Azerbaijan.
Article 25(1), second sentence.
8
Bahrain.
Article 25(1), second sentence.
9
Bangladesh.
Article 25(1), second sentence.
10
Belarus.
Article 25(1), second sentence.
11
Yugoslavia - Bosnia and Herzegovina.
Article 24(1), second sentence.
12
Botswana.
Article 25(1), second sentence.
14
Bulgaria.
Article 25(1), second sentence.
16
Chile.
Article 25(1), second sentence.
17
China.
Article 25(1), second sentence.
18
Congo (Democratic Republic).
Article 24(1), second sentence.
19
Croatia.
Article 25(1), second sentence.
20
Cyprus.
Article 25(1), second sentence.
21
Czech Republic.
Article 25(1), second sentence.
23
Ecuador.
Article 25(1), second sentence.
24
Egypt.
Article 25(1), second sentence.
25
Estonia.
Article 24(1), second sentence.
26
Finland.
Article 26(1), second sentence.
28
Gabon.
Article 25(1), second sentence.
29
Georgia.
Article 26(1), second sentence.
30
Ghana.
Article 25(1), second sentence.
32
Hong Kong.
Article 24(1), second sentence.
33
Hungary.
Article 25(1), second sentence.
34
Iceland.
Article 25(1), second sentence.
36
Indonesia.
Article 24(1), second sentence.
38
Isle of Man.
Article 26(1), second sentence.
41
Ivory Coast.
Article 24(1), second sentence.
42
Kazakhstan.
Article 25(1), second sentence.
43
USSR - Kyrgyzstan.
Article 21(1), second sentence.
44
Korea (South).
Article 24(1), second sentence.
45
Yugoslavia - Kosovo.
Article 24(1), second sentence.
46
Kuwait.
Article 25(1), second sentence.
47
Latvia.
Article 25(1), second sentence.
48
Lithuania.
Article 25(1), second sentence.
50
Macau.
Article 25(1), second sentence.
51
Macedonia.
Article 24(1), second sentence.
53
Malta.
Article 25(1), second sentence.
54
Mauritius.
Article 25(1), second sentence.
55
Mexico.
Article 24(1), second sentence.
56
USSR - Moldova.
Article 21(1), second sentence.
57
Moldova.
Article 24(1), second sentence.
58
Mongolia.
Article 25(1), second sentence.
59
Yugoslavia - Montenegro.
Article 24(1), second sentence.
60
Morocco.
Article 25(1), second sentence.
61
The Netherlands.
Article 28(1), second sentence.
62
New Zealand.
Article 24(1), second sentence.
63
Nigeria.
Article 25(1), second sentence.
64
Oman.
Article 24(1), second sentence.
65
Pakistan.
Article 25(1), second sentence.
67
Poland.
Article 25(1), second sentence.
69
Qatar.
Article 25(1), second sentence.
70
Romania.
Article 26(1), second sentence.
71
Russia.
Article 25(1), second sentence.
72
Russia (new).
Article 24(1), second sentence.
73
Rwanda.
Article 25(1), second sentence.
75
Senegal.
Article 24(1), second sentence.
76
Yugoslavia - Serbia.
Article 24(1), second sentence.
77
Seychelles.
Article 23(1), second sentence.
78
Singapore.
Article 24(1), second sentence.
79
Slovak Republic.
Article 25(1), second sentence.
80
Slovenia.
Article 25(1), second sentence.
81
South Africa.
Article 24(1), second sentence.
82
Spain.
Article 25(1), second sentence.
83
Sri Lanka.
Article 25(1), second sentence.
84
Sweden.
Article 25(1), second sentence.
85
USSR - Tajikistan.
Article 21(1), second sentence.
86
Tajikistan.
Article 26(1), second sentence.
87
Thailand.
Article 25(1), second sentence.
88
Tunisia.
Article 25(1), second sentence.
90
USSR - Turkmenistan.
Article 21(1), second sentence.
91
Uganda.
Article 26(1), second sentence.
92
Ukraine.
Article 25(1), second sentence.
93
United Arab Emirates.
Article 25(1), second sentence.
94
United Kingdom.
Article 25(1), second sentence.
95
America.
Article 24(1), second sentence.
96
Uruguay.
Article 24(1), second sentence.
97
Uzbekistan.
Article 25(1), second sentence.
99
Vietnam.
Article 25(1), second sentence.
Notification of listed conventions that do not contain certain provisions
According to Article 16.6.c(i) of the Convention, Belgium considers that the following conventions do not contain any of the provisions described in Article 16.4.b(i).
Number of the agreement listed
Other Contracting Jurisdiction
22
Denmark.
27
France.
37
Ireland.
39
Israel.
49
Luxembourg.
52
Malaysia.
68
Portugal.
According to article 16.6(c)(ii) of the Convention, Belgium considers that the following conventions do not contain any of the provisions described in article 16.4(b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
2
Algeria.
3
Argentina.
5
Australia.
6
Austria.
10
Belarus.
11
Yugoslavia-Bosnia and Herzegovina.
13
Brazil.
14
Bulgaria.
15
Canada.
16
Chile.
20
Cyprus.
21
Czech Republic.
22
Denmark.
23
Ecuador.
24
Egypt.
26
Finland.
27
France.
28
Gabon.
31
Greece.
33
Hungary.
36
Indonesia.
37
Ireland.
39
Israel.
40
Italy.
41
Ivory Coast.
43
USSR-Kyrgyzstan.
44
Korea (South).
45
Yugoslavia-Kosovo.
46
Kuwait.
52
Malaysia.
53
Malta.
54
Mauritius.
55
Mexico.
56
USSR-Moldavia.
58
Mongolia.
59
Yugoslavia-Montenegro.
63
Nigeria.
65
Pakistan.
66
Philippines.
68
Portugal.
70
Romania.
71
Russia.
75
Senegal.
76
Yugoslavia-Serbia.
79
Slovak Republic.
80
Slovenia.
81
South Africa.
82
Spain.
83
Sri Lanka.
84
Sweden.
85
USSR-Tajikistan.
87
Thailand.
89
Turkey.
90
USSR-Turkmenistan.
93
United Arab Emirates.
98
Venezuela.
99
Vietnam.
According to Article 16.6(d)(i) of the Convention, Belgium considers that the following conventions do not contain any of the provisions described in Article 16.4(c)(i).
Number of the agreement listed
Other Contracting Jurisdiction
5
Australia.
6
Austria.
11
Yugoslavia-Bosnia and Herzegovina.
13
Brazil.
22
Denmark.
26
Finland.
27
France.
37
Ireland.
39
Israel.
41
Ivory Coast.
44
Korea.
45
Yugoslavia-Kosovo.
49
Luxembourg.
52
Malaysia.
53
Malta.
59
Yugoslavia-Montenegro.
66
Philippines.
68
Portugal.
76
Yugoslavia-Serbia.
87
Thailand.
According to Article 16.6(d)(ii) of the Convention, Belgium considers that the following conventions do not contain any of the provisions described in Article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
1
Albania.
2
Algeria.
3
Argentina.
4
Armenia.
5
Australia.
6
Austria.
7
Azerbaijan.
8
Bahrain.
9
Bangladesh.
10
Belarus.
11
Yugoslavia-Bosnia and Herzegovina.
12
Botswana.
13
Brazil.
14
Bulgaria.
15
Canada.
16
Chile.
17
China.
18
Congo (Democratic Republic).
19
Croatia.
20
Cyprus.
21
Czech Republic.
22
Denmark.
23
Ecuador.
24
Egypt.
25
Estonia.
26
Finland.
27
France.
28
Gabon.
29
Georgia.
30
Ghana.
31
Greece.
32
Hong Kong.
33
Hungary.
34
Iceland.
35
India.
36
Indonesia.
37
Ireland.
38
Isle of Man.
39
Israel.
40
Italy.
41
Ivory Coast.
42
Kazakhstan.
43
USSR-Kyrgyzstan.
44
Korea (South).
45
Yugoslavia-Kosovo.
46
Kuwait.
47
Latvia.
48
Lithuania.
49
Luxembourg.
50
Macau.
51
Macedonia.
52
Malaysia.
53
Malta.
54
Mauritius.
55
Mexico.
56
USSR-Moldavia.
57
Moldova.
58
Mongolia.
59
Yugoslavia-Montenegro.
60
Morocco.
61
The Netherlands.
62
New Zealand.
63
Nigeria.
64
Oman.
65
Pakistan.
66
Philippines.
67
Poland.
68
Portugal.
69
Qatar.
70
Romania.
71
Russia.
72
Russia (new).
73
Rwanda.
74
San Marino.
75
Senegal.
76
Yugoslavia-Serbia.
77
Seychelles.
78
Singapore.
79
Slovak Republic.
80
Slovenia.
81
South Africa.
82
Spain.
83
Sri Lanka.
84
Sweden.
85
USSR-Tajikistan.
86
Tajikistan.
87
Thailand.
88
Tunisia.
89
Turkey.
90
USSR-Turkmenistan.
91
Uganda.
92
Ukraine.
93
United Arab Emirates.
94
United Kingdom.
95
America.
96
Uruguay.
97
Uzbekistan.
98
Venezuela.
99
Vietnam.
Article 17. Correlative adjustments.
Notification of existing provisions in the conventions included in the list.
According to article 17.4 of the Convention, Belgium considers that the following conventions contain one of the provisions described in article 17.2. The number of the article and paragraph of each of these provisions is indicated below.
Convention number
in the list
Other Contracting Jurisdiction
Provision
1
Albania.
Article 9.2.
2
Algeria.
Article 9.2.
3
Argentina.
Article 9.2.
4
Armenia.
Article 9.2.
5
Australia.
Article 9.3.
7
Azerbaijan.
Article 9.2.
8
Bahrain.
Article 9.2.
10
Belarus.
Article 9.2.
12
Botswana.
Article 9.2.
15
Canada.
Article 9.2.
16
Chile.
Article 9.2.
17
China.
Article 9.2.
18
Congo (Democratic Republic).
Article 9.2.
19
Croatia.
Article 9.2.
25
Estonia.
Article 9.2.
26
Finland.
Article 9.2.
27
France.
Article 5.4, second sentence.
29
Georgia.
Article 9.2.
30
Ghana.
Article 9.2.
32
Hong Kong.
Article 9.2.
34
Iceland.
Article 9.2.
38
Isle of Man.
Article 9.2.
46
Kuwait.
Article 9.2.
47
Latvia.
Article 9.2.
48
Lithuania.
Article 9.2.
50
Macau.
Article 9.2.
51
Macedonia.
Article 9.2.
52
Malaysia.
Article 9.2 (as amended by Article V(b)).
57
Moldova.
Article 9.2.
60
Morocco.
Article 9.2.
61
The Netherlands.
Article 9.2.
62
New Zealand.
Article 9.2 (as amended by Article 4(a)).
63
Nigeria.
Article 9.2.
64
Oman.
Article 9.2.
66
Philippines.
Article 9.2.
67
Poland.
Article 9.2.
69
Qatar.
Article 9.2.
70
Romania.
Article 9.2.
72
Russia (new).
Article 9.2.
73
Rwanda.
Article 9.2.
74
San Marino.
Article 9.2.
77
Seychelles.
Article 9.2.
78
Singapore.
Article 9.2.
81
South Africa.
Article 9.2.
82
Spain.
Article 9.2.
83
Sri Lanka.
Article 9.2.
86
Tajikistan.
Article 9.2.
88
Tunisia.
Article 9.2.
89
Turkey.
Article 9.2.
91
Uganda.
Article 9.2.
92
Ukraine.
Article 9.2.
94
United Kingdom.
Article 9.2.
95
America.
Article 9.2.
96
Uruguay.
Article 9.2.
97
Uzbekistan.
Article 9.2.
99
Vietnam.
Article 9.2.
Article 18. Option for the implementation of Part VI.
Notification of choice of optional provisions.
Under article 18 of the Convention, Belgium opts to apply Part VI.
Article 19. Binding and binding arbitration
Reservations.
Under article 19.12 of the Convention, Belgium reserves the right to apply the following rules in relation to its Covered Tax Agreements by the Convention, without prejudice to the other provisions of article 19:
any matter not resolved following mutual agreement procedure falling within the scope of arbitration provided for in this Convention shall not be the subject of such arbitration where a court or administrative tribunal of any of the Contracting Jurisdictions has previously ruled on that matter;
If, at any time after the request for arbitration, and before the arbitral commission has issued its decision to the competent authorities of the Contracting Jurisdictions, a court or administrative tribunal of one of the Contracting Jurisdictions shall decide on the matter, the arbitral proceedings shall be concluded.
Article 24. Agreement on a different resolution.
Notification of choice of optional provisions.
Under article 24.1 of the Convention, Belgium opts to apply article 24.2.
Reservation.
According to article 24.3 of the Convention, Belgium reserves the right not to apply article 24.2 in relation to its Covered Tax Agreements by article 23.2.
Article 26. Compatibility.
Reservation.
According to article 26.4 of the Convention, Belgium reserves the right not to apply Part VI in respect of the Covered Tax Agreements by the Convention, which already provide for the obligation to refer to binding arbitration any unresolved issues arising out of a mutual agreement procedure. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
12
Botswana.
Article 25.6.
38
Isle of Man.
Article 26.6.
57
Moldova.
Article 24.6.
67
Poland.
Article 25.6 (as amended by Article VII(a)).
94
United Kingdom.
Article 25(5) (as amended by Article XVII.2(a)).
95
America.
Article 24 (7 and 8) and Protocol 6.
96
Uruguay.
Article 24.5.
Notification of existing provisions in the conventions included in the list.
According to article 26.1 of the Convention, Belgium considers that the following conventions do not fall within the scope of any reservation made under article 26.4 and contain a provision providing for arbitration proceedings in respect of any unresolved issues arising out of mutual agreement procedure. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
52
Malaysia.
Article 25(5) as amended by Article XVII(b)).
55
Mexico.
Protocol 9 (amended by Article XIX.7(a)).
72
Russia (new).
Protocol 4.
86
Tajikistan.
Article 26.6.
Notification concerning the application of the Convention between Belgium and the Netherlands
In accordance with paragraphs 1(b) and (5)(b) of Article 35 of the Convention, the Kingdom of Belgium notifies its intention to apply a shorter period in relation to the following convention: Convention between the Kingdom of Belgium and the Kingdom of the Paid Countries to prevent double taxation and prevent tax evasion in respect of income and property taxes, Protocols I and II and the Exchange of Letters made in Luxembourg on 5 June 2001.
Number of the agreement listed
Other Contracting Jurisdiction
Period
61
Netherlands.
A calendar month and six days.
Bosnia and Herzegovina
Reservations and notifications made by Bosnia and Herzegovina at the time of deposit of the instrument of ratification, in accordance with articles 28.5 and 29.1 of the Convention
Article 2. Interpretation of terms.
Notification. Conventions covered by the Multilateral Convention.
For the purposes of article 2.1(a)(ii) of the Convention, Bosnia and Herzegovina wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/amending instrument
Date of signature
Date of entry into force
1
Convention between the Council of Ministers of Bosnia and Herzegovina and the Council of Ministers of the Republic of Albania to prevent double taxation of income and property taxes and prevent tax evasion.
Albania.
Original.
17-06-2008
10-05-2012
2
Convention between Bosnia and Herzegovina and the People ' s Democratic Republic of Algeria to prevent double taxation and to prevent tax evasion of income and property taxes.
Algeria.
Original.
09-02-2009
27-10-2010
3
Convention between Bosnia and Herzegovina and the Republic of Austria to prevent double taxation of income and property taxes.
Austria.
Original.
16-12-2010
26-10-2011
4
Convention between the Council of Ministers of Bosnia and Herzegovina and the Government of the Republic of Azerbaijan to prevent double taxation and to prevent tax evasion of income and property taxes.
Azerbaijan.
Original.
18-10-2012
26-12-2013
5
Convention between the Socialist Federal Republic of Yugoslavia and the Kingdom of Belgium and to prevent double taxation of income and property taxes.
Belgium.
Original.
21-11-1980
26-05-1983
6
Agreement between the Federal Executive Council Government of the Assembly of the Socialist Federal Republic of Yugoslavia and the Government of the People's Republic of China and to prevent double taxation of income and property taxes.
People's Republic of China.
Original.
02-12-1988
16-12-1989
7
Convention between Bosnia and Herzegovina and the Republic of Croatia to prevent double taxation of income and property taxes.
Croatia.
Original.
07-06-2004
22-06-2005
8
Convention between the Socialist Federal Republic of Yugoslavia and the Republic of Cyprus to prevent double taxation of income and property taxes.
Cyprus.
Original.
29-06-1985
08-09-1986
9
Convention between Bosnia and Herzegovina and the Czech Republic to prevent double taxation and prevent tax evasion in the area of income and wealth taxes.
Czech Republic.
Original.
20-11-2007
12-05-2010
10
Convention between the Socialist Federal Republic of Yugoslavia and the Republic of Finland to prevent double taxation of income and property taxes.
Finland.
Original.
08-05-1986
18-12-1987
11
Agreement between the Government of the Socialist Federal Republic of Yugoslavia and the Government of the French Republic to prevent double taxation of income taxes.
France.
Original.
28-03-1974
01-08-1975
12
Convention between the Socialist Federal Republic of Yugoslavia and the Federal Republic of Germany to prevent double taxation of income and property taxes.
Germany.
Original.
26-03-1987
03-12-1988
13
Convention between Bosnia and Herzegovina and the Hellenic Republic and to prevent double taxation of income and property taxes.
Greece.
Original.
23-07-2007
12-07-2012
14
Convention between the Socialist Federal Republic of Yugoslavia and the People's Republic of Hungary to prevent double taxation of income and property taxes.
Hungary.
Original.
17-10-1985
03-07-1987
15
Convention between Bosnia and Herzegovina and Ireland to prevent double taxation and prevent tax evasion of income and capital gains.
Ireland.
Original.
03-11-2009
25-06-2012
16
Convention between the Socialist Federal Republic of Yugoslavia and the Italian Republic to prevent double taxation of income and property taxes.
Italy.
Original.
24-02-1982
03-07-1985
17
Convention between Bosnia and Herzegovina and the Government of the Kingdom of Jordan to prevent double taxation and to prevent tax evasion of income taxes.
Jordan.
Original.
25-06-2007
01-01-2013
18
Convention between Bosnia and Herzegovina and the State of Kuwait to prevent double taxation and prevent tax evasion of income and property taxes.
Kuwait.
Original.
28-10-2008
11-02-2016
19
Convention between the Council of Ministers of Bosnia and Herzegovina and the Government of the Republic of Macedonia to prevent double taxation of income and property taxes.
Macedonia (ARY).
Original.
24-09-2013
02-06-2014
20
Convention between Bosnia and Herzegovina and the Government of Malaysia and to prevent double taxation and tax evasion in respect of income taxes.
Malaysia.
Original.
21-06-2007
30-07-2012
21
Convention between Bosnia and Herzegovina and the Republic of Moldova to prevent double taxation and prevent tax evasion in respect of income and wealth taxes.
Moldova.
Original.
08-12-2003
17-12-2004
22
Convention between Bosnia and Herzegovina and Serbia and Montenegro to prevent double taxation of income and property taxes.
Serbia and Montenegro (Montenegro ).
Original.
26-05-2004
02-06-2005
23
Convention between the Socialist Federal Republic of Yugoslavia and the Kingdom of the Netherlands to prevent double taxation of income and property taxes.
The Netherlands.
Original.
22-02-1982
06-02-1983
24
Convention between the Socialist Federal Republic of Yugoslavia and the Kingdom of Norway to prevent double taxation of income and property taxes.
Norway.
Original.
01-09-1983
20-08-2008
Instrument amending (a).
20-08-2008
20-08-2008
25
Convention between Bosnia and Herzegovina and the Islamic Republic of Pakistan to prevent double taxation and prevent tax evasion of income taxes.
Pakistan.
Original.
24-08-2004
07-02-2006
26
Convention between Bosnia and Herzegovina and the Republic of Poland to prevent double taxation and to prevent tax evasion of income and property taxes.
Poland.
Original.
04-06-2014
07-03-2016
27
Convention between the Council of Ministers of Bosnia and Herzegovina and the Government of the State of Qatar to prevent double taxation and prevent tax evasion in respect of income taxes.
Qatar.
Original.
21-07-2010
13-02-2012
28
Convention between Bosnia and Herzegovina and Romania to prevent double taxation and to prevent tax evasion in the area of income taxes.
Romania.
Original.
06-12-2016
18-05-2018
29
Convention between Bosnia and Herzegovina and Serbia and Montenegro and to prevent double taxation of income and property taxes.
Serbia and Montenegro (Serbia).
Original.
26-05-2004
02-06-2005
30
Convention between the Socialist Federal Republic of Yugoslavia and the Socialist Republic of Czechoslovakia to prevent double taxation of income and property taxes.
Socialist Republic of Czechoslovakia (Slovak Republic).
Original.
02-11-1981
17-04-1983
31
Convention between Bosnia and Herzegovina and the Republic of Slovenia to prevent double taxation and prevent tax evasion of income and property taxes.
Slovenia.
Original.
16-05-2006
20-11-2006
32
Convention between Bosnia and Herzegovina and the Kingdom of Spain to prevent double taxation and prevent tax evasion in the area of income and property taxes.
Spain.
Original.
05-02-2008
04-01-2011
33
Convention between the Socialist Federal Republic of Yugoslavia and the Socialist Democratic Republic of Sri Lanka to prevent double taxation of income and property taxes.
Sri Lanka.
Original.
07-05-1985
22-03-1986
34
Convention between the Socialist Federal Republic of Yugoslavia and the Kingdom of Sweden to prevent double taxation of income and property taxes.
Sweden.
Original.
18-06-1980
16-12-1981
35
Convention between Bosnia and Herzegovina and the Republic of Turkey to prevent double taxation of income and property taxes.
Turkey.
Original.
16-02-2005
23-04-2009
36
Convention between Bosnia and Herzegovina and the United Arab Emirates to prevent double taxation of income and property taxes.
United Arab Emirates.
Original.
18-09-2006
30-04-2007
37
Convention between the Socialist Federal Republic of Yugoslavia and the United Kingdom of Great Britain and Northern Ireland to prevent double taxation of income taxes.
United Kingdom.
Original.
06-11-1981
16-09-1982
Article 3. Transparent entities.
Reservation.
Under article 3.5 (a) of the Convention, Bosnia and Herzegovina reserves the right not to apply any of the provisions of article 3 to its Covered Tax Agreements by the Convention.
Article 4. Entities with double residence.
Reservation.
Under article 4.3 (a) of the Convention, Bosnia and Herzegovina reserves the right not to apply any of the provisions of article 4 to its Covered Tax Agreements by the Convention.
Article 5. Application of methods to eliminate double taxation.
Reservation.
Under article 5.8 of the Convention, Bosnia and Herzegovina reserves the right not to apply any of the provisions of article 5 in respect of its Covered Tax Agreements by the Convention.
Article 6. Purpose of the Covered Tax Agreements.
Notification of the text of the Preamble existing in the conventions included in the list.
For the purposes of article 6.5 of the Convention, Bosnia and Herzegovina considers that the following conventions do not fall within the scope of a reservation made under article 6.4 and contain in the Preamble the wording referred to in article 6.2. The text of the relevant paragraph is reproduced below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
1
Albania.
'Wishing to conclude a convention to prevent double taxation of income and property taxes and to prevent tax evasion'.
2
Algeria.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
3
Austria.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
4
Azerbaijan.
"Wishing to promote bilateral economic relations between the two countries by concluding a convention to prevent double taxation and prevent tax evasion in the area of income and wealth taxes".
5
Belgium.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
6
People's Republic of China.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
7
Croatia.
“Desiring to conclude a convention for the avoidance of double taxation with respect to taxes on income and capital”.
8
Cyprus.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
9
Czech Republic.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes'.
10
Finland.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
11
France.
'The Government of the Socialist Federal Republic of Yugoslavia and the Government of the French Republic, wishing to conclude a convention to prevent double taxation of income taxes'.
12
Germany.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
13
Greece.
"Wishing to conclude a convention to prevent double taxation of income and property taxes, with a view to promoting stable conditions for the comprehensive development of economic and other cooperation, and investment between the two countries."
14
Hungary.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
15
Ireland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion on income and capital gains'.
16
Italy.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
17
Jordan.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
18
Kuwait.
"Wishing to promote their economic relations by concluding a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes".
19
Macedonia (ARY).
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
20
Malaysia.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
21
Moldova.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes'.
22
Serbia and Montenegro (Montenegro).
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
23
The Netherlands.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
24
Norway.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
25
Pakistan.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, and to promote and strengthen economic relations between the two countries".
26
Poland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes'.
27
Qatar.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
28
Romania.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
29
Serbia and Montenegro (Serbia).
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
30
Socialist Republic of Czechoslovakia (Slovak Republic).
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
31
Slovenia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes'.
32
Spain.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes'.
33
Sri Lanka.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
34
Sweden.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
35
Turkey.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
36
United Arab Emirates.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
37
United Kingdom.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
Article 7. Measures to prevent the abuse of conventions.
Notification of existing provisions in the conventions included in the list.
For the purposes of article 7.17 (a) of the Convention, Bosnia and Herzegovina considers that the following conventions are not subject to any reservation under article 7.15 (b) and contain provisions of those described in article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
17
Jordan.
Article 11.7.
26
Poland.
Article 26.1.
– Transactions with dividends.
Reservation.
Under article 8.3 (a) of the Convention, Bosnia and Herzegovina reserves the right not to apply any of the provisions of article 8 to its Covered Tax Agreements by the Convention.
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Notification of choice of optional provisions.
For the purposes of Article 9.8 of the Convention, Bosnia and Herzegovina chooses to apply Article 9.4.
Notification of existing provisions in the conventions included in the list.
For the purposes of article 9.7 of the Convention, Bosnia and Herzegovina considers that the following conventions contain provisions of those described in article 9.1.). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 13.4.
4
Azerbaijan.
Article 13.4.
7
Croatia.
Article 13.4.
10
Finland.
Article 3 of the Protocol.
11
France.
Article 13.1.
15
Ireland.
Article 13.4.
17
Jordan.
Article 13.4.
21
Moldova.
Article 13.4.
22
Serbia and Montenegro (Montenegro).
Article 13.4.
25
Pakistan.
Article 13.4.
26
Poland.
Article 13.4.
28
Romania.
Article 13.4.
29
Serbia and Montenegro (Serbia).
Article 13.4.
32
Spain.
Article 13.4.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservation.
Under article 10.5 (a) of the Convention, Bosnia and Herzegovina reserves the right not to apply any of the provisions of article 10 to its Covered Tax Agreements by the Convention.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Under article 11(3)(a) of the Convention, Bosnia and Herzegovina reserves the right not to apply any of the provisions of article 11 to its Covered Tax Agreements by the Convention.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Notification of existing provisions in the conventions included in the list.
For the purposes of article 12.5 of the Convention, Bosnia and Herzegovina considers that the following conventions contain provisions of those described in article 12.3.a. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 5.5.
2
Algeria.
Article 5.5.
3
Austria.
Article 5.5.
4
Azerbaijan.
Article 5.5(a).
5
Belgium.
Article 5.4.
6
People's Republic of China.
Article 5.5.
7
Croatia.
Article 5.5.
8
Cyprus.
Article 5.5.
9
Czech Republic.
Article 5.5.
10
Finland.
Article 5.5.
11
France.
Article 5.4.
12
Germany.
Article 5.5.
13
Greece.
Article 5.5.
14
Hungary.
Article 5.5.
15
Ireland.
Article 5.5.
16
Italy.
Article 5.4.
17
Jordan.
Article 5.5(a).
18
Kuwait.
Article 5.7(a).
19
Macedonia (ARY).
Article 5.5.
20
Malaysia.
Article 5.6.a).
21
Moldova.
Article 5.5.
22
Serbia and Montenegro (Montenegro).
Article 5.5.
23
The Netherlands.
Article 5.5.
24
Norway.
Article 5.5.
25
Pakistan.
Article 5.5.
26
Poland.
Article 5.5.
27
Qatar.
Article 5.5.
28
Romania.
Article 5.5.
29
Serbia and Montenegro (Serbia).
Article 5.5.
30
Socialist Republic of Czechoslovakia (Slovak Republic).
Article 5.5.
31
Slovenia.
Article 5.5.
32
Spain.
Article 5.5.
33
Sri Lanka.
Article 5.5(a).
34
Sweden.
Article 5.4.
35
Turkey.
Article 5.5.
36
United Arab Emirates.
Article 5.5.
37
United Kingdom.
Article 5.4.
For the purposes of article 12.6 of the Convention, Bosnia and Herzegovina considers that the following conventions contain provisions of those described in article 12.3.(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 5.6.
2
Algeria.
Article 5.6.
3
Austria.
Article 5.6.
4
Azerbaijan.
Article 5.7.
5
Belgium.
Article 5.5.
6
People's Republic of China.
Article 5.6.
7
Croatia.
Article 5.6.
8
Cyprus.
Article 5.6.
9
Czech Republic.
Article 5.6.
10
Finland.
Article 5.6.
11
France.
Article 5.5.
12
Germany.
Article 5.6.
13
Greece.
Article 5.6.
14
Hungary.
Article 5.6.
15
Ireland.
Article 5.6.
16
Italy.
Article 5.5.
17
Jordan.
Article 5.7.
18
Kuwait.
Article 5.8.
19
Macedonia (ARY).
Article 5.6.
20
Malaysia.
Article 5.7.
21
Moldova.
Article 5.6.
22
Serbia and Montenegro (Montenegro).
Article 5.6.
23
The Netherlands.
Article 5.6.
24
Norway.
Article 5.6.
25
Pakistan.
Article 5.6.
26
Poland.
Article 5.6.
27
Qatar.
Article 5.6.
28
Romania.
Article 5.6.
29
Serbia and Montenegro (Serbia).
Article 5.6.
30
Socialist Republic of Czechoslovakia (Slovak Republic).
Article 5.6.
31
Slovenia.
Article 5.6.
32
Spain.
Article 5.6.
33
Sri Lanka.
Article 5.6.
34
Sweden.
Article 5.5.
35
Turkey.
Article 5.6.
36
United Arab Emirates.
Article 5.6.
37
United Kingdom.
Article 5.5.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Reservation.
Under article 13.6 (a) of the Convention, Bosnia and Herzegovina reserves the right not to apply any of the provisions of article 13 to its Covered Tax Agreements by the Convention.
Article 14. Fragmentation of contracts.
Reservation.
Under article 14(3)(a) of the Convention, Bosnia and Herzegovina reserves the right not to apply any of the provisions of article 14 to its Covered Tax Agreements by the Convention.
Article 15. Definition of a person closely linked to an undertaking.
Article 16. Mutual agreement procedure.
Reservation.
Under article 16.5 (a) of the Convention, Bosnia and Herzegovina reserves the right not to apply the first sentence of article 16.1 to its Covered Tax Agreements on the grounds that its intention is to meet the minimum standard for the improvement of dispute resolution under the OECD/G20 BEPS Package, ensuring that, under each of its Covered Tax Agreements (other than those allowing a person to submit a case to the competent authority of any of the contracting jurisdictions), a person considers that the actions taken by one or both contracting jurisdictions involve or may entail for him or her an imposition not in conformity with the provisions of the Covered Tax Agreement, may, irrespective of the remedies provided for by the domestic law of those contracting jurisdictions, submit his or her case to the competent authority of the contracting jurisdiction of which he or she is resident or, where the case falls within the scope of a provision of a tax convention covering non-discrimination on the basis of nationality, to the competent authority of the contracting jurisdiction of which he or she is a national; and the competent authority of that Contracting Jurisdiction shall institute a bilateral process of notification or consultation with the competent authority of the other Contracting Jurisdiction in cases where the competent authority to which the request for mutual agreement procedure was submitted does not consider the objection raised by the taxpayer to be justified.
Notification of existing provisions in the conventions included in the list.
For the purposes of article 16.6(b)(i) of the Convention, Bosnia and Herzegovina considers that the following conventions contain a provision whereby the cases to which the first sentence of article 16.1 applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
16
Italy.
Article 25(1), second sentence.
For the purposes of article 16.6(b)(ii) of the Convention, Bosnia and Herzegovina considers that the following conventions contain a provision whereby the cases to which the first sentence of article 16.1 applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 26(1), second sentence.
2
Algeria.
Article 26(1), second sentence.
3
Austria.
Article 25(1), second sentence.
4
Azerbaijan.
Article 26(1), second sentence.
5
Belgium.
Article 24(1), second sentence.
6
People's Republic of China.
Article 25(1), second sentence.
7
Croatia.
Article 26(1), second sentence.
9
Czech Republic.
Article 24(1), second sentence.
10
Finland.
Article 24(1), second sentence.
12
Germany.
Article 26(1), second sentence.
13
Greece.
Article 26(1), second sentence.
14
Hungary.
Article 25(1), second sentence.
15
Ireland.
Article 25(1), second sentence.
17
Jordan.
Article 25(1), second sentence.
18
Kuwait.
Article 26(1), second sentence.
19
Macedonia (ARY).
Article 26(1), second sentence.
20
Malaysia.
Article 25(1), second sentence.
21
Moldova.
Article 26(1), second sentence.
22
Serbia and Montenegro (Montenegro).
Article 26(1), second sentence.
23
The Netherlands.
Article 25(1), second sentence.
24
Norway.
Article 25(1), second sentence.
25
Pakistan.
Article 25(1), second sentence.
26
Poland.
Article 24(1), second sentence.
27
Qatar.
Article 25(1), second sentence.
28
Romania.
Article 23(1), second sentence.
29
Serbia and Montenegro (Serbia).
Article 26(1), second sentence.
31
Slovenia.
Article 25(1), second sentence.
32
Spain.
Article 25(1), second sentence.
33
Sri Lanka.
Article 25(1), second sentence.
34
Sweden.
Article 26(1), second sentence.
35
Turkey.
Article 26(1), second sentence.
36
United Arab Emirates.
Article 27(1), second sentence.
Notification of listed conventions that do not contain certain provisions
For the purposes of article 16.6(c)(i) of the Convention, Bosnia and Herzegovina considers that the following conventions do not contain provisions of those described in article 16.4(b)(i).
Number of the agreement listed
Other Contracting Jurisdiction
8
Cyprus.
11
France.
30
Socialist Republic of Czechoslovakia (Slovak Republic).
34
Sweden.
37
United Kingdom.
For the purposes of article 16.6(c)(ii) of the Convention, Bosnia and Herzegovina considers that the following conventions do not contain provisions of those described in article 16.4(b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
5
Belgium.
16
Italy.
For the purposes of article 16.6(d)(ii) of the Convention, Bosnia and Herzegovina considers that the following conventions do not contain provisions as described in article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
5
Belgium.
16
Italy.
Article 17. Correlative adjustments.
Reservation.
Under article 17(3)(a) of the Convention, Bosnia and Herzegovina reserves the right not to apply any of the provisions of article 17 to any of its Covered Tax Agreements which already contain provisions of those described in article 17.2. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 9.2.
2
Algeria.
Article 9.2.
3
Austria.
Article 9.2.
4
Azerbaijan.
Article 9.2.
7
Croatia.
Article 9.2.
9
Czech Republic.
Article 9.2.
13
Greece.
Article 9.2.
15
Ireland.
Article 9.2.
17
Jordan.
Article 9.2.
18
Kuwait.
Article 9.2.
19
Macedonia (ARY).
Article 9.2.
20
Malaysia.
Article 9.2.
21
Moldova.
Article 9.2.
22
Serbia and Montenegro (Montenegro).
Article 9.2.
25
Pakistan.
Article 9.2.
26
Poland.
Article 9.2.
27
Qatar.
Article 9.2.
28
Romania.
Article 9.2.
29
Serbia and Montenegro (Serbia).
Article 9.2.
31
Slovenia.
Article 9.2.
32
Spain.
Article 9.2.
35
Turkey.
Article 9.2.
36
United Arab Emirates.
Article 9.2.
Burkina Faso
Reservations and notifications made by Burkina Faso at the time of deposit of the instrument of ratification in accordance with articles 28.5 and 29.1 of the Convention
Article 2. Interpretation of terms.
Notification. Conventions covered by the Multilateral Convention
For the purposes of article 2.1(a)(ii) of the Convention, Burkina Faso wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/amending instrument
Date of signature
Date of entry into force
1
Convention between the Government of the Republic of the Upper Volta and the French Republic to eliminate double taxation and establish rules for mutual administrative assistance in tax matters (and Protocol).
France.
Original.
11-08-1965
01-01-1963
/ 15-02-1967
Instrument to be amended.
03-06-1971
01-01-1971
2
Convention between Burkina Faso and the Kingdom of Morocco to prevent double taxation and prevent tax evasion in the area of income taxes.
Morocco.
Original.
18-05-2012
N. p.
3
Convention between Burkina Faso and the Government of the Republic of Tunisia to prevent double taxation and prevent tax evasion in the area of income taxes.
Tunisia.
Original.
15-04-2003
01-01-2014
Article 3. Transparent entities.
Reservation.
Under article 3.5 (a) of the Convention, Burkina Faso reserves the right not to apply any of the provisions of article 3 to its Covered Tax Agreements by the Convention.
Article 4. Entities with double residence.
Reservation.
Under article 4.3 (a) of the Convention, Burkina Faso reserves the right not to apply any of the provisions of article 4 to its Covered Tax Agreements by the Convention.
Article 5. Application of methods to eliminate double taxation.
Article 6. Purpose of the Covered Tax Agreements.
Notification of the text of the Preamble existing in the conventions included in the list.
For the purposes of article 6.5 of the Convention, Burkina Faso considers that the following conventions do not fall within the scope of a reservation made under article 6.4 and contain in the Preamble the wording referred to in article 6.2. The text of the relevant paragraph is reproduced below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
2
Morocco.
"Wishing to promote and strengthen economic relations by concluding a convention to avoid double taxation and prevent tax evasion in the area of income taxes, they have agreed to that effect".
3
Tunisia.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
Article 7. Measures to prevent the abuse of conventions.
Article 8. Transactions with dividends.
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Notification of choice of optional provisions.
For the purposes of article 9.8 of the Convention, Burkina Faso opts to apply article 9.4.
Notification of existing provisions in the conventions included in the list.
For the purposes of article 9.7 of the Convention, Burkina Faso considers that the following conventions contain provisions of those described in article 9.1. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
2
Morocco.
Article 13.4.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservation.
Under article 10.5 (a) of the Convention, Burkina Faso reserves the right not to apply any of the provisions of article 10 to its Covered Tax Agreements by the Convention.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Under article 11(3)(a) of the Convention, Burkina Faso reserves the right not to apply any of the provisions of article 11 to its Covered Tax Agreements by the Convention.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Notification of existing provisions in the conventions included in the list.
For the purposes of article 12.5 of the Convention, Burkina Faso considers that the following conventions contain provisions of those described in article 12(3)(a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
France.
Article 3.c).
2
Morocco.
Article 5.5(a).
3
Tunisia.
Article 5.4(a).
For the purposes of article 12.6 of the Convention, Burkina Faso considers that the following conventions contain provisions of those described in article 12(3)(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
France.
Article 3(e).
2
Morocco.
Article 5.7.
3
Tunisia.
Article 5.6.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Notification of choice of optional provisions.
For the purposes of article 13.7 of the Convention, Burkina Faso chooses to apply Option A under article 13.1.
Notification of existing provisions in the conventions included in the list.
For the purposes of article 13.7 of the Convention, Burkina Faso considers that the following conventions contain provisions of those described in article 13.5 (a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
France.
Article 3.b).
2
Morocco.
Article 5.4.
3
Tunisia.
Article 5.3.
Article 14. Fragmentation of contracts.
Article 15. Definition of a person closely linked to an undertaking.
Article 16. Mutual agreement procedure.
Notification of existing provisions in the conventions included in the list.
For the purposes of the provisions of 16.6.a of the Convention, Burkina Faso considers that the following conventions contain any of the provisions described in article 16.4(a)(i). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
France.
Article 41(1), first sentence.
2
Morocco.
Article 25(1), first sentence.
3
Tunisia.
Article 24(1), first sentence.
For the purposes of article 16.6(b)(ii) of the Convention, Burkina Faso considers that the following conventions contain a provision whereby the cases to which the first sentence of article 16.1 applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
France.
Article 41(1), second sentence.
2
Morocco.
Article 25(1), second sentence.
3
Tunisia.
Article 24(1), second sentence.
Notification of listed conventions that do not contain certain provisions
For the purposes of article 16.6(c)(i) of the Convention, Burkina Faso considers that the following conventions do not contain provisions of those described in article 16.4(b)(i).
Number of the agreement listed
Other Contracting Jurisdiction
1
France.
For the purposes of article 16.6(c)(ii) of the Convention, Burkina Faso considers that the following conventions do not contain provisions of those described in article 16.4(b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
1
France.
3
Tunisia.
Article 17. Correlative adjustments.
Notification of existing provisions of listed conventions
For the purposes of article 17.4 of the Convention, Burkina Faso considers that the following conventions contain provisions of those described in article 17.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Morocco.
Article 9.2.
2
Tunisia.
Article 9.2.
Canada
Reservations and notifications made by Canada under articles 28.5 and 29.1 of the Convention
Article 2. Interpretation of terms.
Notification. Conventions covered by the Multilateral Convention
In accordance with Article 2.1(a)(ii) of the Convention, Canada wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/
Instrument amending
Date of signature
Date of entry into force
1
Agreement between the Government of Canada and the Government of the Democratic Republic of Algeria to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Algeria.
Original.
28-02-1999
26-12-2000
2
Agreement between Canada and the Argentine Republic to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
Argentina.
Original.
29-04-1993
30-12-1994
3
Convention between the Government of Canada and the Government of the Republic of Armenia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Armenia.
Original.
29-06-2004
29-12-2005
4
Canada-Australia agreement to avoid double taxation and prevent tax evasion in the area of income taxes.
Australia.
Original.
21-05-1980
29-04-1981
Protocol.
23-01-2002
18-12-2002
5
Convention between Canada and the Republic of Austria to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Austria.
Original.
09-12-1976
17-02-1981
Protocol.
15-06-1999
29-01-2001
Protocol.
09-03-2012
01-10-2013
6
Agreement between the Government of Canada and the Government of the Republic of Azerbaijan to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Azerbaijan.
Original.
07-09-2004
23-01-2006
7
Convention between Canada and the People's Republic of Bangladesh to prevent double taxation and prevent tax evasion in respect of income taxes.
Bangladesh.
Original.
15-02-1982
18-01-1985
8
Canada-Barbados Convention on the Prevention of Double Taxation and the Prevention of Tax Avoidance of Income and Property Taxes.
Barbados.
Original.
22-01-1980
22-12-1980
Protocol.
08-11-2011
17-12-2013
9
Agreement between the Government of Canada and the Government of the Kingdom of Belgium to prevent double taxation and to prevent tax evasion of income and property taxes.
Belgium.
Original.
23-05-2002
06-10-2004
Protocol.
01-04-2014
N. p.
10
Agreement between the Government of Canada and the Government of the Federative Republic of Brazil to Prevent Double Taxation of Income Taxes.
Brazil.
Original.
04-06-1984
23-12-1985
11
Agreement between the Government of Canada and the Government of the Republic of Bulgaria to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Bulgaria.
Original.
03-03-1999
25-10-2001
12
Convention between Canada and the Republic of Cameroon to prevent double taxation and prevent tax evasion in respect of income taxes.
Cameroon.
Original.
26-05-1982
16-06-1988
13
Agreement between the Government of Canada and the Government of the Republic of Chile to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Chile.
Original.
21-01-1998
28-10-1999
14
Agreement between the Government of Canada and the Government of the People's Republic of China to prevent double taxation and prevent tax evasion of income taxes.
China.
Original.
12-05-1986
29-12-1986
15
Agreement between Canada and the Republic of Colombia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Colombia.
Original.
21-11-2008
12-06-2012
16
Agreement between the Government of Canada and the Government of the Republic of Croatia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Croatia.
Original.
09-12-1997
23-11-1999
17
Convention between Canada and the Republic of Cyprus to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Cyprus.
Original.
02-05-1984
03-09-1985
18
Convention between Canada and the Czech Republic to prevent double taxation and prevent tax evasion in respect of income taxes.
Czech Republic.
Original.
25-05-2001
28-05-2002
19
Agreement between the Government of Canada and the Government of the Kingdom of Denmark to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Denmark.
Original.
17-09-1997
02-03-1998
20
Agreement between Canada and the Dominican Republic to avoid double taxation and prevent tax evasion in respect of income and property taxes.
Dominican Republic.
Original.
06-08-1976
23-09-1977
21
Convention between Canada and the Arab Republic of Egypt to prevent double taxation and prevent tax evasion in the area of income taxes.
Egypt.
Original.
30-05-1983
02-10-1984
22
Convention between Canada and the Republic of Estonia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Estonia.
Original.
02-06-1995
28-12-1995
23
Convention between Canada and Finland to prevent double taxation and prevent tax evasion in the area of income taxes.
Finland.
Original.
20-07-2006
17-01-2007
24
Convention between the Government of Canada and the Government of the French Republic to Prevent Double Taxation and Tax Avoidance on.
income and wealth.
France.
Original.
02-05-1975
29-07-1976
Protocol.
16-01-1987
01-10-1988
Protocol.
30-11-1995
01-09-1998
Protocol.
02-02-2010
27-12-2013
25
Agreement between the Government of Canada and the Government of the Gabonese Republic to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Gabon.
Original.
14-11-2002
22-12-2008
26
Convention between Canada and the Hellenic Republic to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Greece.
Original.
29-06-2009
16-12-2010
27
Agreement between the Government of Canada and the Government of the Hong Kong Special Administrative Region of the People's Republic of China to prevent double taxation and prevent tax evasion of income taxes.
Hong Kong.
Original.
11-11-2012
29-10-2013
28
Agreement between the Government of Canada and the Government of the Republic of Hungary to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Hungary.
Original.
15-04-1992
01-10-1994
Protocol.
03-05-1994
26-04-1996
29
Convention between Canada and the Republic of Iceland to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Iceland.
Original.
19-06-1997
30-01-1998
30
Agreement between the Government of Canada and the Government of the Republic of India to prevent double taxation and prevent tax evasion in respect of income and property taxes.
India.
Original.
11-01-1996
06-05-1997
31
Convention between Canada and the Republic of Indonesia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Indonesia.
Original.
16-01-1979
23-12-1980
Protocol.
01-04-1998
31-12-1998
32
Agreement between the Government of Canada and the Government of Ireland to prevent double taxation and prevent tax evasion in respect of income taxes and capital gains.
Ireland.
Original.
08-10-2003
12-04-2005
33
Agreement between the Government of Canada and the Government of the State of Israel to prevent double taxation and prevent tax evasion of income taxes.
Israel.
Original.
21-09-2016
21-12-2016
34
Agreement between the Government of Canada and the Government of the Italian Republic to prevent double taxation of income taxes and to prevent tax evasion.
Italy.
Original.
03-06-2002
25-11-2011
35
Agreement between the Government of Canada and the Government of the Republic of Côte d'Ivoire to prevent double taxation of income taxes and to prevent tax evasion.
Ivory Coast.
Original.
16-06-1983
19-12-1985
36
Canada-Jamaica Convention on the Prevention of Double Taxation and the Prevention of Tax Evasion on Income Taxes.
Jamaica.
Original.
30-03-1978
02-04-1981
37
Agreement between the Government of Canada and the Government of Japan to prevent double taxation and prevent tax evasion in the area of income taxes.
Japan.
Original.
07-05-1986
14-11-1987
Protocol.
19-02-1999
14-12-2000
38
Agreement between the Government of Canada and the Hashemite Kingdom of Jordan to prevent double taxation and prevent tax evasion of income taxes.
Jordan.
Original.
06-09-1999
24-12-2000
39
Agreement between the Government of Canada and the Government of the Republic of Kazakhstan to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Kazakhstan.
Original.
25-09-1996
30-03-1998
40
Agreement between the Government of Canada and the Government of Kenya to avoid double taxation and prevent tax evasion in the area of income and property taxes.
Kenya.
Original.
27-04-1983
08-01-1987
41
Agreement between the Government of Canada and the Government of the Republic of Korea to prevent double taxation and prevent tax evasion of income taxes.
Republic of Korea.
Original.
05-09-2006
18-12-2006
42
Agreement between the Government of Canada and the Government of the State of Kuwait to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Kuwait.
Original.
28-01-2002
26-08-2003
43
Convention between Canada and the Republic of Latvia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Latvia.
Original.
26-04-1995
12-12-1995
44
Convention between the Government of Canada and the Government of the Republic of Lithuania to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Lithuania.
Original.
29-08-1996
12-12-1997
45
Agreement between the Government of Canada and the Government of the Grand Duchy of Luxembourg to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Luxembourg.
Original.
10-09-1999
17-10-2000
Protocol.
08-05-2012
10-12-2013
46
Agreement between the Government of Canada and the Government of Malaysia to prevent double taxation and prevent tax evasion in the area of income taxes.
Malaysia.
Original.
15-10-1976
18-12-1980
47
Agreement between Canada and the Republic of Malta to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
Malta.
Original.
25-07-1986
20-05-1987
48
Agreement between the Government of Canada and the Government of the United Mexican States to prevent double taxation and to prevent tax evasion of income taxes.
Mexico.
Original.
12-09-2006
12-04-2007
49
Agreement between the Government of Canada and the Government of the Republic of Moldova to prevent double taxation and prevent tax evasion in respect of income taxes.
Moldova.
Original.
04-07-2002
13-12-2002
50
Agreement between the Government of Canada and the Government of Mongolia to avoid double taxation and prevent tax evasion in respect of income and property taxes.
Mongolia.
Original.
27-05-2002
20-12-2002
51
Canada-Morocco Convention on the Prevention of Double Taxation and the Prevention of Tax Evasion in the Field of Income and Property Taxes.
Morocco.
Original.
22-12-1975
09-11-1978
52
Agreement between the Government of Canada and the Kingdom of the Netherlands to prevent double taxation and to prevent tax evasion in respect of income taxes.
The Netherlands.
Original.
27-05-1986
21-08-1987
Protocol.
04-03-1993
30-07-1994
Protocol.
25-08-1997
15-01-1999
53
Convention between Canada and New Zealand to prevent double taxation and to prevent tax evasion in the area of income taxes.
New Zealand.
Original.
03-05-2012
26-06-2015
Protocol.
12-09-2014
26-06-2015
54
Agreement between the Government of Canada and the Government of the Federal Republic of Nigeria to prevent double taxation and prevent tax evasion of income taxes and capital gains.
Nigeria.
Original.
04-08-1992
16-11-1999
55
Agreement between the Government of Canada and the Government of the Kingdom of Norway to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Norway.
Original.
12-07-2002
19-12-2002
56
Agreement between the Government of Canada and the Government of the Sultanate of Oman to prevent double taxation and prevent tax evasion of income and property taxes.
Oman.
Original.
30-06-2004
27-04-2005
57
Convention between Canada and the Islamic Republic of Pakistan to prevent double taxation and prevent tax evasion in the area of income taxes.
Pakistan.
Original.
24-02-1976
15-12-1977
58
Agreement between Canada and Papua New Guinea to prevent double taxation and prevent tax evasion in the area of income taxes.
Papua New Guinea.
Original.
16-10-1987
21-12-1989
59
Agreement between the Government of Canada and the Government of the Republic of Peru to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Peru.
Original.
20-07-2001
17-02-2003
60
Canada-Philippines Convention on the Prevention of Double Taxation and the Prevention of Tax Evasion on Income Taxes.
Philippines.
Original.
11-03-1976
21-12-1977
61
Convention between Canada and the Republic of Poland to prevent double taxation and prevent tax evasion in the area of income taxes.
Poland.
Original.
14-05-2012
30-10-2013
62
Agreement between the Government of Canada and the Government of the Portuguese Republic to prevent double taxation and prevent tax evasion of income taxes.
Portugal.
Original.
14-06-1999
24-10-2001
63
Convention between Canada and Romania to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Romania.
Original.
08-04-2004
31-12-2004
64
Agreement between the Government of Canada and the Government of the Russian Federation to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Russia.
Original.
05-10-1995
05-05-1997
65
Agreement between the Government of Canada and the Government of the Republic of Senegal to prevent double taxation and to prevent tax evasion of income taxes.
Senegal.
Original.
02-08-2001
07-10-2003
66
Convention between Canada and the Republic of Serbia on the avoidance of double taxation on income and property taxes.
Serbia.
Original.
27-04-2012
31-10-2013
67
Agreement between the Government of Canada and the Government of the Republic of Singapore to prevent double taxation and prevent tax evasion in the area of income taxes.
Singapore.
Original.
06-03-1976
23-09-1977
Protocol.
29-11-2011
31-08-2012
68
Agreement between the Government of Canada and the Government of the Slovak Republic to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Slovak Republic.
Original.
22-05-2001
18-12-2001
69
Agreement between the Government of Canada and the Government of the Republic of Slovenia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Slovenia.
Original.
15-09-2000
12-08-2002
70
Agreement between the Government of Canada and the Government of the Republic of South Africa to prevent double taxation and prevent tax evasion of income taxes.
South Africa.
Original.
27-11-1995
30-04-1997
71
Agreement between Canada and Spain to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Spain.
Original.
23-11-1976
26-12-1980
Protocol.
18-11-2014
12-12-2015
72
Convention between Canada and the Socialist Democratic Republic of Sri Lanka to prevent double taxation and prevent tax evasion in the area of income and property taxes.
Sri Lanka.
Original.
23-06-1982
09-06-1986
73
Convention between Canada and Sweden to prevent double taxation and prevent tax evasion in the area of income taxes.
Sweden.
Original.
27-08-1996
23-12-1997
74
Agreement between Canada and the United Republic of Tanzania to prevent double taxation and prevent tax evasion in the area of income and property taxes.
Tanzania.
Original.
15-12-1995
30-08-1997
75
Convention between Canada and the Kingdom of Thailand to prevent double taxation and prevent tax evasion in the area of income taxes.
Thailand.
Original.
11-04-1984
16-07-1985
76
Agreement between the Government of Canada and the Government of the Republic of Trinidad and Tobago to prevent double taxation, prevent tax evasion of income taxes and promote international trade and investment.
Trinidad and Tobago.
Original.
11-09-1995
08-02-1996
77
Convention between Canada and the Republic of Tunisia on the avoidance of double taxation on income and property taxes.
Tunisia.
Original.
10-02-1982
04-12-1984
78
Agreement between Canada and the Republic of Turkey to prevent double taxation and prevent tax evasion in the area of income and property taxes.
Turkey.
Original.
14-07-2009
04-05-2011
79
Agreement between the Government of Canada and the Government of Ukraine to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Ukraine.
Original.
04-03-1996
29-04-1997
80
Agreement between the Government of Canada and the Government of the United Arab Emirates to prevent double taxation and to prevent tax evasion of income and property taxes.
United Arab Emirates.
Original.
09-06-2002
25-05-2004
81
Agreement between the Government of Canada and the Government of the United Kingdom of Great Britain and Northern Ireland to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
United Kingdom.
Original.
08-09-1978
17-12-1980
Protocol.
15-04-1980
18-12-1980
Protocol.
16-10-1985
23-12-1985
Protocol.
07-05-2003
04-05-2004
Protocol.
21-07-2014
18-12-2014
Convention.
11-08-2015
21-12-2016
82
Agreement between the Government of Canada and the Government of the Socialist Republic of Vietnam to prevent double taxation and prevent tax evasion of income taxes.
Vietnam.
Original.
14-11-1997
16-12-1998
83
Convention between Canada and the Republic of Zambia to prevent double taxation and prevent tax evasion in respect of income taxes.
Zambia.
Original.
16-02-1984
28-12-1989
84
Agreement between Canada and the Republic of Zimbabwe to prevent double taxation and to prevent tax evasion in respect of income taxes, assets and capital gains.
Zimbabwe.
Original.
16-04-1992
15-12-1994
Article 3. Transparent entities.
Reservation.
Under article 3.5 (a) of the Convention, Canada reserves the right not to apply any of the provisions of article 3 to its Covered Tax Agreements by the Convention.
Article 4. Entities with double residence.
Notification of existing provisions in the listed conventions.
Under article 4.4 of the Convention, Canada considers that the following conventions contain any of the provisions described in article 4.2 that are not subject to any of the reservations provided for in article 4.3(b) to (d). The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Algeria.
Article 4.3.
2
Argentina.
Article 4.3 and 4.4.
3
Armenia.
Article 4.3 and 4.4.
4
Australia.
Article 4.4.
5
Austria.
Article 4.3.
6
Azerbaijan.
Article 4.3.
7
Bangladesh.
Article 4.3 and 4.4.
8
Barbados.
Article IV.3 and IV.4.
9
Belgium.
Article 4.3.
10
Brazil.
Article IV.3.
11
Bulgaria.
Article 4.3 and 4.4.
12
Cameroon.
Article 4.3.
13
Chile.
Article 4.3 and 4.4.
14
China.
Article 4.3.
15
Colombia.
Article 4.3 and 4.4.
16
Croatia.
Article 4.3 and 4.4.
17
Cyprus.
Article 4.3 and 4.4.
18
Czech Republic.
Article 4.3.
19
Denmark.
Article 4.3 and 4.4.
20
Dominican Republic.
Article IV.3 and IV.4.
21
Egypt.
Article 4.3 and 4.4.
22
Estonia.
Article 4.3 and 4.4.
23
Finland.
Article 4.3 and 4.4.
24
France.
Article 4.3.
25
Gabon.
Article 4.3.
26
Greece.
Article 4.3 and 4.4.
27
Hong Kong.
Article 4.3.
28
Hungary.
Article 4.3 and 4.4.
29
Iceland.
Article 4.3 and 4.4.
30
India.
Article 4.3.
31
Indonesia.
Article 4.3.
32
Ireland.
Article 4.3.
33
Israel.
Article 4.3.
34
Italy.
Article 4.3.
35
Ivory Coast.
Article IV.3.
36
Jamaica.
Article IV.3.
37
Japan.
Article 4.2; Protocol 2.b).
38
Jordan.
Article 4.3.
39
Kazakhstan.
Article 4.3 and 4.4.
40
Kenya.
Article IV.3 and IV.4.
41
Republic of Korea.
Article 4.3.
42
Kuwait.
Article 4.4.
43
Latvia.
Article 4.3 and 4.4.
44
Lithuania.
Article 4.3 and 4.4.
45
Luxembourg.
Article 4.3.
46
Malaysia.
Article IV.3.
47
Malta.
Article 4.3.
48
Mexico.
Article 4.3.
49
Moldova.
Article 4.3 and 4.4.
50
Mongolia.
Article 4.3 and 4.4.
51
Morocco.
Article IV.3.
52
The Netherlands.
Article 4.3.
53
New Zealand.
Article 4.5.
54
Nigeria.
Article 4.3.
55
Norway.
Article 4.3.
56
Oman.
Articles 4 and 5.
57
Pakistan.
Article IV.3 and IV.4.
58
Papua New Guinea.
Article 4.3 and 4.4.
59
Peru.
Article 4.3 and 4.4.
60
Philippines.
Article IV.3 and IV.4.
61
Poland.
Article 4.3 and 4.4.
62
Portugal.
Article 4.3.
63
Romania.
Article 4.3.
64
Russia.
Article 4.3.
65
Senegal.
Article 4.3.
66
Serbia.
Article 4.3.
67
Singapore.
Article IV.3.
68
Slovak Republic.
Article 4.3 and 4.4.
69
Slovenia.
Article 4.3 and 4.4.
70
South Africa.
Article 4.3 and 4.4.
71
Spain.
Article IV.3.
72
Sri Lanka.
Article 4.3 and 4.4.
73
Sweden.
Article 4.3.
74
Tanzania.
Article 4.3 and 4.4.
75
Thailand.
Article IV.3 and IV.4.
76
Trinidad and Tobago.
Article 4.3.
77
Tunisia.
Article IV.3.
78
Turkey.
Article 4.3.
79
Ukraine.
Article 4.3 and 4.4.
80
United Arab Emirates.
Article 4.4.
81
United Kingdom.
Article 4.3.
82
Vietnam.
Article 4.3 and 4.4.
83
Zambia.
Article IV.3.
84
Zimbabwe.
Article 4.3 and 4.4.
Article 5. Application of methods to eliminate double taxation.
Reservation.
Under article 5.8 of the Convention, Canada reserves the right not to apply any of the provisions of article 5 in respect of the following Covered Tax Agreements by the Convention.
Number of the agreement listed
Other Contracting Jurisdiction
1
Algeria.
2
Argentina.
3
Armenia.
4
Australia.
5
Austria.
6
Azerbaijan.
7
Bangladesh.
8
Barbados.
9
Belgium.
10
Brazil.
11
Bulgaria.
12
Cameroon.
13
Chile.
14
China.
15
Colombia.
16
Croatia.
17
Cyprus.
18
Czech Republic.
19
Denmark.
20
Dominican Republic.
21
Egypt.
22
Estonia.
23
Finland.
24
France.
26
Greece.
27
Hong Kong.
28
Hungary.
29
Iceland.
30
India.
31
Indonesia.
32
Ireland.
33
Israel.
34
Italy.
36
Jamaica.
37
Japan.
38
Jordan.
39
Kazakhstan.
40
Kenya.
41
Republic of Korea.
42
Kuwait.
43
Latvia.
44
Lithuania.
45
Luxembourg.
46
Malaysia.
47
Malta.
48
Mexico.
49
Moldova.
50
Mongolia.
52
The Netherlands.
53
New Zealand.
54
Nigeria.
55
Norway.
56
Oman.
57
Pakistan.
58
Papua New Guinea.
59
Peru.
60
Philippines.
62
Portugal.
63
Romania.
64
Russia.
65
Senegal.
66
Serbia.
67
Singapore.
68
Slovak Republic.
69
Slovenia.
70
South Africa.
71
Spain.
72
Sri Lanka.
73
Sweden.
74
Tanzania.
75
Thailand.
76
Trinidad and Tobago.
77
Tunisia.
78
Turkey.
79
Ukraine.
80
United Arab Emirates.
81
United Kingdom.
82
Vietnam.
83
Zambia.
84
Zimbabwe.
Article 7. Measures to prevent the abuse of conventions.
Notification of existing provisions in the listed conventions.
Under article 7.17 (a) of the Convention, Canada considers that the following conventions are not subject to the reservation described in article 7.15 (b) and contain any of the provisions described in article 7.2. The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
13
Chile.
Articles 11.7 and 12.7.
15
Colombia.
Article 26.1.
22
Estonia.
Article 28(3)
26
Greece.
Articles 11.8 and 12.8.
27
Hong Kong.
Articles 10.7, 11.9 and 12.7.
33
Israel.
Articles 10.10, 11.10, 12.8 and 13.7.
39
Kazakhstan.
Articles 11.8 and 12.7.
43
Latvia.
Article 28(3)
44
Lithuania.
Article 28(3)
48
Mexico.
Articles 10.7, 11.8 and 12.10.
53
New Zealand.
Articles 10.9, 11.10 and 12.7.
54
Nigeria.
Articles 10.7, 11.8 and 12.7.
56
Oman.
Articles 10.6, 11.8 and 12.8.
59
Peru.
Articles 10.7, 11.7 and 12.7.
61
Poland.
Articles 10.6, 11.8 and 12.8.
79
Ukraine.
Article 11.8 and 12.8.
81
United Kingdom.
Articles 10.8, 11.9 and 12.8.
Declaration of acceptance of a main purpose test as an interim measure
Under article 7.17 (a) of the Convention, Canada declares that, while it agrees to apply article 7.1 individually as an interim measure, it intends to adopt, to the extent possible and through bilateral negotiation, a benefit limitation clause that complements or replaces article 7.1.
Article 8. Transactions with dividends.
Notification of existing provisions in the listed conventions.
Under article 8.4 of the Convention, Canada considers that the following conventions contain any of the provisions described in article 8.1 that are not subject to any of the reservations provided for in article 8.3(b). The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
2
Argentina.
Article 10(2)(a).
3
Armenia.
Article 10(2)(a).
4
Australia.
Article 10(2)(a)(i) and (ii).
5
Austria.
Article 10(2)(a).
6
Azerbaijan.
Article 10(2)(a).
9
Belgium.
Article 10(2)(a).
10
Brazil.
Article X.2.
11
Bulgaria.
Article 10(2)(a).
13
Chile.
Article 10(2)(a).
14
China.
Article 10(2)(a).
15
Colombia.
Article 10(2)(a).
16
Croatia.
Article 10(2)(a).
18
Czech Republic.
Article 10(2)(a).
19
Denmark.
Article 10(2)(a).
22
Estonia.
Article 10(2)(a).
23
Finland.
Article 10(2)(a).
24
France.
Article 10(2)(a) and (b).
26
Greece.
Article 10(2)(a).
27
Hong Kong.
Article 10(2)(a).
28
Hungary.
Article 10(2)(a) and (b).
29
Iceland.
Article 10(2)(a).
30
India.
Article 10(2)(a).
31
Indonesia.
Article 10(2)(a).
32
Ireland.
Article 10(2)(a).
33
Israel.
Article 10(2)(a).
34
Italy.
Article 10(2)(a).
36
Jamaica.
Article X(3)(a).
37
Japan.
Article 10(2)(a).
38
Jordan.
Article 10(2)(a).
39
Kazakhstan.
Article 10(2)(a).
40
Kenya.
Article X.2.a).
41
Republic of Korea.
Article 10(2)(a).
42
Kuwait.
Article 10(2)(a).
43
Latvia.
Article 10(2)(a).
44
Lithuania.
Article 10(2)(a).
45
Luxembourg.
Article 10(2)(a) and (b).
48
Mexico.
Article 10(2)(a).
49
Moldova.
Article 10(2)(a).
50
Mongolia.
Article 10(2)(a).
52
The Netherlands.
Article 10(2)(a) and (b).
53
New Zealand.
Article 10(2)(a).
54
Nigeria.
Article 10(2)(a).
55
Norway.
Article 10(2)(a).
56
Oman.
Article 10(2)(a).
57
Pakistan.
Article X.2.a).
59
Peru.
Article 10(2)(a).
60
Philippines.
Article X.2.a).
61
Poland.
Article 10(2)(a).
62
Portugal.
Article 10(2)(a)(i) and (ii).
63
Romania.
Article 10(2)(a).
64
Russia.
Article 10(2)(a).
66
Serbia.
Article 10.2.1.
68
Slovak Republic.
Article 10(2)(a).
69
Slovenia.
Article 10(2)(a)(i) and (ii).
70
South Africa.
Article 10(2)(a).
71
Spain.
Article X.2.a).
73
Sweden.
Article 10(2)(a).
74
Tanzania.
Article 10(2)(a).
75
Thailand.
Article X.3.1.
76
Trinidad and Tobago.
Article 10.2.1.
78
Turkey.
Article 10(2)(a).
79
Ukraine.
Article 10(2)(a).
80
United Arab Emirates.
Article 10(2)(a) and (b).
81
United Kingdom.
Article 10(2)(a).
82
Vietnam.
Article 10(2)(a) and (b).
84
Zimbabwe.
Article 10(2)(a).
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Reservation.
Under article 9.6 (e) of the Convention, Canada reserves the right not to apply article 9.1 (b) to any of its tax treaties which already contain a provision of the kind described in article 9.1 which applies to the disposition of rights other than shares. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Algeria.
Protocol 6.b).
3
Armenia.
Article 13.4 (b).
4
Australia.
Article 13.4.
5
Austria.
Article 13.4 (b).
6
Azerbaijan.
Article 13.4 (b).
7
Bangladesh.
Article 13.4 (b).
8
Barbados.
Article XIV(3)(b).
9
Belgium.
Article 13.4 (b).
11
Bulgaria.
Protocol 5.b).
15
Colombia.
Article 13.4 (b).
16
Croatia.
Article 13.4 (b).
17
Cyprus.
Article 13.4 (b).
18
Czech Republic.
Article 13.5.b).
19
Denmark.
Article 13.4.
20
Dominican Republic.
Article XIII.3.
21
Egypt.
Article 13.4 (b).
22
Estonia.
Article 13.4 (b).
23
Finland.
Article 13.4 (b).
24
France.
Article 13(1)(c).
25
Gabon.
Article 13.4 (b).
26
Greece.
Article 13.4 (b).
27
Hong Kong.
Article 13.4 (b).
28
Hungary.
Article 13.4 (b).
29
Iceland.
Article 13.4 (b).
31
Indonesia.
Article 13(3)(b).
32
Ireland.
Article 13(2)(b).
33
Israel.
Article 13.4 (b).
34
Italy.
Article 13.4 (b).
35
Ivory Coast.
Article XIII.4(b).
36
Jamaica.
Article XIV.3.
39
Kazakhstan.
Article 13(2)(b).
40
Kenya.
Article XIII(3)(b).
41
Republic of Korea.
Article 13.4 (b).
42
Kuwait.
Article 13.4 (b).
43
Latvia.
Article 13.4 (b).
44
Lithuania.
Article 13.4 (b).
45
Luxembourg.
Article 13.4 (b).
46
Malaysia.
Article XIII.3.
47
Malta.
Article 13.4 (b).
48
Mexico.
Article 13.4 (b).
49
Moldova.
Article 13.4 (b).
50
Mongolia.
Article 13.4 (b).
51
Morocco.
Article XIII.3.
52
The Netherlands.
Article 13.4 (b).
53
New Zealand.
Article 13.4 (b).
55
Norway.
Article 13.5.b).
56
Oman.
Article 14(4)(b).
57
Pakistan.
Article XIII.3.
58
Papua New Guinea.
Article 13(1)(b).
59
Peru.
Article 13.4 (b).
60
Philippines.
Article XIII.3.
61
Poland.
Article 13.4.
62
Portugal.
Article 13.4 (b).
63
Romania.
Article 13.4 (b).
64
Russia.
Article 13.4.
65
Senegal.
Article 13.4 (b).
66
Serbia.
Article 13.4.
67
Singapore.
Article XIII.3.
68
Slovak Republic.
Article 13.4 (b).
69
Slovenia.
Article 13.4 (b).
70
South Africa.
Article 13.4 (b).
71
Spain.
Article XIII(3)(b).
73
Sweden.
Article 13.4 (b).
74
Tanzania.
Article 13.4 (b).
75
Thailand.
Article XIII.4(b).
77
Tunisia.
Article XIII.3.
78
Turkey.
Article 13.4 (b).
79
Ukraine.
Article 13.4 (b).
80
United Arab Emirates.
Article 13.4 (b).
81
United Kingdom.
Article 13.5.b).
83
Zambia.
Article XIII.4(b).
84
Zimbabwe.
Article 14.4.
Notification of choice of optional provisions.
Under article 9.8 of the Convention, Canada opts to apply article 9.4.
Notification of existing provisions in the listed conventions
Under article 9.7 of the Convention, Canada considers that the following conventions contain any of the provisions described in article 9.1. The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Algeria.
Protocol 6.
3
Armenia.
Article 13.4.
4
Australia.
Article 13.4.
5
Austria.
Article 13.4.
6
Azerbaijan.
Article 13.4.
7
Bangladesh.
Article 13.4.
8
Barbados.
Article XIV.3.
9
Belgium.
Article 13.4.
11
Bulgaria.
Protocol 5.
14
China.
Article 13.4.
15
Colombia.
Article 13.4.
16
Croatia.
Article 13.4.
17
Cyprus.
Article 13.4.
18
Czech Republic.
Article 13(5).
19
Denmark.
Article 13.4.
20
Dominican Republic.
Article XIII.3.
21
Egypt.
Article 13.4.
22
Estonia.
Article 13.4.
23
Finland.
Article 13.4.
24
France.
Article 13(1)(b) and (c).
25
Gabon.
Article 13.4.
26
Greece.
Article 13.4.
27
Hong Kong.
Article 13.4.
28
Hungary.
Article 13.4.
29
Iceland.
Article 13.4.
31
Indonesia.
Article 13.3.
32
Ireland.
Article 13(2)
33
Israel.
Article 13.4.
34
Italy.
Article 13.4.
35
Ivory Coast.
Article XIII.4.
36
Jamaica.
Article XIV.3.
39
Kazakhstan.
Article 13(2)
40
Kenya.
Article XIII.3.
41
Republic of Korea.
Article 13.4.
42
Kuwait.
Article 13.4.
43
Latvia.
Article 13.4.
44
Lithuania.
Article 13.4.
45
Luxembourg.
Article 13.4.
46
Malaysia.
Article XIII.3.
47
Malta.
Article 13.4.
48
Mexico.
Article 13.4.
49
Moldova.
Article 13.4.
50
Mongolia.
Article 13.4.
51
Morocco.
Article XIII.3.
52
The Netherlands.
Article 13.4.
53
New Zealand.
Article 13.4.
55
Norway.
Article 13(5).
56
Oman.
Article 14.4.
57
Pakistan.
Article XIII.3.
58
Papua New Guinea.
Article 13(1)(b).
59
Peru.
Article 13.4.
60
Philippines.
Article XIII.3.
61
Poland.
Article 13.4.
62
Portugal.
Article 13.4.
63
Romania.
Article 13.4.
64
Russia.
Article 13.4.
65
Senegal.
Article 13.4.
66
Serbia.
Article 13.4.
67
Singapore.
Article XIII.3.
68
Slovak Republic.
Article 13.4.
69
Slovenia.
Article 13.4.
70
South Africa.
Article 13.4.
71
Spain.
Article XIII.3.
73
Sweden.
Article 13.4.
74
Tanzania.
Article 13.4.
75
Thailand.
Article XIII.4.
77
Tunisia.
Article XIII.3.
78
Turkey.
Article 13.4.
79
Ukraine.
Article 13.4.
80
United Arab Emirates.
Article 13.4.
81
United Kingdom.
Article 13(5).
83
Zambia.
Article XIII.4.
84
Zimbabwe.
Article 14.4.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservation.
Under article 10.5 (a) of the Convention, Canada reserves the right not to apply any of the provisions of article 10 to its Covered Tax Agreements by the Convention.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Under article 11(3)(a) of the Convention, Canada reserves the right not to apply any of the provisions of article 11 to its Covered Tax Agreements by the Convention.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Reservation.
Under article 12.4 of the Convention, Canada reserves the right not to apply any of the provisions of article 12 to its Covered Tax Agreements by the Convention.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Reservation.
Under article 13.6 (a) of the Convention, Canada reserves the right not to apply any of the provisions of article 13 to its Covered Tax Agreements by the Convention.
Article 14. Fragmentation of contracts.
Reservation.
Under article 14(3)(a) of the Convention, Canada reserves the right not to apply any of the provisions of article 14 to its Covered Tax Agreements by the Convention.
Article 15. Definition of a person closely linked to an undertaking.
Reservation.
Under article 15.2 of the Convention, Canada reserves the right not to apply any of its Covered Tax Agreements by the Convention to which the reservations described in articles 12.4, 13.6(a) or 13.6(c) and 14.3 apply.
Article 16. Mutual agreement procedure.
Reservation.
Pursuant to article 16.5 (a) of the Convention, Canada reserves the right not to apply the first sentence of article 16.1 to its Covered Tax Agreements on the grounds that it intends to meet the minimum standard for the improvement of dispute resolution under the OECD/G20 BEPS Package, ensuring that, under each of its Covered Tax Agreements (other than those allowing a person to submit a case to the competent authority of any of the contracting jurisdictions), a person considers that actions taken by one or both contracting jurisdictions involve or may entail for him an imposition not in accordance with the provisions of the Covered Tax Agreement, may, irrespective of the remedies provided for by the domestic law of those contracting jurisdictions, submit his case to the competent authority of the contracting jurisdiction of which he is resident or, where the case falls within the scope of a provision of a tax convention relating to non-discrimination on grounds of nationality, to the competent authority of the contracting jurisdiction of which he is a national; and the competent authority of that Contracting Jurisdiction shall institute a bilateral process of notification or consultation with the competent authority of the other Contracting Jurisdiction in cases where the authority to which the request for mutual agreement procedure was submitted does not consider the objection raised by the taxpayer to be justified.
Reservation.
Under article 16.5 (c) of the Convention, Canada reserves the right not to apply the second sentence of article 16.2 to its Covered Tax Agreements on the grounds that it intends to meet the minimum standard for the improvement of dispute resolution processes under the OECD BEPS Package and the G20, accepting, in its bilateral negotiations for the conclusion of conventions, a provision stipulating that:
Contracting Jurisdictions shall not adjust profits attributable to the permanent establishment of an enterprise of one of the Contracting Jurisdictions after a period of time mutually agreed between the two Jurisdictions, after the end of the fiscal year in which the profits would have been attributable to the permanent establishment (this provision shall not apply in the event of fraud, gross negligence or intentional breach); and
Contracting courts shall not include in the profits of an undertaking or, as a consequence, tax any profits which it would have obtained in the absence of the conditions referred to in a provision of a Tax Convention relating to the profits of associated undertakings after a period of time mutually agreed between the two Contracting Jurisdictions after the end of the tax year in which the undertaking had obtained such profits (this provision shall not apply in the event of fraud, gross negligence or intentional non-compliance).
Notification of existing provisions in the listed conventions
According to Article 16.6.b(i) of the Convention, Canada considers that the following conventions contain a provision that determines that the cases to which the first sentence of Article 16.1 applies must be submitted within a period of less than three years from the first notification of the action giving rise to an imposition not in conformity with the provisions of the tax agreement covered. The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Algeria.
Article 25(1), second sentence.
2
Argentina.
Article 25(1), second sentence.
3
Armenia.
Article 25(1), second sentence.
5
Austria.
Article 25(1), second sentence.
6
Azerbaijan.
Article 25(1), second sentence.
7
Bangladesh.
Article 24(1), second sentence.
8
Barbados.
Article XXVII.1, second sentence.
9
Belgium.
Article 25(1), second sentence.
11
Bulgaria.
Article 25(1), second sentence.
12
Cameroon.
Article 22(1), second sentence.
16
Croatia.
Article 25(1), second sentence.
17
Cyprus.
Article 26(1), second sentence.
18
Czech Republic.
Article 24(1), second sentence.
20
Dominican Republic.
Article XXV.1, second sentence.
21
Egypt.
Article 24(1), second sentence.
22
Estonia.
Article 25(1), second sentence.
24
France.
Article 25(1), second sentence.
25
Gabon.
Article 25(1), second sentence.
28
Hungary.
Article 25(1), second sentence.
29
Iceland.
Article 25(1), second sentence.
30
India.
Article 25(1), second sentence.
31
Indonesia.
Article 24(1), second sentence.
32
Ireland.
Article 25(1), second sentence.
34
Italy.
Article 24(1), second sentence.
35
Ivory Coast.
Article XXIII.1, second sentence.
36
Jamaica.
Article XXV.1, second sentence.
37
Japan.
Article 23(1), second sentence.
38
Jordan.
Article 23(1), second sentence.
39
Kazakhstan.
Article 25(1), second sentence.
40
Kenya.
Article XXVI.1, second sentence.
42
Kuwait.
Article 25(1), second sentence.
43
Latvia.
Article 25(1), second sentence.
44
Lithuania.
Article 25(1), second sentence.
45
Luxembourg.
Article 25(1), second sentence.
46
Malaysia.
Article XXVI.1, second sentence.
47
Malta.
Article 25(1), second sentence.
49
Moldova.
Article 24(1), second sentence.
50
Mongolia.
Article 25(1), second sentence.
51
Morocco.
Article XXIV.1, second sentence.
52
The Netherlands.
Article 25(1), second sentence.
54
Nigeria.
Article 25(1), second sentence.
55
Norway.
Article 26(1), second sentence.
56
Oman.
Article 25(1), second sentence.
57
Pakistan.
Article XXIV.1, second sentence.
58
Papua New Guinea.
Article 24(1), second sentence.
59
Peru.
Article 25(1), second sentence.
60
Philippines.
Article XXIV.1, second sentence.
62
Portugal.
Article 24(1), second sentence.
63
Romania.
Article 25(1), second sentence.
64
Russia.
Article 25(1), second sentence.
65
Senegal.
Article 24(1), second sentence.
67
Singapore.
Article XXIV.1, second sentence.
68
Slovak Republic.
Article 25(1), second sentence.
69
Slovenia.
Article 25(1), second sentence.
70
South Africa.
Article 24(1), second sentence.
72
Sri Lanka.
Article 25(1), second sentence.
74
Tanzania.
Article 26(1), second sentence.
75
Thailand.
Article XXIV.1, second sentence.
76
Trinidad and Tobago.
Article 24(1), second sentence.
77
Tunisia.
Article XXIV.1, second sentence.
78
Turkey.
Protocol 8 (a) and Protocol 8 (b), first sentence.
79
Ukraine.
Article 25(1), second sentence.
80
United Arab Emirates.
Article 26(1), second sentence.
82
Vietnam.
Article 24(1), second sentence.
83
Zambia.
Article XXIV.1, second sentence.
84
Zimbabwe.
Article 26(1), second sentence
(3)
.
(3)
Cases brought by Canadian residents before their competent authority must be submitted within two years. Cases brought by Zimbabwean residents before their competent authority must be submitted within 3 years.
Notification of existing provisions in the listed conventions.
Pursuant to article 16.6.b(ii) of the Convention, Canada considers that the following conventions contain a provision that determines that the specific time period for the submission of cases to which the first sentence of article 16.1 applies is at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
15
Colombia.
Article 24(1), second sentence.
23
Finland.
Article 23(1), second sentence.
26
Greece.
Article 25(1), second sentence.
27
Hong Kong.
Article 23(1), second sentence.
33
Israel.
Article 23(1), second sentence.
41
Republic of Korea.
Article 24(1), second sentence.
48
Mexico.
Article 23(1), second sentence.
53
New Zealand.
Article 23(1), second sentence.
61
Poland.
Article 23(1), second sentence.
66
Serbia.
Article 25(1), second sentence.
71
Spain.
Article XXV.1, second sentence.
81
United Kingdom.
Article 23(1), second sentence.
Notification of listed conventions that do not contain certain provisions
Under article 16.6(d)(i) of the Convention, Canada considers that the following conventions do not contain any of the provisions described in article 16.4(c)(i).
Number of the agreement listed
Other Contracting Jurisdiction
4
Australia.
24
France.
Under article 16.6(d)(ii) of the Convention, Canada considers that the following conventions do not contain any of the provisions described in article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
5
Austria.
9
Belgium.
13
Chile.
24
France.
31
Indonesia.
32
Ireland.
35
Ivory Coast.
36
Jamaica.
46
Malaysia.
48
Mexico.
57
Pakistan.
62
Portugal.
67
Singapore.
Article 17. Correlative adjustments.
Reservation.
Under article 17(3)(a) of the Convention, Canada reserves the right not to apply any of the provisions of article 17 to any of its Covered Tax Agreements already containing any of the provisions described in article 17.2. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Algeria.
Article 9.2.
2
Argentina.
Article 9.2.
3
Armenia.
Article 9.2.
4
Australia.
Article 9.3.
6
Azerbaijan.
Article 9.2.
7
Bangladesh.
Article 9.2.
8
Barbados.
Article IX.2.
9
Belgium.
Article 9.2.
11
Bulgaria.
Article 9.2.
13
Chile.
Article 9.2.
15
Colombia.
Article 9.2.
17
Cyprus.
Article 9.2.
18
Czech Republic.
Article 9.2.
19
Denmark.
Article 9.2.
20
Dominican Republic.
Article IX.2.
21
Egypt.
Article 9.2.
22
Estonia.
Article 9.2.
23
Finland.
Article 9.2.
26
Greece.
Article 9.2.
27
Hong Kong.
Article 9.2.
28
Hungary.
Article 9.2.
29
Iceland.
Article 9.2.
30
India.
Article 9.2.
32
Ireland.
Article 9.2.
33
Israel.
Article 9.2.
34
Italy.
Article 9.2.
35
Ivory Coast.
Article IX.2.
36
Jamaica.
Article IX.2.
37
Japan.
Article 9.2.
38
Jordan.
Article 9.2.
40
Kenya.
Article IX.2.
41
Republic of Korea.
Article 9.2.
42
Kuwait.
Article 9.2.
43
Latvia.
Article 9.2.
44
Lithuania.
Article 9.2.
45
Luxembourg.
Article 9.2.
47
Malta.
Article 9.2.
48
Mexico.
Article 9.2.
49
Moldova.
Article 9.2.
52
The Netherlands.
Article 9.2.
53
New Zealand.
Article 9.2.
54
Nigeria.
Article 9.2.
56
Oman.
Article 9.2.
58
Papua New Guinea.
Article 9.3.
59
Peru.
Article 9.2.
60
Philippines.
Article IX.2.
61
Poland.
Article 9.2.
62
Portugal.
Article 9.2.
63
Romania.
Article 9.2.
64
Russia.
Article 9.2.
65
Senegal.
Article 9.2.
66
Serbia.
Article 9.2.
68
Slovak Republic.
Article 9.2.
69
Slovenia.
Article 9.2.
70
South Africa.
Article 9.2.
71
Spain.
Article IX.2.
72
Sri Lanka.
Article 9.2.
73
Sweden.
Article 9.2.
74
Tanzania.
Article 9.2.
75
Thailand.
Article IX.2.
76
Trinidad and Tobago.
Article 9.2.
77
Tunisia.
Article IX.2.
78
Turkey.
Article 9.2.
79
Ukraine.
Article 9.2.
80
United Arab Emirates.
Article 9.2.
81
United Kingdom.
Article 9.2.
82
Vietnam.
Article 9.2.
83
Zambia.
Article IX.2.
84
Zimbabwe.
Article 9.2.
Reservation.
Under article 17(3)(c) of the Convention, Canada reserves the right not to apply any of the provisions of article 17 to its Covered Tax Agreements on the basis that in its bilateral negotiations it will agree to include in the convention a provision similar to that contained in article 17.1, provided that the Contracting Jurisdictions can reach agreement on that provision and on those described in article 16.5(c)(ii).
Article 18. Option for the implementation of Part VI.
Notification of choice of optional provisions
Under article 18 of the Convention, Canada opts to apply Part VI.
Article 19. Binding and binding arbitration.
Reservation.
Under article 19.12 of the Convention, Canada reserves the right to apply the following rules in relation to its Covered Tax Agreements by the Convention, without prejudice to the other provisions of article 19:
(a) An issue not resolved following mutual agreement procedure falling within the scope of arbitration provided for in the Convention may not be the subject of such arbitration where a court or administrative tribunal of any of the Contracting Jurisdictions has previously ruled on that question;
(b) if, at any time after the request for arbitration and before the arbitral commission has issued its decision to the competent authorities of the Contracting Jurisdictions, a court or administrative tribunal of one of the Contracting Jurisdictions decides on the matter, the arbitral proceedings shall be concluded.
Article 23. Type of arbitral proceedings.
Reservation.
Under article 23.3 of the Convention, Canada reserves the right not to apply article 23.1 and 23.2 to those of its Covered Tax Agreements with Parties that have made the reservation described in article 23.2.
Reservation.
Under article 23.7 of the Convention, Canada reserves the right not to apply Part VI in respect of all tax treaties for which the other Contracting Jurisdiction formulates a reservation under article 23.6.
Notification of choice of optional provisions.
Under article 23.4 of the Convention, Canada opts to apply article 23.5.
Article 26. Compatibility.
Reservation.
Under article 26.4 of the Convention, Canada reserves the right not to apply Part VI in relation to the following convention which already provides for the obligation to refer to binding arbitration any unresolved issues arising out of a mutual agreement procedure. The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
81
United Kingdom.
Article 23.6 and 23.7.
Notification of existing provisions in the listed conventions.
Under article 26.1 of the Convention, Canada considers that the following Covered Tax Agreements by the Convention do not fall within the scope of any reservation made under article 26.4 and contain a provision providing for arbitration for unresolved issues following mutual agreement procedure. The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
13
Chile.
Article 25(5).
24
France.
Article 25(5).
26
Greece.
Article 25(5).
29
Iceland.
Article 25.6.
32
Ireland.
Article 25.6.
34
Italy.
Article 24.5.
39
Kazakhstan.
Article 25(5).
48
Mexico.
Article 23.5.
49
Moldova.
Article 24.6.
50
Mongolia.
Article 25(5).
52
The Netherlands.
Article 25(5).
59
Peru.
Article 25.6.
70
South Africa.
Article 24.6.
Article 28. Reservations.
Reservations relating to the scope of the arbitration.
Under article 28(2)(a) of the Convention, Canada makes the following reservations with respect to the scope of cases that may be eligible for arbitration under Part VI.
1. Canada reserves the right to limit the scope of arbitration cases under the Convention to the following:
(a) Cases arising under provisions similar to article 4 (Resident) of the OECD Model Tax Convention, but only where the case relates to the residence of a natural person;
(b) Cases arising under provisions similar to article 5 (Permanent establishment) of the OECD Model Tax Convention;
(c) Cases arising under provisions similar to article 7 (Benefits of economic activities) of the OECD Model Tax Convention;
(d) Cases arising under provisions similar to article 9 (Partners) of the OECD Model Tax Convention;
(e) Cases arising under provisions similar to article 12 (royalties) of the OECD Model Tax Convention, but only where that provision can be applied to transactions involving persons linked to whom similar provisions may be applied to article 9 of the OECD Model Tax Convention; and
(f) any other provision subsequently agreed upon by the Contracting Jurisdictions through an exchange of diplomatic notes.
2. Canada reserves the right to exclude from the scope of the arbitration provisions of the Convention cases relating to the application of anti-abuse rules, whether they are covered by the Convention or by a tax convention covered by or under the domestic law of a Contracting Jurisdiction.
OBJECTION OF CANADA TO THE RESERVATION FORMED BY DENMARK IN THE MOMENT OF THE RATIFICATION OF THE CONVENTION
The Permanent Mission of Canada has the honour to bring to the attention of the Secretary-General, as depositary, the reservation made by the United Kingdom of Denmark on 30 September 2019 at the time of submission of its instrument of ratification, which provides as follows:
2. Part VI (Arbitration) of the Convention shall apply to a tax case only to the extent that the Parties agree:
(a) that the arbitral tribunal shall be presided over by a judge; and
(b) that Denmark shall be authorized to publish summaries of decisions taken by the arbitral tribunal.
The Permanent Mission of Canada, on behalf of Canada, also has the honour to notify the depositary, in accordance with article 28.2.b of the Convention, of its objection to this reservation. Canada is of the view that this reservation, made under article 28(2)(a) of the Convention, goes beyond the scope of the cases in respect of which a reservation may be made under that provision.
The Permanent Mission of Canada would like to transmit to the depositary the following information, as a follow-up to this notification, in addition to taking this opportunity to confirm that the date of receipt of the objection is 8 October 2020.
Information about the reservation
Date of receipt of the objection by the Depositary
Number of the agreement listed
Other Contracting Jurisdictions
Date of receipt of the objection by the Depositary
19
Denmark.
October 10, 2019.
October 8, 2020.
The Permanent Mission would also like to convey its interpretation that Canada ' s objection would be null and void should the Kingdom of Denmark withdraw its reservation.
Chile
Reservations and notifications made by the Republic of Chile, as confirmed at the time of deposit of the instrument of ratification, acceptance or approval in accordance with articles 28(6) and 29(3) of the Convention
Article 2. Interpretation of the Terms.
Notification. Conventions covered by the Convention
In accordance with article 2(1)(a)(ii) of the Convention, the Republic of Chile wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/Amendmental Instrument
Date of signature
Date of entry into force
1
Agreement between the Republic of Chile and Australia on the prevention of double taxation in relation to income taxes and ‘employment benefits’, ‘fringe benefits’, and on the prevention of tax evasion.
Australia.
Original.
10-03-2010
08-02-2013
2
Convention between the Republic of Chile and the Republic of Austria to prevent double taxation and to prevent tax evasion in relation to income and property taxes.
Austria.
Original.
06-12-2012
09-09-2015
3
Convention between the Republic of Chile and the Kingdom of Belgium to prevent double taxation and to prevent tax evasion in relation to income and property taxes.
Belgium.
Original.
06-12-2007
05-05-2010
4
Agreement between the Republic of Chile and the Federative Republic of Brazil to prevent double taxation and prevent tax evasion in relation to income tax.
Brazil.
Original.
03-04-2001
24-07-2003
5
Agreement between the Republic of Chile and Canada to prevent double taxation and to prevent tax evasion in relation to income and property taxes.
Canada.
Original.
21-01-1998
28-10-1999
6
Agreement between the Republic of Chile and the Republic of Colombia to prevent double taxation and to prevent tax evasion in relation to income and property tax.
Colombia.
Original.
19-04-2007
22-12-2009
Amending instrument (a): Convention to homolog the tax treatment provided for in the conventions to avoid double taxation entered into between the States Parties to the Framework Agreement of the Pacific Alliance.
14-10-2017
N/A
7
Agreement between the Republic of Chile and the Republic of Korea to prevent double taxation and to prevent tax evasion in relation to income and property tax.
Korea.
Original.
18-04-2002
25-07-2003
8
Convention between the Republic of Chile and the Republic of Croatia to prevent double taxation and to prevent tax evasion in relation to income tax.
Croatia.
Original.
24-06-2003
22-12-2004
9
Convention between the Republic of Chile and the Kingdom of Denmark to prevent double taxation and to prevent tax evasion in relation to income and property taxes.
Denmark.
Original.
20-09-2002
21-12-2004
10
Agreement between the Republic of Chile and the Republic of Ecuador to prevent double taxation and to prevent tax evasion in relation to income and property tax.
Ecuador.
Original.
26-08-1999
24-10-2003
11
Agreement between the Kingdom of Spain and the Republic of Chile to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
Spain.
Original.
07-07-2003
22-12-2003
12
Agreement between the Government of the Republic of Chile and the Government of the French Republic to prevent double taxation and to prevent tax evasion in relation to income and property taxes.
France.
Original.
07-06-2004
10-07-2006
13
Agreement between the Republic of Chile and Ireland to prevent double taxation and to prevent tax evasion in relation to Income Tax and Capital Gains.
Ireland.
Original.
02-06-2005
28-08-2008
14
Agreement between the Republic of Chile and Malaysia to prevent double taxation and to prevent tax evasion in relation to income and property tax.
Malaysia.
Original.
03-09-2004
25-08-2008
15
Agreement between the Republic of Chile and the United Mexican States to prevent double taxation and to prevent tax evasion of income and property taxes.
Mexico.
Original.
17-04-1998
15-11-1999
Amending instrument (a): Convention to homolog the tax treatment provided for in the conventions to avoid double taxation entered into between the States Parties to the Framework Agreement of the Pacific Alliance.
14-10-2017
N/A
16
Agreement between the Republic of Chile and the Kingdom of Norway to prevent double taxation and to prevent tax evasion in relation to income and property taxes.
Norway.
Original.
26-10-2001
22-07-2003
17
Convention between the Republic of Chile and New Zealand to prevent double taxation and to prevent tax evasion in relation to income taxes.
New Zealand.
Original.
10-12-2003
21-06-2006
18
Convention between the Republic of Chile and the Republic of Paraguay to prevent double taxation and to prevent tax evasion in relation to income and property tax and its Protocol.
Paraguay.
Original.
30-08-2005
26-08-2008
19
Agreement between the Republic of Chile and the Republic of Peru to prevent double taxation and to prevent tax evasion in relation to income and property tax.
Peru.
Original.
08-06-2001
23-07-2003
Amending instrument.
(a): Amending Protocol to Article 6, paragraph 1, and Article 13, paragraph 1, of the Convention between the Republic of Chile and the Republic of Peru to Prevent Double Taxation and to Prevent Tax Evasion in relation to Income and Property Tax.
25-06-2002
17-11-2003
Amending instrument.
(b): Convention to homologize the tax treatment provided for in the conventions to avoid double taxation signed between the States Parties to the Framework Agreement of the Pacific Alliance.
14-10-2017
N/A
20
Agreement between the Government of the Republic of Chile and the Government of the Republic of Poland to prevent double taxation and to prevent tax evasion in relation to income and property tax.
Poland.
Original.
10-03-2000
30-12-2003
21
Agreement between the Republic of Chile and the Portuguese Republic to prevent double taxation and to prevent tax evasion in relation to income tax.
Portugal.
Original.
07-07-2005
25-08-2008
22
Agreement between the Government of the Republic of Chile and the Government of the United Kingdom of Great Britain and Northern Ireland to prevent double taxation and to prevent tax evasion in relation to income taxes and capital gains.
United Kingdom.
Original.
12-07-2003
21-12-2004
23
Agreement between the Government of the Republic of Chile and the Government of the Russian Federation to prevent double taxation and to prevent tax evasion in relation to income and property tax.
Russia.
Original.
19-11-2004
23-03-2012
24
Convention between the Republic of Chile and the Kingdom of Sweden to prevent double taxation and to prevent tax evasion in relation to income and property taxes.
Sweden.
Original.
04-06-2004
30-12-2005
25
Agreement between the Republic of Chile and the Swiss Confederation to avoid double taxation in relation to income and property taxes.
Switzerland.
Original.
02-04-2008
05-05-2010
26
Agreement between the Government of the Republic of Chile and the Government of the Kingdom of Thailand to prevent double taxation and to prevent tax evasion in relation to income taxes.
Thailand.
Original.
08-09-2006
05-05-2010
27
Agreement between the Republic of Chile and the Argentine Republic to eliminate double taxation in relation to income and property taxes and to prevent tax evasion and avoidance.
Argentina.
Original.
15-05-2015
11-10-2016
28
The agreement between the Government of the Republic of Chile and the Government of the People's Republic of China to eliminate double taxation and to prevent tax evasion and avoidance in relation to income taxes.
China.
Original.
25-05-2015
08-08-2016
29
Convention between the Republic of Chile and the Republic of South Africa to prevent double taxation and to prevent tax evasion in relation to income and property tax.
South Africa.
Original.
11-07-2012
11-08-2016
30
The agreement between the Republic of Chile and the Czech Republic to avoid double taxation and to prevent tax evasion in relation to income and property tax.
Czech Republic.
Original.
02-12-2015
21-12-2016
31
Agreement between the Government of the Republic of Chile and the Government of the Italian Republic to eliminate double taxation in relation to income taxes and to prevent tax evasion and avoidance.
Italy.
Original.
23-10-2015
20-12-2016
32
Agreement between the Government of the Republic of Chile and the Government of the United States of America to prevent double taxation and to prevent tax evasion in relation to income and property tax.
United States of America.
Original.
04-02-2010
N/A
Amending instrument.
(a): Exchange of notes.
25-02-2011
N/A
Amending instrument.
(b): Exchange of notes.
10-02-2012
21-02-2012
N/A
33
Agreement between the Government of the Republic of Chile and the Government of the Eastern Republic of Uruguay to eliminate double taxation in relation to income and property taxes and to prevent tax evasion and avoidance.
Uruguay.
Original.
01-04-2016
05-09-2018
Article 3. Transparent entities.
Reservation.
Under article 3(5)(b) of the Convention, the Republic of Chile reserves the right not to apply paragraph 1 in respect of its Covered Tax Conventions, which already contain one of the provisions described in article 3(4). The following conventions contain the rules which fall within the scope of this reservation.
Listed Convention No.
Other Contracting Jurisdiction
Rule
17
New Zealand.
Article 4(4).
22
United Kingdom.
Article 4(4).
24
Sweden.
Article 4(1).
29
South Africa.
Article 4(3).
32
United States of America.
Protocol (1).
33
Uruguay.
Article 1(2).
Article 4. Entities with Double Residence.
Reservation.
In accordance with article 4(3)(a) of the Convention, the Republic of Chile reserves the right not to apply any of the provisions of this article to its Covered Tax Conventions.
Article 6. Purpose of the Covered Tax Agreements.
Reservation.
According to article 6(4) of the Convention, the Republic of Chile reserves the right not to apply article 6(1) to its Covered Tax Conventions which already reflect in the preamble the intention of the Contracting Jurisdictions to eliminate double taxation without creating opportunities for non-taxation or reduced taxation, whether such wording is limited to cases of tax evasion or avoidance (including the practice of seeking the most favourable agreement -
treaty shopping
- which seeks to obtain the benefits provided for in the Covered Tax Agreement for the indirect benefit of third-party residents) or has wider application. The following conventions contain a preamble which falls within the scope of this reservation.
Listed Convention No.
Other Contracting Jurisdiction
Preamble text
27
Argentina.
‘Desiring to promote the development of their economic relationship and to strengthen their tax cooperation,
With the intention of concluding a Convention for the Elimination of Double Taxation in relation to Income and Property Taxes without creating opportunities for situations of null and void taxation through tax evasion or avoidance (including agreements for the abuse of treaties –
treaty-shopping
– aimed at enabling residents of third States indirectly to benefit from this Convention,’.
28
China.
‘Desiring to promote the development of their economic relationship and to strengthen their tax cooperation,
With the intention of concluding a convention for the elimination of double taxation in relation to income taxes without creating opportunities for situations of null and void or reduced taxation through tax evasion or avoidance (including agreements for the abuse of treaties -
treaty-shopping
- intended for residents of third States indirectly to derive benefits from this Convention.'
31
Italy.
"Wishing to promote the development of their economic relationship and to strengthen their cooperation in tax matters,
Intending to conclude a Convention on the Elimination of Double Taxation in relation to Income Tax without creating opportunities for situations of null and void or reduced taxation through tax evasion or avoidance (including those agreements for the abuse of treaties -
treaty-shopping
- intended for residents of third States indirectly to derive benefits from this Convention,';
33
Uruguay.
"Wishing to promote the development of their economic relationship and to strengthen their cooperation in tax matters,
With the intention of concluding a Convention for the Elimination of Double Taxation in relation to Income and Property Taxes without creating opportunities for situations of null and void taxation through tax evasion or avoidance (including agreements for the abuse of treaties –
treaty-shopping
– aimed at enabling residents of third States indirectly to benefit from this Convention,’.
Notification of Choice of an Optional Standard.
Under article 6(6) of the Convention, the Republic of Chile chooses to apply article 6(3).
Notification of List of Conventions that Do Not Contains Certain Text in the Preamble.
In accordance with article 6(6) of the Convention, the Republic of Chile considers that the following conventions do not contain the text of the preamble referring to the desire to further develop its economic relations and to strengthen its cooperation in tax matters.
Listed Convention No.
Other Contracting Jurisdiction
1
Australia.
2
Austria.
3
Belgium.
4
Brazil.
5
Canada.
6
Colombia.
7
Korea.
8
Croatia.
9
Denmark.
10
Ecuador.
11
Spain.
12
France.
13
Ireland.
14
Malaysia.
15
Mexico.
16
Norway.
17
New Zealand.
18
Paraguay.
19
Peru.
20
Poland.
21
Portugal.
22
United Kingdom.
23
Russia.
24
Sweden.
25
Switzerland.
26
Thailand.
29
South Africa.
30
Czech Republic.
32
America.
Article 7. Prevent the Abusive Use of Conventions.
Reservation.
In accordance with article 7(15)(b) of the Convention, the Republic of Chile reserves the right not to apply the provision of article 7(1) to its Covered Tax Conventions which already contain provisions denying all benefits otherwise granted under the Covered Tax Convention, where the principal purpose or one of the main purposes of any settlement or transaction, or of a person related to the settlement or transaction, is to obtain such benefits. The following conventions contain the provisions which fall within the scope of this reservation.
Listed Convention No.
Other Contracting Jurisdiction
Rule
27
Argentina
Article 24(6)
28
China
Article 26(5)
31
Italy
Article 27(1)
33
Uruguay
Article 28(6)
In accordance with Article 7(15)(c) of the Convention, the Republic of Chile reserves the right not to apply the provision contained in Article 7(8) to (13) (hereinafter referred to as the Simplified Provisions on Limitation of Benefits) to its Covered Tax Conventions which already contain provisions described in Article 7(14). The following conventions contain the provisions which fall within the scope of this reservation.
Listed Convention No.
Other Contracting Jurisdiction
Rule
27
Argentina.
Article 24(1) to (5).
28
China.
Article 26(1) to (4).
32
United States of America.
Article 24(1) to (4) and (6).
33
Uruguay.
Article 28(1) to (5).
Declaration regarding acceptance of the PPT standard as an interim measure.
In accordance with Article 7(17)(a) of the Convention, the Republic of Chile declares that it accepts the application of the rule of Article 7(1) alone as an interim measure, and intends, where possible, to also adopt a benefit limitation provision in addition to the provisions of Article 7(1), through bilateral negotiation.
Notification of Choice of Optional Standard.
In accordance with article 7(17)(c) of the Convention, the Republic of Chile declares that it chooses to apply the Simplified Benefit Limitation (S-LOB) provision under article 7(6).
Notification of Existing Provisions in Listed Conventions.
In accordance with Article 7(17)(a) of the Convention, the Republic of Chile considers that the following Conventions have not been subject to the reservation provided for in Article 7(15)(b) and contain the rule described in Article 7(2). The article and paragraph number of each of these rules are identified below.
Listed Convention No.
Other Contracting Jurisdiction
Rule
1
Australia.
Article 27(1).
2
Austria.
Protocol (6).
3
Belgium.
Article 10(6)
Article 11(7)
Article 12(7).
4
Brazil.
Article 11(8)
Article 12(7).
5
Canada.
Article 11(7)
Article 12(7).
6
Colombia.
Article 27(3).
7
Korea.
Article 11(7)
Article 12(7).
8
Croatia.
Article 24(5).
9
Denmark.
Article 10(6)
Article 11(7)
Article 12(7).
10
Ecuador.
Article 11(7)
Article 12(7).
11
Spain.
Protocol (IX).
12
France.
Article 27(6).
13
Ireland.
Article 10(6)
Article 11(7)
Article 12(7).
14
Malaysia.
Article 10(6)
Article 11(7)
Article 12(7).
15
Mexico.
Article 11(7)
Article 12(7).
16
Norway.
Article 11(7)
Article 12(7).
17
New Zealand.
Article 22(2).
18
Paraguay.
Article 10(6)
Article 11(7)
Article 12(7).
19
Peru.
Article 11(7)
Article 12(7).
20
Poland.
Article 11(7)
Article 12(7).
21
Portugal.
Protocol (6).
22
United Kingdom.
Article 10(6).
Article 11(7).
Article 12(7).
Article 20(5).
23
Russia.
Article 27(3).
24
Sweden.
Article 10(6).
Article 11(7).
Article 12(7).
and Protocol (Articles 10, 11 and 12).
25
Switzerland.
Protocol (5).
26
Thailand.
Article 10(6)
Article 11(7)
Article 12(7).
29
South Africa.
Article 10(6)
Article 11(7)
Article 12(7).
30
Czech Republic.
Article 28(4).
Article 8. Transactions with Dividend Transfer.
Reservation.
In accordance with article 8(3)(a) of the Convention, the Republic of Chile reserves the right not to apply any of the provisions of article 8 to its Covered Tax Conventions.
Article 9. Capital gains arising from the Disposal of Shares or Comparative Rights in Entities whose Value Mainly Proceeds from Real Estate.
Reservation.
In accordance with article 9(6)(d) of the Convention, the Republic of Chile reserves the right not to apply article 9(1)(a) to its Covered Tax Conventions which already contain a provision similar to that described in article 9(1) which includes a probationary period to determine whether the corresponding value threshold has been reached. The following conventions contain provisions which fall within the scope of this reservation.
Listed Convention No.
Other Contracting Jurisdiction
Rule
27
Argentina.
Article 13(4).
28
China.
Article 13(4).
31
Italy.
Article 13(4)(b).
33
Uruguay.
Article 13(4).
Notification of Existing Provisions in Listed Conventions
In accordance with article 9(7) of the Convention, the Republic of Chile considers that the following conventions contain a provision such as that described in article 9(1). The article and paragraph number of each of these provisions are identified below.
Listed Convention No.
Other Contracting Jurisdiction
Rule
1
Australia.
Article 13(4).
2
Austria.
Article 13(4)(a)(ii).
3
Belgium.
Article 13(4).
6
Colombia.
Article 13(4)(a).
7
Korea.
Article 13(4)(a).
8
Croatia.
Article 13(4)(a).
11
Spain.
Article 13(4)(a).
12
France.
Article 13(2)(b).
13
Ireland.
Article 13(4)(b).
21
Portugal.
Article 13(4)(a).
22
United Kingdom.
Article 13(4)(b).
24
Sweden.
Article 13(4)(a).
25
Switzerland.
Article 13(4)(a)(ii).
32
America.
Article 13(2)(c).
27
Argentina.
Article 13(4).
28
China.
Article 13(4).
31
Italy.
Article 13(4)(b).
33
Uruguay.
Article 13(4).
Article 10. Anti-abuse standard for Permanent Establishments Located in Third Jurisdictions.
Reservation.
In accordance with article 10(5)(b) of the Convention, the Republic of Chile reserves the right not to apply article 10 to its Covered Tax Conventions which already contain the provisions described in article 10(4). The following conventions contain provisions which fall within the scope of this reservation.
Listed Convention No.
Other Contracting Jurisdiction
Rule
2
Austria.
Protocol (12).
27
Argentina.
Article 24(8).
28
China.
Article 26(6).
30
Czech Republic.
Article 28(5).
31
Italy.
Article 27(2).
32
United States of America.
Article 24(5).
33
Uruguay.
Article 28(7).
Article 11. Use of Covered Tax Agreements to Restrict a Party's Right to Imposition on its Own Residents.
Reservation.
In accordance with article 11(3)(b) of the Convention, the Republic of Chile reserves the right not to apply article 11 to its Covered Tax Conventions which already contain the provision described in article 11(2). The following Covered Tax Agreement contains a provision which falls within the scope of this reservation.
Listed Convention No.
Other Contracting Jurisdiction
Rule
32
United States of America.
Protocol (4).
Article 12. Artificial circumvention of the Permanent Establishment Status through Commission Agreements and Similar Strategies.
Notification of Existing Provisions in Listed Conventions.
In accordance with article 12(5) of the Convention, the Republic of Chile considers that the following Conventions contain the provision described in article 12(3)(a). The article and paragraph number of each provision are identified below.
Listed Convention No.
Other Contracting Jurisdiction
Rule
1
Australia.
Article 5(7).
2
Austria.
Article 5(5).
3
Belgium.
Article 5(5).
4
Brazil.
Article 5(5).
5
Canada.
Article 5(5).
6
Colombia.
Article 5(5).
7
Korea.
Article 5(5).
8
Croatia.
Article 5(5).
9
Denmark.
Article 5(5).
10
Ecuador.
Article 5(5).
11
Spain.
Article 5(5).
12
France.
Article 5(5).
13
Ireland.
Article 5(5).
14
Malaysia.
Article 5(5)(a).
15
Mexico.
Article 5(5).
16
Norway.
Article 5(5).
17
New Zealand.
Article 5(8).
18
Paraguay.
Article 5(5).
19
Peru.
Article 5(5).
20
Poland.
Article 5(5).
21
Portugal.
Article 5(5).
22
United Kingdom.
Article 5(5).
23
Russia.
Article 5(5).
24
Sweden.
Article 5(5).
25
Switzerland.
Article 5(5).
26
Thailand.
Article 5(5).
29
South Africa.
Article 5(5).
30
Czech Republic.
Article 5(5).
32
America.
Article 5(5).
In accordance with article 12(6) of the Convention, the Republic of Chile considers that the following Conventions contain the provision described in article 12(3)(b). The article and paragraph number of each provision are identified below.
Listed Convention No.
Other Contracting Jurisdiction
Rule
1
Australia.
Article 5(8).
2
Austria.
Article 5(6)
Protocol(2).
3
Belgium.
Article 5(6)
Protocol(4).
4
Brazil.
Article 5(6).
5
Canada.
Article 5(7).
6
Colombia.
Article 5(7).
7
Korea.
Article 5(6).
8
Croatia.
Article 5(7)
Protocol(2).
9
Denmark.
Article 5(6).
10
Ecuador.
Article 5(7).
11
Spain.
Article 5(6).
12
France.
Article 5(6).
13
Ireland.
Article 5(7).
14
Malaysia.
Article 5(7).
15
Mexico.
Article 5(7).
16
Norway.
Article 5(7).
17
New Zealand.
Article 5(9).
18
Paraguay.
Article 5(7).
19
Peru.
Article 5(7).
20
Poland.
Article 5(7).
21
Portugal.
Article 5(7).
22
United Kingdom.
Article 5(7).
Protocol to Article 5(7).
23
Russia.
Article 5(7).
24
Sweden.
Article 5(6).
25
Switzerland.
Article 5(6).
26
Thailand.
Article 5(7).
29
South Africa.
Article 5(7).
30
Czech Republic.
Article 5(6).
32
America.
Article 5(6).
Article 13. Artificial circumvention of the Permanent Establishment Status through Concrete Activity Exemptions.
Notification of Existing Provisions in Listed Conventions.
In accordance with article 13(8) of the Convention, the Republic of Chile considers that the following conventions contain the provision described in article 13(5)(b). The article and paragraph number of each provision are identified below.
Listed Convention No.
Other Contracting Jurisdiction
Rule
1
Australia.
Article 5(6).
2
Austria.
Article 5(4).
3
Belgium.
Article 5(4).
4
Brazil.
Article 5(4).
5
Canada.
Article 5(4).
6
Colombia.
Article 5(4).
7
Korea.
Article 5(4).
8
Croatia.
Article 5(4).
9
Denmark.
Article 5(4).
10
Ecuador.
Article 5(4).
11
Spain.
Article 5(4).
12
France.
Article 5(4).
13
Ireland.
Article 5(4).
14
Malaysia.
Article 5(4).
15
Mexico.
Article 5(4).
16
Norway.
Article 5(4).
17
New Zealand.
Article 5(7).
18
Paraguay.
Article 5(4).
19
Peru.
Article 5(4).
20
Poland.
Article 5(4).
21
Portugal.
Article 5(4).
22
United Kingdom.
Article 5(4).
23
Russia.
Article 5(4).
24
Sweden.
Article 5(4).
25
Switzerland.
Article 5(4).
26
Thailand.
Article 5(4).
27
Argentina.
Article 5(4).
28
China.
Article 5(4).
29
South Africa.
Article 5(4).
30
Czech Republic.
Article 5(4).
32
America.
Article 5(4).
Article 14. Contracts Division.
Reservation.
In accordance with article 14(3)(a) of the Convention, the Republic of Chile reserves the right not to apply article 14 to its Covered Tax Conventions.
Article 16. Mutual Agreement procedure.
Reservation.
In accordance with Article 16(5)(a) of the Convention, the Republic of Chile reserves the right not to apply the first sentence of Article 16(1) to its Covered Tax Conventions on the basis that it intends to meet the minimum standard for improving dispute resolution under the OECD/G20 BEPS Package, ensuring that, under each of its Covered Tax Conventions (other than those that allow a person to submit a case to any of the Contracting Jurisdictions), when a person considers that actions taken by one or both Contracting Jurisdictions involve or may entail for him or her an imposition not in accordance with the provisions of the Covered Tax Convention, he or she may, irrespective of the remedies provided for by the domestic law of those Contracting Jurisdictions, submit his or her case to the competent authority of which he or she is resident, or, where the case falls within the scope of a provision of a Covered Tax Convention relating to non-discrimination on the basis of nationality, to the competent authority of the Jurisdiction of which he or she is a national; and the competent authority of that Contracting Jurisdiction shall implement a bilateral process of notification or consultation with the competent authority of the other Contracting Jurisdiction in cases where the competent authority to which the request for mutual procedure was submitted does not consider the objection submitted by the taxpayer to be justified.
In accordance with Article 16(5)(c) of the Convention, the Republic of Chile reserves the right not to apply the second sentence of Article 16(2) to its Covered Tax Conventions on the basis that for the purposes of all its Covered Tax Conventions:
Its intention is to meet the minimum standard for improving dispute resolution under the OECD/G20 BEPS package, accepting in its bilateral treaty negotiations a provision that:
(A) The Contracting Jurisdictions shall not make adjustments to the profits attributable to a permanent establishment of an enterprise of one of the Contracting Jurisdictions after a period of time that is mutually agreed between the two Contracting Jurisdictions, counted from the end of the fiscal year in which the profits would have been attributable to the permanent establishment (this provision shall not apply in cases of fraud, gross negligence or malicious breach; and
(B) The Contracting Jurisdictions shall not include in the profits of an enterprise, nor shall they be subject to taxes in accordance with that, profits which could have been accrued to the enterprise, but which have not been accrued by the fulfilment of the conditions described in a rule relating to companies associated with the Covered Tax Agreement, after a period of time which is mutually agreed by both Contracting Jurisdictions from the end of the tax year in which the profits should have accrued to the enterprise (this provision shall not apply in the event of fraud, gross negligence or malicious breach).
Notification of Existing Provisions in Listed Conventions.
In accordance with Article 16(6)(b)(ii) of the Convention, the Republic of Chile considers that the following Conventions contain a provision that provides that a case to which the first sentence of Article 16(1) applies must be submitted within a specific period of at least three years from the first notification of an act which generates an imposition not in conformity with the provisions of the Covered Tax Convention. The article and paragraph number of each provision are identified below.
Listed Convention No.
Other Contracting Jurisdiction
Rule
1
Australia.
Article 25(1), second sentence.
3
Belgium.
Article 25(1), second sentence.
7
Korea.
Article 25(1), second sentence.
8
Croatia.
Article 24(1), second sentence.
9
Denmark.
Article 25(1), second sentence.
11
Spain.
Article 24(1), second sentence.
12
France.
Article 24(1), second sentence.
14
Malaysia.
Article 24(1), second sentence.
17
New Zealand.
Article 24(1), second sentence.
18
Paraguay.
Article 25(1), second sentence.
21
Portugal.
Article 24(1), second sentence.
25
Switzerland.
Article 24(1), second sentence.
26
Thailand.
Article 24(1), second sentence.
27
Argentina.
Article 26(1), second sentence.
28
China.
Article 24(1), second sentence.
29
South Africa.
Article 24(1), second sentence.
30
Czech Republic.
Article 25(1), second sentence.
31
Italy.
Article 24(1), second sentence.
32
America.
Article 26(1), second sentence.
33
Uruguay.
Article 25(1), second sentence.
Notification of Listed Conventions that do not contain Existing Provisions.
In accordance with Article 16(6)(d)(ii) of the Convention, the Republic of Chile considers that the following Conventions do not contain the provision described in Article 16(4)(c)(ii).
Listed Convention No.
Other Contracting Jurisdiction
1
Australia.
2
Austria.
3
Belgium.
4
Brazil.
5
Canada.
6
Colombia.
7
Korea.
8
Croatia.
9
Denmark.
10
Ecuador.
11
Spain.
12
France.
13
Ireland.
14
Malaysia.
15
Mexico.
16
Norway.
17
New Zealand.
18
Paraguay.
19
Peru.
20
Poland.
21
Portugal.
22
United Kingdom.
23
Russia.
24
Sweden.
25
Switzerland.
26
Thailand.
27
Argentina.
29
South Africa.
30
Czech Republic.
31
Italy.
32
America.
33
Uruguay.
Article 17. Corresponding adjustments.
Reservation.
In accordance with article 17(3)(a) of the Convention, the Republic of Chile reserves the right not to apply any of the provisions of article 17 to its Covered Tax Conventions which already contain the provision described in article 17(2). The following conventions contain provisions which fall within the scope of this reservation.
Listed Convention No.
Other Contracting Jurisdiction
Rule
1
Australia.
Article 9(2).
2
Austria.
Article 9(2).
3
Belgium.
Article 9(2).
5
Canada.
Article 9(2).
6
Colombia.
Article 9(2).
7
Korea.
Article 9(2).
8
Croatia.
Article 9(2).
9
Denmark.
Article 9(2).
10
Ecuador.
Article 9(2).
11
Spain.
Article 9(2).
12
France.
Article 9(2).
13
Ireland.
Article 9(2).
14
Malaysia.
Article 9(2).
15
Mexico.
Article 9(2).
16
Norway.
Article 9(2).
17
New Zealand.
Article 9(2).
18
Paraguay.
Article 9(2).
19
Peru.
Article 9(2).
20
Poland.
Article 9(2).
21
Portugal.
Article 9(2).
22
United Kingdom.
Article 9(2).
23
Russia.
Article 9(2).
24
Sweden.
Article 9(2).
25
Switzerland.
Article 9(2).
26
Thailand.
Article 9(2).
27
Argentina.
Article 9(2).
28
China.
Article 9(2).
29
South Africa.
Article 9(2).
30
Czech Republic.
Article 9(2).
31
Italy.
Article 9(2).
32
United States of America.
Article 9(2).
33
Uruguay.
Article 9(2).
Article 35. Date of effect.
Notification of Choice of Optional Standard.
In accordance with Article 35(3) of the Convention, Chile elects to replace the reference to ‘tax periods starting from the expiry of a period’ by the reference to ‘tax periods beginning from 1 January of the following year starting from the end of a period’ solely for the purposes of Chile's application of Article 35(1)(b) and (5)(b).
Cyprus
Reservations and notifications made by the Republic of Cyprus at the time of deposit of the instrument of ratification, in accordance with articles 28.5 and 29.1 of the Convention
Article 2. Interpretation of terms.
Notification. Conventions covered by the Multilateral Convention.
In accordance with Article 2.1(a)(ii) of the Convention, the Republic of Cyprus wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/Instrument amending
Date of signature
Date of entry into force
1
Convention between the Government of the Republic of Cyprus and the Government of the Republic of Armenia to prevent double taxation and to prevent tax evasion in respect of income taxes.
Republic of Armenia.
Original.
17-01-2011
19-09-2011
2
Convention between the Republic of Cyprus and the Republic of Austria to prevent double taxation of income and property taxes.
Republic of Austria.
Original.
20-03-1990
01-01-1991
Instrument amending - Protocol (a).
21-05-2012
01-04-2013
3
Agreement between the Government of the Republic of Cyprus and the Government of the Union of Soviet Socialist Republics to prevent double taxation on income and wealth.
Union of Soviet Socialist Republics (Azerbaijan).
Original.
29-10-1982
26-08-1983
4
Agreement between the Government of the Republic of Cyprus and the Government of the Kingdom of Bahrain to prevent double taxation of income taxes.
Kingdom of Bahrain.
Original.
09-03-2015
26-04-2016
5
Convention between the Republic of Cyprus and Barbados to prevent double taxation and to prevent tax evasion in the area of income taxes.
Barbados.
Original.
03-05-2017
11-09-2017
6
Convention between the Government of the Republic of Cyprus and the Government of Belarus to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Belarus.
Original.
29-05-1998
12-02-1999
7
Convention between the Republic of Cyprus and the Kingdom of Belgium to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Kingdom of Belgium.
Original.
14-05-1996
08-12-1999
8
Convention between the Republic of Cyprus and the Socialist Federal Republic of Yugoslavia on the avoidance of double taxation on income and property taxes.
Socialist Federal Republic of Yugoslavia (Bosnia and Herzegovina).
Original.
29-06-1985
08-09-1986
9
Convention between the Republic of Cyprus and the Republic of Bulgaria to prevent double taxation on income and property taxes.
Republic of Bulgaria.
Original.
30-10-2000
03-01-2001
10
Convention between the Republic of Cyprus and Canada to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Canada.
Original.
02-05-1984
03-09-1985
11
Agreement between the Government of the Republic of Cyprus and the Government of the People's Republic of China to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
People's Republic of China.
Original.
25-10-1990
05-10-1991
12
Convention between the Republic of Cyprus and the Czech Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Czech Republic.
New deal.
28-04-2009
26-11-2009
13
Convention between the Republic of Cyprus and the Kingdom of Denmark to prevent double taxation and prevent tax evasion in the area of income taxes.
Kingdom of Denmark.
New deal.
11-10-2010
07-09-2011
14
Convention between the Republic of Cyprus and the Government of the Arab Republic of Egypt to prevent double taxation and prevent tax evasion in the area of income taxes.
Arab Republic of Egypt
Original.
19-12-1993
14-03-1995
15
Convention between the Government of the Republic of Cyprus and the Government of the Republic of Estonia to prevent double taxation and to prevent tax evasion in respect of income taxes.
Republic of Estonia.
Original.
15-10-2012
08-10-2013
16
Convention between the Republic of Cyprus and the Federal Democratic Republic of Ethiopia to prevent double taxation and prevent tax evasion of income taxes.
Federal Democratic Republic of Ethiopia.
Original.
30-12-2015
18-10-2017
17
Convention between the Republic of Cyprus and the Republic of Finland to prevent double taxation of income taxes.
Republic of Finland.
Original.
15-11-2012
28-04-2013
18
Agreement between the Government of the Republic of Cyprus and the Government of the French Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
French Republic.
Original.
18-12-1981
01-04-1983
19
Agreement between the Government of the Republic of Cyprus and the Government of Georgia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Georgia.
Original.
13-05-2015
04-01-2016
20
Convention between the Kingdom of Greece and Cyprus for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income.
This DTT was concluded in Greek.
Convention between the Republic of Cyprus [in Greek: Cyprus] and the Kingdom of Greece to prevent double taxation and to prevent tax evasion in respect of income taxes.
Kingdom of Greece (Hellenic Republic).
Original.
30-03-1968
16-01-1969
21
Convention between the Republic of Cyprus and the Bailiwick of Guernsey to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Guernsey's dance.
Original.
15-07-2014 (in Cyprus)
04-03-2015
29-07-2014 (in Guernsey)
22
Agreement between the Government of the Republic of Cyprus and the Government of the People's Republic of Hungary to prevent double taxation on income and property taxes.
People ' s Republic of Hungary (Hungary).
Original.
30-11-1981
24-11-1982
23
Agreement between the Government of the Republic of Cyprus and the Government of Iceland to prevent double taxation and to prevent tax evasion in respect of income taxes.
Iceland.
Original.
13-11-2014
22-12-2014
24
Convention between the Government of the Republic of Cyprus and the Government of the Republic of India to prevent double taxation and to prevent tax evasion in respect of income taxes.
Republic of
India.
New deal.
18-11-2016
14-12-2016
25
Agreement between the Government of the Republic of Cyprus and the Government of the Islamic Republic of Iran to prevent double taxation of income taxes.
Islamic Republic of Iran.
Original.
04-08-2015
05-03-2017
26
Convention between Cyprus and Ireland to prevent double taxation and prevent tax evasion in the area of income taxes.
Ireland.
Original.
24-09-1968
12-07-1970
27
Convention between the Republic of Cyprus and Italy to prevent double taxation and to prevent tax evasion in the area of income taxes.
Italy.
Original.
24-04-1974
09-06-1983
Instrument amending - Protocol (a).
07-10-1980
09-06-1983
Instrument amending - Protocol (b).
04-06-2009
23-11-2010
28
Convention between the Republic of Cyprus and Jersey to prevent double taxation and prevent tax evasion in the area of income taxes.
Jersey.
Original.
11-07-2016
17-02-2017
29
Convention between the Republic of Cyprus and the Government of the State of Kuwait to prevent double taxation and prevent tax evasion in respect of income taxes.
State of Kuwait.
New deal.
05-10-2010
30-10-2013
30
Agreement between the Government of the Republic of Cyprus and the Government of the Union of Soviet Socialist Republics to prevent double taxation of income and property taxes.
Union of Soviet Socialist Republics (Kyrgyzstan).
Original.
29-10-1982
26-08-1983
31
Convention between the Government of the Republic of Cyprus and the Government of the Republic of Latvia to prevent double taxation and to prevent tax evasion in respect of income taxes.
Republic of Latvia.
Original.
24-05-2016
27-10-2016
32
Convention between the Republic of Cyprus and the Lebanese Republic to prevent double taxation and prevent tax evasion in the area of income and property taxes.
Lebanese Republic.
Original.
18-02-2003
14-04-2005
33
Convention between the Government of the Republic of Cyprus and the Government of the Republic of Lithuania to prevent double taxation and prevent tax evasion in the area of income taxes.
Republic of Lithuania.
Original.
21-06-2013
17-04-2014
34
Convention between the Government of the Republic of Cyprus and the Government of Malta to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Malta.
Original.
22-10-1993
11-08-1994
35
Convention between the Government of the Republic of Cyprus and the Government of the Republic of Mauritius to prevent double taxation of income and property taxes.
Republic of Mauritius.
Original.
21-01-2000
12-06-2000
Instrument amending - Protocol (a).
23-10-2017
02-05-2018
36
Convention between the Republic of Cyprus and the Republic of Moldova to prevent double taxation and prevent tax evasion in the area of income taxes.
Republic of Moldova.
Original.
28-01-2008
03-09-2008
37
Convention between the Republic of Cyprus and the Socialist Federal Republic of Yugoslavia to prevent double taxation of income and property taxes.
Socialist Federal Republic of Yugoslavia (Montenegro).
Original.
29-06-1985
08-09-1986
38
Convention between the Republic of Cyprus and the Kingdom of Norway to prevent double taxation and prevent tax evasion in respect of income taxes.
Kingdom of Norway.
New deal.
24-02-2014
08-07-2014
39
Convention between the Government of the Republic of Cyprus and the Government of the Republic of Poland to prevent double taxation on income and property taxes.
Republic of Poland.
Original.
04-06-1992
07-07-1993
Instrument amending - Protocol (a).
22-03-2012
09-11-2012
40
Convention between the Republic of Cyprus and the Portuguese Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Portuguese Republic.
Original.
19-11-2012
16-08-2013
41
Convention between the Government of the Republic of Cyprus and the Government of the State of Qatar to prevent double taxation and prevent tax evasion in respect of income taxes.
State of Qatar.
Original.
11-11-2008
20-03-2009
42
Convention between the Republic of Cyprus and the Government of the Socialist Republic of Romania to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Socialist Republic of Romania (Romania).
Original.
16-11-1981
08-11-1982
43
Convention between the Government of the Republic of Cyprus and the Government of the Russian Federation on the avoidance of double taxation on income and property taxes.
Russian Federation.
Original.
05-12-1998
17-08-1999
Instrument amending - Protocol (a).
07-10-2010
02-04-2012
44
Convention between the Republic of Cyprus and the Republic of San Marino to prevent double taxation of income taxes.
Republic of San Marino.
Original.
27-04-2007
18-07-2007
Instrument amending - Protocol (a).
19-05-2017
27-06-2018
45
Agreement between the Government of the Republic of Cyprus and the Government of the Kingdom of Saudi Arabia to prevent double taxation on income and property taxes and to prevent tax evasion.
Kingdom of Saudi Arabia.
Original.
03-01-2018
01-03-2019
46
Convention between the Republic of Cyprus and the Socialist Federal Republic of Yugoslavia to prevent double taxation of income and property taxes.
Socialist Federal Republic of Yugoslavia (Serbia).
Original.
29-06-1985
08-09-1986
47
Convention between the Government of the Republic of Cyprus and the Government of the Republic of Seychelles to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Republic of Seychelles.
Original.
28-06-2006
02-11-2006
48
Convention between the Republic of Cyprus and the Government of the Republic of Singapore to prevent double taxation and prevent tax evasion in respect of income taxes.
Republic of Singapore.
Original.
24-11-2000
08-02-2001
49
Agreement between the Government of the Socialist Republic of Czechoslovakia and the Government of the Republic of Cyprus to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Socialist Republic of Czechoslovakia (Slovakia).
Original.
15-04-1980
30-12-1980
50
Convention between the Republic of Cyprus and the Republic of Slovenia to prevent double taxation and prevent tax evasion in the area of income taxes.
Republic of Slovenia.
Original.
12-10-2010
14-09-2011
51
Convention between the Republic of Cyprus and the Republic of South Africa to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Republic of South Africa.
Original.
26-11-1997
08-12-1998
Instrument amending - Protocol (a).
01-04-2015
18-09-2015
52
Convention between the Republic of Cyprus and the Kingdom of Spain to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Kingdom of Spain.
Original.
14-02-2013
28-05-2014
53
Convention between the Government of the Republic of Cyprus and the Kingdom of Sweden on the avoidance of double taxation of income taxes.
Kingdom of Sweden.
Original.
25-10-1988
13-11-1989
54
Agreement between the Government of the Republic of Cyprus and the Government of the Syrian Arab Republic to prevent double taxation and to prevent tax evasion in respect of income taxes.
Syrian Arab Republic.
Original.
15-03-1992
22-02-1995
55
Convention between the Republic of Cyprus and the Government of the Kingdom of Thailand to prevent double taxation and prevent tax evasion in respect of income taxes.
Kingdom of Thailand.
Original.
27-10-1998
04-04-2000
56
Agreement between the Government of the Republic of Cyprus and the Government of Ukraine to prevent double taxation and prevent tax evasion in the area of income taxes.
Ukraine.
New deal.
08-11-2012
19-08-2013
Instrument amending - Protocol (a).
11-12-2015
28-11-2019
57
Agreement between the Government of the Republic of Cyprus and the Government of the United Arab Emirates to prevent double taxation and to prevent tax evasion in respect of income taxes.
United Arab Emirates.
Original.
27-02-2011
17-03-2013
58
Convention between the Republic of Cyprus and the Government of the United States of America to prevent double taxation and prevent tax evasion in the area of income taxes.
United States of America.
Original.
19-03-1984
31-12-1985
59
Convention between the Government of the Republic of Cyprus and the Government of the Union of Soviet Socialist Republics to prevent double taxation on the avoidance of double taxation on income and property taxes.
Union of Soviet Socialist Republics (Uzbekistan).
Original.
29-10-1982
26-08-1983
Article 3. Transparent entities.
Reservation.
Under Article 3.5(a) of the Convention, the Republic of Cyprus reserves the right not to apply any of the provisions of Article 3 to its Covered Tax Agreements by the Convention.
Article 4. Entities with double residence.
Reservation.
Under Article 4.3(a) of the Convention, the Republic of Cyprus reserves the right not to apply any of the provisions of Article 4 to its Covered Tax Agreements by the Convention.
Article 5. Application of methods to eliminate double taxation.
Reservation.
Under article 5.8 of the Convention, the Republic of Cyprus reserves the right not to apply any of the provisions of article 5 in respect of its Covered Tax Agreements by the Convention.
Article 6. Purpose of the Covered Tax Agreements.
Notification of choice of optional provisions.
Under Article 6.6 of the Convention, the Republic of Cyprus chooses to apply Article 6.3.
Notification of the text of the Preamble existing in the conventions included in the list.
According to Article 6.5 of the Convention, the Republic of Cyprus considers that the following conventions do not fall within the scope of a reservation made under Article 6.4 and contain in the Preamble the wording referred to in Article 6.2. The text of the relevant paragraph in the Preamble is set out below.
Agreement in List Number
Other Contracting Jurisdiction
Preamble text
1
Republic of Armenia.
"Confirming its desire to develop and strengthen economic, scientific, technical and cultural cooperation between the two States, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes",
2
Republic of Austria.
'Wishing to conclude a convention to prevent double taxation of income and property taxes,'
3
Union of Soviet Socialist Republics (Azerbaijan).
'Confirming its wish, in accordance with the Final Act of the Conference on Security and Cooperation in Europe signed at Helsinki on 1 August 1975, to develop and deepen economic, industrial, scientific, technical and cultural cooperation and to avoid double taxation,'
4
Kingdom of Bahrain.
'Wishing to conclude a convention to prevent double taxation on income taxes;'
5
Barbados.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
6
Belarus.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,'
7
Kingdom of Belgium.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'
8
Socialist Federal Republic of Yugoslavia (Bosnia and Herzegovina).
'Wishing to conclude a convention to prevent double taxation of income and property taxes,'
9
Republic of Bulgaria.
'Wishing to conclude a convention to avoid double taxation on income and property taxes'
10
Canada.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'
11
People's Republic of China.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes;’
12
Czech Republic.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
13
Kingdom of Denmark.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
14
Arab Republic of Egypt
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
15
Republic of Estonia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
16
Federal Democratic Republic of Ethiopia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
17
Republic of Finland.
'Wishing to conclude a convention to prevent double taxation on income taxes,'
18
French Republic.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'
19
Georgia.
"Wishing to promote and strengthen economic, cultural and scientific relations by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes",
20
Kingdom of Greece (Hellenic Republic).
Desiring to avoid double taxation and tax evasion with respect to taxes on income,
This DTT was concluded in Greek.
'Wishing to avoid double taxation and to prevent tax evasion in the area of income taxes,'
21
Guernsey's dance.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,'
22
People ' s Republic of Hungary (Hungary).
‘Wishing to conclude a convention to avoid double taxation on income and property taxes;’
23
Iceland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
24
Republic of India.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes and with a view to promoting economic cooperation between the two countries..."
25
Islamic Republic of Iran.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
26
Ireland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
27
Italy.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income tax'.
28
Jersey.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
29
State of Kuwait.
'Wishing to promote its economic relations by concluding a convention to prevent double taxation and prevent tax evasion in the area of income taxes,'
30
Union of Soviet Socialist Republics (Kyrgyzstan).
'Confirming its wish, in accordance with the Final Act of the Conference on Security and Cooperation in Europe signed at Helsinki on 1 August 1975, to develop and deepen economic, industrial, scientific, technical and cultural cooperation and to avoid double taxation,'
31
Republic of Latvia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
32
Lebanese Republic.
"to encourage and strengthen their economic cooperation through the conclusion of a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes",
33
Republic of Lithuania.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
34
Malta.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,'
35
Republic of Mauritius.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,'
36
Republic of Moldova.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
37
Socialist Federal Republic of Yugoslavia (Montenegro).
'Wishing to conclude a convention to prevent double taxation of income and property taxes,'
38
Kingdom of Norway.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
39
Republic of Poland.
"Wishing to conclude a convention to avoid double taxation on income and property taxes and to promote their economic relations by removing tax obstacles"
40
Portuguese Republic.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
41
State of Qatar.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
42
Socialist Republic of Romania (Romania).
"To promote and strengthen economic relations between the two countries on the basis of respect for the principles of independence and national sovereignty, equal rights and mutual advantage.
and non-interference in domestic affairs have decided to conclude this Convention in order to avoid double taxation and to prevent tax evasion in respect of income and property taxes.’
43
Russian Federation.
'Wishing to conclude a convention to prevent double taxation on income and property taxes and to promote economic cooperation between the two countries'.
44
Republic of San Marino.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes" and to strengthen the disciplined development of economic relations between the two States in the framework of greater cooperation.
45
Kingdom of Saudi Arabia.
'Wishing to conclude a convention to prevent double taxation of income and property taxes and to prevent tax evasion;'
46
Socialist Federal Republic of Yugoslavia (Serbia).
'Wishing to conclude a convention to prevent double taxation on income and property taxes'.
47
Republic of Seychelles.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,'
48
Republic of Singapore.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
49
Socialist Republic of Czechoslovakia (Slovakia).
"Recognizing the need to facilitate trade and promote economic cooperation in accordance with the Final Act of the Conference on Security and Cooperation in Europe, they have decided to conclude this Convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes."
50
Republic of Slovenia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
51
Republic of South Africa.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes, and with a view to promoting and strengthening economic relations between the two countries,'
52
Kingdom of Spain.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,'
53
Kingdom of Sweden.
'Wishing to conclude a convention to prevent double taxation on income taxes,'
54
Syrian Arab Republic.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;'
55
Kingdom of Thailand.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
56
Ukraine.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, and confirming its commitment to the development and deepening of its economic relations,"
57
United Arab Emirates.
'Wishing to promote its economic relations by concluding a convention to prevent double taxation and prevent tax evasion in the area of income taxes,'
58
United States of America.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
59
Union of Soviet Socialist Republics (Uzbekistan).
<confirming its desire, in accordance with the Final Act of the Conference on Security and Cooperation in Europe signed at Helsinki on 1 August 1975, to develop and deepen economic, industrial, scientific, technical and cultural cooperation, and > to avoid double taxation,»
Notification of conventions included in the list that do not contain the text of the Preamble agreed upon in the Convention.
Pursuant to Article 6.6 of the Convention, the Republic of Cyprus considers that the following conventions do not contain in their Preamble reference to its desire to develop its economic relations or to strengthen cooperation in tax matters.
Number of the agreement listed
Other Contracting Jurisdiction
1
Republic of Armenia.
2
Republic of Austria.
3
Union of Soviet Socialist Republics (Azerbaijan).
4
Kingdom of Bahrain.
5
Barbados.
6
Belarus.
7
Kingdom of Belgium.
8
Socialist Federal Republic of Yugoslavia (Bosnia and Herzegovina).
9
Republic of Bulgaria.
10
Canada.
11
People's Republic of China.
12
Czech Republic.
13
Kingdom of Denmark.
14
Arab Republic of Egypt
15
Republic of Estonia.
16
Federal Democratic Republic of Ethiopia.
17
Republic of Finland.
18
French Republic.
19
Georgia.
20
Kingdom of Greece (Hellenic Republic).
21
Guernsey's dance.
22
People ' s Republic of Hungary (Hungary).
23
Iceland.
24
Republic of India.
25
Islamic Republic of Iran.
26
Ireland.
27
Italy.
28
Jersey.
29
State of Kuwait.
30
Union of Soviet Socialist Republics (Kyrgyzstan).
31
Republic of Latvia.
32
Lebanese Republic.
33
Republic of Lithuania.
34
Malta.
35
Republic of Mauritius.
36
Republic of Moldova.
37
Socialist Federal Republic of Yugoslavia (Montenegro).
38
Kingdom of Norway.
39
Republic of Poland.
40
Portuguese Republic.
41
State of Qatar.
42
Socialist Republic of Romania (Romania).
43
Russian Federation.
44
Republic of San Marino.
45
Kingdom of Saudi Arabia.
46
Socialist Federal Republic of Yugoslavia (Serbia).
47
Republic of Seychelles.
48
Republic of Singapore.
49
Socialist Republic of Czechoslovakia (Slovakia).
50
Republic of Slovenia.
51
Republic of South Africa.
52
Kingdom of Spain.
53
Kingdom of Sweden.
54
Syrian Arab Republic.
55
Kingdom of Thailand.
56
Ukraine.
57
United Arab Emirates.
58
United States of America.
59
Union of Soviet Socialist Republics (Uzbekistan).
Article 7. Measures to prevent the abuse of conventions.
Notification of choice of optional provisions.
Under article 7.17 (b) of the Convention, the Republic of Cyprus chooses to apply article 7.4.
Notification of existing provisions in the conventions included in the list.
Pursuant to Article 7.17(a) of the Convention, the Republic of Cyprus considers that the following conventions are not subject to the reservation provided for in Article 7.15(b) and contain any of the provisions described in Article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
12
Czech Republic.
Protocol 2.
43
Russian Federation.
Article 29
Article 8. Transactions with dividends.
Reservation.
Under Article 8.3(a) of the Convention, the Republic of Cyprus reserves the right not to apply any of the provisions of Article 8 to its Covered Tax Agreements by the Convention.
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Reservation.
Under article 9.6 (a) of the Convention, the Republic of Cyprus reserves the right not to apply article 9.1 to its Covered Tax Agreements by the Convention.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservation.
Under article 10.5 (a) of the Convention, the Republic of Cyprus reserves the right not to apply any of the provisions of article 10 to its Covered Tax Agreements by the Convention.
Article 11. Reservation of application of tax treaties to restrict a Party's right to impose taxes on its own residents.
Reservation.
Under Article 11(3)(a) of the Convention, the Republic of Cyprus reserves the right not to apply any of the provisions of Article 11 to its Covered Tax Agreements by the Convention.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Reservation.
Under Article 12.4 of the Convention, the Republic of Cyprus reserves the right not to apply any of the provisions of Article 12 to its Covered Tax Agreements by the Convention.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Reservation.
Under article 13.6 (a) of the Convention, the Republic of Cyprus reserves the right not to apply any of the provisions of article 13 to its Covered Tax Agreements by the Convention.
Article 14. Fragmentation of contracts.
Reservation.
Under Article 14(3)(a) of the Convention, the Republic of Cyprus reserves the right not to apply any of the provisions of Article 14 to its Covered Tax Agreements by the Convention.
Article 15. Definition of a person closely linked to an undertaking
Reservation.
Under article 15.2 of the Convention, the Republic of Cyprus reserves the right not to apply article 15 to any of its Covered Tax Agreements by the Convention to which the reservations described in articles 12.4, 13.6(a) or 13.6(c) and 14.3(a) apply.
Article 16. Mutual agreement procedure.
Notification of existing provisions in the conventions included in the list.
Pursuant to Article 16.6 (a) of the Convention, the Republic of Cyprus considers that the following conventions contain one of the provisions described in Article 16.4 (a)(i). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Republic of Armenia.
Article 24(1), first sentence.
2
Republic of Austria.
Article 25(1), first sentence.
3
Union of Soviet Socialist Republics (Azerbaijan).
Article 18(1), first sentence.
4
Kingdom of Bahrain.
Article 23(1), first sentence.
5
Barbados.
Article 25(1), first sentence.
6
Belarus.
Article 25(1), first sentence.
7
Kingdom of Belgium.
Article 25(1), first sentence.
8
Socialist Federal Republic of Yugoslavia (Bosnia and Herzegovina).
Article 24(1), first sentence.
9
Republic of Bulgaria.
Article 26(1), first sentence.
10
Canada.
Article 26(1), first sentence.
11
People's Republic of China.
Article 26(1), first sentence.
12
Czech Republic.
Article 23(1), first sentence.
13
Kingdom of Denmark.
Article 23(1), first sentence.
14
Arab Republic of Egypt
Article 25(1), first sentence.
15
Republic of Estonia.
Article 23(1), first sentence.
16
Federal Democratic Republic of Ethiopia.
Article 26(1), first sentence.
17
Republic of Finland.
Article 23(1), first sentence.
18
French Republic.
Article 27(1), first sentence.
19
Georgia.
Article 25(1), first sentence.
20
Kingdom of Greece (Hellenic Republic).
Article 23.1.
21
Guernsey's dance.
Article 24(1), first sentence.
22
People ' s Republic of Hungary
(Hungary).
Article 26(1), first sentence.
23
Iceland.
Article 23(1), first sentence.
24
India.
Article 25(1), first sentence.
25
Iran.
Article 24(1), first sentence.
26
Ireland.
Article 24.1.
27
Italy.
Article 25(1), first sentence.
28
Jersey.
Article 24(1), first sentence.
29
State of Kuwait.
Article 24(1), first sentence.
30
Union of Soviet Socialist Republics (Kyrgyzstan).
Article 18(1), first sentence.
31
Latvia.
Article 25(1), first sentence.
32
Lebanese Republic.
Article 24(1), first sentence.
33
Republic of Lithuania.
Article 25(1), first sentence.
34
Malta.
Article 26(1), first sentence.
35
Republic of Mauritius.
Article 26(1), first sentence.
36
Republic of Moldova.
Article 23(1), first sentence.
37
Socialist Federal Republic of Yugoslavia (Montenegro).
Article 24(1), first sentence.
38
Kingdom of Norway.
Article 24(1), first sentence.
39
Republic of Poland.
Article 26(1), first sentence.
40
Portuguese Republic.
Article 25(1), first sentence.
41
State of Qatar.
Article 25(1), first sentence.
42
Socialist Republic of Romania
Article 28(1)
43
Russian Federation.
Article 25(1), first sentence.
44
Republic of San Marino.
Article 24(1), first sentence.
45
Kingdom of Saudi Arabia.
Article 24(1), first sentence.
46
Socialist Federal Republic of Yugoslavia (Serbia).
Article 24(1), first sentence.
47
Republic of Seychelles.
Article 24(1), first sentence.
48
Republic of Singapore.
Article 24(1), first sentence.
49
Socialist Republic of Czechoslovakia (Slovakia).
Article 26.1.
50
Republic of Slovenia.
Article 24(1), first sentence.
51
Republic of South Africa.
Article 25(1), first sentence.
52
Kingdom of Spain.
Article 24(1), first sentence.
53
Kingdom of Sweden.
Article 23(1), first sentence.
54
Syrian Arab Republic.
Article 24(1), first sentence.
55
Kingdom of Thailand.
Article 24(1), first sentence.
56
Ukraine.
Article 23(1), first sentence.
57
United Arab Emirates.
Article 24(1), first sentence.
58
United States of America.
Article 27(1), first sentence.
59
Union of Soviet Socialist Republics (Uzbekistan).
Article 18(1), first sentence.
Pursuant to Article 16.6(b)(i) of the Convention, the Republic of Cyprus considers that the following conventions contain a provision determining that the cases to which the first sentence of Article 16.1 applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
10
Canada.
Article 26(1), second sentence.
27
Italy.
Article 25(1), second sentence.
32
Lebanese Republic.
Article 24(1), second sentence.
41
State of Qatar.
Article 25(1), second sentence.
44
Republic of San Marino.
Article 24(1), second sentence.
47
Republic of Seychelles.
Article 24(1), second sentence.
Pursuant to Article 16.6.b(ii) of the Convention, the Republic of Cyprus considers that the following conventions contain a provision determining that the cases to which the first sentence of Article 16.1 applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Republic of Armenia.
Article 24(1), second sentence.
2
Republic of Austria.
Article 25(1), second sentence.
4
Kingdom of Bahrain.
Article 23(1), second sentence.
5
Barbados.
Article 25(1), second sentence.
6
Belarus.
Article 25(1), second sentence.
7
Kingdom of Belgium.
Article 25(1), second sentence.
8
Socialist Federal Republic of Yugoslavia (Bosnia and Herzegovina).
Article 24(1), second sentence.
9
Republic of Bulgaria.
Article 26(1), second sentence.
11
People's Republic of China.
Article 26(1), second sentence.
12
Czech Republic.
Article 23(1), second sentence.
13
Kingdom of Denmark.
Article 23(1), second sentence.
14
Arab Republic of Egypt
Article 25(1), second sentence.
15
Republic of Estonia.
Article 23(1), second sentence.
16
Federal Democratic Republic of Ethiopia.
Article 26(1), second sentence.
17
Republic of Finland.
Article 23(1), second sentence.
18
French Republic.
Article 27(1), second sentence.
19
Georgia.
Article 25(1), second sentence.
21
Guernsey's dance.
Article 24(1), second sentence.
22
People ' s Republic of Hungary (Hungary).
Article 26(1), second sentence.
23
Iceland.
Article 23(1), second sentence.
24
India.
Article 25(1), second sentence.
25
Iran.
Article 24(1), second sentence.
28
Jersey.
Article 24(1), second sentence.
29
State of Kuwait.
Article 24(1), second sentence.
31
Latvia.
Article 25(1), second sentence.
33
Republic of Lithuania.
Article 25(1), second sentence.
34
Malta.
Article 26(1), second sentence.
35
Republic of Mauritius.
Article 26(1), second sentence.
36
Republic of Moldova.
Article 23(1), second sentence.
37
Socialist Federal Republic of Yugoslavia (Montenegro).
Article 24(1), second sentence.
38
Kingdom of Norway.
Article 24(1), second sentence.
39
Republic of Poland.
Article 26(1), second sentence.
40
Portuguese Republic.
Article 25(1), second sentence.
43
Russian Federation.
Article 25(1), second sentence.
45
Kingdom of Saudi Arabia.
Article 24(1), second sentence.
46
Socialist Federal Republic of Yugoslavia (Serbia).
Article 24(1), second sentence.
48
Republic of Singapore.
Article 24(1), second sentence.
50
Republic of Slovenia.
Article 24(1), second sentence.
51
Republic of South Africa.
Article 25(1), second sentence.
52
Kingdom of Spain.
Article 24(1), second sentence.
53
Kingdom of Sweden.
Article 23(1), second sentence.
54
Syrian Arab Republic.
Article 24(1), second sentence.
55
Kingdom of Thailand.
Article 24(1), second sentence.
56
Ukraine.
Article 23(1), second sentence.
57
United Arab Emirates.
Article 24(1), second sentence.
Pursuant to Article 16.6.c(ii) of the Convention, the Republic of Cyprus considers that the following conventions do not contain any of the provisions described in Article 16.4(b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
3
Union of Soviet Socialist Republics (Azerbaijan).
7
Kingdom of Belgium.
10
Canada.
14
Arab Republic of Egypt
20
Kingdom of Greece (Hellenic Republic).
25
Iran.
26
Ireland.
27
Italy.
30
Union of Soviet Socialist Republics (Kyrgyzstan).
41
State of Qatar.
42
Socialist Republic of Romania
48
Republic of Singapore.
49
Socialist Republic of Czechoslovakia (Slovakia).
55
Kingdom of Thailand.
59
Union of Soviet Socialist Republics (Uzbekistan).
Pursuant to Article 16.6(d)(i) of the Convention, the Republic of Cyprus considers that the following conventions do not contain any of the provisions described in Article 16.4(c)(i).
Number of the agreement listed
Other Contracting Jurisdiction
3
Union of Soviet Socialist Republics (Azerbaijan).
18
French Republic.
30
Union of Soviet Socialist Republics (Kyrgyzstan).
58
United States of America.
59
Union of Soviet Socialist Republics (Uzbekistan).
Pursuant to Article 16.6(d)(ii) of the Convention, the Republic of Cyprus considers that the following conventions do not contain any of the provisions described in Article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
7
Kingdom of Belgium.
27
Italy.
40
Portuguese Republic.
43
Russian Federation.
56
Ukraine.
Article 17. Correlative adjustments.
Notification of existing provisions in the conventions included in the list.
Pursuant to Article 17.4 of the Convention, the Republic of Cyprus considers that the following conventions contain one of the provisions described in Article 17.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Republic of Armenia.
Article 9.2.
2
Republic of Austria.
Article 9.2.
4
Kingdom of Bahrain.
Article 9.2.
5
Barbados.
Article 9.2.
6
Belarus.
Article 9.2.
9
Republic of Bulgaria.
Article 9.2.
10
Canada.
Article 9.2.
11
People's Republic of China.
Article 9.2.
13
Kingdom of Denmark.
Article 9.2.
15
Republic of Estonia.
Article 9.2.
16
Federal Democratic Republic of Ethiopia.
Article 9.2.
17
Republic of Finland.
Article 9.2.
19
Georgia.
Article 9.2.
21
Guernsey's dance.
Article 9.2.
23
Iceland.
Article 9.2.
24
India.
Article 9.2.
25
Iran.
Article 9.2.
28
Jersey.
Article 9.2.
29
State of Kuwait.
Article 9.2.
31
Latvia.
Article 9.2.
32
Lebanese Republic.
Article 9.2.
33
Republic of Lithuania.
Article 9.2.
34
Malta.
Article 9.3.
35
Republic of Mauritius.
Article 9.2.
36
Republic of Moldova.
Article 9.2.
38
Kingdom of Norway.
Article 9.2.
39
Republic of Poland.
Article 9.2.
40
Portuguese Republic.
Article 9.2.
41
State of Qatar.
Article 9.2.
42
Socialist Republic of Romania
Article 9.2.
43
Russian Federation.
Article 9.2.
44
Republic of San Marino.
Article 9.2.
45
Kingdom of Saudi Arabia.
Article 9.2.
47
Republic of Seychelles.
Article 9.2.
48
Republic of Singapore.
Article 9.2.
50
Republic of Slovenia.
Article 9.2.
51
Republic of South Africa.
Article 9.2.
52
Kingdom of Spain.
Article 9.2.
53
Kingdom of Sweden.
Article 9.2.
54
Syrian Arab Republic.
Article 9.2.
55
Kingdom of Thailand.
Article 9.2.
56
Ukraine.
Article 9.2.
57
United Arab Emirates.
Article 10.2.
58
United States of America.
Article 11.3.
Costa Rica
Reservations and notifications made by Costa Rica at the time of deposit of the instrument of ratification in accordance with articles 28.5 and 29.1 of the Convention
Article 2. Interpretation of the terms.
Notification. Covered Tax Agreements by the Convention.
In accordance with article 2(1)(a) (i) of the Convention, Costa Rica wishes the following agreements to be covered by the Convention:
No.
Title
Other jurisdiction
original instrument/ Amended
Date of subscription
Date of entry into force
1
Agreement between the United Mexican States and the Republic of Costa Rica to prevent double taxation and prevent tax evasion in the area of income taxes.
(Agreement between the United Mexican States and the Republic of Costa Rica for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income).
Mexico.
Original.
12-04-2014
21-042019
2
Convention between the Republic of Costa Rica and the Kingdom of Spain to prevent double taxation and prevent tax evasion in respect of income and property taxes.
(Convention between the Republic of Costa Rica and the Kingdom of Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital).
Spain.
Original.
04-03-2004
15-122010
Article 3. Transparent entities.
Reservation.
In accordance with article 3(5) (a) of the Convention, Costa Rica reserves the right not to apply article 3 in its tax treaties as a whole.
Article 4. Entities with double residence.
Reservation.
In accordance with Article 4(3)(e) of the Convention, Costa Rica reserves the right to replace the last sentence of Article 4(1) by the following text for the purposes of its tax treaties: “In the absence of such an agreement, that person shall not be entitled to the reliefs or exemptions provided for in the Covered Tax Agreement.”
Article 5. Application of methods to eliminate double taxation.
Reservation.
In accordance with article 5(8) of the Convention, Costa Rica reserves the right not to apply all of article 5 in respect of its Covered Tax Agreements.
Article 6. Purpose of the tax agreement covered.
Notification of choice of optional provisions.
In accordance with article 6(6) of the Convention, Costa Rica chooses to apply article 6(3).
Notification of the language of the preamble in the agreements listed.
In accordance with article 6(5) of the Convention, Costa Rica considers that the following conventions do not fall within the scope of the reservation to article 6(4) and its preamble contains the language described in article 6(2). The text of the relevant preambular paragraph is identified below.
Agreement in List Number
Other Counterparty Jurisdiction
Preamble text
1
Mexico.
Wishing to strengthen its economic relationship, as well as to increase cooperation in tax matters in order to ensure effective prevention of tax evasion and avoidance.
Intending to allocate their respective tax rights in such a way as to avoid double taxation as well as double non-taxation.
2
Spain.
Desiring to conclude a convention to avoid double taxation and to prevent tax evasion in the area of income and property taxes by wishing to conclude a convention to prevent double taxation and the prevention of tax evasion in respect of income and capital taxes
Notification of agreements in lists that do not contain the language in the existing preamble.
Agreement number listed
Other Contracting Jurisdiction
2
Spain.
In accordance with article 6(6) of the Convention, Costa Rica considers that the following agreement does not contain in the preamble the language referring to the desire to develop an economic relationship or to strengthen cooperation in tax matters.
Article 8. Transactions with dividends.
Notification of existing provisions in listed conventions
In accordance with article 8(4) of the Convention, Costa Rica considers that the following conventions contain the provision described in article 8(1), which is not subject to the reservation provided for in article 8(3)(b). The article number and paragraph of each provision are identified below:
Convention in list number
Other Contracting Jurisdiction
Provision
1
Mexico.
Article 10(2)(a).
2
Spain.
Article 10(2)(a).
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Notification of choice of optional provisions.
In accordance with article 9(8) of the Convention, Costa Rica chooses to apply article 9(4).
Notification of existing provisions in listed conventions
Agreement number listed
Other Contracting Jurisdiction
Provision
1
Mexico.
Article 13(4).
2
Spain.
Article 13(4).
In accordance with article 9(7) of the Convention, Costa Rica considers that the following conventions contain a provision described in article 9(1). The article number and paragraph number of each provision are identified below.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservation.
In accordance with article 10(5) (a) of the Convention, Costa Rica reserves the right not to apply article 10 as a whole in respect of its Covered Tax Agreements.
Article 11. Application of tax treaties to restrict the right of a party to impose taxes on its own residents.
Reservation.
In accordance with article 11 (3) (a) of the Convention, Costa Rica reserves the right not to apply article 11 as a whole to its tax treaties.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Notification of existing provisions in listed conventions.
Convention in list number
Other Contracting Jurisdiction
Provision
1
Mexico.
Article 5(5) (a).
2
Spain.
Article 5(5).
In accordance with article 12(5) of the Convention, Costa Rica considers that the following conventions contain the provision described in article 12(3)(a). The article number and paragraph number of each provision are identified below.
In accordance with article 12(6) of the Convention, Costa Rica considers that the following conventions contain the provision described in article 12(3)(b). The article number and paragraph number of each provision are identified below.
Convention in list number
Other Contracting Jurisdiction
Provision
1
Mexico.
Article 5(7).
2
Spain.
Article 5(6).
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Notification of choice of optional provisions.
In accordance with article 13(7) of the Convention, Costa Rica chooses to apply Option A in accordance with article 13(1).
Notification of existing provisions in listed conventions
Convention in list number
Other Contracting Jurisdiction
Provision
1
Mexico.
Article 5(4).
2
Spain.
Article 5(4).
In accordance with article 13(7) of the Convention, Costa Rica considers that the following conventions contain the provision described in article 13(5)(a). The article number and paragraph number of each provision are identified below.
Article 14. Fragmentation of contracts.
Reservation.
In accordance with article 14(3)(a) of the Convention, Costa Rica reserves the right not to apply article 14 as a whole to its tax treaties.
Article 16. Mutual agreement procedure.
Notification of existing provisions in listed conventions
In accordance with article 16(6)(a) of the Convention, Costa Rica notifies that the following agreements contain the provision described in article 16(4)(a)(i). The article number and paragraph number of each of these provisions are identified below.
Convention in list number
Other Contracting Jurisdiction
Provision
1
Mexico.
Article 25(1) first sentence.
2
Spain.
Article 25(1) first sentence.
In accordance with article 16(6)(b)(ii) of the Convention, Costa Rica considers that the following conventions contain a provision stating that a case referred to in the first sentence of article 16(1) must be submitted within a specific period of time that is at least three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Tax Convention covered. The article number and paragraph number of each of these provisions are identified below.
Convention in list number
Other Contracting Jurisdiction
Provision
1
Mexico.
Article 25(1) second sentence.
2
Spain.
Article 25(1) second sentence.
Article 17. Correlative adjustments.
Reservation.
In accordance with article 17(3)(a) of the Convention, Costa Rica reserves the right not to apply article 17 as a whole to its tax treaties which already contain the provision described in article 17(2). The following conventions contain provisions that fall within the scope of this reservation.
Convention in list number
Other Contracting Jurisdiction
Provision
1
Mexico.
Article 9(2).
2
Spain.
Article 9(2).
Article 35. Entry into force.
Notification of choice of optional provisions.
In accordance with Article 35(3) of the Convention, only for the purposes of its own application of Article 35(1 )(b) and 5(b) of the Convention, Costa Rica chooses to replace the reference to “tax periods starting at or after the expiration of a period” with a reference to “tax periods starting at or after 1 January of the following year beginning at or after the expiry period”.
Reservation.
In accordance with article 35(6) of the Convention, Costa Rica reserves the right not to apply article 35(4) in respect of its Covered Tax Agreements.
Croatia
Reservations and notifications made by the Republic of Croatia at the time of deposit of the instrument of ratification, in accordance with articles 28.6 and 29.3 of the Convention
Article 2. Interpretation of terms.
Notification of conventions covered by the Multilateral Convention.
For the purposes of Article 2.1(a)(ii) of the Convention, the Republic of Croatia wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/amending instrument
Date of signature
Date of entry into force
1
Convention between the Government of the Republic of Croatia and the Government of the Republic of Albania to prevent double taxation of income and property taxes.
Albania.
Original.
2.12.1994
5.6.1997
2
Convention between the Republic of Croatia and the Republic of Armenia to prevent double taxation and prevent tax evasion in the area of income taxes.
Armenia.
Original.
22.5.2009
18.2.2010
3
Convention between the Republic of Croatia and the Republic of Austria to prevent double taxation of income and property taxes.
Austria.
Original.
21.9.2000
27.6.2001
4
Convention between the Republic of Croatia and the Republic of Azerbaijan to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Azerbaijan.
Original.
12.3.2012
18.3.2013
5
Agreement between the Government of the Republic of Croatia and the Government of the Republic of Belarus to prevent double taxation and prevent tax evasion in the area of income and property taxes.
Belarus.
Original.
11.6.2003
4.6.2004
6
Convention between the Republic of Croatia and the Kingdom of Belgium to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Belgium.
Original.
31.10.2001
1.4.2004
7
Convention between the Republic of Croatia and Bosnia and Herzegovina to prevent double taxation of income and property taxes.
Bosnia and Herzegovina.
Original.
7.6.2004
22.6.2005
8
Convention between the Republic of Croatia and the Republic of Bulgaria to prevent double taxation of income and property taxes.
Bulgaria.
Original.
15.7.1997
30.7.1998
9
Agreement between the Government of the Republic of Croatia and the Government of Canada to prevent double taxation and to prevent tax evasion of income and property taxes.
Canada.
Original.
9.12.1997
23.11.1999
10
Convention between the Republic of Croatia and the Republic of Chile to prevent double taxation and to prevent tax evasion in relation to income tax.
Chile.
Original.
24.6.2003
22.12.2004
11
Agreement between the Government of the Republic of Croatia and the Government of the People's Republic of China to prevent double taxation and prevent tax evasion in the area of income taxes.
China (People ' s Republic).
Original.
9.1.1995
18.5.2001
12
Convention between the Republic of Croatia and the Czech Republic on the prevention of double taxation of income and property taxes.
Czech Republic.
Original.
22.1.1999
28.12.1999
Instrument to be amended.
4.10.2011
30.7.2012
13
Convention between the Republic of Croatia and the Kingdom of Denmark to prevent double taxation and to prevent tax evasion in the area of income taxes.
Denmark.
Original.
14.9.2007
22.2.2009
14
Convention between the Government of the Republic of Croatia and the Government of the Republic of Estonia to prevent double taxation and to prevent tax evasion in respect of income taxes.
Estonia.
Original.
3.4.2002
12.7.2004
15
Convention between the Socialist Federal Republic of Yugoslavia and the Republic of Finland to prevent double taxation of income and property taxes.
Finland.
Original.
8.5.1986
18.12.1987
16
Convention between the Government of the Republic of Croatia and the Government of the French Republic to prevent double taxation and to prevent tax evasion in respect of income taxes.
France.
Original.
19.6.2003
1.9.2005
17
Convention between the Republic of Croatia and Georgia to prevent double taxation and to prevent tax evasion of income and property taxes.
Georgia.
Original.
18.1.2013
6.12.2013
18
Convention between the Republic of Croatia and the Federal Republic of Germany to prevent double taxation of income and property taxes.
Convention between the Republic of Croatia and the Federal Republic of Germany for the avoidance of double taxation with respect to taxes on income and capital.
Germany.
Original.
6.2.2006
20.12.2006
19
Convention between the Government of the Republic of Croatia and the Government of the Hellenic Republic to prevent double taxation of income and property taxes.
Greece.
Original.
18.10.1996
18.12.1998
20
Convention between the Republic of Croatia and the Republic of Hungary to prevent double taxation of income and property taxes.
Hungary.
Original.
30.8.1996
8.5.1998
21
Convention between the Republic of Croatia and Iceland to prevent double taxation and to prevent tax evasion in the area of income taxes.
Iceland.
Original.
6.7.2010
15.12.2011
22
Agreement between the Government of the Republic of Croatia and the Government of the Republic of India to prevent double taxation and to prevent tax evasion in respect of income taxes.
India.
Original.
12.2.2014
11.2.2015
23
Agreement between the Government of the Republic of Croatia and the Government of the Republic of Indonesia to prevent double taxation of income taxes.
Indonesia.
Original.
15.2.2002
16.3.2012
24
Convention between the Government of the Republic of Croatia and the Government of the Islamic Republic of Iran and to prevent double taxation of income and property taxes.
Iran.
Original.
20.5.2003
30.10.2008
25
Agreement between the Government of the Republic of Croatia and the Government of Ireland to prevent double taxation and to prevent tax evasion of income and capital gains.
Ireland.
Original.
21.6.2002
30.10.2003
26
Convention between the Republic of Croatia and the State of Israel to prevent double taxation and to prevent tax evasion of income and property taxes.
Israel.
Original.
26.9.2006
1.2.2007
27
Agreement between the Government of the Republic of Croatia and the Government of the Italian Republic to prevent double taxation of income taxes and to prevent tax evasion.
Italy.
Original.
29.10.1999
15.9.2009
28
Agreement between the Government of the Republic of Croatia and the Government of the Hashemite Kingdom of Jordan to prevent double taxation and to prevent tax evasion in respect of income taxes.
Jordan.
Original.
20.2.2005
17.2.2006
29
Agreement between the Government of the Republic of Croatia and the Government of the Republic of Kazakhstan to prevent double taxation and to prevent tax evasion in respect of income taxes.
Kazakhstan.
Original.
29.9.2017
22.2.2019
30
Convention between the Republic of Croatia and the Republic of Korea to prevent double taxation and prevent tax evasion of income and property taxes.
Korea.
Original.
13.11.2002
15.9.2006
31
Convention between the Republic of Croatia and the Republic of Kosovo to prevent double taxation and to prevent tax evasion of income and property taxes.
Kosovo.
Original.
6.3.2017
4.12.2017
32
Convention between the Republic of Croatia and the State of Kuwait to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Kuwait.
Original.
29.5.2001
9.1.2003
33
Convention between the Government of the Republic of Croatia and the Government of the Republic of Latvia to prevent double taxation and prevent tax evasion in respect of income taxes.
Latvia.
Original.
19.5.2000
27.2.2001
34
Convention between the Government of the Republic of Croatia and the Government of the Republic of Lithuania to prevent double taxation and prevent tax evasion in respect of income taxes.
Lithuania.
Original.
4.5.2000
30.3.2001
35
Convention between the Republic of Croatia and the Grand Duchy of Luxembourg to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Luxembourg.
Original.
20.6.2014
13.1.2016
36
Convention between the Government of the Republic of Croatia and the Government of the Republic of Macedonia to prevent double taxation of income and property taxes.
Northern Macedonia.
Original.
6.7.1994
11.1.1996
37
Convention between the Government of the Republic of Croatia and the Government of the Republic of Malaysia to prevent double taxation and prevent tax evasion in respect of income taxes.
Malaysia.
Original.
18.2.2002
15.7.2004
38
Convention between the Republic of Croatia and the Republic of Malta and to prevent double taxation of income taxes.
Malta.
Original.
21.10.1998
22.8.1999
39
Agreement between the Government of the Republic of Croatia and the Government of the Republic of Mauritius to prevent double taxation of income taxes.
Mauritius.
Original.
6.9.2002
9.8.2003
40
Convention between the Government of the Republic of Croatia and the Government of the Republic of Moldova to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Moldova.
Original.
30.5.2005
10.5.2006
41
Convention between the Government of the Republic of Croatia and the Federal Government of the Federal Republic of Yugoslavia to prevent double taxation of income and property taxes.
Montenegro.
Original.
14.12.2001
22.4.2004
42
Convention between the Republic of Croatia and the Kingdom of Morocco to prevent double taxation and to prevent tax evasion in the area of income taxes.
Morocco.
Original.
26.6.2008
25.10.2012
43
Convention between the Republic of Croatia and the Kingdom of the Netherlands to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
The Netherlands.
Original.
23.5.2000
6.4.2001
44
Convention between the Republic of Croatia and the Kingdom of Norway concerning the provisional application of the Convention between the Socialist Federal Republic of Yugoslavia and the Kingdom of Norway on the prevention of double taxation of income and property taxes.
Norway.
Original.
6.3.1996
6.3.1996
45
Convention between the Republic of Croatia and the Sultanate of Oman to prevent double taxation and prevent tax evasion in respect of income taxes.
Oman.
Original.
21.12.2009
16.2.2011
46
Convention between the Republic of Croatia and the Republic of Poland to prevent double taxation of income and property taxes.
Poland.
Original.
19.10.1994
11.2.1996
47
Convention between the Republic of Croatia and the Portuguese Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Portugal.
Original.
4.10.2013
28.2.2015
48
Convention between the Government of the Republic of Croatia and the Government of the State of Qatar to prevent double taxation and to prevent tax evasion in respect of income taxes.
Qatar.
Original.
24.6.2008
6.4.2009
49
Agreement between the Government of the Republic of Croatia and the Government of the Republic of Romania to prevent double taxation of income and property taxes.
Romania.
Original.
25.1.1996
28.11.1996
50
Convention between the Government of the Republic of Croatia and the Government of the Russian Federation to prevent double taxation of income and property taxes.
Russian Federation.
Original.
2.10.1995
19.4.1997
51
Convention between the Republic of Croatia and the Republic of San Marino to prevent double taxation of income taxes.
San Marino.
Original.
18.10.2004
5.12.2005
Instrument to be amended.
1.8.2012
21.5.2014
52
Convention between the Government of the Republic of Croatia and the Federal Government of the Federal Republic of Yugoslavia to prevent double taxation of income and property taxes.
Serbia.
Original.
14.12.2001
22.4.2004
53
Convention between the Republic of Croatia and the Slovak Republic on the avoidance of double taxation of income and property taxes.
Slovak Republic.
Original.
12.2.1996
14.11.1996
54
Convention between the Republic of Croatia and the Republic of Slovenia to prevent double taxation and prevent tax evasion in the area of income and property taxes.
Slovenia.
Original.
10.6.2005
10.11.2005
55
Convention between the Republic of Croatia and the Republic of South Africa to prevent double taxation and prevent tax evasion in the area of income taxes.
South Africa.
Original.
18.11.1996
7.11.1997
56
Convention between the Kingdom of Spain and the Republic of Croatia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Spain.
Original.
19.5.2005
20.4.2006
57
Convention between the Socialist Federal Republic of Yugoslavia and the Kingdom of Sweden to prevent double taxation of income and property taxes.
Sweden.
Original.
18.6.1980
16.12.1981
58
Convention between the Republic of Croatia and the Swiss Confederation on the avoidance of double taxation of income and property taxes.
Switzerland.
Original.
12.3.1999
20.12.1999
59
Convention between the Republic of Croatia and the Syrian Arab Republic on the avoidance of double taxation of income taxes.
Syrian Arab Republic.
Original.
18.7.2008
6.2.2009
60
Convention between the Republic of Croatia and the Republic of Turkey to prevent double taxation of income taxes.
Turkey.
Original.
22.9.1997
18.5.2000
61
Convention between the Government of the Republic of Croatia and the Government of Turkmenistan to prevent double taxation of income taxes.
Turkmenistan.
Original.
29.4.2014
6.4.2015
62
Convention between the Government of the Republic of Croatia and the Government of Ukraine to prevent double taxation and to prevent tax evasion of income and property taxes.
Ukraine.
Original.
10.9.1996
1.6.1999
63
Agreement between the Government of the Republic of Croatia and the Government of the Republic of the United Arab Emirates to prevent double taxation of income taxes.
United Arab Emirates.
Original.
13.7.2017
28.9.2018
64
Convention between the Republic of Croatia and the United Kingdom of Great Britain and Northern Ireland on the avoidance of double taxation and the prevention of tax evasion in respect of income and capital gains.
United Kingdom.
Original.
15.1.2015
19.11.2015
65
Agreement between the Government of the Republic of Croatia and the Government of the Socialist Republic of Vietnam to prevent double taxation and to prevent tax evasion in respect of income taxes.
Vietnam.
Original.
27.7.2018
23.5.2019
Article 4. Entities with double residence.
Reservation.
Under article 4.3 (a) of the Convention, the Republic of Croatia reserves the right not to apply any of the provisions of article 4 to its Covered Tax Agreements.
Article 5. Application of methods to eliminate double taxation.
Reservation.
Under article 5.8 of the Convention, the Republic of Croatia reserves the right not to apply any of the provisions of article 5 in respect of its Covered Tax Agreements.
Article 6. Purpose of the Covered Tax Agreements.
Notification of choice of optional provisions.
For the purposes of Article 6.6 of the Convention, the Republic of Croatia chooses to apply Article 6.3.
Notification of the text of the Preamble existing in the conventions included in the list.
For the purposes of Article 6.5 of the Convention, the Republic of Croatia considers that the following conventions do not fall within the scope of any reservation made under Article 6.4 and contain in the Preamble the wording referred to in Article 6.2. The text of the relevant paragraph is reproduced below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
1
Albania.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
2
Armenia.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
3
Austria.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
4
Azerbaijan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes'.
5
Belarus.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes'.
6
Belgium.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
7
Bosnia and Herzegovina.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
8
Bulgaria.
'Wishing to conclude a convention to prevent double taxation of income and property taxes,'.
9
Canada.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
10
Chile.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in relation to income taxes'.
11
China (People ' s Republic).
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
12
Czech Republic.
'Wishing to conclude a convention to prevent double taxation of income and property taxes,'.
13
Denmark.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
14
Estonia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
15
Finland.
'Wishing to conclude a convention to prevent double taxation of income and property taxes,'.
16
France.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
17
Georgia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
18
Germany.
Desiring to conclude a convention for the avoidance of double taxation with respect to taxes on income and capital.
Desiring to conclude a convention for the avoidance of double taxation with respect to taxes on income and capital.
19
Greece.
'Wishing to conclude a convention to prevent double taxation of income and property taxes,'.
20
Hungary.
'Wishing to conclude a convention to prevent double taxation of income and property taxes,'.
21
Iceland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
22
India.
'Wishing to conclude a convention to prevent double taxation'.
23
Indonesia.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
24
Iran.
'Wishing to conclude a convention to prevent double taxation of income and property taxes,'.
25
Ireland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion on income and capital gains,'.
26
Israel.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes'.
27
Italy.
'Wishing to conclude a convention to prevent double taxation of income taxes and to prevent tax evasion ...'.
28
Jordan.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
29
Kazakhstan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
30
Korea.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
31
Kosovo.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
32
Kuwait.
"Wishing to promote their economic relations by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes".
33
Latvia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
34
Lithuania.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
35
Luxembourg.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes'.
36
Northern Macedonia.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
37
Malaysia.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
38
Malta.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
39
Mauritius.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
40
Moldova.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes'.
41
Montenegro.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
42
Morocco.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
43
The Netherlands.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
44
Norway.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
45
Oman.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
46
Poland.
'Wishing to conclude a convention to prevent double taxation of income and property taxes,'.
47
Portugal.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income tax,'.
48
Qatar.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
49
Romania.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
50
Russian Federation.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
51
San Marino.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
52
Serbia.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
53
Slovak Republic.
'Wishing to conclude a convention to prevent double taxation of income and property taxes,'.
54
Slovenia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
55
South Africa.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
56
Spain.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
57
Sweden.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes'.
58
Switzerland.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
59
Syrian Arab Republic.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
60
Turkey.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
61
Turkmenistan.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
62
Ukraine.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes'.
63
United Arab Emirates.
'Wishing to promote their economic relations by concluding an agreement between them to avoid double taxation and prevent tax evasion in the area of income taxes,'.
64
United Kingdom.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and capital gains;'.
65
Vietnam.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
Notification of conventions included in the list that do not contain the text of the Preamble agreed upon in the Convention.
For the purposes of Article 6.6 of the Convention, the Republic of Croatia considers that the following conventions do not contain in the Preamble reference to its desire to develop its economic relations or to strengthen cooperation in tax matters.
Number of the agreement listed
Other Contracting Jurisdiction
1
Albania.
2
Armenia.
3
Austria.
4
Azerbaijan.
5
Belarus.
6
Belgium.
7
Bosnia and Herzegovina.
8
Bulgaria.
9
Canada.
10
Chile.
11
China (People ' s Republic).
12
Czech Republic.
13
Denmark.
14
Estonia.
15
Finland.
16
France.
17
Georgia.
18
Germany.
19
Greece.
20
Hungary.
21
Iceland.
22
India.
23
Indonesia.
24
Iran.
25
Ireland.
26
Israel.
27
Italy.
28
Jordan.
29
Kazakhstan.
30
Korea.
31
Kosovo.
32
Kuwait.
33
Latvia.
34
Lithuania.
35
Luxembourg.
36
Northern Macedonia.
37
Malaysia.
38
Malta.
39
Mauritius.
40
Moldova.
41
Montenegro.
42
Morocco.
43
The Netherlands.
44
Norway.
45
Oman.
46
Poland.
47
Portugal.
48
Qatar.
49
Romania.
50
Russian Federation.
51
San Marino.
52
Serbia.
53
Slovak Republic.
54
Slovenia.
55
South Africa.
56
Spain.
57
Sweden.
58
Switzerland.
59
Syrian Arab Republic.
60
Turkey.
61
Turkmenistan.
62
Ukraine.
63
United Arab Emirates.
64
United Kingdom.
Article 7. Prevent the misuse of conventions.
Notification of existing provisions in the conventions included in the list.
For the purposes of Article 7.17(a) of the Convention, the Republic of Croatia considers that the following conventions are not subject to any reservation under Article 7.15(b) and contain provisions of those described in Article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other contracting jurisdictions
Provision
16
France.
Article 10.7.
43
The Netherlands.
Article 10.9.
45
Oman.
Articles 11.9 and 12.7.
64
United Kingdom.
Articles 10.7, 11.7, 12.6 and 21.4.
Article 8. Transactions with dividends.
Reservation.
Under Article 8.3(a) of the Convention, the Republic of Croatia reserves the right not to apply any of the provisions of Article 8 to its Covered Tax Agreements.
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Notification of choice of optional provisions.
For the purposes of Article 9.8 of the Convention, the Republic of Croatia chooses to apply Article 9.4.
Notification of existing provisions in the conventions included in the list.
For the purposes of Article 9.7 of the Convention, the Republic of Croatia considers that the following conventions contain provisions of those described in Article 9.1. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other contracting jurisdictions
Provision
1
Albania.
Article 13.4.
2
Armenia.
Article 13.4.
4
Azerbaijan.
Article 13.4.
7
Bosnia and Herzegovina.
Article 13.4.
9
Canada.
Article 13.4.
10
Chile.
Article 13.4.
11
China (People ' s Republic).
Article 13.4.
13
Denmark.
Article 13.4.
16
France.
Article 13(1)(b).
17
Georgia.
Article 13.4.
18
Germany.
Article 13(2)
22
India.
Article 13.4.
23
Indonesia.
Article 13.4.
24
Iran.
Article 13.4.
25
Ireland.
Article 13(2)
26
Israel.
Article 13(2)
28
Jordan.
Article 13(2)
29
Kazakhstan.
Article 13.4.
31
Kosovo.
Article 13.4.
35
Luxembourg.
Article 13.4.
36
Northern Macedonia.
Article 13.4.
38
Malta.
Article 13(2)
40
Moldova.
Article 13.4.
41
Montenegro.
Article 13.4.
42
Morocco.
Article 13.4.
46
Poland.
Article 13.4.
47
Portugal.
Article 13.4.
49
Romania.
Article 13.4.
50
Russian Federation.
Article 13.4.
52
Serbia.
Article 13.4.
56
Spain.
Article 13.4.
58
Switzerland.
Article 13.4.
61
Turkmenistan.
Article 13.4.
62
Ukraine.
Article 13.4.
64
United Kingdom.
Article 13(2)
65
Vietnam.
Article 14.4.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservation.
Under article 10.5 (a) of the Convention, the Republic of Croatia reserves the right not to apply any of the provisions of article 10 to its Covered Tax Agreements.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Notification of existing provisions in the conventions included in the list.
For the purposes of Article 12.5 of the Convention, the Republic of Croatia considers that the following conventions contain provisions of those described in Article 12(3)(a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other contracting jurisdictions
Provision
1
Albania.
Article 5.5.
2
Armenia.
Article 5.5.
3
Austria.
Article 5.5.
4
Azerbaijan.
Article 5.5.
5
Belarus.
Article 5.5.
6
Belgium.
Article 5.5.
7
Bosnia and Herzegovina.
Article 5.5.
8
Bulgaria.
Article 5.5.
9
Canada.
Article 5.5.
10
Chile.
Article 5.5.
11
China (People ' s Republic).
Article 5.5.
12
Czech Republic.
Article 5.5.
13
Denmark.
Article 5.6.
14
Estonia.
Article 5.5.
15
Finland.
Article 5.5.
16
France.
Article 5.5.
17
Georgia.
Article 5.5.
18
Germany.
Article 5.5.
19
Greece.
Article 5.5.
20
Hungary.
Article 5.5.
21
Iceland.
Article 5.5.
22
India.
Article 5.6.
23
Indonesia.
Article 5.5.
24
Iran.
Article 5.5.
25
Ireland.
Article 5.5.
26
Israel.
Article 5.5.
27
Italy.
Article 5.4.
28
Jordan.
Article 5.5.
29
Kazakhstan.
Article 5.5.
30
Korea.
Article 5.5.
31
Kosovo.
Article 5.5.
32
Kuwait.
Article 5.8.
33
Latvia.
Article 5.5.
34
Lithuania.
Article 5.5.
35
Luxembourg.
Article 5.5.
36
Northern Macedonia.
Article 5.5.
37
Malaysia.
Article 5.5.
38
Malta.
Article 5.5.
39
Mauritius.
Article 5.5.
40
Moldova.
Article 5.5.
41
Montenegro.
Article 5.5.
42
Morocco.
Article 5.5.
43
The Netherlands.
Article 5.5.
44
Norway.
Article 5.5.
45
Oman.
Article 5.5.
46
Poland.
Article 5.5.
47
Portugal.
Article 5.5.
48
Qatar.
Article 5.5.
49
Romania.
Article 5.5.
50
Russian Federation.
Article 5.5.
51
San Marino.
Article 5.5.
52
Serbia.
Article 5.5.
53
Slovak Republic.
Article 5.5.
54
Slovenia.
Article 5.5.
55
South Africa.
Article 5.5.
56
Spain.
Article 5.5.
57
Sweden.
Article 5.4.
58
Switzerland.
Article 5.5.
59
Syrian Arab Republic.
Article 5.5.
60
Turkey.
Article 5.5.
61
Turkmenistan.
Article 5.5.
62
Ukraine.
Article 5.5.
63
United Arab Emirates.
Article 6.5.
64
United Kingdom.
Article 5.5.
65
Vietnam.
Article 5.5(a).
For the purposes of Article 12.6 of the Convention, the Republic of Croatia considers that the following conventions contain provisions of those described in Article 12(3)(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other contracting jurisdictions
Provision
1
Albania.
Article 5.6.
2
Armenia.
Article 5.6.
3
Austria.
Article 5.6.
4
Azerbaijan.
Article 5.7.
5
Belarus.
Article 5.6.
6
Belgium.
Article 5.6.
7
Bosnia and Herzegovina.
Article 5.6.
8
Bulgaria.
Article 5.6.
9
Canada.
Article 5.6.
10
Chile.
Article 5.7.
11
China (People ' s Republic).
Article 5.6.
12
Czech Republic.
Article 5.6.
13
Denmark.
Article 5.7.
14
Estonia.
Article 5.6.
15
Finland.
Article 5.6.
16
France.
Article 5.6.
17
Georgia.
Article 5.6.
18
Germany.
Article 5.6.
19
Greece.
Article 5.6.
20
Hungary.
Article 5.6.
21
Iceland.
Article 5.6.
22
India.
Article 5.8.
23
Indonesia.
Article 5.6.
24
Iran.
Article 5.6.
25
Ireland.
Article 5.6.
26
Israel.
Article 5.6.
27
Italy.
Article 5.5.
28
Jordan.
Article 5.7.
29
Kazakhstan.
Article 5.6.
30
Korea.
Article 5.6.
31
Kosovo.
Article 5.6.
32
Kuwait.
Article 5.9.
33
Latvia.
Article 5.6.
34
Lithuania.
Article 5.6.
35
Luxembourg.
Article 5.6.
36
Northern Macedonia.
Article 5.6.
37
Malaysia.
Article 5.6.
38
Malta.
Article 5.6.
39
Mauritius.
Article 5.6.
40
Moldova.
Article 5.6.
41
Montenegro.
Article 5.6.
42
Morocco.
Article 5.7.
43
The Netherlands.
Article 5.6.
44
Norway.
Article 5.6.
45
Oman.
Article 5.6.
46
Poland.
Article 5.6.
47
Portugal.
Article 5.6.
48
Qatar.
Article 5.7.
49
Romania.
Article 5.6.
50
Russian Federation.
Article 5.6.
51
San Marino.
Article 5.6.
52
Serbia.
Article 5.6.
53
Slovak Republic.
Article 5.6.
54
Slovenia.
Article 5.6.
55
South Africa.
Article 5.6.
56
Spain.
Article 5.6.
57
Sweden.
Article 5.5.
58
Switzerland.
Article 5.6.
59
Syrian Arab Republic.
Article 5.6.
60
Turkey.
Article 5.6.
61
Turkmenistan.
Article 5.6.
62
Ukraine.
Article 5.6.
63
United Arab Emirates.
Article 6.7.
64
United Kingdom.
Article 5.6.
65
Vietnam.
Article 5.7.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Notification of choice of optional provisions.
For the purposes of Article 13.7 of the Convention, the Republic of Croatia elects, in accordance with Article 13.1, to apply Option A.
Notification of existing provisions in the conventions included in the list.
For the purposes of Article 13.7 of the Convention, the Republic of Croatia considers that the following conventions contain provisions as described in Article 13.5(a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other contracting jurisdictions
Provision
1
Albania.
Article 5.4.
2
Armenia.
Article 5.4.
3
Austria.
Article 5.4.
4
Azerbaijan.
Article 5.4.
5
Belarus.
Article 5.4.
6
Belgium.
Article 5.4.
7
Bosnia and Herzegovina.
Article 5.4.
8
Bulgaria.
Article 5.4.
9
Canada.
Article 5.4.
10
Chile.
Article 5.4.
11
China (People ' s Republic).
Article 5.4.
12
Czech Republic.
Article 5.4.
13
Denmark.
Article 5.5.
14
Estonia.
Article 5.4.
15
Finland.
Article 5.4.
16
France.
Article 5.4.
17
Georgia.
Article 5.4.
18
Germany.
Article 5.4.
19
Greece.
Article 5.4.
20
Hungary.
Article 5.4.
21
Iceland.
Article 5.4.
22
India.
Article 5.5.
23
Indonesia.
Article 5.4.
24
Iran.
Article 5.4.
25
Ireland.
Article 5.4.
26
Israel.
Article 5.4.
27
Italy.
Article 5.3.
28
Jordan.
Article 5.4.
29
Kazakhstan.
Article 5.4.
30
Korea.
Article 5.4.
31
Kosovo.
Article 5.4.
32
Kuwait.
Article 5.7.
33
Latvia.
Article 5.4.
34
Lithuania.
Article 5.4.
35
Luxembourg.
Article 5.4.
36
Northern Macedonia.
Article 5.4.
38
Malta.
Article 5.4.
39
Mauritius.
Article 5.4.
40
Moldova.
Article 5.4.
41
Montenegro.
Article 5.4.
42
Morocco.
Article 5.4.
43
The Netherlands.
Article 5.4.
44
Norway.
Article 5.4.
45
Oman.
Article 5.4.
46
Poland.
Article 5.4.
47
Portugal.
Article 5.4.
48
Qatar.
Article 5.4.
49
Romania.
Article 5.4.
50
Russian Federation.
Article 5.4.
51
San Marino.
Article 5.4.
52
Serbia.
Article 5.4.
53
Slovak Republic.
Article 5.4.
54
Slovenia.
Article 5.4.
55
South Africa.
Article 5.4.
56
Spain.
Article 5.4.
57
Sweden.
Article 5.3.
58
Switzerland.
Article 5.4.
59
Syrian Arab Republic.
Article 5.4.
60
Turkey.
Article 5.4.
61
Turkmenistan.
Article 5.4.
62
Ukraine.
Article 5.4.
63
United Arab Emirates.
Article 6.4.
64
United Kingdom.
Article 5.4.
65
Vietnam.
Article 5.4.
Article 14. Fragmentation of contracts.
Reservation.
Pursuant to Article 14(3)(a) of the Convention, the Republic of Croatia reserves the right not to apply any of the provisions of Article 14 to its Covered Tax Agreements.
Article 16. Mutual agreement procedure.
Reservation.
Pursuant to Article 16.5.a of the Convention, the Republic of Croatia reserves the right not to apply the first sentence of Article 16.1 to its Covered Tax Agreements, as it intends to meet the minimum standard for the improvement of dispute resolution under the OECD/G20 BEPS Package, ensuring that, under each of its Covered Tax Agreements (other than those allowing a person to submit a case to the competent authority of any of the Contracting Jurisdictions), where a person considers that the actions taken by one or both Contracting Jurisdictions involve or may involve for him an imposition not in accordance with the provisions of the Covered Tax Agreement, he may, irrespective of the remedies provided for by the domestic law of those Contracting Jurisdictions, submit his case to the competent authority of the Contracting Jurisdiction of which he is resident or, where the case falls within the scope of a provision of a tax convention covering non-discrimination on grounds of nationality, to the competent authority of the Contracting Jurisdiction of which he is a national; and the competent authority of that Contracting Jurisdiction shall institute a bilateral process of notification or consultation with the competent authority of the other Contracting Jurisdiction in cases where the competent authority to which the request for mutual agreement procedure was submitted does not consider the objection raised by the taxpayer to be justified.
Notification of existing provisions in the conventions included in the list.
For the purposes of Article 16.6(b)(i) of the Convention, the Republic of Croatia considers that the following conventions contain a provision whereby the cases to which the first sentence of Article 16.1 applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other contracting jurisdictions
Provision
9
Canada.
Article 25(1), second sentence.
27
Italy.
Article 25(1), second sentence.
45
Oman.
Article 25(1), second sentence.
48
Qatar.
Article 24(1), second sentence.
51
San Marino.
Article 25(1), second sentence.
57
Sweden.
Article 24.1.
For the purposes of Article 16.6(b)(ii) of the Convention, the Republic of Croatia considers that the following conventions contain a provision whereby the cases to which the first sentence of Article 16.1 applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the included tax agreement. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other contracting jurisdictions
Provision
1
Albania.
Article 25(1), second sentence.
2
Armenia.
Article 24(1), second sentence.
3
Austria.
Article 25(1), second sentence.
4
Azerbaijan.
Article 25(1), second sentence.
5
Belarus.
Article 25(1), second sentence.
6
Belgium.
Article 25(1), second sentence.
7
Bosnia and Herzegovina.
Article 26(1), second sentence.
8
Bulgaria.
Article 25(1), second sentence.
10
Chile.
Article 24(1), second sentence.
11
China (People ' s Republic).
Article 25(1), second sentence.
12
Czech Republic.
Article 25(1), second sentence.
13
Denmark.
Article 24(1), second sentence.
14
Estonia.
Article 24(1), second sentence.
15
Finland.
Article 24(1), second sentence.
16
France.
Article 25(1), second sentence.
17
Georgia.
Article 24(1), second sentence.
18
Germany.
Article 25(1), second sentence.
19
Greece.
Article 25(1), second sentence.
20
Hungary.
Article 25(1), second sentence.
21
Iceland.
Article 23(1), second sentence.
22
India.
Article 25(1), second sentence.
23
Indonesia.
Article 24(1), second sentence.
24
Iran.
Article 25(1), second sentence.
25
Ireland.
Article 24(1), second sentence.
26
Israel.
Article 25(1), second sentence.
28
Jordan.
Article 25(1), second sentence.
29
Kazakhstan.
Article 24(1), second sentence.
30
Korea.
Article 26(1), second sentence.
31
Kosovo.
Article 24(1), second sentence.
32
Kuwait.
Article 25(1), second sentence.
33
Latvia.
Article 25(1), second sentence.
34
Lithuania.
Article 25(1), second sentence.
35
Luxembourg.
Article 25(1), second sentence.
36
Northern Macedonia.
Article 25(1), second sentence.
37
Malaysia.
Article 25(1), second sentence.
38
Malta.
Article 24(1), second sentence.
39
Mauritius.
Article 25(1), second sentence.
40
Moldova.
Article 24(1), second sentence.
41
Montenegro.
Article 25(1), second sentence.
42
Morocco.
Article 25(1), second sentence.
43
The Netherlands.
Article 26(1), second sentence.
44
Norway.
Article 25(1), second sentence.
46
Poland.
Article 25(1), second sentence.
47
Portugal.
Article 25(1), second sentence.
49
Romania.
Article 25(1), second sentence.
50
Russian Federation.
Article 25(1), second sentence.
52
Serbia.
Article 25(1), second sentence.
53
Slovak Republic.
Article 25(1), second sentence.
54
Slovenia.
Article 25(1), second sentence.
55
South Africa.
Article 24(1), second sentence.
56
Spain.
Article 24(1), second sentence.
58
Switzerland.
Article 25(1), second sentence.
59
Syrian Arab Republic.
Article 25(1), second sentence.
60
Turkey.
Article 24(1), second sentence.
61
Turkmenistan.
Article 23(1), second sentence.
62
Ukraine.
Article 25(1), second sentence.
63
United Arab Emirates.
Article 26(1), second sentence.
64
United Kingdom.
Article 24(1), second sentence.
Notification of listed conventions that do not contain certain provisions.
For the purposes of article 16.6(c)(i) of the Convention, the Republic of Croatia considers that the following conventions do not contain provisions of those described in article 16.4(b)(i).
Number of the agreement listed
Other Contracting Jurisdiction
51
San Marino.
For the purposes of article 16.6(c)(ii) of the Convention, the Republic of Croatia considers that the following conventions do not contain provisions of those described in article 16.4(b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
9
Canada.
10
Chile.
23
Indonesia.
24
Iran.
37
Malaysia.
48
Qatar.
57
Sweden.
58
Switzerland.
60
Turkey.
64
United Kingdom.
For the purposes of Article 16.6(d)(ii) of the Convention, the Republic of Croatia considers that the following conventions do not contain provisions of those described in Article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
6
Belgium.
10
Chile.
25
Ireland.
45
Oman.
47
Portugal.
64
United Kingdom.
Article 17. Correlative adjustments.
Reservation.
Under Article 17(3)(a) of the Convention, the Republic of Croatia reserves the right not to apply any of the provisions of Article 17 to its Covered Tax Agreements which already contain provisions of those described in Article 17.2. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other contracting jurisdictions
Provision
1
Albania.
Article 9.2.
2
Armenia.
Article 9.2.
4
Azerbaijan.
Article 9.2.
5
Belarus.
Article 9.2.
6
Belgium.
Article 9.2.
7
Bosnia and Herzegovina.
Article 9.2.
8
Bulgaria.
Article 9.2.
10
Chile.
Article 9.2.
11
China (People ' s Republic).
Article 9.2.
12
Czech Republic.
Article 9.2.
13
Denmark.
Article 9.2.
14
Estonia.
Article 9.2.
16
France.
Article 9.2.
17
Georgia.
Article 9.2.
18
Germany.
Article 9.2.
19
Greece.
Article 9.2.
20
Hungary.
Article 9.2.
21
Iceland.
Article 9.2.
22
India.
Article 9.2.
23
Indonesia.
Article 9.2.
24
Iran.
Article 9.2.
25
Ireland.
Article 9.2.
26
Israel.
Article 9.2.
27
Italy.
Article 9.2.
28
Jordan.
Article 9.2.
29
Kazakhstan.
Article 9.2.
30
Korea.
Article 9.2.
31
Kosovo.
Article 9.2.
32
Kuwait.
Article 9.2.
33
Latvia.
Article 9.2.
34
Lithuania.
Article 9.2.
35
Luxembourg.
Article 9.2.
36
Northern Macedonia.
Article 9.2.
37
Malaysia.
Article 9.2.
38
Malta.
Article 9.2.
39
Mauritius.
Article 9.2.
40
Moldova.
Article 9.2.
41
Montenegro.
Article 9.2.
42
Morocco.
Article 9.2.
43
The Netherlands.
Article 9.2.
45
Oman.
Article 9.2.
46
Poland.
Article 9.2.
47
Portugal.
Article 9.2.
48
Qatar.
Article 9.2.
49
Romania.
Article 9.2.
50
Russian Federation.
Article 9.2.
51
San Marino.
Article 9.2.
52
Serbia.
Article 9.2.
53
Slovak Republic.
Article 9.2.
54
Slovenia.
Article 9.2.
55
South Africa.
Article 9.2.
56
Spain.
Article 9.2.
59
Syrian Arab Republic.
Article 9.2.
60
Turkey.
Article 9.2.
61
Turkmenistan.
Article 9.2.
62
Ukraine.
Article 9.2.
63
United Arab Emirates.
Article 10.2.
64
United Kingdom.
Article 9.2.
65
Vietnam.
Article 9.2.
Curacao
(presented by the Kingdom of the Netherlands in respect of Curaçao)
Reservations and notifications made by the Kingdom of the Netherlands with regard to Curacao
(4)
at the time of deposit of the instrument of acceptance in accordance with Articles 28.4, 28.5, 29.1 and 29.2 of the Convention
(4)
Since 10 October 2010, the Kingdom of the Netherlands has been composed of four autonomous countries: Aruba, Curaçao, San Martín and the Netherlands. The Netherlands consists of the European part and the Caribbean part of the Netherlands (the islands of Bonaire, Saint Eustatius and Saba).
Article 2. Interpretation of terms.
Notification. Conventions covered by the Multilateral Convention.
In accordance with Article 2.1(a)(ii) of the Convention, Curaçao wishes the following conventions to be covered by the Convention:
(5)
(5)
References to ‘Curaçao’ in this document should be construed as references to ‘the Kingdom of the Netherlands with regard to Curaçao’.
N.º
Title
Others
Contracting jurisdiction.
Original/
Instrument amending
Date of signature
Date of entry into force
1
CONVENTION BETWEEN THE KINGDOM OF THE NETHERLANDS, WITH REGARD TO CURAZAO, AND THE REPUBLIC OF MALTA TO AVOID DOUBLE IMPOSITION AND PREVENT TAX EVASION ON RENT TAX.
Malta.
Original.
18-11-2015
Not applicable
2
CONVENTION BETWEEN THE KINGDOM OF THE NETHERLANDS, WITH REGARD TO THE NETHERLANDS ANTYLLS,
(6)
AND THE KINGDOM OF NORWAY FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF TAX EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL.
Norway.
Original.
13-11-1989
17-12-1990
Instrument to be amended.
10-9-2009
1-9-2011
(6)
The Netherlands Antilles (consisting of Curacao, San Martín, Bonaire, San Eustaquio and Saba) ceased to exist as a country within the Kingdom of the Netherlands on 10 October 2010. Since then, the Kingdom of the Netherlands has been composed of four autonomous countries: Curaçao, San Martín, Aruba and the Netherlands. Bonaire, San Eustaquio and Saba (collectively known as the Caribbean part of the Netherlands) are now public entities in the Netherlands.
Article 3. Transparent entities.
Reservation.
Under article 3.5 (a) of the Convention, Curaçao reserves the right not to apply any of the provisions of article 3 to its Covered Tax Agreements by the Convention.
Article 4. Entities with double residence.
Reservation.
Under article 4.3 (a) of the Convention, Curaçao reserves the right not to apply any of the provisions of article 4 to its Covered Tax Agreements by the Convention.
Article 5. Application of methods to eliminate double taxation.
Notification of choice of optional provisions.
Pursuant to Article 5.10 of the Convention, Curaçao opts to apply Option A of Article 5.1 in accordance with that Article.
Notification of existing provisions in the listed conventions.
Jurisdictions choosing Option A:
Pursuant to Article 5.10 of the Convention, Curaçao considers that the following convention contains one of the provisions described in Article 5.3. The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Malta.
Article 22(2)(b).
Article 6. Purpose of the Covered Tax Agreements.
Notification of choice of optional provisions.
Pursuant to article 6.6 of the Convention, Curaçao opts to apply article 6.3.
Notification of the text of the Preamble existing in the conventions included in the list.
Pursuant to Article 6.5 of the Convention, Curaçao considers that the following conventions do not fall within the scope of a reservation made under Article 6.4 and contain in the Preamble the wording referred to in Article 6.2. The text of the relevant paragraph of the Preamble is set out below.
Convention number listed
Other Contracting Jurisdiction
Preamble text
1
Malta.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
2
Norway.
<The Government of the Kingdom of the Netherlands with regard to Curaçao and the Government of the Kingdom of Norway> wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,
Notification of listed conventions that do not contain the text of the Preamble agreed upon in the Convention.
Pursuant to Article 6.6 of the Convention, Curaçao considers that the following conventions do not contain in their Preamble reference to its desire to develop its economic relations or to strengthen cooperation in tax matters.
Number of the agreement listed
Other Contracting Jurisdiction
1
Malta.
2
Norway.
Article 7. Measures to prevent the abuse of the Conventions.
Notification of choice of optional provisions.
Pursuant to article 7.17 (b) of the Convention, Curaçao opts to apply article 7.4.
Article 8. Transactions with dividends.
Reservation.
Pursuant to article 8.3 (a) of the Convention, Curaçao reserves the right not to apply any of the provisions of article 8 to its Covered Tax Agreements by the Convention.
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Reservation.
Under article 9.6 (a) of the Convention, Curaçao reserves the right not to apply article 9.1 to its Covered Tax Agreements by the Convention.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservation.
Pursuant to article 10.5 (a) of the Convention, Curaçao reserves the right not to apply any of the provisions of article 10 to its Covered Tax Agreements by the Convention.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Under article 11(3)(a) of the Convention, Curaçao reserves the right not to apply any of the provisions of article 11 to its Covered Tax Agreements by the Convention.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Reservation.
Under article 12.4 of the Convention, Curaçao reserves the right not to apply any of the provisions of article 12 to its Covered Tax Agreements by the Convention.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Notification of choice of optional provisions.
Pursuant to Article 13.7 of the Convention, Curaçao opts to apply Option A of Article 13.1.
Notification of existing provisions in the listed conventions.
Pursuant to article 13.7 of the Convention, Curaçao considers that the following conventions contain one of the provisions described in article 13.5 (a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Malta.
Article 5.4.
2
Norway.
Article 5.4.
Article 14. Fragmentation of contracts.
Reservation.
Pursuant to article 14(3)(a) of the Convention, Curaçao reserves the right not to apply any of the provisions of article 14 to its Covered Tax Agreements by the Convention.
Article 16. Mutual agreement procedure.
Reservation.
Pursuant to article 16.5 (a) of the Convention, Curaçao reserves the right not to apply the first sentence of article 16.1 to its Covered Tax Agreements by the Convention on the grounds that it intends to meet the minimum standard for the improvement of dispute resolution under the OECD/G20 BEPS Package, ensuring that, under each of its Covered Tax Agreements by the Convention (other than those which allow a person to submit a case to the competent authority of any of the contracting jurisdictions), a person considers that actions taken by one or both contracting jurisdictions involve or may entail for him an imposition not in accordance with the provisions of the Covered Tax Agreement by the Convention, may, irrespective of the remedies provided for by the domestic law of those contracting jurisdictions, submit his case to the competent authority of the contracting jurisdiction of which he is resident or, where the case falls within the scope of a provision of a tax convention relating to non-discrimination on grounds of nationality, to the competent authority of the jurisdiction of which he is a national; and the competent authority of that Contracting Jurisdiction shall institute a bilateral process of notification or consultation with the competent authority of the other Contracting Jurisdiction in cases where the competent Authority to which the request for mutual agreement procedure was submitted does not consider the objection raised by the taxpayer to be justified.
Notification of existing provisions in the listed conventions.
Pursuant to Article 16.6.b(ii) of the Convention, Curaçao considers that the following conventions contain a provision that determines that the cases to which the first sentence of Article 16.1 applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Malta.
Article 24(1), second sentence.
2
Norway.
Article 26(1), second sentence.
Article 17. Correlative adjustments.
Reservation.
Pursuant to Article 17(3)(b) of the Convention, Curaçao reserves the right not to apply any of the provisions of Article 17 to its Covered Tax Agreements, arguing that, in the absence of the provision referred to in Article 17(2) of its tax convention,
(i) make the appropriate adjustment referred to in Article 17.1; or
(ii) its competent authority shall make every effort to resolve the case under the provisions on mutual agreement procedure contained in the Tax Convention covered;
Article 18. Option for the implementation of Part VI.
Notification of choice of optional provisions.
Pursuant to article 18 of the Convention, Curaçao opts to apply Part VI.
Article 26. Compatibility.
Reservation.
Pursuant to article 26.4 of the Convention, Curaçao reserves the right not to apply Part VI to any of its Covered Tax Agreements by the Convention which already provide for compulsory and binding arbitration for unresolved issues following mutual agreement procedure. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Malta.
Article 24.5.
Denmark
Reservations and notifications made by the Kingdom of Denmark at the time of deposit of the instrument of ratification, in accordance with articles 28.5 and 29.1 of the Convention
Article 2. Interpretation of terms.
Notification. Conventions covered by the Convention.
In accordance with Article 2.1(a)(ii) of the Convention, the Kingdom of Denmark wishes the following conventions to be covered by the Convention:
N.º
Title
Other
Contracting jurisdiction.
Original/ Instrument amending
Date of signature
Date of entry into force
1
Agreement between the Government of the Kingdom of Denmark and the Government of the Republic of Argentina to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Argentina.
Original.
12-12-1995
04-09-1997
2
Agreement between the Government of the Kingdom of Denmark and the Government of Australia to prevent double taxation and prevent tax evasion of income taxes.
Australia.
Original.
01-04-1981
27-10-1981
3
Convention between the Kingdom of Denmark and the Republic of Austria with respect to taxes on income and capital.
Convention between the Kingdom of Denmark and the Republic of Austria with respect to taxes on income and capital.
[Convention between the Kingdom of Denmark and the Republic of Austria on income and property taxes].
Austria.
Original.
25-05-2007
27-03-2008
Instrument amending (a).
16-09-2009
01-05-2010
4
Convention between the Government of the Kingdom of Denmark and the Government of the Republic of Azerbaijan to prevent double taxation and to prevent tax evasion in respect of income taxes.
Azerbaijan.
Original.
17-02-2017
31-12-2017
5
Convention between the Kingdom of Denmark and the People's Republic of Bangladesh to prevent double taxation and prevent tax evasion in the area of income taxes.
Bangladesh.
Original.
16-07-1996
18-12-1996
6
Convention between Denmark and Belgium to prevent double taxation and to regulate other matters relating to income and property taxes.
Belgium.
Original.
16-10-1969
31-12-1970
Instrument amending (a).
27-09-1999
29-04-2003
Instrument amending (b).
07-07-2009
18-07-2013
7
Agreement between the Government of the Kingdom of Denmark and the Government of the Federative Republic of Brazil to prevent double taxation and to prevent tax evasion in respect of income taxes.
Brazil.
Original.
27-08-1974
05-12-1974
Instrument amending (a).
23-03-2011
20-03-2019
8
Convention between the Kingdom of Denmark and the People's Republic of Bulgaria to prevent double taxation on income and property taxes.
Bulgaria.
Original.
02-12-1988
27-03-1989
9
Agreement between the Government of the Kingdom of Denmark and the Government of Canada to prevent double taxation and prevent tax evasion of income and property taxes.
Canada.
Original.
17-09-1997
02-03-1998
10
Convention between the Kingdom of Denmark and the Republic of Chile to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Chile.
Original.
20-09-2002
21-12-2004
11
Agreement between the Government of the Kingdom of Denmark and the Government of the People's Republic of China to prevent double taxation and to prevent tax evasion in respect of income taxes.
China.
Original.
16-06-2012
28-12-2012
12
Convention between the Kingdom of Denmark and the Republic of Croatia to prevent tax evasion and to prevent tax evasion in respect of income taxes.
Croatia.
Original.
14-09-2007
22-02-2009
13
Convention between the Kingdom of Denmark and the Republic of Cyprus to prevent double taxation and prevent tax evasion in respect of income taxes.
Cyprus.
Original.
11-10-2010
07-09-2011
14
Convention between the Kingdom of Denmark and the Czech Republic on the avoidance of double taxation and the prevention of tax evasion in the field of income and property taxes.
Czech Republic.
Original.
25-08-2011
17-12-2012
15
Convention between the Government of the Kingdom of Denmark and the Government of the Arab Republic of Egypt to prevent double taxation and to prevent tax evasion in respect of income taxes.
Egypt.
Original.
09-02-1989
12-04-1990
16
Convention between the Kingdom of Denmark and the Republic of Estonia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Estonia.
Original.
04-05-1993
30-12-1993
17
Agreement between the Government of the Kingdom of Denmark and the Government of Georgia to prevent double taxation and to prevent tax evasion of income taxes.
Georgia.
Original.
10-10-2007
23-12-2008
18
Convention between the Kingdom of Denmark and the Republic of Ghana to prevent double taxation and prevent tax evasion in respect of income taxes and capital gains.
Ghana.
Original.
20-03-2014
03-12-2015
19
Agreement between the Government of the Kingdom of Denmark and the Government of the Hellenic Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Greece.
Original.
18-05-1989
18-01-1992
20
Convention between the Kingdom of Denmark and the Republic of Hungary to prevent double taxation and to prevent tax evasion in the area of income taxes.
Hungary.
Original.
27-04-2011
19-07-2012
21
Convention between the Kingdom of Denmark and the Republic of India to prevent double taxation and prevent tax evasion in respect of income and property taxes.
India.
Original.
08-03-1989
13-06-1989
Instrument amending (a).
10-10-2013
01-02-2015
22
Agreement between the Government of the Kingdom of Denmark and the Government of the Republic of Indonesia to prevent double taxation and to prevent tax evasion of income taxes.
Indonesia.
Original.
28-12-1985
29-04-1986
23
Agreement between the Government of the Kingdom of Denmark and the Government of Ireland to prevent double taxation and prevent tax evasion in respect of income taxes.
Ireland.
Original.
26-03-1993
08-10-1993
Instrument amending (a).
22-07-2014
23-12-2014
24
Agreement between the Government of the Kingdom of Denmark and the Government of the State of Israel to prevent double taxation and to prevent tax evasion of income taxes.
Israel.
Original.
09-09-2009
29-12-2011
25
Agreement between the Government of the Kingdom of Denmark and the Government of the Italian Republic to prevent double taxation of income taxes and to prevent tax evasion.
Italy.
Original.
05-05-1999
27-01-2003
26
Agreement between the Government of Denmark and the Government of Jamaica to prevent double taxation and prevent tax evasion in the area of income taxes.
Jamaica.
Original.
16-08-1990
10-10-1991
27
Agreement between Denmark and Kenya to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Kenya.
Original.
13-12-1972
15-03-1973
28
Agreement between the Government of the Kingdom of Denmark and the Government of the Republic of Korea to prevent double taxation of income taxes.
Korea.
Original.
11-10-1977
07-01-1979
29
Agreement between the Government of the Kingdom of Denmark and the Government of the State of Kuwait to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Kuwait.
Original.
22-06-2010
02-10-2013
30
Convention between the Kingdom of Denmark and the Republic of Latvia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Latvia.
Original.
10-12-1993
27-12-1993
31
Convention between the Kingdom of Denmark and the Republic of Lithuania to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Lithuania.
Original.
13-10-1993
30-12-1993
32
Agreement between the Government of the Kingdom of Denmark and the Government of the Grand Duchy of Luxembourg to prevent double taxation and to lay down rules for mutual administrative assistance in the field of income and property taxes.
Luxembourg.
Original.
17-11-1980
22-03-1982
Instrument amending (a).
04-06-2009
09-04-2010
Instrument amending (b).
09-07-2013
29-12-2014
33
Convention between the Government of the Kingdom of Denmark and the Government of Macedonia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Macedonia.
Original.
20-03-2000
14-12-2000
34
Agreement between the Government of the Kingdom of Denmark and the Government of Malaysia to prevent double taxation and prevent tax evasion in respect of income taxes.
Malaysia.
Original.
04-12-1970
04-06-1971
Instrument amending (a).
03-12-2003
17-01-2005
35
Agreement between the Government of the Kingdom of Denmark and the Government of the Republic of Malta to prevent double taxation and to prevent tax evasion in respect of income taxes.
Malta.
Original.
13-07-1998
28-12-1998
36
Agreement between the Kingdom of Denmark and the United Mexican States to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Mexico.
Original.
11-06-1997
22-12-1997
37
Convention between the Kingdom of Denmark and the Socialist Federal Republic of Yugoslavia on the avoidance of double taxation on income and property taxes.
Yugoslavia (Montenegro).
Original.
19-03-1981
10-01-1982
38
Convention between the Kingdom of Denmark and the Kingdom of Morocco on the avoidance of double taxation and the establishment of rules for mutual administrative assistance in the field of income and property taxes.
Morocco.
Original.
08-05-1984
25-12-1992
39
Agreement between the Government of the Kingdom of Denmark and the Government of New Zealand to prevent double taxation and prevent tax evasion in respect of income taxes.
New Zealand.
Original.
10-10-1980
22-06-1981
Instrument amending (a).
12-03-1985
22-07-1985
40
Convention between the Kingdom of Denmark and the Islamic Republic of Pakistan to prevent double taxation and prevent tax evasion of income taxes.
Pakistan.
Original.
22-10-1987
22-10-1987
Instrument amending (a).
02-05-2002
28-12-2002
41
Convention between the Kingdom of Denmark and the Republic of the Philippines to prevent double taxation and prevent tax evasion in respect of income taxes.
Philippines.
Original.
30-06-1995
27-12-1996
42
Convention between the Kingdom of Denmark and the Republic of Poland to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Poland.
Original.
06-12-2001
31-12-2002
Instrument amending (a).
07-12-2009
25-11-2010
43
Convention between the Kingdom of Denmark and the Portuguese Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Portugal.
Original.
14-12-2000
24-05-2002
44
Convention between the Kingdom of Denmark and the Socialist Republic of Romania on the avoidance of double taxation on income and property taxes.
Romania.
Original.
13-12-1976
28-12-1977
45
Convention between the Government of the Kingdom of Denmark and the Government of the Russian Federation to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Russia.
Original.
08-02-1996
27-04-1997
46
Agreement between the Government of the Kingdom of Denmark and the Government of the Republic of Serbia to prevent double taxation of income and property taxes.
Serbia.
Original.
15-05-2009
24-12-2009
47
Agreement between the Government of the Kingdom of Denmark and the Government of the Republic of Singapore to prevent double taxation and to prevent tax evasion in respect of income taxes.
Singapore.
Original.
03-07-2000
22-12-2000
Instrument amending (a).
25-08-2009
08-01-2011
48
Agreement between the Government of the Kingdom of Denmark and the Government of the Socialist Republic of Czechoslovakia to prevent double taxation of income and property taxes.
Czechoslovakia, Slovakia.
Original.
05-05-1982
27-12-1982
Instrument amending (a).
11-09-1992
18-12-1992
49
Convention between the Kingdom of Denmark and the Republic of Slovenia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Slovenia.
Original.
02-05-2001
03-06-2002
50
Agreement between the Government of the Kingdom of Denmark and the Government of the Republic of South Africa to prevent double taxation and to prevent tax evasion in respect of income taxes.
South Africa.
Original.
21-06-1995
21-12-1995
51
Agreement between the Government of the Kingdom of Denmark and the Government of the Democratic Socialist Republic of Sri Lanka to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Sri Lanka.
Original.
22-12-1981
23-02-1983
52
Agreement between the Danish Trade Organisations Office in Taipei and the Taipei Representation Office in Denmark to prevent double taxation and to prevent tax evasion of income taxes.
Taiwan.
Original.
30-08-2005
23-12-2005
53
Agreement between Denmark and Tanzania to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Tanzania.
Original.
06-05-1976
31-12-1976
54
Agreement between the Government of the Kingdom of Denmark and the Government of the Kingdom of Thailand to prevent double taxation and to prevent tax evasion and tax fraud in respect of income taxes.
Thailand.
Original.
23-02-1998
11-02-1999
55
Agreement between the Government of Denmark and the Government of Trinidad and Tobago to avoid double taxation and prevent tax evasion in the area of income and property taxes and to promote international trade and investment.
Trinidad and Tobago.
Original.
20-06-1969
17-05-1971
56
Convention between Denmark and Tunisia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Tunisia.
Original.
05-02-1981
28-05-1981
57
Convention between the Kingdom of Denmark and the Republic of Turkey to prevent double taxation and to prevent tax evasion in respect of income taxes.
Turkey.
Original.
30-05-1991
20-06-1993
58
Convention between the Kingdom of Denmark and the Republic of Uganda to prevent double taxation and prevent tax evasion in respect of income taxes.
Uganda.
Original.
14-01-2000
08-05-2001
59
Convention between the Government of the Kingdom of Denmark and the Government of Ukraine to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Ukraine.
Original.
05-03-1996
20-08-1996
60
Agreement between the Government of the Kingdom of Denmark and the Government of the United Kingdom of Great Britain and Northern Ireland to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
United Kingdom.
Original.
11-11-1980
17-12-1980
Instrument amending (a).
01-07-1991
19-12-1991
Instrument amending (b).
15-10-1996
20-06-1997
61
Agreement between the Government of the Kingdom of Denmark and the Government of the United States of America to prevent double taxation and to prevent tax evasion in respect of income taxes.
United States of America.
Original.
19-08-1999
31-03-2000
Instrument amending (a).
02-05-2006
28-12-2007
62
Agreement between the Government of the Kingdom of Denmark and the Government of the Republic of Venezuela to prevent double taxation and to prevent tax evasion in respect of income taxes.
Venezuela.
Original.
03-12-1998
21-06-2001
63
Agreement between the Government of the Kingdom of Denmark and the Government of the Socialist Republic of Vietnam to prevent double taxation and to prevent tax evasion in respect of income taxes.
Vietnam.
Original.
31-05-1995
24-04-1996
64
Agreement between the Government of the Kingdom of Denmark and the Government of the Republic of Zambia to prevent double taxation and to prevent tax evasion in respect of income taxes.
Zambia.
Original.
13-09-1973
18-10-1974
Article 3. Transparent entities.
Notification of existing provisions in the listed conventions.
Pursuant to Article 3.6 of the Convention, the Kingdom of Denmark considers that the following conventions contain any of the provisions described in Article 3.4 which are not subject to any of the reservations provided for in Article 3.5(c) to (e). The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
61
United States of America.
Article 4(1)(d).
Article 4. Entities with double residence.
Notification of existing provisions in the listed conventions.
Pursuant to Article 4.4 of the Convention, the Kingdom of Denmark considers that the following convention contains one of the provisions described in Article 4.2 which are not subject to any of the reservations provided for in Article 4.3(b) to (d). The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Argentina.
Article 4.3.
2
Australia.
Article 4.4.
3
Austria.
Article 4.3.
4
Azerbaijan.
Article 4.4.
5
Bangladesh.
Article 4.3.
6
Belgium.
Article 4.3.
7
Brazil.
Article 4.3.
8
Bulgaria.
Article 4.3.
9
Canada.
Article 4.3 and 4.4.
10
Chile.
Article 4.3.
11
China.
Article 4.3.
12
Croatia.
Article 4.3.
13
Cyprus.
Article 4.3.
14
Czech Republic.
Article 4.3.
15
Egypt.
Article 4.3.
16
Estonia.
Article 4.3.
17
Georgia.
Article 4.3.
18
Ghana.
Article 4.3.
19
Greece.
Article 4.3.
20
Hungary.
Article 4.4.
21
India.
Article 4.3.
22
Indonesia.
Article 4.3.
23
Ireland.
Article 4.3.
24
Israel.
Article 4.4.
25
Italy.
Article 4.3.
26
Jamaica.
Article 4.3.
27
Kenya.
Article 4.3.
28
Korea.
Article 4.3.
29
Kuwait.
Article 4.4.
30
Latvia.
Article 4.3.
31
Lithuania.
Article 4.3.
32
Luxembourg.
Article 4.3.
33
Macedonia.
Article 4.3.
34
Malaysia.
Article IV.3.
35
Malta.
Article 4.3.
36
Mexico.
Article 4.3.
37
Yugoslavia (Montenegro).
Article 4.3.
38
Morocco.
Article 4.3.
39
New Zealand.
Article 4.3.
40
Pakistan.
Article 4.3.
41
Philippines.
Article 4.3.
42
Poland.
Article 4.3.
43
Portugal.
Article 4.3.
44
Romania.
Article 4.3.
45
Russia.
Article 4.3.
46
Serbia.
Article 4.3.
47
Singapore.
Article 4.3.
48
Czechoslovakia (Slovakia).
Article 4.3.
49
Slovenia.
Article 4.3.
50
South Africa.
Article 4.3.
51
Sri Lanka.
Article 4.3.
52
Taiwan.
Article 4.5.
53
Tanzania.
Article 4.3.
54
Thailand.
Article 4.3.
55
Trinidad and Tobago.
Article IV.3.
56
Tunisia.
Article 4.3.
57
Turkey.
Article 4.3.
58
Uganda.
Article 4.3.
59
Ukraine.
Article 4.3.
60
United Kingdom.
Article 4.3.
61
United States of America.
Article 4.3.
62
Venezuela.
Article 4.3.
63
Vietnam.
Article 4.3.
64
Zambia.
Article IV.3.
Article 5. Application of methods to eliminate double taxation.
Notification of choice of optional provisions.
Under Article 5.10 of the Convention, the Kingdom of Denmark chooses to apply Option C under Article 5.1.
Notification of existing provisions in the listed conventions.
According to Article 5.10.c of the Convention, the Kingdom of Denmark considers that the following conventions contain one of the provisions described in Article 5.7. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
7
Brazil.
Article 23(2)
42
Poland.
Article 22(1)(a).
48
Czechoslovakia (Slovakia).
Article 23(2)
Notes:
In the case of Brazil (7), the exemption provisions included in the list shall cease to have effect on 01-01-2020.
In the cases of Poland (42) and Czechoslovakia (Slovakia) (48) the exemption provisions included in the list shall apply in Poland only to Slovakia. In both cases, the method of tax credit applies to Denmark.
Article 6. Purpose of the Covered Tax Agreements.
Notification of the text of the Preamble existing in the conventions listed
According to Article 6.5 of the Convention, the Kingdom of Denmark considers that the following conventions do not fall within the scope of a reservation made under Article 6.4 and contain in the Preamble the wording referred to in Article 6.2. The text of the relevant preambular paragraph is set out below.
Agreement number in the list
Other Contracting Jurisdiction
Preamble text
1
Argentina.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
2
Australia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
3
Austria.
Desiring to conclude a convention with respect to taxes on income and capital; desiring to conclude a convention with respect to taxes on income and capital,
[desiring to conclude a Convention on Income and Property Tax].
4
Azerbaijan.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
5
Bangladesh.
looking forward to concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes.
6
Belgium.
Desiring to avoid double taxation and to regulate other matters relating to income and property taxes,
7
Brazil.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;
8
Bulgaria.
taking into account the principles contained in the final act of the conference on security and cooperation in Europe and wishing to conclude a convention to prevent double taxation on income and property taxes.
9
Canada.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
10
Chile.
looking forward to concluding a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes;
11
China.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
12
Croatia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
13
Cyprus.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
14
Czech Republic.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
15
Egypt.
looking forward to concluding a convention to prevent double taxation of income taxes.
16
Estonia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
17
Georgia.
Desiring to promote and strengthen economic, cultural and scientific relations through the conclusion of a convention to avoid double taxation and prevent tax evasion in the area of income taxes.
18
Ghana.
desiring to conclude an agreement to prevent double taxation and to prevent tax evasion on income and capital gains,
19
Greece.
looking forward to concluding a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
20
Hungary.
desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, and to develop and facilitate mutual relations,
21
India.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes;
22
Indonesia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
23
Ireland.
looking forward to concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes.
24
Israel.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
25
Italy.
Desiring to conclude a convention to prevent double taxation of income taxes and to prevent tax evasion,
26
Jamaica.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income,
27
Kenya.
looking forward to concluding a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
28
Korea.
looking forward to concluding a convention to prevent double taxation of income taxes,
29
Kuwait.
Desiring to promote their economic relations by concluding a convention to avoid double taxation and prevent tax evasion in the area of income and property taxes;
30
Latvia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
31
Lithuania.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
32
Luxembourg.
looking forward to concluding a convention to prevent double taxation and to establish rules for mutual administrative assistance in the area of income and property taxes.
33
Macedonia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
34
Malaysia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
35
Malta.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
36
Mexico.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
37
Yugoslavia (Montenegro).
looking forward to concluding a convention to avoid double taxation on income and property taxes.
38
Morocco.
Desiring to avoid double taxation and to establish rules for mutual administrative assistance in the area of income and property taxes,
39
New Zealand.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
40
Pakistan.
looking forward to concluding a convention to prevent double taxation of income taxes.
41
Philippines.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
42
Poland.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
43
Portugal.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
44
Romania.
Desiring to conclude a Convention to prevent double taxation of income and property taxes and to promote and strengthen economic relations between the two countries on the basis of national sovereignty and respect for independence, equal rights, mutual advantages and non-interference in internal affairs,
45
Russia.
looking forward to concluding a convention to prevent double taxation of income and property taxes and to prevent tax evasion.
46
Serbia.
looking forward to concluding a convention to avoid double taxation on income and property taxes,
47
Singapore.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
48
Czechoslovakia (Slovakia).
Taking into account the principles contained in the final act of the conference on security and cooperation in Europe and wishing to avoid double taxation on income and property taxes;
49
Slovenia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
50
South Africa.
Desiring to promote and strengthen economic relations between the two countries,
51
Sri Lanka.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
52
Taiwan.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes in order to preserve and promote bilateral economic and trade relations,
53
Tanzania.
looking forward to concluding a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
54
Thailand.
looking forward to concluding a new convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
55
Trinidad and Tobago.
looking forward to concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and to promote international trade and investment.
56
Tunisia.
Desiring to avoid double taxation and to prevent tax evasion in the area of income and property taxes,
57
Turkey.
looking forward to concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes.
58
Uganda.
Desiring to promote and strengthen economic relations between the two countries and to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
59
Ukraine.
Desiring to conclude a convention to avoid double taxation and to prevent tax evasion in the area of income and property taxes, and confirming its efforts towards the development and strengthening of mutual economic relations,
60
United Kingdom.
Desiring to conclude a new convention to prevent double taxation and to prevent tax evasion in the area of income taxes and capital gains;
61
United States of America.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
62
Venezuela.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
63
Vietnam.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
64
Zambia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
Article 7. Measures to prevent the abuse of conventions.
Notification of choice of optional provisions.
According to article 7.17(d) of the Convention, the Kingdom of Denmark chooses to apply article 7.7.(a).
Notification of existing provisions in the conventions included in the list.
Pursuant to article 7.17 (a) of the Convention, the Kingdom of Denmark considers that the following conventions are not subject to the reservation described in article 7.15 (b) and contain any of the provisions described in article 7.2. The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
10
Chile.
Article 10.6.
Article 11.7.
Article 12.7.
11
China.
Article 10.6.
Article 11.8.
Article 12.7.
Article 21(4).
24
Israel.
Article 27.1.
35
Malta.
Article 10.7.
Article 11.5.
Article 12.5.
36
Mexico.
Article 11.8.
Article 12.7.
52
Taiwan.
Article 26.3.
59
Ukraine.
Article 11.8.
Article 12.6.
60
United Kingdom.
Article 10.6.
Article 11.6.
Article 12.5.
62
Venezuela.
Article 10.7.
Article 11.8.
Article 12.7.
According to Article 7.17(d) of the Convention, the Kingdom of Denmark considers that the following conventions contain one of the provisions described in Article 7.14. The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
61
United States of America.
Article 22
Article 8. Transactions with dividends.
Notification of existing provisions in the listed conventions.
Pursuant to Article 8.4 of the Convention, the Kingdom of Denmark considers that the following conventions contain any of the provisions described in Article 8.1 that are not subject to any of the reservations provided for in Article 8.3(b). The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Argentina.
Article 10.2.
3
Austria.
Article 10.2.
4
Azerbaijan.
Article 10.2.
5
Bangladesh.
Article 10.2.
6
Belgium.
Article 10.2.
8
Bulgaria.
Article 9.2.
9
Canada.
Article 10.2.
10
Chile.
Article 10.2.
11
China.
Article 10.2.
12
Croatia.
Article 10.2.
13
Cyprus.
Article 10.2.
14
Czech Republic.
Article 10.2.
15
Egypt.
Article 10.2.
16
Estonia.
Article 10.2.
17
Georgia.
Article 10.2.
18
Ghana.
Article 10.2.
19
Greece.
Article 10.2.
20
Hungary.
Article 10.2.
21
India.
Article 11(2).
22
Indonesia.
Article 10.2.
23
Ireland.
Article 10(1) and 10(2).
24
Israel.
Article 10.2.
25
Italy.
Article 10.2.
26
Jamaica.
Article 10.2.
27
Kenya.
Article 10.2.
29
Kuwait.
Article 10.2.
30
Latvia.
Article 10.2.
31
Lithuania.
Article 10.2.
32
Luxembourg.
Article 10.2.
33
Macedonia.
Article 10.2.
35
Malta.
Article 10.2.
36
Mexico.
Article 10.2.
37
Yugoslavia (Montenegro).
Article 10.2.
38
Morocco.
Article 10.2.
41
Philippines.
Article 10.2.
42
Poland.
Article 10.2.
44
Romania.
Article 10.2.
46
Serbia.
Article 10.2.
47
Singapore.
Article 10.2.
49
Slovenia.
Article 10.2.
50
South Africa.
Article 10.2.
55
Trinidad and Tobago.
Article X.2.
57
Turkey.
Article 10.2.
58
Uganda.
Article 10.2.
59
Ukraine.
Article 10.2.
60
United Kingdom.
Article 10.2.
61
United States of America.
Article 10(2), 10(3) and 10(4).
62
Venezuela.
Article 10.2.
63
Vietnam.
Article 10.2.
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Notification of optional provisions.
Under Article 9.8 of the Convention, the Kingdom of Denmark chooses to apply 9.4.
Notification of existing provisions in the listed conventions.
Pursuant to Article 9.7 of the Convention, the Kingdom of Denmark considers that the following conventions contain one of the provisions described in Article 9.1. The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
2
Australia.
Article 13(2)
4
Azerbaijan.
Article 13(2)
5
Bangladesh.
Article 13(2)
9
Canada.
Article 13.4.
11
China.
Article 13.4.
12
Croatia.
Article 13(5).
14
Czech Republic.
Article 13(5).
15
Egypt.
Article 13.4.
16
Estonia.
Article 13.1.
18
Ghana.
Article 13(5).
20
Hungary.
Article 13(2)
21
India.
Article 14.4.
23
Ireland.
Article 13(2)
24
Israel.
Article 13(5).
26
Jamaica.
Article 15.1.
30
Latvia.
Article 13.1.
31
Lithuania.
Article 13.1.
35
Malta.
Article 13(2)
36
Mexico.
Article 13(2)
40
Pakistan.
Article 14.4.
41
Philippines.
Article 13.4.
42
Poland.
Article 13(5).
46
Serbia.
Article 13.4.
47
Singapore.
Article 13(2)
52
Taiwan.
Article 13.4.
59
Ukraine.
Article 13(2)
62
Venezuela.
Article 13.4.
63
Vietnam.
Article 13.3.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Notification of existing provisions in the listed conventions.
Not applicable.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Notification of existing provisions in the listed conventions.
Pursuant to Article 11.4 of the Convention, the Kingdom of Denmark considers that the following conventions contain one of the provisions described in Article 11.2. The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
9
Canada.
Article 30.2.
15
Egypt.
Article 28(2)
22
Indonesia.
Article 23.1.
29
Kuwait.
Article 23.1.
34
Malaysia.
Article XXI.1.
51
Sri Lanka.
Article 22.1.
54
Thailand.
Article 24.1.
61
United States of America.
Article 1.4.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Notification of existing provisions in the listed conventions.
Pursuant to Article 12.5 of the Convention, the Kingdom of Denmark considers that the following conventions contain one of the provisions described in Article 12(3)(a) below the number of the article and paragraph of that provision.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Argentina.
Article 5.5.
2
Australia.
Article 5.5.
3
Austria.
Article 5.5.
4
Azerbaijan.
Article 5.5.
5
Bangladesh.
Article 5.5.
6
Belgium.
Article 5.4.
7
Brazil.
Article 5.4.
8
Bulgaria.
Article 5.5.
9
Canada.
Article 5.5.
10
Chile.
Article 5.5.
11
China.
Article 5.5.
12
Croatia.
Article 5.6.
13
Cyprus.
Article 5.6.
14
Czech Republic.
Article 5.6.
15
Egypt.
Article 5.5.
16
Estonia.
Article 5.5.
17
Georgia.
Article 5.6.
18
Ghana.
Article 5.6.
19
Greece.
Article 5.5.
20
Hungary.
Article 5.6.
21
India.
Article 5.4.
22
Indonesia.
Article 5.5.
23
Ireland.
Article 5.5.
24
Israel.
Article 5.5.
25
Italy.
Article 5.4.
26
Jamaica.
Article 5.4.
27
Kenya.
Article 5.4.
28
Korea.
Article 5.4.
29
Kuwait.
Article 5.7.
30
Latvia.
Article 5.5.
31
Lithuania.
Article 5.5.
32
Luxembourg.
Article 5.5.
33
Macedonia.
Article 5.5.
34
Malaysia.
Article V.5.
35
Malta.
Article 5.5.
36
Mexico.
Article 5.5.
37
Yugoslavia (Montenegro).
Article 5.4.
38
Morocco.
Article 5.5.
39
New Zealand.
Article 5.6.
40
Pakistan.
Article 5.5.
41
Philippines.
Article 5.4.
42
Poland.
Article 5.6.
43
Portugal.
Article 5.5.
44
Romania.
Article 5.4.
45
Russia.
Article 5.5.
46
Serbia.
Article 5.6.
47
Singapore.
Article 5.5.
48
Czechoslovakia (Slovakia).
Article 5.5.
49
Slovenia.
Article 5.5.
50
South Africa.
Article 5.5.
51
Sri Lanka.
Article 5.4.
52
Taiwan.
Article 5.7.
53
Tanzania.
Article 5.4.
54
Thailand.
Article 5.4.
55
Trinidad and Tobago.
Article V.4.
56
Tunisia.
Article 5.4.
57
Turkey.
Article 5.5.
58
Uganda.
Article 5.5.
59
Ukraine.
Article 5.5.
60
United Kingdom.
Article 5.5.
61
United States of America.
Article 5.5.
62
Venezuela.
Article 5.5.
63
Vietnam.
Article 5.5.
64
Zambia.
Article V.5.
Pursuant to Article 12.6 of the Convention, the Kingdom of Denmark considers that the following conventions contain one of the provisions described in Article 12(3)(b). The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Argentina.
Article 5.6.
2
Australia.
Article 5.6.
3
Austria.
Article 5.6.
4
Azerbaijan.
Article 5.7.
5
Bangladesh.
Article 5.6.
6
Belgium.
Article 5.5.
7
Brazil.
Article 5.6.
8
Bulgaria.
Article 5.6.
9
Canada.
Article 5.6.
10
Chile.
Article 5.6.
11
China.
Article 5.6.
12
Croatia.
Article 5.7.
13
Cyprus.
Article 5.7.
14
Czech Republic.
Article 5.7.
15
Egypt.
Article 5.6.
16
Estonia.
Article 5.6.
17
Georgia.
Article 5.7.
18
Ghana.
Article 5.7.
19
Greece.
Article 5.6.
20
Hungary.
Article 5.7.
21
India.
Article 5.5.
22
Indonesia.
Article 5.6.
23
Ireland.
Article 5.6.
24
Israel.
Article 5.6.
25
Italy.
Article 5.5.
26
Jamaica.
Article 5.5.
27
Kenya.
Article 5.6.
28
Korea.
Article 5.5.
29
Kuwait.
Article 5.8.
30
Latvia.
Article 5.6.
31
Lithuania.
Article 5.6.
32
Luxembourg.
Article 5.6.
33
Macedonia.
Article 5.6.
34
Malaysia.
Article V.6.
35
Malta.
Article 5.6.
36
Mexico.
Article 5.7.
37
Yugoslavia (Montenegro).
Article 5.5.
38
Morocco.
Article 5.6.
39
New Zealand.
Article 5.7.
40
Pakistan.
Article 5.7.
41
Philippines.
Article 5.5.
42
Poland.
Article 5.7.
43
Portugal.
Article 5.6.
44
Romania.
Article 5.5.
45
Russia.
Article 5.6.
46
Serbia.
Article 5.7.
47
Singapore.
Article 5.6.
48
Czechoslovakia (Slovakia).
Article 5.6.
49
Slovenia.
Article 5.6.
50
South Africa.
Article 5.6.
51
Sri Lanka.
Article 5.6.
52
Taiwan.
Article 5.8.
53
Tanzania.
Article 5.5.
54
Thailand.
Article 5.5.
55
Trinidad and Tobago.
Article V.5.
56
Tunisia.
Article 5.6.
57
Turkey.
Article 5.6.
58
Uganda.
Article 5.6.
59
Ukraine.
Article 5.6.
60
United Kingdom.
Article 5.6.
61
United States of America.
Article 5.6.
62
Venezuela.
Article 5.7.
63
Vietnam.
Article 5.6.
64
Zambia.
Article V.6.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Notification of optional provisions.
In accordance with Article 13.7 of the Convention, the Kingdom of Denmark chooses to apply Option A of Article 13.2.
Notification of existing provisions in the listed conventions.
Pursuant to Article 13.7 of the Convention, the Kingdom of Denmark considers that the following conventions contain one of the provisions described in Article 13.5(a). The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Argentina.
Article 5.4.
2
Australia.
Article 5.3.
3
Austria.
Article 5.4.
4
Azerbaijan.
Article 5.4.
5
Bangladesh.
Article 5.4.
6
Belgium.
Article 5.3.
7
Brazil.
Article 5.3.
8
Bulgaria.
Article 5.4.
9
Canada.
Article 5.4.
10
Chile.
Article 5.4.
11
China.
Article 5.4.
12
Croatia.
Article 5.5.
13
Cyprus.
Article 5.5.
14
Czech Republic.
Article 5.5.
15
Egypt.
Article 5.4.
16
Estonia.
Article 5.4.
17
Georgia.
Article 5.5.
18
Ghana.
Article 5.5.
19
Greece.
Article 5.4.
20
Hungary.
Article 5.5.
21
India.
Article 5.3.
22
Indonesia.
Article 5.4.
23
Ireland.
Article 5.4.
24
Israel.
Article 5.4.
25
Italy.
Article 5.3.
26
Jamaica.
Article 5.3.
27
Kenya.
Article 5.3.
28
Korea.
Article 5.3.
29
Kuwait.
Article 5.6.
30
Latvia.
Article 5.4.
31
Lithuania.
Article 5.4.
32
Luxembourg.
Article 5.4.
33
Macedonia.
Article 5.4.
34
Malaysia.
Article V.3.
35
Malta.
Article 5.4.
36
Mexico.
Article 5.4.
37
Yugoslavia (Montenegro).
Article 5.3.
38
Morocco.
Article 5.4.
39
New Zealand.
Article 5.4.
40
Pakistan.
Article 5.4.
41
Philippines.
Article 5.3.
42
Poland.
Article 5.5.
43
Portugal.
Article 5.4.
44
Romania.
Article 5.3.
45
Russia.
Article 5.4.
46
Serbia.
Article 5.5.
47
Singapore.
Article 5.4.
48
Czechoslovakia (Slovakia).
Article 5.4.
49
Slovenia.
Article 5.4.
50
South Africa.
Article 5.4.
51
Sri Lanka.
Article 5.3.
52
Taiwan.
Article 5.6.
53
Tanzania.
Article 5.3.
54
Thailand.
Article 5.3.
55
Trinidad and Tobago.
Article V.3.
56
Tunisia.
Article 5.3.
57
Turkey.
Article 5.4.
58
Uganda.
Article 5.4.
59
Ukraine.
Article 5.4.
60
United Kingdom.
Article 5.4.
61
United States of America.
Article 5.4.
62
Venezuela.
Article 5.4.
63
Vietnam.
Article 5.4.
64
Zambia.
Article V.3.
Article 14. Fragmentation of contracts.
Notification of existing provisions in the listed conventions.
Pursuant to article 14.4 of the Convention, the Kingdom of Denmark considers that the following conventions contain one of the provisions described in article 14.2 that are not subject to any of the reservations provided for in article 14(3)(b). The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Argentina.
Article 5.3(b).
Article 23.3.
3
Austria.
Article 21(2) and 21(3)
5
Bangladesh.
Article 21(2) and 21(3)
6
Belgium.
Article 20.A.3 and 20.A.4.
9
Canada.
Article 27(2) and 27(3)
10
Chile.
Article 5.3(b).
11
China.
Article 5.3(c).
14
Czech Republic.
Article 5.3(b).
16
Estonia.
Article 21(2)
21
India.
Article 5.2.j).
22
Indonesia.
Article 5.3(c).
23
Ireland.
Article 22(2)
25
Italy.
Article 22(2) and 22(3)
26
Jamaica.
Article 5.2.i).
29
Kuwait.
Article 5.4.
30
Latvia.
Article 21(2)
31
Lithuania.
Article 21(2)
35
Malta.
Article 21(2) and 21(3)
36
Mexico.
Article 23(2) and 23(3)
40
Pakistan.
Article 22.3.
41
Philippines.
Article 5.2(h) and 5.2(i).
43
Portugal.
Article 21(2)
45
Russia.
Article 5.3(b).
47
Singapore.
Article 5.3(c).
49
Slovenia.
Article 22(2) and 22(3)
50
South Africa.
Article 21(2)
51
Sri Lanka.
Article 5.2.i).
52
Taiwan.
Article 5.4.c).
54
Thailand.
Article 5.2(i) and 5.2(j).
Article 22(2)
58
Uganda.
Article 22(2)
59
Ukraine.
Article 23(2) and 23(3)
62
Venezuela.
Article 22(2) and 22(3)
Article 16. Mutual agreement procedure.
Notification of existing provisions in the listed conventions.
Pursuant to Article 16.6 (a) of the Convention, the Kingdom of Denmark considers that the following conventions contain one of the provisions described in Article 16.4 (a)(i). The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Argentina.
Article 26(1), first sentence.
2
Australia.
Article 24(1), first sentence.
3
Austria.
Article 26(1), first sentence.
4
Azerbaijan.
Article 24(1), first sentence.
5
Bangladesh.
Article 25(1), first sentence.
6
Belgium.
Article 25(1), first sentence.
7
Brazil.
Article 25.1.
8
Bulgaria.
Article 24(1), first sentence.
9
Canada.
Article 25.1.
10
Chile.
Article 25(1), first sentence.
11
China.
Article 25(1), first sentence.
12
Croatia.
Article 24(1), first sentence.
13
Cyprus.
Article 23(1), first sentence.
14
Czech Republic.
Article 23(1), first sentence.
15
Egypt.
Article 25(1), first sentence.
16
Estonia.
Article 26(1), first sentence.
17
Georgia.
Article 25(1), first sentence.
18
Ghana.
Article 26(1), first sentence.
19
Greece.
Article 25(1), first sentence.
20
Hungary.
Article 23(1), first sentence.
21
India.
Article 25(1), first sentence.
22
Indonesia.
Article 25(1), first sentence.
23
Ireland.
Article 25(1), first sentence.
24
Israel.
Article 23(1), first sentence.
25
Italy.
Article 26(1), first sentence.
26
Jamaica.
Article 26(1), first sentence.
27
Kenya.
Article 27(1), first sentence.
28
Korea.
Article 23.1.
29
Kuwait.
Article 25(1), first sentence.
30
Latvia.
Article 26(1), first sentence.
31
Lithuania.
Article 26(1), first sentence.
32
Luxembourg.
Article 25(1), first sentence.
33
Macedonia.
Article 27(1), first sentence.
34
Malaysia.
Article XXIV.1.
35
Malta.
Article 26(1), first sentence.
36
Mexico.
Article 26.1.
37
Yugoslavia (Montenegro).
Article 24(1), first sentence.
38
Morocco.
Article 25(1), first sentence.
39
New Zealand.
Article 23(1), first sentence.
40
Pakistan.
Article 26(1), first sentence.
41
Philippines.
Article 25(1), first sentence.
42
Poland.
Article 24(1), first sentence.
43
Portugal.
Article 25(1), first sentence.
44
Romania.
Article 27(1), first sentence.
45
Russia.
Article 25(1), first sentence.
46
Serbia.
Article 25(1), first sentence.
47
Singapore.
Article 25(1), first sentence.
48
Czechoslovakia (Slovakia).
Article 25(1), first sentence.
49
Slovenia.
Article 27(1), first sentence.
50
South Africa.
Article 25(1), first sentence.
51
Sri Lanka.
Article 24(1), first sentence.
52
Taiwan.
Article 23(1), first sentence.
53
Tanzania.
Article 26(1), first sentence.
54
Thailand.
Article 26(1), first sentence.
55
Trinidad and Tobago.
Article XXII.1.
56
Tunisia.
Article 25(1), first sentence.
57
Turkey.
Article 24(1), first sentence.
58
Uganda.
Article 26(1), first sentence.
59
Ukraine.
Article 26(1), first sentence.
60
United Kingdom.
Article 24.1.
61
United States of America.
Article 25.1.
62
Venezuela.
Article 26(1), first sentence.
63
Vietnam.
Article 27(1), first sentence.
64
Zambia.
Article XXV.1.
Pursuant to Article 16(6)(b)(i) of the Convention, the Kingdom of Denmark considers that the following conventions contain a provision determining that the cases to which the first sentence of Article 16(1) applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
6
Belgium.
Article 25(1), second sentence.
25
Italy.
Article 26(1), second sentence.
Pursuant to Article 16.6(b)(ii) of the Convention, the Kingdom of Denmark considers that the following conventions contain a provision determining that the cases to which the first sentence of Article 16.1 applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Argentina.
Article 26, second sentence.
2
Australia.
Article 24, second sentence.
3
Austria.
Article 26(1), second sentence.
4
Azerbaijan.
Article 2.4, second sentence.
5
Bangladesh.
Article 25(1), second sentence.
8
Bulgaria.
Article 2.4.1, second sentence.
10
Chile.
Article 25(1), second sentence.
11
China.
Article 25(1), second sentence.
12
Croatia.
Article 24(1), second sentence.
13
Cyprus.
Article 23(1), second sentence.
14
Czech Republic.
Article 23(1), second sentence.
15
Egypt.
Article 25(1), second sentence.
16
Estonia.
Article 26(1), second sentence.
17
Georgia.
Article 25(1), second sentence.
18
Ghana.
Article 26(1), second sentence.
19
Greece.
Article 25(1), second sentence.
20
Hungary.
Article 23(1), second sentence.
21
India.
Article 25(1), second sentence.
22
Indonesia.
Article 25(1), second sentence.
23
Ireland.
Article 25(1), second sentence.
24
Israel.
Article 23(1), second sentence.
26
Jamaica.
Article 26(1), second sentence.
27
Kenya.
Article 27(1), second sentence.
29
Kuwait.
Article 25(1), second sentence.
30
Latvia.
Article 26(1), second sentence.
31
Lithuania.
Article 26(1), second sentence.
32
Luxembourg.
Article 25(1), second sentence.
33
Macedonia.
Article 27(1), second sentence.
35
Malta.
Article 26(1), second sentence.
37
Yugoslavia (Montenegro).
Article 24(1), second sentence.
38
Morocco.
Article 25(1), second sentence.
39
New Zealand.
Article 23(1), second sentence.
40
Pakistan.
Article 26(1), second sentence.
41
Philippines.
Article 25(1), second sentence.
42
Poland.
Article 24(1), second sentence.
43
Portugal.
Article 25(1), second sentence.
44
Romania.
Article 27(1), second sentence.
45
Russia.
Article 25(1), second sentence.
46
Serbia.
Article 25(1), second sentence.
47
Singapore.
Article 25(1), second sentence.
48
Czechoslovakia (Slovakia).
Article 25(1), second sentence.
49
Slovenia.
Article 27(1), second sentence.
50
South Africa.
Article 25(1), second sentence.
51
Sri Lanka.
Article 24(1), second sentence.
52
Taiwan.
Article 23(1), second sentence.
53
Tanzania.
Article 26(1), second sentence.
54
Thailand.
Article 26(1), second sentence.
56
Tunisia.
Article 25(1), second sentence.
57
Turkey.
Article 24(1), second sentence.
58
Uganda.
Article 26(1), second sentence.
59
Ukraine.
Article 26(1), second sentence.
62
Venezuela.
Article 26(1), second sentence.
63
Vietnam.
Article 27(1), second sentence.
Notification of listed conventions that do not contain certain provisions.
Pursuant to Article 16.6.c(i) of the Convention, the Kingdom of Denmark considers that the following conventions do not contain any of the provisions described in Article 16.4(b)(i).
Number of the agreement listed
Other Contracting Jurisdiction
36
Mexico.
Pursuant to Article 16.6.c(ii) of the Convention, the Kingdom of Denmark considers that the following conventions do not contain any of the provisions described in Article 16.4(b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
1
Argentina.
6
Belgium.
7
Brazil.
8
Bulgaria.
9
Canada.
10
Chile.
19
Greece.
27
Kenya.
28
Korea.
34
Malaysia.
36
Mexico.
37
Yugoslavia (Montenegro).
38
Morocco.
39
New Zealand.
40
Pakistan.
44
Romania.
48
Czechoslovakia (Slovakia).
51
Sri Lanka.
54
Thailand.
55
Trinidad and Tobago.
60
United Kingdom.
64
Zambia.
Pursuant to Article 16.6(d)(i) of the Convention, the Kingdom of Denmark considers that the following conventions do not contain any of the provisions described in Article 16.4(c)(i).
Number of the agreement listed
Other Contracting Jurisdiction
2
Australia.
6
Belgium.
63
Vietnam.
Pursuant to Article 16.6(d)(ii) of the Convention, the Kingdom of Denmark considers that the following conventions do not contain any of the provisions described in Article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
2
Australia.
6
Belgium.
10
Chile.
22
Indonesia.
25
Italy.
34
Malaysia.
59
Ukraine.
60
United Kingdom.
Article 17. Correlative adjustments.
Reservation.
Under article 17(3)(a) of the Convention, the Kingdom of Denmark reserves the right not to apply any of the provisions of article 17 to any of its tax treaties which already contain any of the provisions described in article 17.2). The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Argentina.
Article 9.2.
2
Australia.
Article 9.3.
3
Austria.
Article 9.2.
4
Azerbaijan.
Article 9.2.
5
Bangladesh.
Article 9.2.
9
Canada.
Article 9.2.
10
Chile.
Article 9.2.
11
China.
Article 9.2.
12
Croatia.
Article 9.2.
13
Cyprus.
Article 9.2.
14
Czech Republic.
Article 9.2.
15
Egypt.
Article 9.2.
16
Estonia.
Article 9.2.
17
Georgia.
Article 9.2.
18
Ghana.
Article 9.2.
19
Greece.
Article 9.2.
20
Hungary.
Article 9.2.
21
India.
Article 10.2.
22
Indonesia.
Article 9.2.
23
Ireland.
Article 9.2.
24
Israel.
Article 9.2.
25
Italy.
Article 9.2.
26
Jamaica.
Article 9.2.
29
Kuwait.
Article 9.2.
30
Latvia.
Article 9.2.
31
Lithuania.
Article 9.2.
32
Luxembourg.
Article 9.2.
33
Macedonia.
Article 9.2.
35
Malta.
Article 9.2.
36
Mexico.
Article 9.2.
38
Morocco.
Article 9.2.
39
New Zealand.
Article 9.2.
40
Pakistan.
Article 9.2.
41
Philippines.
Article 9.2.
42
Poland.
Article 9.2.
43
Portugal.
Article 9.2.
45
Russia.
Article 9.2.
46
Serbia.
Article 9.2.
47
Singapore.
Article 9.2.
48
Czechoslovakia (Slovakia).
Article 9.2.
49
Slovenia.
Article 9.2.
50
South Africa.
Article 9.2.
51
Sri Lanka.
Article 9.2.
52
Taiwan.
Article 9.2.
54
Thailand.
Article 9.2.
56
Tunisia.
Article 9.2.
57
Turkey.
Article 9.2.
58
Uganda.
Article 9.2.
59
Ukraine.
Article 9.2.
61
United States of America.
Article 9.2.
62
Venezuela.
Article 9.2.
63
Vietnam.
Article 9.3.
Article 18. Option for the implementation of Part VI.
Notification of choice of optional provisions.
Under article 18 of the Convention, the Kingdom of Denmark opts to apply Part VI (Arbitration).
Article 19. Binding and binding arbitration.
Reservation.
In accordance with Article 9.12 of the Convention, the Kingdom of Denmark reserves the right to apply the following rules in relation to its Covered Tax Agreements by the Convention, without prejudice to the other provisions of Article 19:
(a) An issue not resolved following mutual agreement procedure falling within the scope of arbitration provided for in the Convention may not be the subject of such arbitration where a court or administrative tribunal of any of the Contracting Jurisdictions has previously ruled on that question;
(b) if, at any time after the request for arbitration and before the arbitral commission has issued its decision to the competent authorities of the Contracting Jurisdictions, a court or administrative tribunal of one of the Contracting Jurisdictions decides on the matter, the arbitral proceedings shall be concluded.
Article 23. Type of arbitral proceedings.
Reservations.
In accordance with article 23.3 of the Convention, the Kingdom of Denmark reserves the right not to apply articles 23.1 and 23.2 to those of its tax treaties which it has entered with Parties which have made the reservation described in article 23.2.
Under article 23.7 of the Convention, the Kingdom of Denmark reserves the right not to apply Part VI in respect of all tax treaties for which the other Contracting Jurisdiction makes a reservation under article 23.6.
Notification of choice of optional provisions.
Under article 23.4 of the Convention, the Kingdom of Denmark chooses to apply article 23.5 to its Covered Tax Agreements.
Article 24. Agreement on a different solution.
Notification of choice of optional provisions.
In accordance with Article 24.1 of the Convention, the Kingdom of Denmark chooses to apply Article 24.2 to its Covered Tax Agreements.
Article 28. Reservations.
Reservations.
Under article 28(2)(a) of the Convention, the Kingdom of Denmark makes the following reservations with regard to the scope of cases eligible for arbitration under Part VI.
1. Part VI (Arbitration) of the Convention shall not apply to cases falling within the scope of the Convention on the Elimination of Double Taxation in the Event of Correction of the Benefits of Associated Enterprises (90/436/EEC), as in force, of Council Directive (EU) 2017/1852 on mechanisms for the resolution of tax disputes in the European Union, or other subsequent legislation.
2. Part VI (Arbitration) of the Convention shall not apply to cases where a Party imposes sanctions on a natural or legal person for tax fraud, wilful breach or gross negligence.
Withdrawal of reservation after ratification.
The Kingdom of Denmark withdraws the reservation made under article 28.2.a). The notification of this withdrawal of the reservation was received by the Depositary on 29 June 2021 and communicated by the Depositary on 30 June 2021.
NOTE HISTORICA
Prior to the deposit of the withdrawal of the reservation received by the Depositary on 29 June 2021 and notified by the Depositary on 30 June 2021, the Kingdom of Denmark reserves the following right:
(a) Part VI (Arbitration) of the Convention shall apply to a case of taxation only to the extent that the Parties agree that the Chairman of the arbitral panel shall act as judge; and
(b) Denmark may publish summaries of decisions taken by that arbitral panel.
Article 35. Date of entry into force.
Notification of choice of optional provisions.
In accordance with Article 35(3) of the Convention and solely for the purposes of the application of Articles 35(1)(b) and 35(5)(b) by the Kingdom of Denmark, the Kingdom of Denmark elects to replace the reference to ‘tax periods starting from the end of a period’ by a reference to ‘tax periods starting from 1 January of the year beginning from the end of a period’.
Egypt
Reservations and notifications made by the Arab Republic of Egypt and confirmed at the time of deposit of the instrument of ratification, in accordance with articles 28.6 and 29.3 of the Convention
Article 2. Interpretation of terms.
Notification of conventions covered by the Multilateral Convention.
For the purposes of article 2.1(a)(ii) of the Convention, the Arab Republic of Egypt wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/amending instrument
Date of signature
Date of entry into force
1
Convention between the Government of the Arab Republic of Egypt and the Government of the Republic of Albania to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Albania.
Original.
23.2.2005
14.12.2005
2
Convention between the Government of the Arab Republic of Egypt and the Government of the People's Democratic Republic of Algeria to prevent double taxation and to prevent tax evasion of income and property taxes.
Algeria.
Original.
17.2.2001
17.5.2003
3
Convention between the United Arab Republic and the Republic of Austria to prevent double taxation and to prevent tax evasion of income and property taxes.
Austria.
Original.
16.10.1962
28.10.1963
4
Agreement between the Government of the Arab Republic of Egypt and the Government of the State of Bahrain to prevent double taxation and to prevent tax evasion in respect of income taxes.
Bahrain.
Original.
26.4.2016
1.8.2018
5
Agreement between the Government of the Arab Republic of Egypt and the Government of the Republic of Belarus to prevent double taxation and to prevent tax evasion in respect of income taxes.
Belarus.
Original.
16.6.1998
27.5.1999
6
Convention between the Arab Republic of Egypt and the Kingdom of Belgium to prevent double taxation and to prevent tax evasion in the area of income taxes.
Belgium.
Original.
3.1.1991
3.3.1997
7
Convention between the Arab Republic of Egypt and the Republic of Bulgaria to prevent double taxation and to prevent tax evasion in the area of income taxes.
Bulgaria.
Original.
5.6.2003
11.5.2004
8
Convention between the Arab Republic of Egypt and Canada to prevent double taxation and prevent tax evasion in the area of income taxes.
Canada.
Original.
30.5.1983
2.10.1984
9
Convention between the Government of the Arab Republic of Egypt and the Government of the People ' s Republic of China to prevent double taxation and prevent tax evasion of income taxes.
China.
Original.
13.8.1997
24.3.1999
10
Convention between the Arab Republic of Egypt and the Czech Republic to prevent double taxation and prevent tax evasion of income and property taxes.
Czech Republic.
Original.
19.1.1995
4.10.1995
11
Convention between the Government of the Arab Republic of Egypt and the Government of the Kingdom of Denmark to prevent double taxation and to prevent tax evasion in respect of income taxes.
Denmark.
Original.
9.2.1989
12.4.1990
12
Convention between the Arab Republic of Egypt and the Federal Democratic Republic of Ethiopia to prevent double taxation and prevent tax evasion of income taxes.
Ethiopia.
Original.
17.9.2011
26.12.2012
13
Convention between the Arab Republic of Egypt and the Republic of Finland to prevent double taxation and prevent tax evasion in the area of income taxes.
Finland.
Original.
1.4.1965
3.4.1966
Instrument to be amended.
6.7.1974
26.8.1976
14
Convention between the Government of the Arab Republic of Egypt and the French Republic to prevent double taxation and to prevent tax evasion of income and property taxes.
France.
Original.
19.6.1980
1.10.1982
Instrument to be amended.
1.5.1999
1.6.2004
15
Agreement between the Government of the Arab Republic of Egypt and the Government of Georgia to prevent double taxation and prevent tax evasion of income and property taxes.
Georgia.
Original.
25.5.2010
5.9.2013
16
Convention between the Province of Egypt of the United Arab Republic and the Federal Republic of Germany to prevent double taxation and prevent tax evasion of income and property taxes.
Germany.
Original.
8.12.1987
22.9.1991
17
Convention between the Arab Republic of Egypt and the Hellenic Republic to prevent double taxation and prevent tax evasion of income and property taxes.
Greece.
Original.
27.11.2004
23.8.2006
18
Convention between the Government of the Arab Republic of Egypt and the Republic of Hungary to prevent double taxation and prevent tax evasion in the area of income taxes.
Hungary.
Original.
5.11.1991
22.5.1994
19
Agreement between the Government of the Arab Republic of Egypt and the Government of India to prevent double taxation of income taxes.
India.
Original.
20.2.1969
30.9.1969
20
Convention between the Government of the Arab Republic of Egypt and the Government of the Republic of Indonesia to prevent double taxation and prevent tax evasion in respect of income taxes.
Indonesia.
Original.
13.5.1998
23.2.2002
21
Agreement between the Government of the Arab Republic of Egypt and the Government of the Republic of Iraq to prevent double taxation and to prevent tax evasion of income and property taxes.
Iraq.
Original.
31.3.1968
2.12.1968
22
Agreement between the Government of the Arab Republic of Egypt and the Government of the Republic of Ireland to prevent double taxation and to prevent tax evasion of income and capital gains.
Ireland.
Original.
9.4.2012
24.4.2013
23
Agreement between the Government of the Arab Republic of Egypt and the Italian Republic to prevent double taxation of income taxes.
Italy.
Original.
7.5.1979
28.4.1982
24
Agreement between the United Arab Republic and Japan to prevent double taxation and prevent tax evasion in the area of income taxes.
Japan.
Original.
3.9.1968
6.8.1969
25
Convention between the Government of the Arab Republic of Egypt and the Government of the Hashemite Kingdom of Jordan to prevent double taxation and tax evasion in respect of income and property taxes.
Jordan.
Original.
8.5.1996
23.10.1997
26
Agreement between the Government of the Arab Republic of Egypt and the Government of the Republic of Korea to prevent double taxation and prevent tax evasion in respect of income taxes.
Korea (South).
Original.
9.12.1992
6.1.1994
27
Agreement between the Government of the Arab Republic of Egypt and the Government of the State of Kuwait to prevent double taxation and to prevent tax evasion in respect of income taxes.
Kuwait.
Original.
16.12.2014
23.11.2016
28
Convention between the Arab Republic of Egypt and the Lebanese Republic on the prevention of double taxation and tax evasion in respect of income and property taxes.
Lebanon.
Original.
17.3.1996
22.3.1998
29
Convention between the Arab Republic of Egypt, the Great Socialist People ' s Libyan Arab Jamahiriya, to prevent double taxation of income and property taxes.
Libya.
Original.
3.12.1990
4.7.1991
30
Agreement between the Government of the Arab Republic of Egypt and the Government of Malaysia to prevent double taxation and prevent tax evasion of income taxes.
Malaysia.
Original.
15.4.1997
9.7.2002
31
Convention between the Arab Republic of Egypt and the Republic of Malta to prevent double taxation and prevent tax evasion in the area of income taxes.
Malta.
Original.
20.2.1999
7.4.2001
32
Convention between the Government of the Arab Republic of Egypt and the Government of the Republic of Mauritius to prevent double taxation and prevent tax evasion of income taxes.
Mauritius.
Original.
19.12.2012
10.3.2014
33
Agreement between the Government of the Arab Republic of Egypt and the Government of the Kingdom of Morocco to prevent double taxation and to prevent tax evasion in respect of income taxes.
Morocco.
Original.
22.3.1989
21.9.1993
34
Convention between the Government of the Arab Republic of Egypt and the Government of the Kingdom of the Netherlands to prevent double taxation and to prevent tax evasion in respect of income taxes.
The Netherlands.
Original.
21.4.1999
20.5.2000
35
Convention between the United Arab Republic and the Government of the Kingdom of Norway to prevent double taxation and prevent tax evasion of income taxes.
Norway.
Original.
26.10.1964
29.7.1965
36
Convention between the Arab Republic of Egypt and the Islamic Republic of Pakistan to prevent double taxation and prevent tax evasion in the area of income taxes.
Pakistan.
Original.
16.12.1995
1.9.1998
37
Agreement between the Government of the Arab Republic of Egypt and the Palestine Liberation Organization in favour of the Palestinian National Authority to prevent double taxation and prevent tax evasion of income and property taxes.
Palestine.
Original.
28.4.1998
28.12.1999
38
Convention between the Government of the Arab Republic of Egypt and the Government of the Republic of Poland to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Poland.
Original.
24.6.1996
16.7.2001
39
Agreement between the Government of the Arab Republic of Egypt and the Government of the Socialist Republic of Romania to prevent double taxation and prevent tax evasion in the area of income taxes.
Romania.
Original.
13.7.1979
5.1.1981
40
Convention between the Government of the Arab Republic of Egypt and the Government of the Russian Federation to prevent double taxation and to prevent tax evasion of income and property taxes.
Russia.
Original.
23.9.1997
6.12.2000
41
Convention between the Government of the Arab Republic of Egypt and the Council of Ministers of Serbia and Montenegro to prevent double taxation of income taxes.
Serbia.
Original.
31.7.2005
5.4.2006
42
Agreement between the Government of the Arab Republic of Egypt and the Government of the Republic of Singapore to prevent double taxation and to prevent tax evasion of income taxes.
Singapore.
Original.
22.5.1996
27.1.2004
43
Convention between the Government of the Arab Republic of Egypt and the Government of the Republic of South Africa to prevent double taxation and prevent tax evasion in the area of income taxes.
South Africa.
Original.
26.8.1997
16.12.1998
44
Convention between the Arab Republic of Egypt and the Kingdom of Spain to prevent double taxation and to prevent tax evasion of income and property taxes.
Spain.
Original.
10.6.2005
28.5.2006
45
Convention between the Government of the Arab Republic of Egypt and the Government of the Republic of the Sudan to prevent double taxation and to prevent tax evasion of income taxes.
Sudan.
Original.
29.7.2002
31.8.2003
46
Agreement between the Government of the Arab Republic of Egypt and the Government of the Kingdom of Sweden to prevent double taxation and to prevent tax evasion in respect of income taxes.
Sweden.
Original.
25.12.1994
15.2.1996
47
Convention between the Arab Republic of Egypt and the Swiss Confederation on the avoidance of double taxation of income taxes.
Switzerland.
Original.
20.5.1987
14.7.1988
48
Convention between the Arab Republic of Egypt and the Syrian Arab Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Syria.
Original.
19.7.1991
1.12.1991
49
Agreement between the Government of the Arab Republic of Egypt and the Government of the Republic of Tunisia to prevent double taxation and to prevent tax evasion of income and capital gains.
Tunisia.
Original.
8.12.1989
2.1.1991
50
Convention between the Arab Republic of Egypt and the Republic of Turkey to prevent double taxation of income taxes.
Turkey.
Original.
25.12.1993
31.12.1996
51
Convention between the Government of the Arab Republic of Egypt and the Government of the Republic of Ukraine to prevent double taxation and prevent tax evasion of income and property taxes.
Ukraine.
Original.
29.3.1997
27.2.2002
52
Convention between the Government of the Arab Republic of Egypt and the Government of the United Kingdom of Great Britain and Northern Ireland to prevent double taxation and prevent tax evasion in the area of income taxes.
United Kingdom.
Original.
25.4.1977
23.8.1980
53
Convention between the Government of the Arab Republic of Egypt and the Government of the Republic of Yemen to prevent double taxation and to prevent tax evasion of income and property taxes.
Yemen.
Original.
12.12.1997
2.8.2000
54
Agreement between the Government of the Arab Republic of Egypt and the Government of the Kingdom of Saudi Arabia to prevent double taxation and prevent tax evasion in respect of income taxes.
Saudi Arabia.
Original.
8.4.2016
11.7.2017
Article 3. Transparent entities.
Reservation.
Under article 3.5 (a) of the Convention, the Arab Republic of Egypt reserves the right not to apply any of the provisions of article 3 to its Covered Tax Agreements.
Article 4. Entities with double residence.
Notification of existing provisions in the conventions included in the list.
For the purposes of Article 4.4 of the Convention, the Arab Republic of Egypt considers that the following conventions contain provisions of those described in Article 4.2 which are not subject to any reservation under Article 4.3(b) to (d). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other contracting jurisdictions
Provision
1
Albania.
Article 4.3.
2
Algeria.
Article 4.3.
3
Austria.
Article III(1)(c).
4
Bahrain.
Article 4.3.
5
Belarus.
Article 4.3.
6
Belgium.
Article 4.3.
7
Bulgaria.
Article 4.3.4.
8
Canada.
Article 4.3.4.
9
China.
Article 4.3.
10
Czech Republic.
Article 4.3.
11
Denmark.
Article 4.3.
12
Ethiopia.
Article 4.3.
13
Finland.
Article 4.3.
14
France.
Article 4.3.
15
Georgia.
Article 4.3.
16
Germany.
Article 4.3.
17
Greece.
Article 4.3.
18
Hungary.
Article 4.3.
19
India.
Article 4.3.
20
Indonesia.
Article 4.3.4.
21
Iraq.
Article 3.3.
22
Ireland.
Article 4.3.4.
23
Italy.
Article 4.3.
25
Jordan.
Article 4.3.4.
26
Korea (South).
Article 4.3.
27
Kuwait.
Article 4.4.
28
Lebanon.
Article 4.3.
29
Libya.
Article 4.3.4.
30
Malaysia.
Article 4.3.
31
Malta.
Article 4.3.
32
Mauritius.
Article 4.3.
33
Morocco.
Article 4.3.4.
34
The Netherlands.
Article 4.3.
35
Norway.
Article 4.3.
36
Pakistan.
Article 4.3.
37
Palestine.
Article 4.3.
38
Poland.
Article 4.3.
39
Romania.
Article 4.3.
40
Russia.
Article 4.3.4.
41
Serbia.
Article 4.3.
42
Singapore.
Article 4.3.4.
43
South Africa.
Article 4.3.
44
Spain.
Article 4.3.
45
Sudan.
Article 4.3.
46
Sweden.
Article 4.3.4.
47
Switzerland.
Article 4.3.
48
Syria.
Article 4.3.4 (a).
49
Tunisia.
Article 4.3.4.
50
Turkey.
Article 4.3.
51
Ukraine.
Article 4.3.4.
52
United Kingdom.
Article 4.3.
53
Yemen.
Article 4.3.4.
54
Saudi Arabia.
Article 4.3.
Article 6. Purpose of the Covered Tax Agreements.
Notification of choice of optional provisions.
For the purposes of article 6.6 of the Convention, the Arab Republic of Egypt chooses to apply article 6.3.
Notification of the text of the Preamble existing in the conventions included in the list.
For the purposes of article 6.5 of the Convention, the Arab Republic of Egypt considers that the following conventions do not fall within the scope of any reservation made under article 6.4 and contain in the Preamble the wording referred to in article 6.2. The text of the relevant paragraph is reproduced below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
1
Albania.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
2
Algeria.
‘The Government of the Arab Republic of Egypt and the Government of the People's Democratic Republic of Algeria, wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes, have agreed on the following.’
3
Austria.
'Wishing to conclude, with the aim of removing obstacles to international trade and investment, a Convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,'.
4
Bahrain.
‘The Government of the Arab Republic of Egypt and the Government of the Kingdom of Bahrain, wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes,’.
5
Belarus.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
6
Belgium.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes.'
7
Bulgaria.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
8
Canada.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
9
China.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
10
Czech Republic.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
11
Denmark.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
12
Ethiopia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
13
Finland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
14
France.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
15
Georgia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
16
Germany.
'Wishing to conclude a new Convention to prevent double taxation and to prevent tax evasion in the area of income and wealth taxes, with a view to promoting reciprocal investment and trade',
17
Greece.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes:'.
18
Hungary.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
19
India.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
20
Indonesia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
21
Iraq.
“The Government of the United Arab Republic and the Government of the Republic of Iraq, wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes, have agreed.”
22
Ireland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion on income and capital gains,'.
23
Italy.
'Wishing to conclude a convention to prevent double taxation of income taxes and to prevent tax evasion'.
24
Japan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
24
Jordan.
‘The Government of the Arab Republic of Egypt and the Government of the Hashemite Kingdom of Jordan, wishing to conclude a convention to prevent double taxation and prevent tax evasion in respect of income and property taxes, have agreed’.
26
Korea (South).
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
27
Kuwait (new).
‘The Government of the Arab Republic of Egypt and the Government of the State of Kuwait (hereinafter referred to as ‘the Contracting States’) wishing to strengthen their economic relations by concluding a convention to prevent double taxation and to prevent tax evasion in respect of income taxes;’;
28
Lebanon.
‘The Government of the Arab Republic of Egypt and the Government of the Lebanese Republic: wishing to strengthen and strengthen economic cooperation by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’.
29
Libya.
'The Government of the Arab Republic of Egypt and the Government of the Great Socialist People's Libyan Arab Jamahiriya, wishing to conclude a convention to prevent double taxation on income and property taxes, have agreed'.
30
Malaysia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and profits'.
31
Malta.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;'.
32
Mauritius.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
33
Morocco.
'The Government of the Arab Republic of Egypt and the Government of the Kingdom of Morocco, wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes, have agreed'.
34
The Netherlands.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
35
Norway.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
36
Pakistan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes.'
37
Palestine.
‘The Government of the Arab Republic of Egypt and the Palestine Liberation Organisation (hereinafter referred to as the ‘Contracting Parties’), having faith in the importance of united Arab action, in line with the aspirations of the Council of Arab Economic Unity to unify the legislation of the various Arab countries, in particular the economic and tax laws, and wishing to conclude a Convention to prevent double taxation and prevent tax evasion in respect of income and wealth taxes.’.
38
Poland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
39
Romania.
'Desirous of promoting and strengthening economic relations between the two countries on the basis of the principles of national sovereignty and respect for independence, equal rights, mutual benefit and non-interference in internal affairs, agree to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes, in accordance with the following:'.
40
Russia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and to promote economic cooperation between the two countries'.
41
Serbia.
‘The Government of the Arab Republic of Egypt and the Council of Ministers of Serbia and Montenegro, wishing to conclude a convention to prevent double taxation on income taxes’.
42
Singapore.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
44
Spain.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
45
Sudan.
‘The Government of the Arab Republic of Egypt and the Government of the Republic of Sudan (hereinafter referred to as ‘the Contracting States’), wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes’.
46
Sweden.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
47
Switzerland.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
48
Syria.
'The Government of the Arab Republic of Egypt and the Government of the Syrian Arab Republic, wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes, have agreed'.
49
Tunisia.
‘The Government of the Arab Republic of Egypt and the Government of the Republic of Tunisia, wishing to conclude a convention to prevent double taxation and to prevent tax evasion on income and capital gains, have agreed.’
50
Turkey.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
51
Ukraine.
'Wishing to conclude a convention to prevent double taxation of income and property taxes which confirms its commitment to develop and deepen its economic relations'.
52
United Kingdom.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and capital gains;'.
53
Yemen.
“The Government of the Arab Republic of Egypt and the Government of the Republic of Yemen, wishing to strengthen investments for economic development in both countries, have agreed to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes”.
54
Saudi Arabia.
‘The Government of the Arab Republic of Egypt and the Government of the Kingdom of Saudi Arabia, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,’.
Notification of conventions included in the list that do not contain the text of the Preamble agreed upon in the Convention.
For the purposes of article 6.6 of the Convention, the Arab Republic of Egypt considers that the following conventions do not contain in the Preamble reference to its desire to develop its economic relations or to strengthen cooperation in tax matters.
Number of the agreement listed
Other Contracting Jurisdiction
1
Albania.
2
Algeria.
3
Austria.
4
Bahrain.
5
Belarus.
6
Belgium.
7
Bulgaria.
8
Canada.
9
People's Republic of China.
10
Czech Republic.
11
Denmark.
12
Ethiopia.
13
Finland.
14
France.
15
Georgia.
16
Germany.
17
Greece.
18
Hungary.
19
India.
20
Indonesia.
21
Iraq.
22
Ireland.
23
Italy.
24
Japan.
25
Jordan.
26
Korea (South).
29
Libya.
30
Malaysia.
31
Malta.
32
Mauritius.
33
Morocco.
34
The Netherlands.
35
Norway.
36
Pakistan.
38
Poland.
41
Serbia.
42
Singapore.
44
Spain.
45
Sudan.
46
Sweden.
47
Switzerland.
48
Syria.
49
Tunisia.
50
Turkey.
52
United Kingdom.
54
Saudi Arabia.
Article 7. Prevent the misuse of conventions.
No reservations.
Notification of existing provisions in the conventions included in the list.
For the purposes of article 7.17 (a) of the Convention, the Arab Republic of Egypt considers that the following conventions are not subject to any reservation under article 7.15 (b) and contain provisions as described in article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other contracting jurisdictions
Provision
4
Bahrain.
Article 28
12
Ethiopia.
Article 27
54
Saudi Arabia.
Article 27
Article 8. Transactions with dividends.
Notification of existing provisions in the conventions included in the list.
For the purposes of article 8.4 of the Convention, the Arab Republic of Egypt considers that the following conventions contain provisions of those described in article 8.1 that are not subject to any reservation under article 8.3(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other contracting jurisdictions
Provision
4
Bahrain.
Article 10(2)(a).
6
Belgium.
Article 10(2)(b)(i).
10
Czech Republic.
Article 10(2)(a).
11
Denmark.
Article 10(2)(a)(i).
12
Ethiopia.
Article 10(2)(a).
18
Hungary.
Article 10(2)(b)(i).
22
Ireland.
Article 10(2)(a).
26
Korea (South).
Article 10(2)(a).
27
Kuwait.
Article 10(2)(a).
32
Mauritius.
Article 10(2)(a).
33
Morocco.
Article 10(2)(a).
34
The Netherlands.
Article 10.3.
36
Pakistan.
Article 9.2(a).
41
Serbia.
Article 10.2.1.
44
Spain.
Article 10(2)(a).
45
Sudan.
Article 10(2)(a).
46
Sweden.
Article 10(2)(a)(i).
47
Switzerland.
Article 10(2)(a).
50
Turkey.
Article 10(2)(a).
54
Saudi Arabia.
Article 10(2)(a).
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Notification of choice of optional provisions.
For the purposes of article 9.8 of the Convention, the Arab Republic of Egypt chooses to apply article 9.4.
Notification of existing provisions in the conventions included in the list.
For the purposes of article 9.7 of the Convention, the Arab Republic of Egypt considers that the following conventions contain provisions as described in article 9.1. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other contracting jurisdictions
Provision
1
Albania.
Article 13.4.
2
Algeria.
Article 13.4.
7
Bulgaria.
Article 13.4.
8
Canada.
Article 13.4.
9
China.
Article 13.4.
10
Czech Republic.
Article 13.4.
11
Denmark.
Article 13.4.
14
France.
Article 13.1.
18
Hungary.
Article 13.4.
20
Indonesia.
Article 13.4.
22
Ireland.
Article 13.4.
25
Jordan.
Article 13.4.
30
Malaysia.
Article 13.4.
31
Malta.
Article 13(2)
32
Mauritius.
Article 13.4.
36
Pakistan.
Article 13.4.
37
Palestine.
Article 13.4.
38
Poland.
Article 13.4.
40
Russia.
Article 13.4.
41
Serbia.
Article 13.4.
43
South Africa.
Article 13.4.
44
Spain.
Article 13.4.
45
Sudan.
Article 13.4.
46
Sweden.
Article 13.4.
47
Switzerland.
Article 13.4.
48
Syria.
Article 13.4.
49
Tunisia.
Article 13.4.
50
Turkey.
Article 13.4.
51
Ukraine.
Article 13(2)
53
Yemen.
Article 13.4.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservation.
Under article 10.5 (a) of the Convention, the Arab Republic of Egypt reserves the right not to apply any of the provisions of article 10 to its Covered Tax Agreements.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Under article 11.3 (a) of the Convention, the Arab Republic of Egypt reserves the right not to apply any of the provisions of article 11 to its Covered Tax Agreements.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Notification of existing provisions in the conventions included in the list.
For the purposes of article 12.5 of the Convention, the Arab Republic of Egypt considers that the following conventions contain provisions as described in article 12(3)(a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other contracting jurisdictions
Provision
1
Albania.
Article 5.5.
2
Algeria.
Article 5.5(a).
3
Austria.
Article IV.4.
4
Bahrain.
Article 5.5.
5
Belarus.
Article 5.5.
6
Belgium.
Article 5.5(a).
7
Bulgaria.
Article 5.5(a).
8
Canada.
Article 5.4.
9
China.
Article 5.5.
10
Czech Republic.
Article 5.5.
11
Denmark.
Article 5.5.
12
Ethiopia.
Article 5.5.
13
Finland.
Article 5.4.
14
France.
Article 5.5.
15
Georgia.
Article 5.5(a).
16
Germany.
Article 5.5.
17
Greece.
Article 5.5(a).
18
Hungary.
Article 5.5(a).
19
India.
Article 5.4.i).
20
Indonesia.
Article 5.5(a).
21
Iraq.
Article 4.4.
22
Ireland.
Article 5.6.
23
Italy.
Article 5.4.
24
Japan.
Article 3.4.
25
Jordan.
Article 5.4.
26
Korea (South).
Article 5.5.
27
Kuwait.
Article 5.5(a).
28
Lebanon.
Article 5.5.
29
Libya.
Article 5.4.
30
Malaysia.
Article 5.5.
31
Malta.
Article 5.5(a).
32
Mauritius.
Article 5.6.a).
33
Morocco.
Article 5.4.
34
The Netherlands.
Article 5.5.
35
Norway.
Article 5.4.
36
Pakistan.
Article 5.5(a).
37
Palestine.
Article 5.4.
38
Poland.
Article 5.5.
39
Romania.
Article 5.4.
40
Russia.
Article 5.5(a).
41
Serbia.
Article 5.5.1.
42
Singapore.
Article 5.5.
43
South Africa.
Article 5.5(a).
44
Spain.
Article 5.5(a).
45
Sudan.
Article 5.5(a).
46
Sweden.
Article 5.5.
47
Switzerland.
Article 5.5.
48
Syria.
Article 5.4.
49
Tunisia.
Article 5.5.
50
Turkey.
Article 5.4.
51
Ukraine.
Article 5.5.
52
United Kingdom.
Article 5.4.
53
Yemen.
Article 5.5(a).
54
Saudi Arabia.
Article 5.5(a).
For the purposes of article 12.6 of the Convention, the Arab Republic of Egypt considers that the following conventions contain provisions as described in article 12(3)(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other contracting jurisdictions
Provision
1
Albania.
Article 5.7.
2
Algeria.
Article 5.7.
3
Austria.
Article IV.5.
4
Bahrain.
Article 5.7.
5
Belarus.
Article 5.6.
6
Belgium.
Article 5.7.
7
Bulgaria.
Article 5.7.
8
Canada.
Article 5.5.
9
China.
Article 5.7.
10
Czech Republic.
Article 5.7.
11
Denmark.
Article 5.6.
12
Ethiopia.
Article 5.7.
13
Finland.
Article 5.5.
14
France.
Article 5.6.
15
Georgia.
Article 5.7.
16
Germany.
Article 5.7.
17
Greece.
Article 5.7.
18
Hungary.
Article 5.7.
19
India.
Article 5.5.
20
Indonesia.
Article 5.7.
21
Iraq.
Article 4.5.
22
Ireland.
Article 5.8.
23
Italy.
Article 5.5.
24
Japan.
Article 3.5.
26
Korea (South).
Article 5.6.
27
Kuwait.
Article 5.6.
28
Lebanon.
Article 5.7.
29
Libya.
Article 5.5.
30
Malaysia.
Article 5.7.
31
Malta.
Article 5.7.
32
Mauritius.
Article 5.8.
33
Morocco.
Article 5.5.
34
The Netherlands.
Article 5.6.
35
Norway.
Article 5.5.
36
Pakistan.
Article 5.7.
37
Palestine.
Article 5.7.
38
Poland.
Article 5.7.
39
Romania.
Article 5.5.
40
Russia.
Article 5.7.
41
Serbia.
Article 5.7.
42
Singapore.
Article 5.6.
43
South Africa.
Article 5.7.
44
Spain.
Article 5.6.
45
Sudan.
Article 5.7.
46
Sweden.
Article 5.7.
47
Switzerland.
Article 5.7.
48
Syria.
Article 5.6.
49
Tunisia.
Article 5.7.
50
Turkey.
Article 5.5.
51
Ukraine.
Article 5.7.
52
United Kingdom.
Article 5.5.
53
Yemen.
Article 5.8.
54
Saudi Arabia.
Article 5.6.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Notification of choice of optional provisions.
For the purposes of article 13.7 of the Convention, the Arab Republic of Egypt opts, in accordance with article 13.1, to apply Option A.
Notification of existing provisions in the conventions included in the list.
For the purposes of article 13.7 of the Convention, the Arab Republic of Egypt considers that the following conventions contain provisions as described in article 13.5 (a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other contracting jurisdictions
Provision
1
Albania.
Article 5.4.
2
Algeria.
Article 5.4.
3
Austria.
Article IV.3.
4
Bahrain.
Article 5.4.
5
Belarus.
Article 5.4.
6
Belgium.
Article 5.4.
7
Bulgaria.
Article 5.4.
8
Canada.
Article 5.3.
9
China.
Article 5.4.
10
Czech Republic.
Article 5.4.
11
Denmark.
Article 5.4.
12
Ethiopia.
Article 5.4.
13
Finland.
Article 5.3.
14
France.
Article 5.4.
15
Georgia.
Article 5.4.
16
Germany.
Article 5.4.
17
Greece.
Article 5.4.
18
Hungary.
Article 5.4.
19
India.
Article 5.3.
20
Indonesia.
Article 5.4.
21
Iraq.
Article 4.3.
22
Ireland.
Article 5.5.
23
Italy.
Article 5.3.
24
Japan.
Article 3.3.
25
Jordan.
Article 5.3.
26
Korea (South).
Article 5.4.
27
Kuwait.
Article 5.4.
28
Lebanon.
Article 5.4.
29
Libya.
Article 5.3.
30
Malaysia.
Article 5.4.
31
Malta.
Article 5.4.
32
Mauritius.
Article 5.5.
33
Morocco.
Article 5.3.
34
The Netherlands.
Article 5.4.
35
Norway.
Article 5.3.
36
Pakistan.
Article 5.4.
37
Palestine.
Article 5.3.
38
Poland.
Article 5.4.
39
Romania.
Article 5.3.
40
Russia.
Article 5.4.
41
Serbia.
Article 5.4.
42
Singapore.
Article 5.4.
43
South Africa.
Article 5.4.
44
Spain.
Article 5.4.
45
Sudan.
Article 5.4.
46
Sweden.
Article 5.4.
47
Switzerland.
Article 5.4.
48
Syria.
Article 5.3.
49
Tunisia.
Article 5.4.
50
Turkey.
Article 5.3.
51
Ukraine.
Article 5.4.
52
United Kingdom.
Article 5.3.
53
Yemen.
Article 5.4.
Article 14. Fragmentation of contracts.
Reservation.
Under article 14.3.b of the Convention, the Arab Republic of Egypt reserves the right not to apply any of the provisions of article 14 in respect of its Covered Tax Agreements, in connection with the exploration or exploitation of natural resources. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other contracting jurisdictions
Provision
22
Ireland.
Article 5.5.
34
The Netherlands.
Article 5.4.
Article 16. Mutual agreement procedure.
Notification of existing provisions in the conventions included in the list.
For the purposes of article 16.6 (a) of the Convention, the Arab Republic of Egypt considers that the following conventions contain provisions as described in article 16.4 (a) (i) below the number of the article and the subparagraph of each of these provisions.
Number of the agreement listed
Other contracting jurisdictions
Provision
1
Albania.
Article 26(1), first sentence.
2
Algeria.
Article 26(1), first sentence.
3
Austria.
Article XXIV.1.
4
Bahrain.
Article 25(1), first sentence.
5
Belarus.
Article 25(1), first sentence.
6
Belgium.
Article 25(1), first sentence.
7
Bulgaria.
Article 25(1), first sentence.
8
Canada.
Article 24(1), first sentence.
9
China.
Article 25(1), first sentence.
10
Czech Republic.
Article 25(1), first sentence.
11
Denmark.
Article 25(1), first sentence.
12
Ethiopia.
Article 25(1), first sentence.
13
Finland.
Article 25.1.
14
France.
Article 26(1), first sentence.
15
Georgia.
Article 26(1), first sentence.
16
Germany.
Article 26(1), first sentence.
17
Greece.
Article 26(1), first sentence.
18
Hungary.
Article 25(1), first sentence.
19
India.
Article 26.1.
20
Indonesia.
Article 25(1), first sentence.
21
Iraq.
Article 24.1.
22
Ireland.
Article 25(1), first sentence.
23
Italy.
Article 25(1), first sentence.
24
Japan.
Article 22.1.
25
Jordan.
Article 25(1), first sentence.
26
Korea (South).
Article 25(1), first sentence.
27
Kuwait (new).
Article 25(1), first sentence.
28
Lebanon.
Article 26(1), first sentence.
29
Libya.
Article 24.1.
30
Malaysia.
Article 25(1), first sentence.
31
Malta.
Article 24(1), first sentence.
32
Mauritius.
Article 25(1), first sentence.
33
Morocco.
Article 25.1.
34
The Netherlands.
Article 25(1), first sentence.
35
Norway.
Article 25.1.
36
Pakistan.
Article 25(1), first sentence.
38
Poland.
Article 26(1), first sentence.
39
Romania.
Article 26.1.
40
Russia.
Article 26(1), first sentence.
41
Serbia.
Article 25(1), first sentence.
42
Singapore.
Article 25(1), first sentence.
43
South Africa.
Article 24(1), first sentence.
44
Spain.
Article 25(1), first sentence.
45
Sudan.
Article 25(1), first sentence.
46
Sweden.
Article 25(1), first sentence.
47
Switzerland.
Article 23(1), first sentence.
48
Syria.
Article 25(1), first sentence.
49
Tunisia.
Article 25(1), first sentence.
50
Turkey.
Article 25.1.
51
Ukraine.
Article 26(1), first sentence.
52
United Kingdom.
Article 24.1.
54
Saudi Arabia.
Article 24(1), first sentence.
For the purposes of article 16.6(b)(i) of the Convention, the Arab Republic of Egypt considers that the following conventions contain a provision whereby the cases to which the first sentence of article 16.1 applies must be submitted within less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other contracting jurisdictions
Provision
8
Canada
Article 24(1), second sentence
20
Indonesia
Article 25(1), second sentence
28
Lebanon
Article 26(1), second sentence
36
Pakistan
Article 25(1), second sentence
For the purposes of article 16.6(b)(ii) of the Convention, the Arab Republic of Egypt considers that the following conventions contain a provision whereby the cases to which the first sentence of article 16.1 applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other contracting jurisdictions
Provision
1
Albania.
Article 26(1), second sentence.
2
Algeria.
Article 26(1), second sentence.
4
Bahrain.
Article 25(1), second sentence.
5
Belarus.
Article 25(1), second sentence.
6
Belgium.
Article 25(1), second sentence.
7
Bulgaria.
Article 25(1), second sentence.
9
China.
Article 25(1), second sentence.
10
Czech Republic.
Article 25(1), second sentence.
11
Denmark.
Article 25(1), second sentence.
12
Ethiopia.
Article 25(1), second sentence.
14
France.
Article 26(1), second sentence.
15
Georgia.
Article 26(1), second sentence.
16
Germany.
Article 26(1), second sentence.
17
Greece.
Article 26(1), second sentence.
18
Hungary.
Article 25(1), second sentence.
22
Ireland.
Article 25(1), second sentence.
23
Italy.
Article 25(1), second sentence.
25
Jordan.
Article 25(1), second sentence.
26
Korea (South).
Article 25(1), second sentence.
27
Kuwait.
Article 25(1), second sentence.
30
Malaysia.
Article 25(1), second sentence.
31
Malta.
Article 24(1), second sentence.
32
Mauritius.
Article 25(1), second sentence.
34
The Netherlands.
Article 25(1), second sentence.
38
Poland.
Article 26(1), second sentence.
40
Russia.
Article 26(1), second sentence.
41
Serbia.
Article 25(1), second sentence.
42
Singapore.
Article 25(1), second sentence.
43
South Africa.
Article 24(1), second sentence.
44
Spain.
Article 25(1), second sentence.
45
Sudan.
Article 25(1), second sentence.
46
Sweden.
Article 25(1), second sentence.
47
Switzerland.
Article 23(1), second sentence.
48
Syria.
Article 25(1), second sentence.
49
Tunisia.
Article 25(1), second sentence.
51
Ukraine.
Article 26(1), second sentence.
54
Saudi Arabia.
Article 24(1), second sentence.
Notification of listed conventions that do not contain certain provisions.
For the purposes of article 16.6(c)(i) of the Convention, the Arab Republic of Egypt considers that the following conventions do not contain provisions as described in article 16.4(b)(i).
Number of the agreement listed
Other Contracting Jurisdiction
3
Austria.
37
Palestine.
53
Yemen.
For the purposes of article 16.6(c)(ii) of the Convention, the Arab Republic of Egypt considers that the following conventions do not contain provisions of those described in article 16.4(b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
1
Albania.
2
Algeria.
3
Austria.
5
Belarus.
6
Belgium.
7
Bulgaria.
8
Canada.
10
Czech Republic.
12
Ethiopia.
13
Finland.
15
Georgia.
19
India.
20
Indonesia.
21
Iraq.
22
Ireland.
24
Japan.
25
Jordan.
29
Libya.
30
Malaysia.
32
Mauritius.
33
Morocco.
35
Norway.
37
Palestine.
38
Poland.
39
Romania.
40
Russia.
42
Singapore.
45
Sudan.
47
Switzerland.
48
Syria.
49
Tunisia.
50
Turkey.
51
Ukraine.
52
United Kingdom.
53
Yemen.
For the purposes of article 16.6(d)(i) of the Convention, the Arab Republic of Egypt considers that the following conventions do not contain provisions of those described in article 16.4(c)(i).
Number of the agreement listed
Other Contracting Jurisdiction
3
Austria.
14
France.
37
Palestine.
53
Yemen.
For the purposes of article 16.6(d)(ii) of the Convention, the Arab Republic of Egypt considers that the following conventions do not contain provisions as described in article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
3
Austria.
6
Belgium.
22
Ireland.
37
Palestine.
51
Ukraine.
52
United Kingdom.
53
Yemen.
Article 17. Correlative adjustments.
Reservation.
Under article 17(3)(b) of the Convention, the Arab Republic of Egypt reserves the right not to apply any of the provisions of article 17 to its Covered Tax Agreements on the ground that, in the absence of the provision referred to in paragraph 17.2 of its tax treaties, it:
(i) make the appropriate adjustment referred to in paragraph 17.1; or
(ii) its competent authority shall endeavour to resolve the case under the provisions on mutual agreement procedure contained in the tax convention covered.
United Arab Emirates
Reservations and notifications made by the United Arab Emirates at the time of deposit of the instrument of ratification, in accordance with articles 28.5 and 29.1 of the Convention
Article 2. Interpretation of terms.
Notification. Conventions covered by the Multilateral Convention.
Under article 2.1(a)(ii) of the Convention, the United Arab Emirates wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/ Instrument amending
Date of signature
Date of entry into force
1
Convention between the Government of the United Arab Emirates and the Council of Ministers of the Republic of Albania to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Albania.
Original.
14-03-2014
N. p.
2
Convention between the People's Democratic Republic of Algeria and the United Arab Emirates to prevent double taxation and to prevent tax evasion of income and property taxes.
Algeria.
Original.
24-04-2001
24-06-2004
3
Agreement between the United Arab Emirates and the Principality of Andorra to prevent double taxation and to prevent tax evasion in the area of income taxes.
Andorra.
Original.
28-07-2015
N. p.
4
Agreement between the Government of the United Arab Emirates and the Government of the Republic of Angola to eliminate double taxation on income taxes and prevent tax evasion.
Angola.
Original.
08-02-2018
N. p.
5
Agreement between the Government of the United Arab Emirates and the Government of Antigua and Barbuda to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Antigua and Barbuda.
Original.
15-01-2017
N. p.
6
Agreement between the United Arab Emirates and the Argentine Republic to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
Argentina.
Original.
03-11-2016
N. p.
7
Agreement between the Government of the United Arab Emirates and the Government of the Republic of Armenia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Armenia.
Original.
20-04-2002
19-12-2004
8
Convention between the Republic of Austria and the United Arab Emirates on Income Tax.
Austria.
Original.
22-09-2003
01-09-2004
9
Agreement between the Government of the Republic of Azerbaijan and the Government of the United Arab Emirates to prevent double taxation of income and property taxes.
Azerbaijan.
Original.
20-11-2006
12-06-2007
10
Agreement between the Government of the United Arab Emirates and the Government of the People's Republic of Bangladesh to prevent double taxation and to prevent tax evasion of income taxes.
Bangladesh.
Original.
17-01-2011
13-06-2011
11
Agreement between the Government of Barbados and the Government of the United Arab Emirates to prevent double taxation and prevent tax evasion of income taxes.
Barbados.
Original.
22-09-2014
N. p.
12
Agreement between the Government of the Republic of Belarus and the Government of the United Arab Emirates to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Belarus.
Original.
27-03-2000
02-01-2001
13
Convention between the United Arab Emirates and the Kingdom of Belgium to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Belgium.
Original.
30-09-1996
06-01-2004
14
Agreement between the Government of the United Arab Emirates and the Government of Belize to prevent double taxation and prevent tax evasion of income taxes.
Belize.
Original.
02-10-2015
N. p.
15
Agreement between the Government of the United Arab Emirates and the Government of Benin to prevent double taxation and to prevent tax evasion of income taxes.
Benin.
Original.
04-03-2013
N. p.
16
Agreement between the Government of the United Arab Emirates and the Government of Bermuda to prevent double taxation and to prevent tax evasion of income and property taxes.
Bermuda.
Original.
12-02-2015
N. p.
17
Convention between the United Arab Emirates and Bosnia and Herzegovina to prevent double taxation of income and property taxes.
Bosnia and Herzegovina.
Original.
18-09-2006
30-04-2007
18
Agreement between the Government of the United Arab Emirates and the Government of His Majesty the Sultan and Yang Di-Pertuan of the State of Brunei Darusalam to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Brunei.
Original.
21-05-2013
21-11-2014
19
Agreement between the Government of the United Arab Emirates and the Government of the Republic of Bulgaria to prevent double taxation of income taxes.
Bulgaria.
Original.
26-06-2007
16-11-2008
20
Agreement between Burundi and the United Arab Emirates to prevent double taxation and to prevent tax evasion of income taxes.
Burundi.
Original.
16-02-2017
N. p.
21
Agreement between Cameroon and the United Arab Emirates to prevent double taxation of income taxes.
Cameroon.
Original.
16-07-2017
N. p.
22
Agreement between the Government of Canada and the Government of the United Arab Emirates to prevent double taxation and to prevent tax evasion of income and property taxes.
Canada.
Original.
09-06-2002
25-05-2004
23
Agreement between the Government of the United Arab Emirates and the Government of the People's Republic of China to prevent double taxation and prevent tax evasion of income taxes.
People's Republic of China.
Original.
01-07-1993
14-04-1994
24
Agreement between the Government of the United Arab Emirates and the Government of the Republic of Colombia to eliminate double taxation on income taxes and to prevent and evade tax.
Colombia.
Original.
12-11-2017
N. p.
25
Agreement between the Government of the United Arab Emirates and the Union of the Comoros to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Union of the Comoros.
Original.
26-03-2015
02-01-2018
26
Agreement between Costa Rica and the United Arab Emirates to prevent double taxation and prevent tax evasion in the area of income taxes.
Costa Rica.
Original.
03-10-2017
N. p.
27
Convention between Croatia and the United Arab Emirates to prevent double taxation of income taxes.
Croatia.
Original.
13-07-2017
N. p.
28
Agreement between the Government of the United Arab Emirates and the Government of the Republic of Cyprus to prevent double taxation and to prevent tax evasion of income taxes.
Cyprus.
Original.
27-02-2011
17-03-2013
29
Convention between the United Arab Emirates and the Czech Republic to prevent double taxation and prevent tax evasion in the area of income and property taxes.
Czech Republic.
Original.
30-09-1996
09-08-1997
30
Agreement between Ecuador and the United Arab Emirates to prevent double taxation of income taxes.
Ecuador.
Original.
09-11-2016
N. p.
31
Convention between the United Arab Emirates and the Arab Republic of Egypt to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Egypt.
Original.
12-04-1994
16-07-1995
32
Convention between Equatorial Guinea and the United Arab Emirates to prevent double taxation of income and property taxes.
Equatorial Guinea.
Original.
19-10-2016
N. p.
33
Convention between the Republic of Estonia and the United Arab Emirates to prevent double taxation and prevent tax evasion in the area of income taxes.
Estonia.
Original.
20-04-2011
29-03-2012
34
Agreement between Ethiopia and the United Arab Emirates on the avoidance of double taxation of income taxes.
Ethiopia.
Original.
12-04-2015
N. p.
35
Agreement between the Government of the Republic of Fiji and the Government of the United Arab Emirates to prevent double taxation and to prevent tax evasion of income taxes.
Fiji.
Original.
02-09-2012
N. p.
36
Convention between the United Arab Emirates and the Republic of Finland to prevent double taxation and to prevent tax evasion in the area of income taxes.
Finland.
Original.
12-03-1996
26-12-1997
37
Agreement between the Government of the French Republic and the Government of the United Arab Emirates to prevent double taxation.
France.
Original.
19-07-1989
01-07-1990
Instrument amending (a).
06-12-1993
01-06-1995
38
Agreement between the Gambia and the United Arab Emirates to prevent double taxation of income taxes.
Gambia.
Original.
27-07-2015
N. p.
39
Agreement between the Government of Georgia and the Government of the United Arab Emirates to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Georgia.
Original.
25-11-2010
28-04-2011
40
Agreement between the United Arab Emirates and the Federal Republic of Germany to prevent double taxation and tax evasion in the area of income taxes.
Germany.
Original.
01-07-2010
14-04-2011
41
Agreement between the Government of the United Arab Emirates and the Government of the Hellenic Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Greece.
Original.
18-01-2010
27-06-2013
Instrument amending (a).
27-06-2013
16-12-2014
42
Agreement between the Government of the United Arab Emirates and the Government of the Republic of Guinea to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Guinea.
Original.
13-11-2011
09-07-2014
43
Agreement between the Government of the United Arab Emirates and the Government of the Hong Kong Special Administrative Region of the People's Republic of China to prevent double taxation and to prevent tax evasion of income taxes.
Hong Kong, China.
Original.
11-12-2014
10-12-2015
44
Agreement between the Government of Hungary and the Government of the United Arab Emirates to prevent double taxation and to prevent tax evasion of income taxes.
Hungary.
Original.
30-04-2013
04-10-2014
45
Agreement between the Government of the United Arab Emirates and the Government of the Republic of India to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
India.
Original.
29-04-1992
22-09-1993
Instrument amending (a).
26-03-2007
03-10-2007
Instrument amending (b).
16-04-2012
12-03-2013
46
Agreement between the Government of the United Arab Emirates and the Government of the Republic of Indonesia to prevent double taxation and to prevent tax evasion in respect of income taxes.
Indonesia.
Original.
30-11-1995
01-06-1999
47
Agreement between Iraq and the United Arab Emirates to prevent double taxation and prevent tax evasion of income taxes.
Iraq.
Original.
03-10-2017
N. p.
48
Agreement between the United Arab Emirates and Ireland to prevent double taxation and to prevent tax evasion of income taxes and capital gains.
Ireland.
Original.
01-07-2010
21-07-2011
49
Agreement between the Government of the Republic of Italy and the Government of the United Arab Emirates to prevent double taxation of income taxes and to prevent tax evasion.
Italy.
Original.
22-01-1995
05-11-1997
50
Agreement between Japan and the United Arab Emirates to prevent double taxation and to prevent tax evasion of income taxes.
Japan.
Original.
02-05-2013
24-12-2014
51
Agreement between the United Arab Emirates and Jersey to prevent double taxation and prevent tax evasion in the area of income taxes.
Jersey.
Original.
20-04-2016
25-09-2017
52
Agreement between the Government of the United Arab Emirates and the [sic] Hashemite Republic of Jordan to prevent double taxation and prevent tax evasion of income taxes.
Jordan.
Original.
05-04-2016
10-01-2017
53
Agreement between the Government of the United Arab Emirates and the Government of the Republic of Kazakhstan to prevent double taxation and to prevent tax evasion of income taxes.
Kazakhstan.
Original.
22-12-2008
27-11-2013
54
Agreement between the Government of the United Arab Emirates and the Government of the Republic of Kenya to prevent double taxation and to prevent tax evasion of income taxes.
Kenya.
Original.
21-11-2011
17-07-2012
55
Convention between the Republic of Korea and the United Arab Emirates to prevent double taxation and to prevent tax evasion in the area of income taxes.
Korea.
Original.
22-09-2003
02-03-2005
56
Agreement between the Government of the Republic of Kosovo and the Government of the United Arab Emirates to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Kosovo.
Original.
20-05-2016
03-07-2017
57
Convention between Kyrgyzstan and the United Arab Emirates on the avoidance of double taxation of income taxes.
Kyrgyzstan.
Original.
07-12-2014
16-12-2015
58
Agreement between the Government of the Republic of Latvia and the Government of the United Arab Emirates to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Latvia.
Original.
11-03-2012
11-06-2013
59
Agreement between the Lebanese Republic and the United Arab Emirates to prevent double taxation and to prevent tax evasion in the area of income taxes.
Lebanon.
Original.
17-05-1998
21-05-1999
60
Convention between the Government of the State of the United Arab Emirates and the State of Libya to prevent double taxation and to prevent tax evasion in respect of income taxes.
Libya.
Original.
01-04-2013
N. p.
61
Convention between the United Arab Emirates and the Principality of Liechtenstein to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Liechtenstein.
Original.
01-10-2015
24-02-2017
62
Agreement between the Government of the Republic of Lithuania and the Government of the United Arab Emirates to prevent double taxation and to prevent tax evasion in respect of income taxes.
Lithuania.
Original.
30-06-2013
19-12-2014
63
Agreement between the United Arab Emirates and the Grand Duchy of Luxembourg to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Luxembourg.
Original.
20-11-2005
19-06-2009
Protocol.
26-10-2014
11-12-2015
64
Agreement between the Government of the Republic of Macedonia and the Government of the United Arab Emirates to prevent double taxation and prevent tax evasion in the area of income taxes.
Macedonia, Yugoslav Republic of Macedonia.
Original.
26-10-2015
08-02-2017
65
Agreement between the Government of the United Arab Emirates and the Government of Malaysia to prevent double taxation and to prevent tax evasion of income taxes.
Malaysia.
Original.
28-11-1995
18-09-1996
66
Convention between the Republic of Maldives and the United Arab Emirates to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Maldives.
Original.
17-10-2017
N. p.
67
Agreement between the Government of the United Arab Emirates and the Government of the Republic of Mali to prevent double taxation and prevent tax evasion in respect of income taxes.
Mali.
Original.
06-03-2018
N. p.
68
Agreement between the Government of the United Arab Emirates and the Islamic Republic of Mauritania to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Mauritania.
Original.
21-10-2015
N. p.
69
Agreement between the United Arab Emirates and Malta to prevent double taxation and to prevent tax evasion in the area of income taxes.
Malta.
Original.
13-03-2006
01-01-2008
70
Agreement between the Government of the Republic of Mauritius and the Government of the United Arab Emirates to prevent double taxation of income taxes.
Mauritius.
Original.
18-09-2006
31-07-2007
71
Agreement between the Government of the United Arab Emirates and the Government of the United Mexican States to prevent double taxation and to prevent tax evasion of income taxes.
Mexico.
Original.
20-11-2012
09-07-2014
72
Agreement between the Government of the Republic of Moldova and the Government of the United Arab Emirates to prevent double taxation and to prevent tax evasion in the area of income taxes.
Moldova.
Original.
10-07-2017
N. p.
73
Convention between the Government of Montenegro and the Government of the United Arab Emirates to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Montenegro.
Original.
26-03-2012
10-12-2013
74
Convention between the United Arab Emirates and the Kingdom of Morocco to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Morocco.
Original.
09-02-1999
02-07-2000
75
Agreement between the Government of the United Arab Emirates and the Government of the Republic of Mozambique to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Mozambique.
Original.
24-09-2003
15-04-2004
76
Convention between the United Arab Emirates and the Kingdom of the Netherlands to prevent double taxation and prevent tax evasion of income taxes.
The Netherlands.
Original.
08-05-2007
02-06-2010
77
Agreement between the Government of New Zealand and the Government of the United Arab Emirates to prevent double taxation and prevent tax evasion in respect of income taxes.
New Zealand.
Original.
22-09-2003
29-07-2004
78
Agreement between the Government of the United Arab Emirates and the Government of the Federal Republic of Nigeria to prevent double taxation and to prevent tax evasion of income taxes and capital gains.
Nigeria.
Original.
18-01-2016
N. p.
79
Convention between the United Arab Emirates and the Islamic Republic of Pakistan to prevent double taxation and prevent tax evasion of income taxes.
Pakistan.
Original.
07-02-1993
30-11-1994
80
Convention between the Palestinian Territories and the United Arab Emirates to prevent double taxation and prevent tax evasion of income taxes.
Palestine.
Original.
24-09-2012
N. p.
81
Agreement between the Government of the Republic of Panama and the Government of the United Arab Emirates to prevent double taxation and to prevent tax evasion in the area of income taxes.
Panama.
Original.
13-10-2012
23-10-2013
82
Agreement between the Republic of Paraguay and the United Arab Emirates to prevent double taxation and to prevent tax evasion in the area of income taxes.
Paraguay.
Original.
16-01-2017
N. p.
83
Agreement between the Government of the Republic of the Philippines and the Government of the United Arab Emirates to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Philippines.
Original.
21-09-2003
02-10-2008
84
Agreement between the Government of the United Arab Emirates and the Government of the Republic of Poland to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Poland.
Original.
31-01-1993
21-04-1994
Protocol.
11-12-2013
01-05-2015
85
Agreement between the United Arab Emirates and the Portuguese Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Portugal.
Original.
17-01-2011
22-05-2012
86
Agreement between the Government of the United Arab Emirates and the Government of Romania to prevent double taxation and prevent tax evasion in the area of income taxes.
Romania.
Original.
04-05-2015
11-12-2016
Protocol.
04-05-2015
11-12-2016
87
Agreement between the Government of the Russian Federation and the Government of the United Arab Emirates to prevent double taxation of investments by contracting States or their financial and investment institutions.
Russia.
Original.
07-12-2011
23-06-2013
88
Agreement between Rwanda and the United Arab Emirates to prevent double taxation of income taxes.
Rwanda.
Original.
01-11-2017
N. p.
89
Agreement between the Government of the United Arab Emirates and the Government of Senegal to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Senegal.
Original.
22-10-2015
02-07-2017
90
Agreement between the Government of the United Arab Emirates and the Government of the Republic of Serbia to prevent double taxation of income taxes.
Serbia.
Original.
13-01-2013
02-07-2013
91
Agreement between the Government of the United Arab Emirates and the Government of the Republic of Seychelles to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Seychelles.
Original.
19-09-2006
23-04-2008
92
Agreement between the Government of the Republic of Singapore and the Government of the United Arab Emirates to prevent double taxation and to prevent tax evasion in respect of income taxes.
Singapore.
Original.
01-12-1995
30-08-1996
Instrument amending (a).
31-10-2014
16-03-2016
93
Convention between the Slovak Republic and the United Arab Emirates to prevent double taxation and to prevent tax evasion in the area of income taxes.
Slovak Republic.
Original.
21-12-2015
01-04-2017
94
Convention between the Government of the United Arab Emirates and the Government of the Republic of Slovenia to prevent double taxation and prevent tax evasion in the area of income taxes.
Slovenia.
Original.
12-10-2013
27-08-2014
95
Agreement between the Government of the United Arab Emirates and the Government of the Republic of South Africa to prevent double taxation and tax evasion in the area of income taxes.
South Africa.
Original.
23-11-2015
23-11-2016
96
Convention between the United Arab Emirates and the Kingdom of Spain on the avoidance of double taxation on income and property taxes.
Spain.
Original.
05-03-2006
02-04-2007
97
Agreement between the Democratic Socialist Republic of Sri Lanka and the United Arab Emirates to prevent double taxation and to prevent tax evasion of income taxes.
Sri Lanka.
Original.
24-09-2003
01-04-2004
98
Agreement between St. Kitts and Nevis and the United Arab Emirates to prevent double taxation and to prevent tax evasion of income taxes.
St. Kitts and Nevis.
Original.
24-11-2016
N. p.
99
Agreement between the Sudan and the United Arab Emirates to prevent double taxation and to prevent tax evasion of income taxes.
Sudan.
Original.
18-03-2001
28-11-2001
100
Agreement between the Swiss Confederation and the United Arab Emirates to prevent double taxation of income taxes.
Switzerland.
Original.
06-10-2011
21-10-2012
101
Convention between Syria and the United Arab Emirates to prevent double taxation of income taxes.
Syria.
Original.
26-01-2000
11-06-2001
102
Convention between Tajikistan and the United Arab Emirates to prevent double taxation of income taxes.
Tajikistan.
Original.
17-12-1995
27-03-2000
103
Agreement between the Government of the Kingdom of Thailand and the Government of the United Arab Emirates to prevent double taxation and to prevent tax evasion in respect of income taxes.
Thailand.
Original.
01-03-2000
28-12-2000
104
Agreement between the Government of the Republic of Tunisia and the Government of the United Arab Emirates to prevent double taxation and to prevent tax evasion in respect of income taxes.
Tunisia.
Original.
10-04-1996
27-05-1997
105
Convention between the United Arab Emirates and the Republic of Turkey to prevent double taxation of income and property taxes.
Turkey.
Original.
29-01-1993
26-12-1994
106
Agreement between the Government of the United Arab Emirates and the Government of Turkmenistan to prevent double taxation of income and property taxes.
Turkmenistan.
Original.
09-06-1998
24-11-1999
Instrument to be amended.
15-03-2018
107
Convention between the Republic of Uganda and the United Arab Emirates on the prevention of double taxation of income taxes.
Uganda.
Original.
09-06-2015
N. p.
108
Convention between the Government of Ukraine and the Government of the United Arab Emirates to prevent double taxation and to prevent tax evasion of income and property taxes.
Ukraine.
Original.
22-01-2003
09-03-2004
109
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the United Arab Emirates to prevent double taxation and to prevent tax evasion of income taxes and capital gains.
United Kingdom.
Original.
12-04-2016
25-12-2016
110
Agreement between the Government of the United Arab Emirates and the Government of the Eastern Republic of Uruguay to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Uruguay.
Original.
10-10-2014
13-06-2016
111
Agreement between the Government of the United Arab Emirates and the Government of the Republic of Uzbekistan to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Uzbekistan.
Original.
26-10-2007
25-02-2011
112
Agreement between the Government of the United Arab Emirates and the Government of the Bolivarian Republic of Venezuela to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Venezuela.
Original.
07-06-2010
20-06-2011
113
Agreement between the Government of the United Arab Emirates and the Government of the Socialist Republic of Vietnam to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Vietnam.
Original.
16-02-2009
12-04-2010
114
Convention between the United Arab Emirates and Yemen to prevent double taxation and prevent tax evasion in the area of income taxes.
Yemen.
Original.
13-02-2001
25-08-2001
Article 3. Transparent entities.
Reservation.
Under article 3.5 (a) of the Convention, the United Arab Emirates reserves the right not to apply any of the provisions of article 3 to its Covered Tax Agreements by the Convention.
Article 4. Entities with double residence.
Reservation.
Under article 4.3 (a) of the Convention, the United Arab Emirates reserves the right not to apply any of the provisions of article 4 to its Covered Tax Agreements by the Convention.
Article 6. Purpose of the Covered Tax Agreements.
Notification of choice of optional provisions.
Under article 6.6 of the Convention, the United Arab Emirates chose to apply article 6.3.
Notification of the text of the Preamble existing in the conventions included in the list.
Under article 6.5 of the Convention, the United Arab Emirates considers that the following conventions do not fall within the scope of a reservation under article 6.4 and contain in the Preamble the wording referred to in article 6.2. The text of the relevant paragraph in the Preamble is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
1
Albania.
<Wishing to promote their economic relations> by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
2
Algeria.
The State of the United Arab Emirates and the People ' s Democratic Republic of Algeria, wishing to develop and strengthen their economic relations through the conclusion of a convention to prevent double taxation and to prevent tax evasion of income and property taxes.
3
Andorra.
<Wishing to promote their economic relations and improve their cooperation in tax matters> by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
4
Angola.
<Wishing to develop its economic relations and strengthen its cooperation in tax matters>,
<Wishing to conclude a Convention to eliminate double taxation on income taxes without creating possibilities for non-taxation or reduced taxation through tax evasion or avoidance (including the practice of seeking the most favourable agreement seeking to obtain the benefits provided for in this Convention for the indirect benefit of residents of third States)>.
5
Antigua and Barbuda.
<Wishing to promote their economic relations> by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
<have agreed as follows:>.
6
Argentina.
<The Government of the Argentine Republic and the Government of the United Arab Emirates, with the aim of developing their economic relations and improving their cooperation in tax matters,> and wishing to conclude a convention to prevent double taxation and unintentional non-taxation and to prevent tax evasion in the area of income and property taxes, <have agreed to the following:>.
7
Armenia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
9
Azerbaijan.
Desiring to conclude a convention to avoid double taxation on income and property taxes,
10
Bangladesh.
<Wishing to promote their economic relations > by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;
11
Barbados.
desiring to promote their economic relations by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;
12
Belarus.
DESIRING to promote and strengthen their economic relations by concluding a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,
13
Belgium.
DESIRING to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes, they have agreed on the following:
14
Belize.
<Wishing to promote their economic relations> by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes;
15
Benin.
<Recognizing friendly cooperation and links between the two countries and desiring to promote their economic relations> by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
16
Bermuda.
<Wishing to promote their economic relations by concluding a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes>.
<Have agreed as follows:>.
17
Bosnia and Herzegovina.
Desiring to conclude a convention to avoid double taxation on income and property taxes,
19
Bulgaria.
<The Government of the Republic of Bulgaria and the Government of the United Arab Emirates, wishing to promote and strengthen their economic relations> by concluding a convention to avoid double taxation on income taxes, have agreed the following:>.
20
Burundi.
<The Government of the Republic of Burundi and the Government of the United Arab Emirates, hereinafter the "Contracting Parties".>.
<Wishing to promote their economic relations > and to improve their cooperation in tax matters by concluding a convention to avoid double taxation and prevent tax evasion in the area of income taxes, <have agreed on the following:>.
21
Cameroon.
Desiring to promote their economic relations by concluding a convention to prevent double taxation and prevent tax evasion in the area of income taxes.
22
Canada.
<The Government of Canada and the Government of the United Arab Emirates> wishing to conclude a convention to prevent double taxation and to prevent tax evasion in matters of income and property taxes, have agreed as follows:>.
23
People's Republic of China.
<The Government of the People's Republic of China and the Government of the United Arab Emirates,> Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
24
Colombia.
WITH THE aim of concluding a convention to avoid double taxation without giving rise to or generating possibilities for non-taxation or reduced taxation of income taxes (including the practice of seeking the most favourable convention, which seeks to obtain the benefits provided for in this convention for the indirect benefit of residents of third States),
25
Comoros.
Desiring to strengthen their economic, cultural and scientific relations by concluding an agreement to avoid double taxation on income taxes and capital gains, they have agreed on the following.
26
Costa Rica.
<Wishing to improve their economic relations and to strengthen their cooperation in tax matters > and with the intention of eliminating double taxation in respect of taxes covered by this Convention, without generating possibilities for seeking the most favourable agreement, a practice that seeks to obtain benefits provided for in this Convention for the indirect benefit of residents of third States.
27
Croatia.
<Wishing to promote their economic relations> by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
28
Cyprus.
<Wishing to promote their economic relations > by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;
29
Czech Republic.
<The Czech Republic and the United Arab Emirates, wishing to promote and strengthen their economic relations> by concluding a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes, have agreed as follows:
30
Ecuador.
<Wishing to promote their economic relations> by concluding a convention to prevent double taxation and prevent tax evasion in the area of income taxes.
31
Egypt.
The Government of the State of the United Arab Emirates and the Arab Republic of Egypt, wishing to strengthen their fraternal ties and develop their economic relations through the conclusion of a convention to prevent double taxation and to prevent tax evasion of income taxes, have agreed as follows:
32
Equatorial Guinea.
<The Government of the United Arab Emirates and the Government of the Republic of Equatorial Guinea, wishing to promote their economic relations> by concluding a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes, have agreed as follows:>.
33
Estonia.
"[Wishing to promote their economic and financial relations] by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
34
Ethiopia.
<The Government of the United Arab Emirates and the Government of the Federal Democratic Republic of Ethiopia, wishing to promote and strengthen their economic relations> by concluding a convention to prevent double taxation and prevent tax evasion in the area of income taxes, have agreed as follows:>.
35
Fiji.
<Wishing to promote their economic relations > by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;
36
Finland.
<Wishing to promote and strengthen their economic relations > by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
37
France.
Desiring to conclude a convention to prevent double taxation,
38
Gambia.
<The Government of the United Arab Emirates and the Government of the Republic of the Gambia <Wishing to promote their economic relations > by concluding a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes, <have agreed on the following:>.
39
Georgia.
<The Government of Georgia and the Government of the United Arab Emirates, wishing to promote and strengthen their economic, cultural and scientific relations> by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
40
Germany.
<Wishing to promote their economic relations by removing tax obstacles > and avoiding tax evasion,
41
Greece.
<The Government of the United Arab Emirates and the Government of the Hellenic Republic, wishing to promote their economic relations> by concluding a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes:
42
Guinea.
<The Government of the United Arab Emirates and the Government of the Republic of Guinea, wishing to promote their economic and investment relations> by concluding a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes, have agreed as follows:>.
43
Hong Kong, China.
<Wishing to promote their economic relations > by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;
44
Hungary.
<Wishing to promote their economic relations> by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
45
India.
<The Government of the Republic of India and the Government of the United Arab Emirates, wishing to promote their economic relations> by concluding a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes, have agreed as follows:>.
46
Indonesia.
<The Government of the Republic of Indonesia and the Government of the United Arab Emirates, wishing to promote and strengthen their economic relations> by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:>.
47
Iraq.
<The Government of the State of the United Arab Emirates and the Government of the Republic of Iraq, wishing to strengthen their economic and investment relations> by concluding a convention to prevent double taxation and prevent tax evasion in matters of property and income taxes:
48
Ireland.
<The Government of Ireland and the Government of the United Arab Emirates, wishing to promote their economic relations> by concluding a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains, have agreed as follows:>.
49
Italy.
Desiring to conclude a convention to prevent double taxation of income taxes and to prevent tax evasion,
51
Jersey.
<Wishing to promote their economic relations> by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
53
Kazakhstan.
<The Government of the United Arab Emirates and the Government of the Republic of Kazakhstan, wishing to promote and strengthen their economic relations> by concluding a convention to prevent double taxation and prevent tax evasion in the area of income taxes, have agreed on the following:>.
54
Kenya.
<The Government of the United Arab Emirates and the Government of the Republic of Kenya: looking forward to improving existing economic cooperation> by concluding a convention to prevent double taxation and prevent tax evasion in the area of income taxes, <have agreed on the following:>.
55
Korea.
<The Republic of Korea and the United Arab Emirates, wishing to promote their economic relations> by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes <have agreed to the following:>.
56
Kosovo.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes with a view to promoting their economic relations.
57
Kyrgyzstan.
Desiring to promote their economic and financial relations through the conclusion of a convention to prevent double taxation and prevent tax evasion in the area of income taxes and to develop and strengthen economic, scientific, technical and cultural cooperation.
58
Latvia.
<Wishing to promote their economic relations> by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
61
Liechtenstein.
<Wishing to promote their economic relations> by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
62
Lithuania.
<Wishing to promote their economic relations> by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
63
Luxembourg.
<The Government of the Grand Duchy of Luxembourg and the Government of the United Arab Emirates> wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes, have agreed as follows:>.
64
Macedonia, Yugoslav Republic of Macedonia.
<Wishing to promote their economic relations> by concluding a convention to prevent double taxation and prevent tax evasion in the area of income taxes.
65
Malaysia.
<The Government of Malaysia and the Government of the United Arab Emirates, wishing to promote and strengthen their economic relations> by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:>.
66
Maldives.
DESIRING to promote their economic relations by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes;
67
Mali.
<Wishing to promote their economic relations > by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;
69
Malta.
<The Government of the Republic of Malta and the Government of the United Arab Emirates,> wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes, have agreed as follows:>.
68
Mauritania.
<Wishing to promote their economic and investment relations» by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
70
Mauritius.
Desiring to conclude a convention to prevent double taxation of income taxes,
71
Mexico.
DESIRING to promote their economic relations by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
72
Moldova.
<Wishing to promote their economic relations> by concluding a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes and with the aim of not generating possibilities of non-taxation.
73
Montenegro.
<Wishing to promote their economic and financial relations> by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
74
Morocco.
<The State of the United Arab Emirates and the Kingdom of Morocco, wishing to develop and strengthen their economic relations> by concluding a convention to prevent double taxation and prevent tax evasion in matters of income and property taxes, have agreed on the following provisions:>.
75
Mozambique.
<The Government of the United Arab Emirates and the Government of the Republic of Mozambique, wishing to promote and strengthen their economic relations> by concluding a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes, have agreed as follows:>.
77
New Zealand.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
78
Nigeria.
“The Government of the United Arab Emirates and the Government of the Federal Republic of Nigeria”.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and capital gains, they have agreed as follows:
79
Pakistan.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes.
80
Palestine.
The Government of the United Arab Emirates and the Government of the State of Palestine, wishing to strengthen [sic] the conclusion of a convention to prevent double taxation and to prevent tax evasion of property and income taxes, have agreed as follows.
81
Panama.
<The Government of the Republic of Panama and the Government of the United Arab Emirates, wishing to promote their economic relations> by concluding a convention to prevent double taxation and prevent tax evasion in the area of income taxes, have agreed as follows:>.
82
Paraguay.
<The Government of the Republic of Paraguay and the United Arab Emirates; wishing to promote their economic relations> by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes; <have agreed on the following:>
83
Philippines.
<The Government of the Republic of the Philippines and the Government of the United Arab Emirates> wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes, have agreed as follows:>.
84
Poland.
<The Government of the Republic of Poland and the Government of the United Arab Emirates, wishing to promote and strengthen their economic relations> by concluding a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes, have agreed as follows:>.
85
Portugal.
<Wishing to promote their economic relations> by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
86
Romania.
<Wishing to encourage and improve their financial and investment cooperation> by concluding a convention to prevent double taxation and prevent tax evasion in the area of income taxes.
88
Rwanda.
<Wishing to promote their economic relations > by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;
89
Senegal.
<The Government of the United Arab Emirates and the Government of the Republic of Senegal, wishing to promote their economic relations> by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:>.
90
Serbia.
Desiring to conclude a convention to prevent double taxation of income taxes, <with a view to promoting stable conditions for the comprehensive development of economic and other cooperation, and investment between the two countries,>.
91
Seychelles.
<The Government of the United Arab Emirates and the Government of the Republic of Seychelles, wishing to promote and strengthen their economic relations> by concluding a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes, have agreed as follows:>.
92
Singapore.
<The Government of the Republic of Singapore and the Government of the United Arab Emirates>, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:>.
93
Slovak Republic.
<The Slovak Republic and the United Arab Emirates, wishing to promote and strengthen their economic relations> by concluding a convention to prevent double taxation and prevent tax evasion in the area of income taxes, have agreed as follows:>.
94
Slovenia.
<The Government of the Republic of Slovenia and the Government of the United Arab Emirates, wishing to promote their economic relations> by concluding a convention to prevent double taxation and prevent tax evasion in the area of income taxes,
95
South Africa.
<The Government of the United Arab Emirates and the Government of the Republic of South Africa, wishing to promote and strengthen their economic relations> by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
96
Spain.
<The Kingdom of Spain and the United Arab Emirates,> wishing to conclude a convention to avoid double taxation and prevent tax evasion in matters of income and property taxes, <have agreed the following:>.
97
Sri Lanka.
<The Government of the Democratic Socialist Republic of Sri Lanka and the Government of the United Arab Emirates>, wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes, have agreed as follows:>.
98
St. Kitts and Nevis.
<The Government of the United Arab Emirates and the Government of St. Kitts and Nevis>.
<Wishing to promote their economic relations by concluding a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes, they have agreed the following:>.
99
Sudan.
<The State of the United Arab Emirates and the Republic of Sudan, wishing to develop and strengthen their economic relations> by concluding a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes, have agreed on the following.
100
Switzerland.
DESIRING to conclude a convention to prevent double taxation of income taxes,
101
Syria.
<The Government of the State of the United Arab Emirates and the Government of the Arab Republic of Syria, wishing to strengthen their fraternal ties and develop their economic relations> by concluding a convention to prevent double taxation and prevent tax evasion in the area of income taxes.
102
Tajikistan.
Desiring to conclude a convention to avoid double taxation on income taxes, they have agreed on the following:
103
Thailand.
<The Government of the Kingdom of Thailand and the Government of the United Arab Emirates, wishing to promote and strengthen their economic relations> by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:>.
104
Tunisia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
105
Turkey.
Desiring to conclude a convention to avoid double taxation on income and property taxes.
106
Turkmenistan.
Desiring to conclude a convention to prevent double taxation of income and property taxes and to promote economic cooperation between the two countries,
107
Uganda.
<The Government of the United Arab Emirates and the Government of the Republic of Uganda, wishing to promote and strengthen their economic relations> by concluding a convention to prevent double taxation and prevent tax evasion in the area of income taxes.
109
United Kingdom.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion and avoidance of income taxes and capital gains.
110
Uruguay.
<The Government of the United Arab Emirates and the Eastern Republic of Uruguay>.
<Wishing to promote their economic relations> by concluding a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes, <have agreed to the following:>.
111
Uzbekistan.
<The Government of the United Arab Emirates and the Government of the Republic of Uzbekistan, wishing to promote and strengthen their economic relations> by concluding a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,
112
Venezuela.
<Wishing to promote their economic and financial relations> by concluding a convention to avoid double taxation and prevent tax evasion in the area of income and property taxes;
113
Vietnam.
<Wishing to promote and strengthen their economic relations> by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
114
Yemen.
The Government of the United Arab Emirates and the Government of the Republic of Yemen, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:
Notification of conventions included in the list that do not contain the text of the Preamble agreed upon in the Convention.
Under article 6.6 of the Convention, the United Arab Emirates considers that the following conventions do not contain in their Preamble reference to its desire to develop its economic relations or to strengthen tax cooperation.
Number of the agreement listed
Other Contracting Jurisdiction
1
Albania.
2
Algeria.
7
Armenia.
8
Austria.
9
Azerbaijan.
10
Bangladesh.
11
Barbados.
12
Belarus.
13
Belgium.
14
Belize.
15
Benin.
17
Bosnia and Herzegovina.
18
Brunei.
19
Bulgaria.
20
Burundi.
21
Cameroon.
22
Canada.
23
People's Republic of China.
24
Colombia.
27
Croatia.
28
Cyprus.
29
Czech Republic.
30
Ecuador.
31
Egypt.
32
Equatorial Guinea.
33
Estonia.
34
Ethiopia.
35
Fiji.
36
Finland.
37
France.
38
Gambia.
39
Georgia.
40
Germany.
41
Greece.
42
Guinea.
43
Hong Kong, China.
44
Hungary.
45
India.
46
Indonesia.
48
Ireland.
49
Italy.
50
Japan.
51
Jersey.
52
Jordan.
53
Kazakhstan.
54
Kenya.
55
Korea.
56
Kosovo.
57
Kyrgyzstan.
58
Latvia.
59
Lebanon.
60
Libya.
61
Liechtenstein.
62
Lithuania.
63
Luxembourg.
64
Macedonia, Yugoslav Republic of Macedonia.
65
Malaysia.
66
Maldives.
69
Malta.
70
Mauritius.
71
Mexico.
73
Montenegro.
74
Morocco.
75
Mozambique.
76
The Netherlands.
77
New Zealand.
78
Nigeria.
79
Pakistan.
81
Panama.
82
Paraguay.
83
Philippines.
84
Poland.
85
Portugal.
86
Romania.
87
Russia.
88
Rwanda.
89
Senegal.
91
Seychelles.
92
Singapore.
93
Slovak Republic.
94
Slovenia.
95
South Africa.
96
Spain.
97
Sri Lanka.
98
St. Kitts and Nevis.
100
Switzerland.
102
Tajikistan.
103
Thailand.
104
Tunisia.
105
Turkey.
106
Turkmenistan.
107
Uganda.
108
Ukraine.
109
United Kingdom.
110
Uruguay.
111
Uzbekistan.
112
Venezuela.
113
Vietnam.
Article 7. Measures to prevent the abuse of conventions.
Notification of choice of optional provisions.
Under article 7.17 of the Convention, the United Arab Emirates chooses to apply article 7.4.
Notification of existing provisions in the conventions included in the list.
Under article 7.17 (a) of the Convention, the United Arab Emirates considers that the following conventions are not subject to the reservation described in article 7.15 (b) and contain any of the provisions described in article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
4
Angola.
Article 31.1.
9
Azerbaijan.
Article 12.7.
16
Bermuda.
Article 31
18
Brunei.
Articles 10.5, 11.6 and 12.7.
19
Bulgaria.
Article 11.8.
24
Colombia.
Articles 10.8, 11.8 and 12.7.
26
Costa Rica.
Article 28(1)
30
Ecuador.
Articles 12.8 and 13.7.
33
Estonia.
Article 23
34
Ethiopia.
Article 12.8.
45
India.
Article 29
50
Japan.
Protocol. 11.
53
Kazakhstan.
Articles 11.7 and 12.7.
56
Kosovo.
Article 28
61
Liechtenstein.
Article 28
62
Lithuania.
Article 30
68
Mauritania.
Article 12.1.
72
Moldova.
Articles 10.6, 11.7, 12.7.
76
The Netherlands.
Article 10.9.
84
Poland.
Article 23. to.
85
Portugal.
Article 27(3)
86
Romania.
Articles 10.8, 11.9 and 12.7.
87
Russia.
Article 7
88
Rwanda.
Articles 11.6, 12.8, 13.7.
89
Senegal.
Articles 11.7, 12.7, 13.7, 23.3.
91
Seychelles.
Articles 10.5, 11.6 and 12.7.
95
South Africa.
Articles 10.6, 11.7, 12.7.
96
Spain.
Articles 10.7, 11.5 and 12.5.
107
Uganda.
Article 31
108
Ukraine.
Article 11.7.
109
United Kingdom.
Articles 10.6, 11.8, 12.5.
110
Uruguay.
Article 20.3.
Article 8. Transactions with dividends.
Reservation.
Under article 8.3 (a) of the Convention, the United Arab Emirates reserves the right not to apply any of the provisions of article 8 to its Covered Tax Agreements by the Convention.
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Reservation.
Under article 9.6 (a) of the Convention, the United Arab Emirates reserves the right not to apply article 9.1 to its Covered Tax Agreements by the Convention.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservation.
Under article 10.5 (a) of the Convention, the United Arab Emirates reserves the right not to apply any of the provisions of article 10 to its Covered Tax Agreements by the Convention.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Under article 11(3)(a) of the Convention, the United Arab Emirates reserves the right not to apply any of the provisions of article 11 to its Covered Tax Agreements by the Convention.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Reservation.
Under article 12.4 of the Convention, the United Arab Emirates reserves the right not to apply any of the provisions of article 12 to its Covered Tax Agreements by the Convention.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Reservation.
Under article 13.6 (a) of the Convention, the United Arab Emirates reserves the right not to apply any of the provisions of article 13 to its Covered Tax Agreements by the Convention.
Article 14. Fragmentation of contracts.
Reservation.
Under article 14(3)(a) of the Convention, the United Arab Emirates reserves the right not to apply any of the provisions of article 14 to its Covered Tax Agreements by the Convention.
Article 15. Definition of a person closely linked to an undertaking.
Reservation.
Under article 15.2 of the Convention, the United Arab Emirates reserves the right not to apply article 15 to any of its Covered Tax Agreements by the Convention to which the reservations described in articles 12.4, 13.6 (a) or 13.6 (c) and 14.3 (a) apply.
Article 16. Mutual agreement procedure.
There are no reservations.
Notification of existing provisions in the conventions included in the list.
Under article 16.6 (a) of the Convention, the United Arab Emirates considers that the following conventions contain one of the provisions described in article 16.4 (a)(i). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 26(1), first sentence.
2
Algeria.
Article 27(1), first sentence.
3
Andorra.
Article 25(1), first sentence.
4
Angola.
Article 26(1), first sentence.
5
Antigua and Barbuda.
Article 25(1), first sentence.
6
Argentina.
Article 27(1), first sentence.
7
Armenia.
Article 26(1), first sentence.
8
Austria.
Article 26(1), first sentence.
9
Azerbaijan.
Article 26(1), first sentence.
10
Bangladesh.
Article 27(1), first sentence.
11
Barbados.
Article 25(1), first sentence.
12
Belarus.
Article 25(1), first sentence.
13
Belgium.
Article 25(1), first sentence.
14
Belize.
Article 25(1), first sentence.
15
Benin.
Article 25(1), first sentence.
16
Bermuda.
Article 25(1), first sentence.
17
Bosnia and Herzegovina.
Article 27(1), first sentence.
18
Brunei.
Article 25(1), first sentence.
19
Bulgaria.
Article 27(1), first sentence.
20
Burundi.
Article 25(1), first sentence.
21
Cameroon.
Article 25(1), first sentence.
22
Canada.
Article 26(1), first sentence.
23
China.
Article 25(1), first sentence.
24
Colombia.
Article 24(1), first sentence.
25
Union of the Comoros.
Article 28(1), first sentence.
26
Costa Rica.
Article 25(1), second sentence.
27
Croatia.
Article 26(1), first sentence.
28
Cyprus.
Article 24(1), first sentence.
29
Czech Republic.
Article 25(1), first sentence.
30
Ecuador.
Article 26(1), first sentence.
31
Egypt.
Article 27.1.
32
Equatorial Guinea.
Article 26(1), first sentence.
33
Estonia.
Article 26(1), first sentence.
34
Ethiopia.
Article 26(1), first sentence.
35
Fiji.
Article 25(1), first sentence.
36
Finland.
Article 24(1), first sentence.
37
France.
Article 21(1), first sentence.
38
Gambia.
Article 26(1), first sentence.
39
Georgia.
Article 28(1), first sentence.
40
Germany.
Article 24(1), first sentence.
41
Greece.
Article 26(1), first sentence.
42
Guinea.
Article 26(1), first sentence.
43
Hong Kong.
Article 23(1), first sentence.
44
Hungary.
Article 25(1), first sentence.
45
India.
Article 27(1), first sentence.
46
Indonesia.
Article 25(1), first sentence.
48
Ireland.
Article 23(1), first sentence.
49
Italy.
Article 25(1), first sentence.
50
Japan.
Article 24(1), first sentence.
51
Jersey.
Article 25(1), first sentence.
52
Jordan.
Article 27(1), first sentence.
53
Kazakhstan.
Article 26(1), first sentence.
54
Kenya.
Article 26(1), first sentence.
55
Korea.
Article 26(1), first sentence.
56
Kosovo.
Article 25(1), first sentence.
57
Kyrgyzstan.
Article 25(1), first sentence.
58
Latvia.
Article 29(1), first sentence.
59
Lebanon.
Article 27(1), first sentence.
60
Libya.
Article 27(1), first sentence.
61
Liechtenstein.
Article 25(1), first sentence.
62
Lithuania.
Article 26(1), first sentence.
63
Luxembourg.
Article 25(1), first sentence.
64
Macedonia, Yugoslav Republic of Macedonia.
Article 24(1), first sentence.
65
Malaysia.
Article 25(1), first sentence.
66
Maldives.
Article 24(1), first sentence.
67
Mali.
Article 25(1), first sentence.
68
Mauritania.
Article 26(1), first sentence.
69
Malta.
Article 24(1), first sentence.
70
Mauritius.
Article 25(1), first sentence.
71
Mexico.
Article 25(1), first sentence.
72
Moldova.
Article 24(1), first sentence.
73
Montenegro.
Article 25(1), first sentence.
74
Morocco.
Article 27(1), first sentence.
75
Mozambique.
Article 27(1), first sentence.
76
The Netherlands.
Article 24(1), first sentence.
77
New Zealand.
Article 24(1), first sentence.
78
Nigeria.
Article 26(1), first sentence.
79
Pakistan.
Article 26(1), first sentence.
81
Panama.
Article 26(1), first sentence.
82
Paraguay.
Article 24(1), first sentence.
83
Philippines.
Article 25(1), first sentence.
84
Poland.
Article 26(1), first sentence.
85
Portugal.
Article 25(1), first sentence.
86
Romania.
Article 24(1), first sentence.
87
Russia.
Article 8.1, first sentence.
88
Rwanda.
Article 25(1), first sentence.
89
Senegal.
Article 26(1), first sentence.
90
Serbia.
Article 24(1), first sentence.
91
Seychelles.
Article 25(1), first sentence.
92
Singapore.
Article 25(1), first sentence.
93
Slovak Republic.
Article 24(1), first sentence.
94
Slovenia.
Article 24(1), first sentence.
95
South Africa.
Article 24(1), first sentence.
96
Spain.
Article 24(1), first sentence.
97
Sri Lanka.
Article 27(1), first sentence.
98
St. Kitts and Nevis.
Article 25(1), first sentence.
100
Switzerland.
Article 24(1), first sentence.
102
Tajikistan.
Article 25(1), first sentence.
103
Thailand.
Article 25(1), first sentence.
104
Tunisia.
Article 24(1), first sentence.
105
Turkey.
Article 26.1.
106
Turkmenistan.
Article 25(1), first sentence.
107
Uganda.
Article 28(1), first sentence.
108
Ukraine.
Article 27(1), first sentence.
109
United Kingdom.
Article 23(1), first sentence.
110
Uruguay.
Article 24(1), first sentence.
111
Uzbekistan.
Article 26(1), first sentence.
112
Venezuela.
Article 27(1), first sentence.
113
Vietnam.
Article 25(1), first sentence.
In accordance with article 16.6 (b)(i) of the Convention, the United Arab Emirates considers that the following conventions contain a provision determining that the cases to which the first sentence of article 16.1 applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax agreement covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
22.
Canada
Article 26(1), second sentence
37.
France
Article 21(1), second sentence
45.
India
Article 27(1), second sentence
46.
Indonesia
Article 25(1), second sentence
49.
Italy
Article 25(1), second sentence
54.
Kenya
Article 26(1), second sentence
91.
Seychelles
Article 25(1), second sentence
Under article 16.6 (b)(ii) of the Convention, the United Arab Emirates considers that the following conventions contain a provision that determines that the cases to which the first sentence of article 16.1 applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 26(1), second sentence.
2
Algeria.
Article 27(1), second sentence.
3
Andorra.
Article 25(1), second sentence.
4
Angola.
Article 26(1), second sentence.
5
Antigua and Barbuda.
Article 25(1), second sentence.
6
Argentina.
Article 27(1), second sentence.
7
Armenia.
Article 26(1), second sentence.
8
Austria.
Article 26(1), second sentence.
9
Azerbaijan.
Article 26(1), second sentence.
10
Bangladesh.
Article 27(1), second sentence.
11
Barbados.
Article 25(1), second sentence.
12
Belarus.
Article 25(1), second sentence.
13
Belgium.
Article 25(1), second sentence.
14
Belize.
Article 25(1), second sentence.
15
Benin.
Article 25(1), second sentence.
16
Bermuda.
Article 25(1), second sentence.
17
Bosnia and Herzegovina.
Article 27(1), second sentence.
18
Brunei.
Article 25(1), second sentence.
19
Bulgaria.
Article 27(1), second sentence.
20
Burundi.
Article 25(1), second sentence.
21
Cameroon.
Article 25(1), first sentence.
23
China.
Article 25(1), second sentence.
24
Colombia.
Article 24(1), second sentence.
25
Union of the Comoros.
Article 28(1), second sentence.
26
Costa Rica.
Article 25(1), second sentence.
27
Croatia.
Article 26(1), second sentence.
28
Cyprus.
Article 24(1), second sentence.
29
Czech Republic.
Article 25(1), second sentence.
30
Ecuador.
Article 26(1), second sentence.
32
Equatorial Guinea.
Article 26(1), second sentence.
33
Estonia.
Article 26(1), second sentence.
34
Ethiopia.
Article 26(1), second sentence.
35
Fiji.
Article 25(1), second sentence.
36
Finland.
Article 24(1), second sentence.
38
Gambia.
Article 26(1), second sentence.
39
Georgia.
Article 28(1), second sentence.
40
Germany.
Article 24(1), second sentence.
41
Greece.
Article 26(1), second sentence.
42
Guinea.
Article 26(1), second sentence.
43
Hong Kong.
Article 23(1), second sentence.
44
Hungary.
Article 25(1), second sentence.
48
Ireland.
Article 23(1), second sentence.
50
Japan.
Article 24(1), second sentence.
51
Jersey.
Article 25(1), second sentence.
52
Jordan.
Article 27(1), second sentence.
53
Kazakhstan.
Article 26(1), second sentence.
55
Korea.
Article 26(1), second sentence.
56
Kosovo.
Article 25(1), second sentence.
57
Kyrgyzstan.
Article 25(1), second sentence.
58
Latvia.
Article 29(1), second sentence.
59
Lebanon.
Article 27(1), second sentence.
60
Libya.
Article 27(1), second sentence.
61
Liechtenstein.
Article 25(1), second sentence.
62
Lithuania.
Article 26(1), second sentence.
63
Luxembourg.
Article 25(1), second sentence.
64
Macedonia, Yugoslav Republic of Macedonia.
Article 24(1), second sentence.
65
Malaysia.
Article 25(1), second sentence.
66
Maldives.
Article 24(1), second sentence.
67
Mali.
Article 25(1), second sentence.
68
Mauritania.
Article 26(1), second sentence.
69
Malta.
Article 24(1), second sentence.
70
Mauritius.
Article 25(1), second sentence.
71
Mexico.
Article 25(1), second sentence.
72
Moldova.
Article 24(1), second sentence.
73
Montenegro.
Article 25(1), second sentence.
74
Morocco.
Article 27(1), second sentence.
75
Mozambique.
Article 27(1), second sentence.
76
The Netherlands.
Article 24(1), second sentence.
77
New Zealand.
Article 24(1), second sentence.
78
Nigeria.
Article 26(1), second sentence.
79
Pakistan.
Article 26(1), second sentence.
81
Panama.
Article 26(1), second sentence.
82
Paraguay.
Article 24(1), second sentence.
83
Philippines.
Article 25(1), second sentence.
84
Poland.
Article 26(1), second sentence.
85
Portugal.
Article 25(1), second sentence.
86
Romania.
Article 24(1), second sentence.
87
Russia.
Article 8.1, second sentence.
88
Rwanda.
Article 25(1), second sentence.
89
Senegal.
Article 26(1), second sentence.
90
Serbia.
Article 24(1), second sentence.
92
Singapore.
Article 25(1), second sentence.
93
Slovak Republic.
Article 24(1), second sentence.
94
Slovenia.
Article 24(1), second sentence.
95
South Africa.
Article 24(1), second sentence.
96
Spain.
Article 24(1), second sentence.
97
Sri Lanka.
Article 27(1), second sentence.
98
St. Kitts and Nevis.
Article 25(1), second sentence.
100
Switzerland.
Article 24(1), second sentence.
102
Tajikistan.
Article 25(1), second sentence.
103
Thailand.
Article 25(1), second sentence.
104
Tunisia.
Article 24(1), second sentence.
106
Turkmenistan.
Article 25(1), second sentence.
107
Uganda.
Article 28(1), second sentence.
108
Ukraine.
Article 27(1), second sentence.
109
United Kingdom.
Article 23(1), second sentence.
110
Uruguay.
Article 24(1), second sentence.
111
Uzbekistan.
Article 26(1), second sentence.
112
Venezuela.
Article 27(1), second sentence.
113
Vietnam.
Article 25(1), second sentence.
Notification of listed conventions that do not contain certain provisions.
Under article 16.6 (c)(ii) of the Convention, the United Arab Emirates considers that the following conventions do not contain any of the provisions described in article 16.4 (b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
6
Argentina.
13
Belgium.
22
Canada.
24
Colombia.
31
Egypt.
46
Indonesia.
49
Italy.
65
Malaysia.
71
Mexico.
81
Panama.
84
Poland.
92
Singapore.
96
Spain.
97
Sri Lanka.
100
Switzerland.
103
Thailand.
104
Tunisia.
105
Turkey.
Under article 16.6(d)(ii) of the Convention, the United Arab Emirates considers that the following conventions do not contain any of the provisions described in article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
6
Argentina.
13
Belgium.
49
Italy.
54
Kenya.
57
Kyrgyzstan.
77
New Zealand.
85
Portugal.
87
Russia.
91
Seychelles.
Article 17. Correlative adjustments.
Notification of existing provisions in the conventions included in the list.
Under article 17.4 of the Convention, the United Arab Emirates considers that the following conventions contain one of the provisions described in article 17.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 9.2.
2
Algeria.
Article 9.2.
3
Andorra.
Article 10.2.
4
Angola.
Article 10.2.
5
Antigua and Barbuda.
Article 10.2.
6
Argentina.
Article 9.2.
7
Armenia.
Article 9.2.
8
Austria.
Article 9.2.
9
Azerbaijan.
Article 10.2.
10
Bangladesh.
Article 10.2.
11
Barbados.
Article 10.2.
12
Belarus.
Article 9.2.
14
Belize.
Article 10.2.
15
Benin.
Article 10.2.
16
Bermuda.
Article 10.2.
17
Bosnia and Herzegovina.
Article 9.2.
18
Brunei.
Article 9.2.
19
Bulgaria.
Article 9.2.
20
Burundi.
Article 10.2.
21
Cameroon.
Article 10.2.
22
Canada.
Article 9.2.
23
People's Republic of China.
Article 9.2.
24
Colombia.
Article 9.2.
25
Union of the Comoros.
Article 10.2.
26
Costa Rica.
Article 9.2.
27
Croatia.
Article 10.2.
28
Cyprus.
Article 10.2.
30
Ecuador.
Article 10.2.
31
Egypt.
Article 9.2.
32
Equatorial Guinea.
Article 9.2.
33
Estonia.
Article 9.2.
34
Ethiopia.
Article 10.2.
35
Fiji.
Article 10.2.
37
France.
Article 7.A.2.
38
Gambia.
Article 10.2.
39
Georgia.
Article 10.2.
40
Germany.
Article 9.2.
41
Greece.
Article 9.2.
42
Guinea.
Article 9.2.
43
Hong Kong, China.
Article 9.2.
44
Hungary.
Article 10.2.
46
Indonesia.
Article 9.2.
48
Ireland.
Article 10.2.
50
Japan.
Article 9.2.
51
Jersey.
Article 10.2.
52
Jordan.
Article 9.2.
53
Kazakhstan.
Article 9.2.
54
Kenya.
Article 10.2.
55
Korea.
Article 9.2.
56
Kosovo.
Article 9.2.
57
Kyrgyzstan.
Article 9.2.
58
Latvia.
Article 9.2.
59
Lebanon.
Article 9.2.
60
Libya.
Article 11(2).
61
Liechtenstein.
Article 9.2.
63
Luxembourg.
Article 9.2.
64
Macedonia, Yugoslav Republic of Macedonia.
Article 9.2.
66
Maldives.
Article 10.2.
67
Mali.
Article 10.2.
68
Mauritania.
Article 10.2.
69
Malta.
Article 9.2.
70
Mauritius.
Article 9.2.
71
Mexico.
Article 9.2.
72
Moldova.
Article 9.2.
73
Montenegro.
Article 10.2.
74
Morocco.
Article 9.2.
75
Mozambique.
Article 9.2.
76
The Netherlands.
Article 9.2.
77
New Zealand.
Article 10.2.
78
Nigeria.
Article 10.2.
79
Pakistan.
Article 9.2.
81
Panama.
Article 10.2.
82
Paraguay.
Article 10.2.
83
Philippines.
Article 9.2.
84
Poland.
Article 9.2.
85
Portugal.
Article 9.2.
86
Romania.
Article 9.2.
88
Rwanda.
Article 10.2.
89
Senegal.
Article 10.2.
90
Serbia.
Article 9.2.
92
Singapore.
Article 9.2.
93
Slovak Republic.
Article 10.2.
94
Slovenia.
Article 9.2.
96
Spain.
Article 9.2.
98
St. Kitts and Nevis.
Article 10.2.
102
Tajikistan.
Article 9.2.
103
Thailand.
Article 9.2.
105
Turkey.
Article 9.2.
106
Turkmenistan.
Article 9.2.
107
Uganda.
Article 9.2.
108
Ukraine.
Article 9.2.
109
United Kingdom.
Article 9.2.
110
Uruguay.
Article 9.2.
111
Uzbekistan.
Article 9.2.
112
Venezuela.
Article 10.2.
Slovakia
Reservations and notifications made by the Slovak Republic confirmed at the time of deposit of the instrument of ratification, acceptance or approval, in accordance with articles 28.6 and 29.3 of the Convention
Article 2. Interpretation of terms.
Notification. Conventions covered by the Multilateral Convention.
In accordance with Article 2.1(a)(ii) of the Convention, the Slovak Republic wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/amending instrument
Date of signature
Date of entry into force
1
Convention between the Government of the Slovak Republic and the Government of the Kingdom of Belgium to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Kingdom of Belgium.
Original.
15-01-1997
13-06-2000
2
Agreement between the Government of the Socialist Republic of Czechoslovakia and the Government of the Republic of Cyprus to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Cyprus.
Original.
15-04-1980
30-12-1980
3
Convention between the Slovak Republic and the Republic of Estonia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Republic of Estonia.
Original.
21-10-2003
29-03-2006
4
Convention between the Slovak Republic and Ireland to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Ireland.
Original.
08-06-1999
30-12-1999
5
Convention between the Government of the Slovak Republic and the Government of Malaysia to prevent double taxation and prevent tax evasion in the area of income taxes.
Malaysia.
Original.
25-05-2015
11-04-2016
6
Convention between the Slovak Republic and Malta to prevent double taxation and to prevent tax evasion in the area of income taxes.
Malta.
Original.
07-09-1999
20-08-2000
7
Convention between the Socialist Republic of Czechoslovakia and the Kingdom of the Netherlands to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Kingdom of the Netherlands.
Original.
04-03-1974
05-11-1974
Instrument amending 1.
16-02-1996
19-12-1996
Instrument amending 2.
07-06-2010
01-12-2010
8
Agreement between the Government of the Slovak Republic and the Government of the Republic of Singapore to prevent double taxation and to prevent tax evasion in respect of income taxes.
Republic of Singapore.
Original.
09-05-2005
12-06-2006
9
Convention between the Slovak Republic and the Swiss Confederation on the avoidance of double taxation on income and property taxes.
Swiss Confederation.
Original.
14-02-1997
23-12-1997
Instrument amending 1.
08-02-2011
08-08-2012
10
Convention between the Government of the Czech and Slovak Federal Republic and the Government of the United Kingdom of Great Britain and Northern Ireland to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
United Kingdom of Great Britain and Northern Ireland.
Original.
05-11-1990
20-12-1991
11
Convention between the Socialist Republic of Czechoslovakia and the Republic of Austria to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Republic of Austria.
Original.
07-03-1978
12-02-1979
12
Convention between the Slovak Republic and the Republic of Hungary to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Republic of Hungary.
Original.
05-08-1994
21-12-1995
13
Convention between the Socialist Republic of Czechoslovakia and the Kingdom of Sweden to prevent double taxation of income and property taxes.
Kingdom of Sweden.
Original.
16-02-1979
08-10-1980
14
Convention between the Slovak Republic and the Republic of Bulgaria to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Republic of Bulgaria.
Original.
12-11-1999
02-05-2001
15
Convention between the Slovak Republic and the Republic of Latvia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Republic of Latvia.
Original.
11-03-1999
12-06-2000
16
Convention between the Slovak Republic and the Republic of Lithuania to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Republic of Lithuania.
Original.
15-03-2001
16-12-2002
17
Convention between the Government of the Slovak Republic and the Government of Romania to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Romania.
Original.
03-03-1994
29-12-1995
18
Agreement between the Government of the Socialist Republic of Czechoslovakia and the Government of the Kingdom of Denmark to prevent double taxation of income and property taxes.
Kingdom of Denmark.
Original.
05-05-1982
27-12-1982
Instrument amending 1.
11-09-1992
18-12-1992
19
Agreement between the Government of the Socialist Republic of Czechoslovakia and the Government of the Grand Duchy of Luxembourg to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Grand Duchy of Luxembourg.
Original.
18-03-1991
30-12-1992
20
Agreement between the Government of the Socialist Republic of Czechoslovakia and the Government of the Federative Republic of Brazil to prevent double taxation and to prevent tax evasion in respect of income taxes.
Federative Republic of Brazil.
Original.
26-08-1986
14-11-1990
21
Convention between the Slovak Republic and Australia to prevent double taxation and prevent tax evasion in the area of income taxes.
Australia.
Original.
24-08-1999
22-12-1999
22
Convention between the Government of the Slovak Republic and the Government of Canada to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Canada.
Original.
22-05-2001
18-12-2001
23
Agreement between the Government of the Socialist Republic of Czechoslovakia and the Government of the People's Republic of China to prevent double taxation and to prevent tax evasion in respect of income taxes.
People's Republic of China.
Original.
11-06-1987
23-12-1987
24
Convention between the Slovak Republic and the Republic of Croatia to prevent double taxation of income and property taxes.
Croatia.
Original.
12-02-1996
14-11-1996
25
Convention between the Slovak Republic and the Czech Republic to prevent double taxation and prevent tax evasion in the area of income and property taxes.
Czech Republic.
Original.
26-03-2002
14-07-2003
26
Convention between the Government of the Slovak Republic and the Government of the Republic of Finland to prevent double taxation and prevent tax evasion in the area of income taxes.
Republic of Finland.
Original.
15-02-1999
06-05-2000
27
Agreement between the Government of the Socialist Republic of Czechoslovakia and the Government of the French Republic to prevent double taxation of income taxes.
French Republic.
Original.
01-06-1973
25-01-1975
28
Convention between the Slovak Republic and Georgia on the prevention of double taxation and tax evasion in respect of income and property taxes.
Georgia.
Original.
27-10-2011
29-07-2012
29
Convention between the Socialist Republic of Czechoslovakia and the Federal Republic of Germany to prevent double taxation on income and property taxes.
Germany.
Original.
19-12-1980
17-11-1983
30
Agreement between the Socialist Republic of Czechoslovakia and the Hellenic Republic to prevent double taxation and to prevent tax evasion in the area of income taxes.
Greece.
Original.
23-10-1986
23-05-1989
31
Convention between the Slovak Republic and the Republic of Iceland to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Republic of Iceland.
Original.
15-04-2002
19-06-2003
32
Agreement between the Government of the Socialist Republic of Czechoslovakia and the Government of India to prevent double taxation and to prevent tax evasion in respect of income taxes.
India.
Original.
27-01-1986
13-03-1987
33
Agreement between the Government of the Slovak Republic and the Government of the Republic of Indonesia to prevent double taxation and to prevent tax evasion in respect of income taxes.
Indonesia.
Original.
12-10-2000
30-01-2001
34
Convention between the Government of the Slovak Republic and the Government of the State of Israel to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
State of Israel.
Original.
08-09-1999
23-05-2000
35
Agreement between the Socialist Republic of Czechoslovakia and the Italian Republic to prevent double taxation of income taxes and to prevent tax evasion.
Italian Republic.
Original.
05-05-1981
26-06-1984
36
Convention between the Socialist Republic of Czechoslovakia and Japan to prevent double taxation of income taxes.
Japan.
Original.
11-10-1977
25-11-1978
37
Convention between the Slovak Republic and the Republic of Kazakhstan to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Republic of Kazakhstan.
Original.
21-03-2007
28-07-2010
38
Convention between the Slovak Republic and the Republic of Korea to prevent double taxation and prevent tax evasion in the area of income taxes.
Republic of Korea.
Original.
27-08-2001
08-07-2003
39
Agreement between the Slovak Republic and the United Mexican States to prevent double taxation and to prevent tax evasion in the area of income taxes.
Mexican United States.
Original.
13-05-2006
28-09-2007
40
Convention between the Slovak Republic and the Republic of Moldova to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Republic of Moldova.
Original.
25-11-2003
17-09-2006
41
Agreement between the Government of the Socialist Republic of Czechoslovakia and the Government of the Federal Republic of Nigeria to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Federal Republic of Nigeria.
Original.
31-08-1989
02-12-1990
42
Agreement between the Government of the Socialist Republic of Czechoslovakia and the Government of the Kingdom of Norway to prevent double taxation and to prevent tax evasion in respect of income taxes and other series of taxes.
Kingdom of Norway.
Original.
27-06-1979
28-12-1979
43
Convention between the Slovak Republic and the Republic of Poland to prevent double taxation of income and property taxes.
Republic of Poland.
Original.
18-08-1994
21-12-1995
Instrument amending 1.
01-08-2013
01-08-2014
44
Convention between the Slovak Republic and the Portuguese Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Portuguese Republic.
Original.
05-06-2001
02-11-2004
45
Convention between the Government of the Slovak Republic and the Government of the Russian Federation on the avoidance of double taxation on income and property taxes.
Russian Federation.
Original.
24-06-1994
01-05-1997
46
Convention between the Slovak Republic and the Federal Republic of Yugoslavia to prevent double taxation of income and property taxes.
Federal Republic of Yugoslavia (Montenegro).
Original.
26-02-2001
15-10-2001
47
Convention between the Slovak Republic and the Federal Republic of Yugoslavia to prevent double taxation of income and property taxes.
Federal Republic of Yugoslavia (Serbia).
Original.
26-02-2001
15-10-2001
48
Convention between the Slovak Republic and the Government of the Republic of Slovenia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Republic of Slovenia.
Original.
14-05-2003
11-07-2004
49
Convention between the Slovak Republic and the Republic of South Africa to prevent double taxation and prevent tax evasion in the area of income taxes.
Republic of South Africa.
Original.
28-05-1998
30-06-1999
50
Agreement between the Socialist Republic of Czechoslovakia and Spain to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
Spain.
Original.
08-05-1980
05-06-1981
51
Agreement between the Government of the Socialist Republic of Czechoslovakia and the Government of the Republic of Sri Lanka to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Republic of Sri Lanka.
Original.
26-07-1978
19-06-1979
52
Agreement between the Government of the Socialist Republic of Czechoslovakia and the Government of the Republic of Tunisia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Republic of Tunisia.
Original.
14-03-1990
25-10-1991
53
Convention between the Slovak Republic and the Republic of Turkey to prevent double taxation and prevent tax evasion in the area of income taxes.
Republic of Turkey.
Original.
02-04-1997
02-12-1999
54
Convention between the Government of the Slovak Republic and the Government of Ukraine to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Ukraine.
Original.
23-01-1996
22-11-1996
55
Convention between the Slovak Republic and the United States of America to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
United States of America.
Original.
08-10-1993
29-12-1993
56
Agreement between the Government of the Slovak Republic and the Government of the Socialist Republic of Vietnam to prevent double taxation and prevent tax evasion in the area of income taxes.
Socialist Republic of Vietnam.
Original.
27-10-2008
29-07-2009
57
Convention between the Government of the Slovak Republic and the Government of the Republic of Belarus to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Republic of Belarus.
Original.
12-07-1999
05-07-2000
58
Convention between the Socialist Republic of Czechoslovakia and the Socialist Federal Republic of Yugoslavia to prevent double taxation of income and property taxes.
Bosnia and Herzegovina.
Original.
02-11-1981
17-04-1983
59
Convention between the Government of the Slovak Republic and the Government of the State of Kuwait to prevent double taxation and to prevent tax evasion in respect of income taxes.
State of Kuwait.
Original.
13-11-2012
21-04-2014
60
Convention between the Government of the Slovak Republic and the Government of the Great Socialist People's Libyan Arab Jamahiriya to prevent double taxation and to prevent tax evasion in respect of income taxes.
Great Socialist People's Libyan Arab Jamahiriya.
Original.
20-02-2009
21-06-2010
61
Convention between the Government of the Slovak Republic and the Government of the Republic of Macedonia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Republic of Macedonia.
Original.
05-10-2009
27-04-2010
62
Convention between the Government of the Slovak Republic and the Government of the Syrian Arab Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Syrian Arab Republic.
Original.
18-02-2009
27-02-2010
63
Convention between the Government of the Slovak Republic and the Government of Turkmenistan to prevent double taxation of income and property taxes.
Turkmenistan.
Original.
26-03-1996
26-06-1998
64
Convention between the Government of the Slovak Republic and the Government of the Republic of Uzbekistan to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Republic of Uzbekistan.
Original.
06-03-2003
17-10-2003
Article 3. Transparent entities.
Notification of existing provisions in the conventions included in the list.
Pursuant to Article 3.6 of the Convention, the Slovak Republic considers that the following convention contains one of the provisions described in Article 3.4 which are not subject to any of the reservations provided for in Article 3.5(c) to (e). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
55
United States of America.
Article 4.2(b).
Article 4. Entities with double residence.
Notification of existing provisions in the conventions included in the list.
Pursuant to Article 4.4 of the Convention, the Slovak Republic considers that the following conventions contain any of the provisions described in Article 4.2 which are not subject to any of the reservations provided for in Article 4.3(b) to (d). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Kingdom of Belgium.
Article 4.3.
2
Cyprus.
Article 4.3.
3
Republic of Estonia.
Article 4.3.
4
Ireland.
Article 4.3.
5
Malaysia.
Article 4.3.
6
Malta.
Article 4.3.
7
Kingdom of the Netherlands.
Article 4.4.
8
Republic of Singapore.
Article 4.3.
9
Swiss Confederation.
Article 4.3.
10
United Kingdom of Great Britain and Northern Ireland.
Article 4.3.
11
Republic of Austria.
Article 4.3.
12
Republic of Hungary.
Article 4.3.
13
Kingdom of Sweden.
Article 4.3.
14
Republic of Bulgaria.
Article 4.3.
15
Republic of Latvia.
Article 4.3.
16
Republic of Lithuania.
Article 4.3.
17
Romania.
Article 4.3.
18
Kingdom of Denmark.
Article 4.3.
19
Grand Duchy of Luxembourg.
Article 4.3.
20
Federative Republic of Brazil.
Article 4.3.
21
Australia.
Article 4.5.
22
Canada.
Article 4.3 and 4.4.
23
People's Republic of China.
Article 4.3.
24
Croatia.
Article 4.3.
25
Czech Republic.
Article 4.3.
26
Republic of Finland.
Article 4.3.
27
French Republic.
Article 4.3.
28
Georgia.
Article 4.3.
29
Germany.
Article 4.3.
30
Greece.
Article 4.3.
31
Republic of Iceland.
Article 4.3.
32
India.
Article 4.3.
33
Indonesia.
Article 4.3.
34
State of Israel.
Article 4.3.
35
Italian Republic.
Article 4.3.
36
Japan.
Article 4.3.
37
Republic of Kazakhstan.
Article 4.3.
38
Republic of Korea.
Article 4.3.
39
Mexican United States.
Article 4.3.
40
Republic of Moldova.
Article 4.3.
41
Federal Republic of Nigeria.
Article 4.3.
42
Kingdom of Norway.
Article 4.3.
43
Republic of Poland.
Article 4.3.
44
Portuguese Republic.
Article 4.3.
45
Russian Federation.
Article 4.3.
46
Federal Republic of Yugoslavia (Montenegro).
Article 4.3.
47
Federal Republic of Yugoslavia (Serbia).
Article 4.3.
48
Republic of Slovenia.
Article 4.3.
49
Republic of South Africa.
Article 4.3.
50
Spain.
Article 4.3.
51
Republic of Sri Lanka.
Article 3.2.
52
Republic of Tunisia.
Article 4.3.
53
Republic of Turkey.
Article 4.3.
54
Ukraine.
Article 4.3.
55
United States of America.
Articles 4.5 and 4.6.
56
Socialist Republic of Vietnam.
Article 4.3.
57
Republic of Belarus.
Article 4.3.
58
Bosnia and Herzegovina.
Article 4.3.
59
State of Kuwait.
Article 4.4.
60
Great Socialist People's Libyan Arab Jamahiriya.
Article 4.3.
61
Republic of Macedonia.
Article 4.3.
62
Syrian Arab Republic.
Article 4.3.
63
Turkmenistan.
Article 4.3.
64
Republic of Uzbekistan.
Article 4.3.
Article 5. Application of methods to eliminate double taxation.
Notification of choice of optional provisions.
In accordance with Article 5.10 of the Convention, the Slovak Republic chooses to apply Option C in accordance with Article 5.1.
Notification of existing provisions in the conventions listed for those Jurisdictions that choose Option C.
Pursuant to Article 5.10 of the Convention, the Slovak Republic considers that the following conventions contain one of the provisions described in Article 5.7. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
2
Cyprus.
Article 23.1.
7
Kingdom of the Netherlands.
Article 25.B.
10
United Kingdom of Great Britain and Northern Ireland.
Article 22(2)
11
Republic of Austria.
Article 23.1.
13
Kingdom of Sweden.
Article 23.1.
18
Kingdom of Denmark.
Article 23(2)
19
Grand Duchy of Luxembourg.
Article 23.1.
20
Federative Republic of Brazil.
Article 23(2)
23
People's Republic of China.
Article 23.1.
27
French Republic.
Article 25.B.
29
Germany.
Article 23(2)
30
Greece.
Article 22(2)
32
India.
Article 23
35
Italian Republic.
Article 23(2)
36
Japan.
Article 23.b)(i).
41
Federal Republic of Nigeria.
Article 22(2)
42
Kingdom of Norway.
Article 23.1.
46
Federal Republic of Yugoslavia (Montenegro).
Article 23(2)
47
Federal Republic of Yugoslavia (Serbia).
Article 23(2)
50
Spain.
Article 23(2)
51
Republic of Sri Lanka.
Article 19(3)
52
Republic of Tunisia.
Article 23. to.
58
Bosnia and Herzegovina.
Article 23(2)
Article 6. Purpose of the Covered Tax Agreements.
Notification of the text of the Preamble existing in the conventions included in the list.
Pursuant to article 6.5 of the Convention, the Slovak Republic considers that the following conventions do not fall within the scope of a reservation made under article 6.4 and contain in the Preamble the wording referred to in article 6.2. The text of the relevant paragraph of the Preamble is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
1
Kingdom of Belgium.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
2
Cyprus.
‘Responsible for the need to facilitate trade and promote economic cooperation in accordance with the Final Act of the Conference on Security and Cooperation in Europe,
have decided to conclude this Convention in order to avoid double taxation and to prevent tax evasion in respect of income and property taxes.’;
3
Republic of Estonia.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
4
Ireland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains,'.
5
Malaysia.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
6
Malta.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;
7
Kingdom of the Netherlands.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
8
Republic of Singapore.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
9
Swiss Confederation.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
10
United Kingdom of Great Britain and Northern Ireland.
'Wishing to conclude a convention to prevent double taxation of income taxes and capital gains;'.
11
Republic of Austria.
"Responsible for the need to facilitate trade and promote economic cooperation in accordance with the Final Act of the Conference on Security and Cooperation in Europe, they have decided to conclude a convention to avoid double taxation on income and property taxes."
12
Republic of Hungary.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
13
Kingdom of Sweden.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
14
Republic of Bulgaria.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
15
Republic of Latvia.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
16
Republic of Lithuania.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
17
Romania.
'Wishing to promote and strengthen their economic relations by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes'.
18
Kingdom of Denmark.
'In order to avoid double taxation on income and property taxes, the following Convention has been concluded:'.
19
Grand Duchy of Luxembourg.
'Wishing to conclude a convention to prevent double taxation and to prevent tax fraud in the area of income and property taxes'.
20
Federative Republic of Brazil.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
21
Australia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
22
Canada.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
23
People's Republic of China.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;'.
24
Croatia.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
25
Czech Republic.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
26
Republic of Finland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
27
French Republic.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
28
Georgia.
"Wishing to promote and strengthen economic, cultural and scientific relations by concluding a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes."
29
Germany.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
30
Greece.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
31
Republic of Iceland.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
32
India.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
33
Indonesia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
34
State of Israel.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
35
Italian Republic.
'Wishing to conclude a convention to prevent double taxation of income taxes and to prevent tax evasion'.
36
Japan.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
37
Republic of Kazakhstan.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
38
Republic of Korea.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
39
Mexican United States.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;
40
Republic of Moldova.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
41
Federal Republic of Nigeria.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains,'.
42
Kingdom of Norway.
‘Responsible for the need to facilitate trade and promote economic cooperation in accordance with the Final Act of the Conference on Security and Cooperation in Europe,
wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’.
43
Republic of Poland.
'Wishing to promote its economic relations by removing tax obstacles and having decided to conclude a convention to prevent double taxation on income and property taxes'.
44
Portuguese Republic.
‘The Slovak Republic and the Portuguese Republic, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’.
45
Russian Federation.
'Wishing to conclude a convention to prevent double taxation on income and property taxes'.
46
Federal Republic of Yugoslavia (Montenegro).
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
47
Federal Republic of Yugoslavia (Serbia).
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
48
Republic of Slovenia.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
49
Republic of South Africa.
‘The Slovak Republic and the Republic of South Africa, wishing to promote and strengthen their economic relations, have agreed as follows:’.
50
Spain.
‘Responsible for the need to facilitate trade and promote economic cooperation in accordance with the Final Act of the Conference on Security and Cooperation in Europe, they have decided to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes.’;
51
Republic of Sri Lanka.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
52
Republic of Tunisia.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
53
Republic of Turkey.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
54
Ukraine.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes and reaffirming its commitment to the development and deepening of its economic relations."
55
United States of America.
"Desirous of further expanding and facilitating their economic relations, they have agreed to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes."
56
Socialist Republic of Vietnam.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
57
Republic of Belarus.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
58
Bosnia and Herzegovina.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
59
State of Kuwait.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
60
Great Socialist People's Libyan Arab Jamahiriya.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
61
Republic of Macedonia.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
62
Syrian Arab Republic.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
63
Turkmenistan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and to promote economic cooperation between the two countries'.
64
Republic of Uzbekistan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes with a view to promoting economic cooperation between the two countries'.
Notification of choice of optional provisions.
Under article 6.6 of the Convention, the Slovak Republic opts to apply article 6.3.
Notification of conventions included in the list that do not contain the text of the Preamble agreed upon in the Convention.
In accordance with Article 6.6 of the Convention, the Slovak Republic considers that the following conventions do not contain in their Preamble reference to its desire to develop its economic relations or to strengthen cooperation in tax matters.
Number of the agreement listed
Other Contracting Jurisdiction
1
Kingdom of Belgium.
3
Republic of Estonia.
4
Ireland.
5
Malaysia.
6
Malta.
7
Kingdom of the Netherlands.
8
Republic of Singapore.
9
Swiss Confederation.
10
United Kingdom of Great Britain and Northern Ireland.
12
Republic of Hungary.
13
Kingdom of Sweden.
14
Republic of Bulgaria.
15
Republic of Latvia.
16
Republic of Lithuania.
17
Romania.
19
Grand Duchy of Luxembourg.
20
Federative Republic of Brazil.
21
Australia.
22
Canada.
23
People's Republic of China.
24
Croatia.
25
Czech Republic.
26
Republic of Finland.
27
French Republic.
28
Georgia.
29
Germany.
30
Greece.
31
Republic of Iceland.
32
India.
33
Indonesia.
34
State of Israel.
35
Italian Republic.
36
Japan.
37
Republic of Kazakhstan.
38
Republic of Korea.
39
Mexican United States.
40
Republic of Moldova.
41
Federal Republic of Nigeria.
43
Republic of Poland.
44
Portuguese Republic.
45
Russian Federation.
46
Federal Republic of Yugoslavia (Montenegro).
47
Federal Republic of Yugoslavia (Serbia).
48
Republic of Slovenia.
49
Republic of South Africa.
51
Republic of Sri Lanka.
52
Republic of Tunisia.
53
Republic of Turkey.
54
Ukraine.
55
United States of America.
56
Socialist Republic of Vietnam.
57
Republic of Belarus.
58
Bosnia and Herzegovina.
59
State of Kuwait.
60
Great Socialist People's Libyan Arab Jamahiriya.
61
Republic of Macedonia.
62
Syrian Arab Republic.
63
Turkmenistan.
64
Republic of Uzbekistan.
Article 7. Measures to prevent the abuse of conventions.
There are no reservations.
Notification of choice of optional provisions.
In accordance with article 7.17 (c) of the Convention, the Slovak Republic chooses to apply the Simplified Benefit Limitation Provision under article 7.6.
Notification of existing provisions in the conventions included in the list.
In accordance with article 7.17 (c) of the Convention, the Slovak Republic considers that the following convention contains one of the provisions described in article 7.14. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
55
United States of America.
Article 17(1) to 17(4).
Article 8. Transactions with dividends.
Reservation.
In accordance with Article 8.3(b)(iii) of the Convention, the Slovak Republic reserves the right not to apply any of the provisions of Article 8 to its tax treaties falling within the scope of which the provisions described in Article 8.1 already include a minimum period of possession of more than 365 days. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
43
Republic of Poland.
Article 10(2)(a) (Article 2 of the Protocol).
44
Portuguese Republic.
Article 10.3.
Notification of existing provisions in the conventions included in the list.
Pursuant to article 8.4 of the Convention, the Slovak Republic considers that the following conventions contain any of the provisions described in article 8.1 which are not subject to any of the reservations provided for in article 8.3(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Kingdom of Belgium.
Article 10(2)(a).
4
Ireland.
Article 10.3.
5
Malaysia.
Article 10(2)(a).
7
Kingdom of the Netherlands.
Article 10.3.
8
Republic of Singapore.
Article 10(2)(a).
9
Swiss Confederation.
Article 10(3)(a) (Article 2 of the Protocol).
10
United Kingdom of Great Britain and Northern Ireland.
Article 10(2)(a).
12
Republic of Hungary.
Article 10(2)(a).
13
Kingdom of Sweden.
Article 10.3.
19
Grand Duchy of Luxembourg.
Article 10(2)(a).
22
Canada.
Article 10(2)(a).
24
Croatia.
Article 10(2)(a).
25
Czech Republic.
Article 10(2)(a).
26
Republic of Finland.
Article 10(1)(a).
29
Germany.
Article 10(2)(a).
31
Republic of Iceland.
Article 10(2)(a).
32
India.
Article 10(2)(a).
34
State of Israel.
Article 10(2)(a).
36
Japan.
Article 10(2)(a).
37
Republic of Kazakhstan.
Article 10(2)(a).
38
Republic of Korea.
Article 10(2)(a).
40
Republic of Moldova.
Article 10(2)(a).
41
Federal Republic of Nigeria.
Article 9.2(a).
42
Kingdom of Norway.
Article 10(2)(a).
46
Federal Republic of Yugoslavia (Montenegro).
Article 10.2.1.
47
Federal Republic of Yugoslavia (Serbia).
Article 10.2.1.
48
Republic of Slovenia.
Article 10(2)(a) and 10(2)(b).
49
Republic of South Africa.
Article 10(2)(a).
50
Spain.
Article 10(2)(a).
52
Republic of Tunisia.
Article 10(2)(a).
53
Republic of Turkey.
Article 10(2)(a).
55
United States of America.
Article 10(2)(a).
56
Socialist Republic of Vietnam.
Article 10(2)(a).
57
Republic of Belarus.
Article 10(2)(a).
58
Bosnia and Herzegovina.
Article 10(2)(a).
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Notification of existing provisions in the conventions included in the list.
Pursuant to Article 9.7 of the Convention, the Slovak Republic considers that the following conventions contain one of the provisions described in Article 9.1. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
3
Republic of Estonia.
Article 13(2)
4
Ireland.
Article 13(2)
5
Malaysia.
Article 14(2)
6
Malta.
Article 13(2)
8
Republic of Singapore.
Article 13(2)
13
Kingdom of Sweden.
Article 13.1.
15
Republic of Latvia.
Article 13(2)
16
Republic of Lithuania.
Article 13(2)
21
Australia.
Article 13.4.
22
Canada.
Article 13.4.
23
People's Republic of China.
Article 13.4.
26
Republic of Finland.
Article 13(2)
27
French Republic.
Article 14.1.
28
Georgia.
Article 13.4.
31
Republic of Iceland.
Article 13.4.
32
India.
Article 13.4.
37
Republic of Kazakhstan.
Article 13(2)
39
Mexican United States.
Article 13(2)
40
Republic of Moldova.
Article 13.3.
43
Republic of Poland.
Article 13.4.
(Article 5.1 of the Protocol).
48
Republic of Slovenia.
Article 13(2)
55
United States of America.
Article 13(1) and 13(2)
56
Socialist Republic of Vietnam.
Article 14.4.
59
State of Kuwait.
Article 13.4.
60
Great Socialist People's Libyan Arab Jamahiriya.
Article 13.4.
61
Republic of Macedonia.
Article 13(2)
63
Turkmenistan.
Article 13.4.
64
Republic of Uzbekistan.
Article 13.4.
Notification of choice of optional provisions.
Under article 9.8 of the Convention, the Slovak Republic chooses to apply article 9.4.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Notification of existing provisions in the conventions included in the list.
According to Article 10.6 of the Convention, the Slovak Republic considers that none of the Covered Tax Agreements contains any of the provisions described in Article 10.4.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Notification of existing provisions in the conventions included in the list.
In accordance with Article 11.4 of the Convention, the Slovak Republic considers that the following convention contains one of the provisions described in Article 11.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
55
United States of America.
Article 1.4.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Notification of existing provisions in the conventions included in the list.
Pursuant to Article 12.5 of the Convention, the Slovak Republic considers that the following conventions contain one of the provisions described in Article 12(3)(a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Kingdom of Belgium.
Article 5.5.
2
Cyprus.
Article 5.5.
3
Republic of Estonia.
Article 5.5.
4
Ireland.
Article 5.5.
5
Malaysia.
Article 5.6.a).
6
Malta.
Article 5.5.
7
Kingdom of the Netherlands.
Article 5.4.
8
Republic of Singapore.
Article 5.5.
9
Swiss Confederation.
Article 5.5.
10
United Kingdom of Great Britain and Northern Ireland.
Article 5.4.
11
Republic of Austria.
Article 5.5.
12
Republic of Hungary.
Article 5.5.
13
Kingdom of Sweden.
Article 5.4.
14
Republic of Bulgaria.
Article 5.5.
15
Republic of Latvia.
Article 5.5.
16
Republic of Lithuania.
Article 5.5.
17
Romania.
Article 5.5.
18
Kingdom of Denmark.
Article 5.5.
19
Grand Duchy of Luxembourg.
Article 5.4.
20
Federative Republic of Brazil.
Article 5.4.
21
Australia.
Article 5.5(a).
22
Canada.
Article 5.5.
23
People's Republic of China.
Article 5.5.
24
Croatia.
Article 5.5.
25
Czech Republic.
Article 5.5.
26
Republic of Finland.
Article 5.5.
27
French Republic.
Article 5.4.
28
Georgia.
Article 5.5.
29
Germany.
Article 5.4.
30
Greece.
Article 5.5.
31
Republic of Iceland.
Article 5.5.
32
India.
Article 5.4(a).
33
Indonesia.
Article 5.5(a).
34
State of Israel.
Article 5.5.
35
Italian Republic.
Article 5.4.
36
Japan.
Article 5.4.
37
Republic of Kazakhstan.
Article 5.5.
38
Republic of Korea.
Article 5.5.
39
Mexican United States.
Article 5.5.
40
Republic of Moldova.
Article 5.5.
41
Federal Republic of Nigeria.
Article 5.6.a).
42
Kingdom of Norway.
Article 5.5.
43
Republic of Poland.
Article 5.5.
44
Portuguese Republic.
Article 5.5.
45
Russian Federation.
Article 5.5.
46
Federal Republic of Yugoslavia (Montenegro).
Article 5.5.
47
Federal Republic of Yugoslavia (Serbia).
Article 5.5.
48
Republic of Slovenia.
Article 5.5.
49
Republic of South Africa.
Article 5.5.
50
Spain.
Article 5.5.
51
Republic of Sri Lanka.
Article 4.4.
52
Republic of Tunisia.
Article 5.4.
53
Republic of Turkey.
Article 5.4.
54
Ukraine.
Article 5.5.
55
United States of America.
Article 5.5.
56
Socialist Republic of Vietnam.
Article 5.6.
57
Republic of Belarus.
Article 5.5.
58
Bosnia and Herzegovina.
Article 5.5.
59
State of Kuwait.
Article 5.5.
60
Great Socialist People's Libyan Arab Jamahiriya.
Article 5.5.
61
Republic of Macedonia.
Article 5.5.
62
Syrian Arab Republic.
Article 5.5.
63
Turkmenistan.
Article 5.5.
64
Republic of Uzbekistan.
Article 5.5.
Pursuant to Article 12.6 of the Convention, the Slovak Republic considers that the following conventions contain one of the provisions described in Article 12(3)(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Kingdom of Belgium.
Article 5.6.
2
Cyprus.
Article 5.6.
3
Republic of Estonia.
Article 5.6.
4
Ireland.
Article 5.6.
5
Malaysia.
Article 5.7.
6
Malta.
Article 5.6.
7
Kingdom of the Netherlands.
Article 5.5.
8
Republic of Singapore.
Article 5.6.
9
Swiss Confederation.
Article 5.6.
10
United Kingdom of Great Britain and Northern Ireland.
Article 5.5.
11
Republic of Austria.
Article 5.6.
12
Republic of Hungary.
Article 5.6.
13
Kingdom of Sweden.
Article 5.5.
14
Republic of Bulgaria.
Article 5.7.
15
Republic of Latvia.
Article 5.6.
16
Republic of Lithuania.
Article 5.6.
17
Romania.
Article 5.6.
18
Kingdom of Denmark.
Article 5.6.
19
Grand Duchy of Luxembourg.
Article 5.5.
20
Federative Republic of Brazil.
Article 5.5.
21
Australia.
Article 5.6.
22
Canada.
Article 5.6.
23
People's Republic of China.
Article 5.6.
24
Croatia.
Article 5.6.
25
Czech Republic.
Article 5.6.
26
Republic of Finland.
Article 5.6.
27
French Republic.
Article 5.5.
28
Georgia.
Article 5.6.
29
Germany.
Article 5.5.
30
Greece.
Article 5.6.
31
Republic of Iceland.
Article 5.6.
32
India.
Article 5.5.
33
Indonesia.
Article 5.6.
34
State of Israel.
Article 5.6.
35
Italian Republic.
Article 5.5.
36
Japan.
Article 5.5.
37
Republic of Kazakhstan.
Article 5.6.
38
Republic of Korea.
Article 5.6.
39
Mexican United States.
Article 5.7.
40
Republic of Moldova.
Article 5.6.
41
Federal Republic of Nigeria.
Article 5.5.
42
Kingdom of Norway.
Article 5.6.
43
Republic of Poland.
Article 5.6.
44
Portuguese Republic.
Article 5.6.
45
Russian Federation.
Article 5.6.
46
Federal Republic of Yugoslavia (Montenegro).
Article 5.6.
47
Federal Republic of Yugoslavia (Serbia).
Article 5.6.
48
Republic of Slovenia.
Article 5.6.
49
Republic of South Africa.
Article 5.6.
50
Spain.
Article 5.6.
51
Republic of Sri Lanka.
Article 4.5.
52
Republic of Tunisia.
Article 5.5.
53
Republic of Turkey.
Article 5.5.
54
Ukraine.
Article 5.6.
55
United States of America.
Article 5.6.
56
Socialist Republic of Vietnam.
Article 5.8.
57
Republic of Belarus.
Article 5.6.
58
Bosnia and Herzegovina.
Article 5.6.
59
State of Kuwait.
Article 5.6.
60
Great Socialist People's Libyan Arab Jamahiriya.
Article 5.7.
61
Republic of Macedonia.
Article 5.6.
62
Syrian Arab Republic.
Article 5.6.
63
Turkmenistan.
Article 5.7.
64
Republic of Uzbekistan.
Article 5.7.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Notification of choice of optional provisions.
In accordance with Article 13.7 of the Convention, the Slovak Republic chooses to apply Option A of Article 13.1.
Notification of existing provisions in the conventions included in the list.
Pursuant to article 13.7 of the Convention, the Slovak Republic considers that the following conventions contain one of the provisions described in article 13.5 (a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Kingdom of Belgium.
Article 5.4.
2
Cyprus.
Article 5.3.
3
Republic of Estonia.
Article 5.4.
4
Ireland.
Article 5.4.
5
Malaysia.
Article 5.5.
6
Malta.
Article 5.4.
7
Kingdom of the Netherlands.
Article 5.3.
8
Republic of Singapore.
Article 5.4.
9
Swiss Confederation.
Article 5.4.
10
United Kingdom of Great Britain and Northern Ireland.
Article 5.3.
11
Republic of Austria.
Article 5.4.
12
Republic of Hungary.
Article 5.4.
13
Kingdom of Sweden.
Article 5.3.
14
Republic of Bulgaria.
Article 5.4.
15
Republic of Latvia.
Article 5.4.
16
Republic of Lithuania.
Article 5.4.
17
Romania.
Article 5.4.
18
Kingdom of Denmark.
Article 5.4.
19
Grand Duchy of Luxembourg.
Article 5.3.
20
Federative Republic of Brazil.
Article 5.3.
21
Australia.
Article 5.3.
22
Canada.
Article 5.4.
23
People's Republic of China.
Article 5.4.
24
Croatia.
Article 5.4.
25
Czech Republic.
Article 5.4.
26
Republic of Finland.
Article 5.4.
27
French Republic.
Article 5.3.
28
Georgia.
Article 5.4.
29
Germany.
Article 5.3.
30
Greece.
Article 5.4.
31
Republic of Iceland.
Article 5.4.
32
India.
Article 5.3.
33
Indonesia.
Article 5.4.
34
State of Israel.
Article 5.4.
35
Italian Republic.
Article 5.3.
36
Japan.
Article 5.3.
37
Republic of Kazakhstan.
Article 5.4.
38
Republic of Korea.
Article 5.4.
39
Mexican United States.
Article 5.4.
40
Republic of Moldova.
Article 5.4.
41
Federal Republic of Nigeria.
Article 5.3.
42
Kingdom of Norway.
Article 5.4.
43
Republic of Poland.
Article 5.4.
44
Portuguese Republic.
Article 5.4.
45
Russian Federation.
Article 5.4.
46
Federal Republic of Yugoslavia (Montenegro).
Article 5.4.
47
Federal Republic of Yugoslavia (Serbia).
Article 5.4.
48
Republic of Slovenia.
Article 5.4.
49
Republic of South Africa.
Article 5.4.
50
Spain.
Article 5.4.
51
Republic of Sri Lanka.
Article 4.3.
52
Republic of Tunisia.
Article 5.3.
53
Republic of Turkey.
Article 5.3.
54
Ukraine.
Article 5.4.
55
United States of America.
Article 5.4.
56
Socialist Republic of Vietnam.
Article 5.5.
57
Republic of Belarus.
Article 5.4.
58
Bosnia and Herzegovina.
Article 5.4.
59
State of Kuwait.
Article 5.4.
60
Great Socialist People's Libyan Arab Jamahiriya.
Article 5.4.
61
Republic of Macedonia.
Article 5.4.
62
Syrian Arab Republic.
Article 5.4.
63
Turkmenistan.
Article 5.4.
64
Republic of Uzbekistan.
Article 5.4.
Article 14. Fragmentation of contracts.
Notification of existing provisions in the conventions included in the list.
According to Article 14.4 of the Convention, the Slovak Republic considers that none of the Covered Tax Agreements contains any of the provisions described in Article 14.1.
Article 15. Definition of a person closely linked to an undertaking.
The Slovak Republic does not make any reservation to article 15.
Article 16. Mutual agreement procedure.
Reservation.
Pursuant to Article 16.5(a) of the Convention, the Slovak Republic reserves the right not to apply the first sentence of Article 16.1 to its Covered Tax Agreements on the grounds that its intention is to comply with the minimum standard for the improvement of dispute resolution under the OECD/G20 BEPS Package, ensuring that, under each of its Covered Tax Agreements (other than those which allow a person to submit a case to the competent authority of any of the contracting jurisdictions), where a person considers that the actions taken by one or both contracting jurisdictions involve or may entail for him an imposition not in accordance with the provisions of the Covered Tax Agreement, he may, irrespective of the remedies provided for by the domestic law of those contracting jurisdictions, submit his case to the competent authority of the contracting jurisdiction of which he is resident or, where the case falls within the scope of a provision of a tax convention covering non-discrimination on grounds of nationality, to the competent authority of the contracting jurisdiction of which he is a national; and the competent authority of that Contracting Jurisdiction shall institute a bilateral process of notification or consultation with the competent authority of the other Contracting Jurisdiction in cases where the competent authority to which the request for mutual agreement procedure was submitted does not consider the objection raised by the taxpayer to be justified.
Notification of existing provisions in the conventions included in the list.
Pursuant to Article 16.6.b(i) of the Convention, the Slovak Republic considers that the following conventions contain a provision that determines that the cases to which the first sentence of Article 16.1 applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the included tax agreement. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
22
Canada.
Article 25(1), second sentence.
35
Italian Republic.
Article 25(1), second sentence.
45
Russian Federation.
Article 25(1), second sentence.
Pursuant to Article 16.6(b)(ii) of the Convention, the Slovak Republic considers that the following conventions contain a provision determining that the cases to which the first sentence of Article 16.1 applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Kingdom of Belgium.
Article 25(1), second sentence.
3
Republic of Estonia.
Article 25(1), second sentence.
4
Ireland.
Article 25(1), second sentence.
5
Malaysia.
Article 25(1), second sentence.
6
Malta.
Article 24(1), second sentence.
8
Republic of Singapore.
Article 24(1), second sentence.
9
Swiss Confederation.
Article 25(1), second sentence.
11
Republic of Austria.
Article 25(1), second sentence.
12
Republic of Hungary.
Article 25(1), second sentence.
14
Republic of Bulgaria.
Article 26(1), second sentence.
15
Republic of Latvia.
Article 25(1), second sentence.
16
Republic of Lithuania.
Article 25(1), second sentence.
17
Romania.
Article 26(1), second sentence.
18
Kingdom of Denmark.
Article 25(1), second sentence.
19
Grand Duchy of Luxembourg.
Article 25(1), second sentence.
21
Australia.
Article 24(1), second sentence.
23
People's Republic of China.
Article 25(1), second sentence.
24
Croatia.
Article 25(1), second sentence.
25
Czech Republic.
Article 24(1), second sentence.
26
Republic of Finland.
Article 24(1), second sentence.
28
Georgia.
Article 24(1), second sentence.
30
Greece.
Article 24(1), second sentence.
31
Republic of Iceland.
Article 25(1), second sentence.
32
India.
Article 25(1), second sentence.
33
Indonesia.
Article 25(1), second sentence.
34
State of Israel.
Article 27(1), second sentence.
35
Italian Republic.
Article 25(1), second sentence.
37
Republic of Kazakhstan.
Article 25(1), second sentence.
38
Republic of Korea.
Article 25(1), second sentence.
39
Mexican United States.
Article 23(1), second sentence.
40
Republic of Moldova.
Article 25(1), second sentence.
43
Republic of Poland.
Article 26(1), second sentence.
44
Portuguese Republic.
Article 25(1), second sentence.
48
Republic of Slovenia.
Article 26(1), second sentence.
49
Republic of South Africa.
Article 24(1), second sentence.
52
Republic of Tunisia.
Article 25(1), second sentence.
54
Ukraine.
Article 25(1), second sentence.
55
United States of America.
Article 26(1), second sentence.
56
Socialist Republic of Vietnam.
Article 26(1), second sentence.
57
Republic of Belarus.
Article 25(1), second sentence.
59
State of Kuwait.
Article 24(1), second sentence.
60
Great Socialist People's Libyan Arab Jamahiriya.
Article 24(1), second sentence.
61
Republic of Macedonia.
Article 24(1), second sentence.
62
Syrian Arab Republic.
Article 24(1), second sentence.
63
Turkmenistan.
Article 25(1), second sentence.
64
Republic of Uzbekistan.
Article 25(1), second sentence.
Notification of listed conventions that do not contain certain provisions.
Pursuant to article 16.6.c(ii) of the Convention, the Slovak Republic considers that the following conventions do not contain any of the provisions described in article 16.4.b(ii).
Number of the agreement listed
Other Contracting Jurisdiction
1
Kingdom of Belgium.
2
Cyprus.
4
Ireland.
7
Kingdom of the Netherlands.
9
Swiss Confederation.
10
United Kingdom of Great Britain and Northern Ireland.
13
Kingdom of Sweden.
17
Romania.
20
Federative Republic of Brazil.
22
Canada.
25
Czech Republic.
26
Republic of Finland.
27
French Republic.
29
Germany.
30
Greece.
35
Italian Republic.
36
Japan.
38
Republic of Korea.
41
Federal Republic of Nigeria.
42
Kingdom of Norway.
43
Republic of Poland.
46
Federal Republic of Yugoslavia (Montenegro).
47
Federal Republic of Yugoslavia (Serbia).
50
Spain.
51
Republic of Sri Lanka.
53
Republic of Turkey.
54
Ukraine.
58
Bosnia and Herzegovina.
60
Great Socialist People's Libyan Arab Jamahiriya.
In accordance with Article 16.6(d)(i) of the Convention, the Slovak Republic considers that the following conventions do not contain any of the provisions described in Article 16.4(c)(i).
Number of the agreement listed
Other Contracting Jurisdiction
21
Australia.
35
Italian Republic.
27
French Republic.
Pursuant to article 16.6(d)(ii) of the Convention, the Slovak Republic considers that the following conventions do not contain any of the provisions described in article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
1
Kingdom of Belgium.
4
Ireland.
10
United Kingdom of Great Britain and Northern Ireland.
20
Federative Republic of Brazil.
21
Australia.
22
Canada.
35
Italian Republic.
40
Republic of Moldova.
44
Portuguese Republic.
52
Republic of Tunisia.
56
Socialist Republic of Vietnam.
Article 17. Correlative adjustments.
Reservation.
Under Article 17(3)(a) of the Convention, the Slovak Republic reserves the right not to apply any of the provisions of Article 17 to any of its Covered Tax Agreements which already contain any of the provisions described in Article 17.2. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
3
Republic of Estonia.
Article 9.2.
4
Ireland.
Article 9.2.
5
Malaysia.
Article 9.2.
6
Malta.
Article 9.2.
8
Republic of Singapore.
Article 9.2.
9
Swiss Confederation.
Article 9.2.
10
United Kingdom of Great Britain and Northern Ireland.
Article 22(4).
14
Republic of Bulgaria.
Article 9.2.
15
Republic of Latvia.
Article 9.2.
16
Republic of Lithuania.
Article 9.2.
17
Romania.
Article 9.2.
18
Kingdom of Denmark.
Article 9.2.
19
Grand Duchy of Luxembourg.
Article 9.2.
21
Australia.
Article 9.3.
22
Canada.
Article 9.2.
23
People's Republic of China.
Article 9.2.
24
Croatia.
Article 9.2.
25
Czech Republic.
Article 9.2.
26
Republic of Finland.
Article 9.2.
28
Georgia.
Article 9.2.
29
Germany.
Article 9.2.
31
Republic of Iceland.
Article 9.2.
33
Indonesia.
Article 9.2.
34
State of Israel.
Article 9.2.
37
Republic of Kazakhstan.
Article 9.2.
39
Mexican United States.
Article 9.2.
40
Republic of Moldova.
Article 9.2.
41
Federal Republic of Nigeria.
Article 8.2.
43
Republic of Poland.
Article 9.2 of the Convention between the Slovak Republic and the Republic of Poland on the avoidance of double taxation on income and property taxes, as amended by Article 1 of the Instrument amending (a).
44
Portuguese Republic.
Article 9.2.
45
Russian Federation.
Article 9.2.
48
Republic of Slovenia.
Article 9.2.
49
Republic of South Africa.
Article 9.2.
50
Spain.
Article 9.2.
52
Republic of Tunisia.
Article 9.2.
53
Republic of Turkey.
Article 9.2.
55
United States of America.
Article 9.2.
56
Socialist Republic of Vietnam.
Article 9.2.
57
Republic of Belarus.
Article 9.2.
59
State of Kuwait.
Article 9.2.
60
Great Socialist People's Libyan Arab Jamahiriya.
Article 9.2.
61
Republic of Macedonia.
Article 9.2.
62
Syrian Arab Republic.
Article 9.2.
63
Turkmenistan.
Article 9.2.
64
Republic of Uzbekistan.
Article 9.2.
Article 18. Option for the implementation of Part VI.
Notification of choice of optional provisions.
Under article 18 of the Convention, the Slovak Republic chooses not to apply Part VI.
Slovenia
Reservations and notifications made by the Republic of Slovenia at the time of deposit of the instrument of ratification in accordance with Articles 28(5) and 29(1) of the Convention
Article 2. Interpretation of the terms.
Notification. Agreements covered by the Convention.
In accordance with Article 2(1)(a)(ii) of the Convention, the Republic of Slovenia wishes the following agreements to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/ Instrument amending
Date of signature
Date of entry into force
1
Convention between the Government of the Republic of Slovenia and the Council of Ministers of the Republic of Albania to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Republic of Albania.
Original.
27-02-2008
04-05-2009
2
Convention between the Republic of Slovenia and the Republic of Armenia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Republic of Armenia.
Original.
11-10-2010
23-04-2013
3
Convention between the Republic of Slovenia and the Republic of Austria.
Republic of Austria.
Original.
01-10-1997
01-02-1999
Instrument amending (a).
26-09-2006
01-08-2007
Instrument amending (b).
28-09-2011
01-11-2012
4
Convention between the Government of the Republic of Slovenia and the Government of the Republic of Azerbaijan to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Republic of Azerbaijan
Original.
09-06-2011
10-09-2012
5
Convention between the Republic of Slovenia and the Republic of Belarus to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Republic of Belarus.
Original.
06-10-2010
31-05-2011
6
Convention between the Republic of Slovenia and the Kingdom of Belgium to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Kingdom of Belgium.
Original.
22-06-1998
02-10-2002
7
Convention between the Republic of Slovenia and Bosnia and Herzegovina to prevent double taxation and to prevent tax evasion of income and property taxes.
Bosnia and Herzegovina.
Original.
16-05-2006
20-11-2006
8
Convention between the Republic of Slovenia and the Republic of Bulgaria to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Republic of Bulgaria.
Original.
20-10-2003
04-05-2004
9
Agreement between the Government of the Republic of Slovenia and the Government of Canada to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Canada.
Original.
15-09-2000
12-08-2002
10
Agreement between the Government of the Republic of Slovenia and the Government of the People's Republic of China to prevent double taxation and prevent tax evasion in respect of income and property taxes.
People's Republic of China.
Original.
13-02-1995
27-12-1995
11
Agreement between the Republic of Slovenia and the Republic of Croatia to prevent double taxation and prevent tax evasion in the area of income and property taxes.
Republic of Croatia.
Original.
10-06-2005
10-11-2005
12
Convention between the Republic of Slovenia and the Republic of Cyprus to prevent double taxation and prevent tax evasion in the area of income taxes.
Republic of Cyprus.
Original.
12-10-2010
14-09-2011
13
Convention between the Republic of Slovenia and the Czech Republic on the avoidance of double taxation and the prevention of tax evasion in the area of income and property taxes.
Czech Republic.
Original.
13-06-1997
28-04-1998
14
Convention between the Republic of Slovenia and the Kingdom of Denmark to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Kingdom of Denmark.
Original.
02-05-2001
03-06-2002
15
Convention between the Republic of Slovenia and the Arab Republic of Egypt to prevent double taxation and prevent tax evasion in the area of income taxes.
Arab Republic of Egypt
Original.
15-12-2009
N. p.
16
Agreement between the Government of the Republic of Slovenia and the Government of the Republic of Estonia to prevent double taxation and to prevent tax evasion in respect of income taxes.
Republic of Estonia.
Original.
14-09-2005
26-06-2006
17
Convention between the Republic of Slovenia and the Republic of Finland to prevent double taxation of income taxes.
Republic of Finland.
Original.
19-09-2003
16-06-2004
18
Convention between the Republic of Slovenia and the Government of the French Republic to prevent double taxation and prevent tax evasion in respect of income and property taxes.
French Republic.
Original.
07-04-2004
01-03-2007
19
Convention between the Republic of Slovenia and Georgia on the prevention of double taxation and tax evasion in the area of income and property taxes.
Georgia.
Original.
06-12-2012
25-09-2013
20
Convention between the Republic of Slovenia and the Hellenic Republic on the avoidance of double taxation on income and property taxes.
Hellenic Republic.
Original.
05-06-2001
08-12-2003
21
Convention between the Republic of Slovenia and the Republic of Hungary to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Republic of Hungary.
Original.
26-08-2004
23-12-2005
22
Convention between the Republic of Slovenia and Iceland to prevent double taxation and to prevent tax evasion in the area of income taxes.
Iceland.
Original.
04-05-2011
11-09-2012
23
Convention between the Government of the Republic of Slovenia and the Government of the Republic of India to prevent double taxation and prevent tax evasion in the area of income taxes.
Republic of India.
Original.
13-01-2003
17-02-2005
Instrument amending (a).
17-05-2016
21-12-2016
24
Agreement between the Republic of Slovenia and the Islamic Republic of Iran to prevent double taxation and prevent tax evasion in the area of income and property taxes.
Islamic Republic of Iran.
Original.
20-09-2011
30-04-2014
25
Convention between the Republic of Slovenia and the Government of Ireland to prevent double taxation and prevent tax evasion in respect of income taxes and capital gains.
Ireland.
Original.
12-03-2002
11-12-2002
26
Convention between the Government of the Republic of Slovenia and the Government of the State of Israel to prevent double taxation and prevent tax evasion in respect of income and property taxes.
State of Israel.
Original.
30-01-2007
27-12-2007
27
Convention between the Republic of Slovenia and the Government of the Italian Republic to prevent double taxation on income and property taxes and to prevent tax evasion.
Italian Republic.
Original.
11-09-2001
12-01-2010
28
Convention between the Government of the Republic of Slovenia and the Government of the Republic of Kazakhstan to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Republic of Kazakhstan.
Original.
10-03-2016
30-12-2016
29
Convention between the Republic of Slovenia and the Republic of Korea to prevent double taxation and prevent tax evasion in the area of income taxes.
Republic of Korea.
Original.
25-04-2005
02-03-2006
30
Convention between the Republic of Slovenia and the Republic of Kosovo to prevent double taxation and prevent tax evasion in the area of income and property taxes.
Republic of Kosovo.
Original.
26-06-2013
16-04-2014
31
Convention between the Government of the Republic of Slovenia and the Government of the State of Kuwait to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
State of Kuwait.
Original.
11-01-2010
17-05-2013
32
Convention between the Government of the Republic of Slovenia and the Government of the Republic of Latvia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Republic of Latvia.
Original.
17-04-2002
18-11-2002
33
Convention between the Government of the Republic of Slovenia and the Government of the Republic of Lithuania to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Republic of Lithuania.
Original.
23-05-2000
01-02-2002
34
Convention between the Republic of Slovenia and the Grand Duchy of Luxembourg on the avoidance of double taxation on income and property taxes.
Grand Duchy of Luxembourg.
Original.
02-04-2001
18-12-2002
Amending instrument (a).
20-06-2013
22-08-2014
35
Convention between the Republic of Slovenia and the Republic of Macedonia on the avoidance of double taxation on income and property taxes.
Republic of Macedonia.
Original.
15-05-1998
20-09-1999
36
Convention between the Republic of Slovenia and Malta to prevent double taxation and prevent tax evasion in the area of income taxes.
Malta.
Original.
08-10-2002
12-06-2003
37
Convention between the Government of the Republic of Slovenia and the Government of the Republic of Moldova to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Republic of Moldova.
Original.
31-05-2006
14-11-2006
38
Convention between the Republic of Slovenia and the Kingdom of Morocco to prevent double taxation and prevent tax evasion in the area of income taxes.
Kingdom of Morocco.
Original.
05-04-2016
N. p.
39
Agreement between the Government of the Republic of Slovenia and the Government of the Kingdom of the Netherlands to prevent double taxation and prevent tax evasion in respect of income taxes.
Kingdom of the Netherlands.
Original.
30-06-2004
31-12-2005
40
Convention between the Republic of Slovenia and the Kingdom of Norway to prevent double taxation and prevent tax evasion in the area of income taxes.
Kingdom of Norway.
Original.
18-02-2008
10-12-2009
41
Convention between the Republic of Slovenia and the Republic of Poland to prevent double taxation of income and property taxes.
Republic of Poland.
Original.
28-06-1996
10-03-1998
42
Convention between the Republic of Slovenia and the Portuguese Republic to prevent double taxation and prevent tax evasion in the area of income and property taxes.
Portuguese Republic.
Original.
05-03-2003
13-08-2004
43
Agreement between the Government of the Republic of Slovenia and the Government of the State of Qatar to prevent double taxation and to prevent tax evasion in respect of income taxes.
State of Qatar.
Original.
10-01-2010
01-12-2010
44
Convention between the Republic of Slovenia and Romania on the avoidance of double taxation and the prevention of tax evasion in the area of income and property taxes.
Romania.
Original.
08-07-2002
28-03-2003
45
Convention between the Government of the Republic of Slovenia and the Government of the Russian Federation to prevent double taxation of income and property taxes.
Russian Federation.
Original.
29-09-1995
20-04-1997
46
Convention between the Government of the Republic of Slovenia and the Council of Ministers of Serbia and Montenegro to prevent double taxation on income and property taxes.
Serbia and Montenegro (Republic of Serbia).
Original.
11-06-2003
31-12-2003
47
Agreement between the Republic of Slovenia and the Republic of Singapore to prevent double taxation and prevent tax evasion in the area of income taxes.
Republic of Singapore.
Original.
08-01-2010
25-11-2010
48
Convention between the Republic of Slovenia and the Slovak Republic to prevent double taxation and prevent tax evasion in the area of income and property taxes.
Slovak Republic.
Original.
14-05-2003
11-07-2004
49
Convention between the Republic of Slovenia and the Kingdom of Spain to prevent double taxation and prevent tax evasion in the area of income and property taxes.
Kingdom of Spain.
Original.
23-05-2001
19-03-2002
50
Agreement between the Government of the Republic of Slovenia and the Swiss Federal Council to prevent double taxation of income and property taxes.
Switzerland.
Original.
12-06-1996
01-12-1997
(a) Instrument amending it.
07-09-2012
14-10-2013
51
Convention between the Government of the Republic of Slovenia and the Government of the Kingdom of Thailand to prevent double taxation and prevent tax evasion in respect of income taxes.
Kingdom of Thailand.
Original.
11-07-2003
04-05-2004
52
Convention between the Republic of Slovenia and the Republic of Turkey to prevent double taxation of income taxes.
Republic of Turkey.
Original.
19-04-2001
23-12-2003
53
Convention between the Government of the Republic of Slovenia and the Government of Ukraine to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Ukraine.
Original.
23-04-2003
25-04-2007
54
Agreement between the Government of the Republic of Slovenia and the Government of the Republic of the United Arab Emirates to prevent double taxation and to prevent tax evasion in respect of income taxes.
United Arab Emirates.
Original.
12-10-2013
27-08-2014
55
Convention between the Government of the Republic of Slovenia and the Government of the United Kingdom of Great Britain and Northern Ireland to prevent double taxation and prevent tax evasion in respect of income and property taxes.
United Kingdom of Great Britain and Northern Ireland.
Original.
13-11-2007
11-09-2008
56
Convention between the Republic of Slovenia and the United States of America on the prevention of double taxation and tax evasion in respect of income and property taxes, as amended by Exchange of Letters dated 27 January 2000 and 9 January 2001.
United States of America.
Original.
21-06-1999
22-06-2001
57
Agreement between the Government of the Republic of Slovenia and the Government of the Republic of Uzbekistan to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Republic of Uzbekistan.
Original.
11-02-2013
08-11-2013
Article 3. Transparent entities
Reservation
.
Pursuant to Article 3(5)(a) of the Convention, the Republic of Slovenia reserves the right not to apply any of the provisions of Article 3 to its tax treaties covered by the Convention.
Article 4. Entities with double residence.
Notification of existing provisions in the Agreements included in the list.
Pursuant to Article 4(4) of the Convention, the Republic of Slovenia considers that the following agreements contain any of the provisions described in Article 4(2) which are not subject to the reservations described in Article 4(3)(b) to (d). The number of the article and paragraph of each of these provisions is indicated below.
Number of agreement in the list
Other Contracting Jurisdiction
Provision
1
Republic of Albania.
Article 4(3).
2
Republic of Armenia.
Article 4(3) Protocol (1).
3
Republic of Austria.
Article 4(3).
4
Republic of Azerbaijan
Article 4(3).
5
Republic of Belarus.
Article 4(3).
6
Kingdom of Belgium.
Article 4(3).
7
Bosnia and Herzegovina.
Article 4(3).
8
Republic of Bulgaria.
Article 4(3).
9
Canada.
Articles 4(3) and 4(4).
10
People's Republic of China.
Article 4(3).
11
Republic of Croatia.
Article 4(3).
12
Republic of Cyprus.
Article 4(3).
13
Czech Republic.
Article 4(3).
14
Kingdom of Denmark.
Article 4(3).
15
Arab Republic of Egypt
Article 4(3).
16
Republic of Estonia.
Article 4(3) Protocol (1).
17
Republic of Finland.
Article 4(3).
18
French Republic.
Article 4(3).
19
Georgia.
Article 4(3).
20
Hellenic Republic.
Article 4(3).
21
Republic of Hungary.
Article 4(3).
22
Iceland.
Article 4(3).
23
Republic of India.
Article 4(3).
24
Islamic Republic of Iran.
Article 4(3).
25
Ireland.
Article 4(3).
26
State of Israel.
Article 4(3).
27
Italian Republic.
Article 4(3).
28
Republic of Kazakhstan.
Article 4(3).
29
Republic of Korea.
Article 4(3).
30
Republic of Kosovo.
Article 4(3).
31
State of Kuwait.
Article 4 (4).
32
Republic of Latvia.
Article 4(3) Protocol (1).
33
Republic of Lithuania.
Article 4(3) Protocol (1).
34
Grand Duchy of Luxembourg.
Article 4(3).
35
Republic of Macedonia.
Article 4(3).
36
Malta.
Article 4(3).
37
Republic of Moldova.
Article 4(3).
38
Kingdom of Morocco.
Article 4(3).
39
Kingdom of the Netherlands.
Article 4(3).
40
Kingdom of Norway.
Article 4(3).
41
Republic of Poland.
Article 4(3).
42
Portuguese Republic.
Article 4(3).
43
State of Qatar.
Article 4 (4).
44
Romania.
Article 4(3).
45
Russian Federation.
Article 4(3).
46
Serbia and Montenegro (Republic of Serbia).
Article 4(3).
47
Republic of Singapore.
Article 4(3).
48
Slovak Republic.
Article 4(3).
49
Kingdom of Spain.
Article 4(3).
50
Switzerland.
Article 4(3).
51
Kingdom of Thailand.
Article 4(3).
52
Republic of Turkey.
Article 4(3).
53
Ukraine.
Article 4(3).
54
United Arab Emirates.
Article 4 (4).
55
United Kingdom of Great Britain and Northern Ireland.
Article 4(3).
56
United States of America.
Articles 4(3) and 4(4).
57
Republic of Uzbekistan.
Article 4(3).
Article 6. Purpose of the Covered Tax Agreements.
Notification of choice of optional provisions.
In accordance with Article 6(6) of the Convention, the Republic of Slovenia chooses to apply Article 6(3).
Notification of the text of the Preamble existing in the Agreements included in the list.
Pursuant to Article 6(5) of the Convention, the Republic of Slovenia considers that the following agreements do not fall within the scope of a reservation made under Article 6(4) and contain in the Preamble the wording referred to in Article 6(2). The text of the relevant paragraph of the Preamble is set out below.
Number of agreement in the list
Other Contracting Jurisdiction
Preamble text
1
The Republic of Albania
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
2
The Republic of Armenia
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
3
The Republic of Austria
looking forward to concluding a convention to avoid double taxation on income and property taxes,
4
Republic of Azerbaijan
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
5
The Republic of Belarus
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
6
The Kingdom of Belgium
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
7
Bosnia and Herzegovina
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
8
The Republic of Bulgaria
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
9
Canada
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
10
The People's Republic of China
looking forward to concluding an agreement to avoid double taxation and to prevent tax evasion in the area of income taxes,
11
The Republic of Croatia
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
12
The Republic of Cyprus
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
13
Czech Republic
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
14
The Kingdom of Denmark
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
15
The Arab Republic of Egypt
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
16
The Republic of Estonia
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
17
The Republic of Finland
looking forward to concluding a convention to prevent double taxation of income taxes,
18
The French Republic
Desiring to conclude a convention to prevent double taxation of income and property taxes and to prevent tax evasion and fraud,
19
Georgia
desiring to conclude an agreement to avoid double taxation and to prevent tax evasion in the area of income and property taxes,
20
The Hellenic Republic
looking forward to concluding a convention to avoid double taxation on income and property taxes,
21
The Republic of Hungary
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
22
Iceland
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
23
The Republic of India
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes < in order to promote economic cooperation between the two countries > ,
24
The Islamic Republic of Iran
looking forward to concluding an agreement to avoid double taxation and prevent tax evasion in the area of income and property taxes
25
Ireland
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and capital gains,
26
The State of Israel
DESIRING to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
27
The Italian Republic
Desiring to conclude a convention to prevent double taxation of income and property taxes and to prevent tax evasion.
28
Republic of Kazakhstan
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
29
The Republic of Korea
looking forward to concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes.
30
The Republic of Kosovo
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
32
The Republic of Latvia
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
33
The Republic of Lithuania
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
34
The Grand Duchy of Luxembourg
looking forward to concluding a convention to avoid double taxation on income and property taxes,
35
The Republic of Macedonia
looking forward to concluding a convention to avoid double taxation on income and property taxes,
36
Malta
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
37
The Republic of Moldova
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
39
Kingdom of the Netherlands
Desiring that both States conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
40
The Kingdom of Norway
looking forward to concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes.
41
The Republic of Poland
looking forward to concluding a convention to avoid double taxation on income and property taxes,
42
The Portuguese Republic
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
43
The State of Qatar
looking forward to concluding an agreement to avoid double taxation and to prevent tax evasion in the area of income taxes,
44
Romania
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
45
The Russian Federation
looking forward to concluding a convention to avoid double taxation on income and property taxes,
46
Serbia and Montenegro (Republic of Serbia)
looking forward to concluding a convention to avoid double taxation on income and property taxes,
47
Republic of Singapore
looking forward to concluding an agreement to avoid double taxation and to prevent tax evasion in the area of income taxes,
48
The Slovak Republic
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
49
The Kingdom of Spain
looking forward to concluding a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
50
Switzerland
looking forward to concluding a convention to avoid double taxation on income and property taxes,
51
The Kingdom of Thailand
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
52
The Republic of Turkey
looking forward to concluding a convention to prevent double taxation of income taxes,
53
Ukraine
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
55
The United Kingdom of Great Britain
looking forward to concluding a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes;
56
The United States of America
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
57
The Republic of Uzbekistan
desiring to conclude an agreement to avoid double taxation and to prevent tax evasion in the area of income and property taxes,
Notification of listed agreements that do not contain the text of the Preamble agreed upon in the Convention.
In accordance with Article 6(6) of the Convention, the Republic of Slovenia considers that the following agreements do not contain in their Preamble a reference to its desire to develop its economic relations or to strengthen cooperation in tax matters.
Number of agreement in the list
Other Contracting Jurisdiction
1
Republic of Albania.
2
Republic of Armenia.
3
Republic of Austria.
4
Republic of Azerbaijan
5
Republic of Belarus.
6
Kingdom of Belgium.
7
Bosnia and Herzegovina.
8
Republic of Bulgaria.
9
Canada.
10
People's Republic of China.
11
Republic of Croatia.
12
Republic of Cyprus.
13
Czech Republic.
14
Kingdom of Denmark.
15
Arab Republic of Egypt
16
Republic of Estonia.
17
Republic of Finland.
18
French Republic.
19
Georgia.
20
Hellenic Republic.
21
Republic of Hungary.
22
Iceland.
24
Islamic Republic of Iran.
25
Ireland.
26
State of Israel.
27
Italian Republic.
28
Republic of Kazakhstan.
29
Republic of Korea.
30
Republic of Kosovo.
32
Republic of Latvia.
33
Republic of Lithuania.
34
Grand Duchy of Luxembourg.
35
Republic of Macedonia.
36
Malta.
37
Republic of Moldova.
39
Kingdom of the Netherlands.
40
Kingdom of Norway.
41
Republic of Poland.
42
Portuguese Republic.
43
State of Qatar.
44
Romania.
45
Russian Federation.
46
Serbia and Montenegro (Republic of Serbia).
47
Republic of Singapore.
48
Slovak Republic.
49
Kingdom of Spain.
50
Switzerland.
51
Kingdom of Thailand.
52
Republic of Turkey.
53
Ukraine.
55
United Kingdom of Great Britain and Northern Ireland.
56
United States of America.
57
Republic of Uzbekistan.
Article 7. Measures to prevent the abuse of the Conventions.
Notification of existing provisions in the agreements included in the list.
Pursuant to Article 7(17)(a) of the Convention, the Republic of Slovenia considers that the following agreements are not subject to the reservation described in Article 7(15)(b) and contain any of the provisions described in Article 7(2). The number of the article and paragraph of each of these provisions is indicated below.
Number of agreement in the list
Other Contracting Jurisdiction
Provision
18
French Republic.
Article 10(7), Article 11(8), Article 12(9).
50
Switzerland.
Protocol (4).
55
United Kingdom of Great Britain and Northern Ireland.
Article 10(6), Article 11(8), Article 12(7), Article 21(4)
Article 8. Transactions with dividends.
Notification of existing provisions in the agreements included in the list.
Pursuant to Article 8(4) of the Convention, the Republic of Slovenia considers that the following agreements contain any of the provisions described in Article 8(1) which are not subject to any of the reservations provided for in Article 8(3)(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of agreement in the list
Other Contracting Jurisdiction
Provision
1
Republic of Albania.
Article 10(2)(a).
2
Republic of Armenia.
Article 10(2)(a).
3
Republic of Austria.
Article 10(2)(a).
6
Kingdom of Belgium.
Article 10(2)(a).
7
Bosnia and Herzegovina.
Article 10(2)(a).
8
Republic of Bulgaria.
Article 10(2)(a).
9
Canada.
Article 10(2)(a)(i) and (ii).
13
Czech Republic.
Article 10(2)(a).
14
Kingdom of Denmark.
Article 10(2)(a) and (b).
15
Arab Republic of Egypt
Article 10(2)(a).
16
Republic of Estonia.
Article 10(2)(a).
17
Republic of Finland.
Article 10(1)(a).
18
French Republic.
Article 10(2)(b).
21
Republic of Hungary.
Article 10(2)(a).
22
Iceland.
Article 10(2)(a).
23
Republic of India.
Article 10(2)(a).
25
Ireland.
Article 10(2)(a).
26
State of Israel.
Article 10(2)(a) and (b).
27
Italian Republic.
Article 10(2)(a).
28
Republic of Kazakhstan.
Article 10(2)(a).
29
Republic of Korea.
Article 10(2)(a).
30
Republic of Kosovo.
Article 10(2)(a).
32
Republic of Latvia.
Article 10(2)(a).
33
Republic of Lithuania.
Article 10(2)(a).
34
Grand Duchy of Luxembourg.
Article 10(2)(a).
35
Republic of Macedonia.
Article 10(2)(a).
36
Malta.
Article 10(2)(a)(i).
37
Republic of Moldova.
Article 10(2)(a).
38
Kingdom of Morocco.
Article 10(2)(a).
39
Kingdom of the Netherlands.
Article 10(2)(a).
40
Kingdom of Norway.
Article 10(2)(a) and (b).
41
Republic of Poland.
Article 10(2)(a).
42
Portuguese Republic.
Article 10(2)(a).
46
Serbia and Montenegro (Republic of Serbia).
Article 10(2)(1).
48
Slovak Republic.
Article 10(2)(a) and (b).
49
Kingdom of Spain.
Article 10(2)(a).
50
Switzerland.
Article 10(3)(a).
53
Ukraine.
Article 10(2)(a).
55
United Kingdom of Great Britain and Northern Ireland.
Article 10(2)(b).
56
United States of America.
Article 10(2)(a).
Article 9. Capital gains arising from the disposal of shares or rights in entities whose value is derived primarily from immovable property.
Reservation.
Pursuant to Article 9(1)(a) of the Convention, the Republic of Slovenia reserves the right not to apply Article 9(1)(b) to any of its tax treaties covered by the Convention which already contain any of the provisions described in Article 9(1) that apply to the disposal of rights other than shares. The following agreements contain provisions within the scope of this reservation.
Number of agreement in the list
Other Contracting Jurisdiction
Provision
1
Republic of Albania.
Article 13(2).
2
Republic of Armenia.
Article 13(4).
4
Republic of Azerbaijan
Article 13(4).
5
Republic of Belarus.
Article 13(4).
8
Republic of Bulgaria.
Article 13(2).
9
Canada.
Article 13(4)(b).
15
Arab Republic of Egypt
Article 13(2).
18
French Republic.
Article 13(1)(b).
19
Georgia.
Article 13(2).
21
Republic of Hungary.
Article 13(2).
22
Iceland.
Article 13(2).
26
State of Israel.
Article 13(2).
30
Republic of Kosovo.
Article 13(4).
37
Republic of Moldova.
Article 13(2).
40
Kingdom of Norway.
Article 13(4).
42
Portuguese Republic.
Article 13(2).
50
Switzerland.
Article 13(4).
54
United Arab Emirates.
Article 13(4).
55
United Kingdom of Great Britain and Northern Ireland.
Article 13(2).
56
United States of America.
Article 13(2).
57
Republic of Uzbekistan.
Article 13(4).
Notification of choice of optional provisions.
Pursuant to Article 9(8) of the Convention, the Republic of Slovenia chooses to apply Article 9(4).
Notification of existing provisions in the agreements included in the list.
Pursuant to Article 9(7) of the Convention, the Republic of Slovenia considers that the following agreements contain one of the provisions described in Article 9(1). The number of the article and paragraph of each of these provisions is indicated below.
Number of agreement in the list
Other Contracting Jurisdiction
Provision
1
Republic of Albania.
Article 13(2).
2
Republic of Armenia.
Article 13(4).
4
Republic of Azerbaijan
Article 13(4).
5
Republic of Belarus.
Article 13(4).
8
Republic of Bulgaria.
Article 13(2).
9
Canada.
Article 13(4)(a) and (b).
12
Republic of Cyprus.
Article 13(2).
15
Arab Republic of Egypt
Article 13(2).
16
Republic of Estonia.
Part of Article 13(1).
17
Republic of Finland.
Article 13(2).
18
French Republic.
Article 13(1)(b).
19
Georgia.
Article 13(2).
21
Republic of Hungary.
Article 13(2).
22
Iceland.
Article 13(2).
23
Republic of India.
Article 13(4).
24
Islamic Republic of Iran.
Article 13(4).
25
Ireland.
Article 13(2).
26
State of Israel.
Article 13(2).
28
Republic of Kazakhstan.
Article 13(4).
29
Republic of Korea.
Article 13(2).
30
Republic of Kosovo.
Article 13(4).
32
Republic of Latvia.
Part of Article 13(1).
33
Republic of Lithuania.
Part of Article 13(1).
36
Malta.
Article 13(2).
37
Republic of Moldova.
Article 13(2).
38
Kingdom of Morocco.
Article 13(2).
39
Kingdom of the Netherlands.
Article 13(4).
40
Kingdom of Norway.
Article 13(4).
42
Portuguese Republic.
Article 13(2).
44
Romania.
Article 13(4).
47
Republic of Singapore.
Article 13(2).
48
Slovak Republic.
Article 13(2).
49
Kingdom of Spain.
Article 13(4).
50
Switzerland.
Article 13(4).
51
Kingdom of Thailand.
Article 13(4).
53
Ukraine.
Article 13(2).
54
United Arab Emirates.
Article 13(4).
55
United Kingdom of Great Britain and Northern Ireland.
Article 13(2).
56
United States of America.
Article 13(2).
57
Republic of Uzbekistan.
Article 13(4).
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents
Reservation.
Pursuant to Article 11(3)(a) of the Convention, the Republic of Slovenia reserves the right not to apply any of the provisions of Article 11 to its tax treaties covered by the Convention.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Notification of existing provisions in the agreements included in the list.
Pursuant to Article 12(5) of the Convention, the Republic of Slovenia considers that the following agreements contain one of the provisions described in Article 12(3)(a). The number of the article and paragraph of each of these provisions is indicated below.
Number of agreement in the list
Other Contracting Jurisdiction
Provision
1
Republic of Albania.
Article 5(5).
2
Republic of Armenia.
Article 5(5).
3
Republic of Austria.
Article 5(5).
4
Republic of Azerbaijan
Article 5(5).
5
Republic of Belarus.
Article 5(5).
6
Kingdom of Belgium.
Article 5(5).
7
Bosnia and Herzegovina.
Article 5(5).
8
Republic of Bulgaria.
Article 5(6).
9
Canada.
Article 5(5).
10
People's Republic of China.
Article 5(5).
11
Republic of Croatia.
Article 5(5).
12
Republic of Cyprus.
Article 5(5).
13
Czech Republic.
Article 5(5).
14
Kingdom of Denmark.
Article 5(5).
15
Arab Republic of Egypt
Article 5(5)(a).
16
Republic of Estonia.
Article 5(5).
17
Republic of Finland.
Article 5(5).
18
French Republic.
Article 5(5).
19
Georgia.
Article 5(5).
20
Hellenic Republic.
Article 5(5).
21
Republic of Hungary.
Article 5(5).
22
Iceland.
Article 5(5).
23
Republic of India.
Article 5(5)(a).
24
Islamic Republic of Iran.
Article 5(5).
25
Ireland.
Article 5(6).
26
State of Israel.
Article 5(5).
27
Italian Republic.
Article 5(4).
28
Republic of Kazakhstan.
Article 5(5).
29
Republic of Korea.
Article 5(5).
30
Republic of Kosovo.
Article 5(5).
31
State of Kuwait.
Article 5(6).
32
Republic of Latvia.
Article 5(5).
33
Republic of Lithuania.
Article 5(5).
34
Grand Duchy of Luxembourg.
Article 5(5).
35
Republic of Macedonia.
Article 5(5).
36
Malta.
Article 5(5).
37
Republic of Moldova.
Article 5(6).
38
Kingdom of Morocco.
Article 5(5).
39
Kingdom of the Netherlands.
Article 5(5).
40
Kingdom of Norway.
Article 5(6).
41
Republic of Poland.
Article 5(5).
42
Portuguese Republic.
Article 5(5).
43
State of Qatar.
Article 5(5).
44
Romania.
Article 5(5).
45
Russian Federation.
Article 5(5).
46
Serbia and Montenegro (Republic of Serbia).
Article 5(5).
47
Republic of Singapore.
Article 5(5).
48
Slovak Republic.
Article 5(5).
49
Kingdom of Spain.
Article 5(5).
50
Switzerland.
Article 5(5).
51
Kingdom of Thailand.
Article 5(5)(a).
52
Republic of Turkey.
Article 5(5).
53
Ukraine.
Article 5(5).
54
United Arab Emirates.
Article 5(5).
55
United Kingdom of Great Britain and Northern Ireland.
Article 5(5).
56
United States of America.
Article 5(5).
57
Republic of Uzbekistan.
Article 5(5).
Pursuant to Article 12(6) of the Convention, the Republic of Slovenia considers that the following agreements contain one of the provisions described in Article 12(3)(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of agreement in the list
Other Contracting Jurisdiction
Provision
1
Republic of Albania.
Article 5(6).
2
Republic of Armenia.
Article 5(6).
3
Republic of Austria.
Article 5(6).
4
Republic of Azerbaijan
Article 5(7).
5
Republic of Belarus.
Article 5(6).
6
Kingdom of Belgium.
Article 5(6).
7
Bosnia and Herzegovina.
Article 5(6).
8
Republic of Bulgaria.
Article 5(7).
9
Canada.
Article 5(6).
10
People's Republic of China.
Article 5(6).
11
Republic of Croatia.
Article 5(6).
12
Republic of Cyprus.
Article 5(6).
13
Czech Republic.
Article 5(6).
14
Kingdom of Denmark.
Article 5(6).
15
Arab Republic of Egypt
Article 5(7).
16
Republic of Estonia.
Article 5(6).
17
Republic of Finland.
Article 5(6).
18
French Republic.
Article 5(6).
19
Georgia.
Article 5(6).
20
Hellenic Republic.
Article 5(6).
21
Republic of Hungary.
Article 5(6).
22
Iceland.
Article 5(6).
23
Republic of India.
Article 5(7).
24
Islamic Republic of Iran.
Article 5(6).
25
Ireland.
Article 5(7).
26
State of Israel.
Article 5(6).
27
Italian Republic.
Article 5(5).
28
Republic of Kazakhstan.
Article 5(6).
29
Republic of Korea.
Article 5(6).
30
Republic of Kosovo.
Article 5(6).
31
State of Kuwait.
Article 5(7).
32
Republic of Latvia.
Article 5(6).
33
Republic of Lithuania.
Article 5(6).
34
Grand Duchy of Luxembourg.
Article 5(6).
35
Republic of Macedonia.
Article 5(6).
36
Malta.
Article 5(6).
37
Republic of Moldova.
Article 5(7).
38
Kingdom of Morocco.
Article 5(7).
39
Kingdom of the Netherlands.
Article 5(6).
40
Kingdom of Norway.
Article 5(7).
41
Republic of Poland.
Article 5(6).
42
Portuguese Republic.
Article 5(6).
43
State of Qatar.
Article 5(7).
44
Romania.
Article 5(6).
45
Russian Federation.
Article 5(6).
46
Serbia and Montenegro (Republic of Serbia).
Article 5(6).
47
Republic of Singapore.
Article 5(6).
48
Slovak Republic.
Article 5(6).
49
Kingdom of Spain.
Article 5(6).
50
Switzerland.
Article 5(6).
51
Kingdom of Thailand.
Article 5(6).
52
Republic of Turkey.
Article 5(6).
53
Ukraine.
Article 5(6).
54
United Arab Emirates.
Article 5(6).
55
United Kingdom of Great Britain and Northern Ireland.
Article 5(6).
56
United States of America.
Article 5(6).
57
Republic of Uzbekistan.
Article 5(6).
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Notification of choice of optional provisions.
In accordance with Article 13(7) of the Convention, the Republic of Slovenia chooses to apply Option A of Article 13(1).
Notification of existing provisions in the agreements included in the list.
Pursuant to Article 13(7) of the Convention, the Republic of Slovenia considers that the following agreements contain one of the provisions described in Article 13(5)(a). The number of the article and paragraph of each of these provisions is indicated below.
Number of agreement in the list
Other Contracting Jurisdiction
Provision
1
Republic of Albania.
Article 5(4).
2
Republic of Armenia.
Article 5(4).
3
Republic of Austria.
Article 5(4).
4
Republic of Azerbaijan
Article 5(4).
5
Republic of Belarus.
Article 5(4).
6
Kingdom of Belgium.
Article 5(4).
7
Bosnia and Herzegovina.
Article 5(4).
8
Republic of Bulgaria.
Article 5(5).
9
Canada.
Article 5(4).
10
People's Republic of China.
Article 5(4).
11
Republic of Croatia.
Article 5(4).
12
Republic of Cyprus.
Article 5(4).
13
Czech Republic.
Article 5(4).
14
Kingdom of Denmark.
Article 5(4).
15
Arab Republic of Egypt
Article 5(4).
16
Republic of Estonia.
Article 5(4).
17
Republic of Finland.
Article 5(4).
18
French Republic.
Article 5(4).
19
Georgia.
Article 5(4).
20
Hellenic Republic.
Article 5(4).
21
Republic of Hungary.
Article 5(4).
22
Iceland.
Article 5(4).
23
Republic of India.
Article 5(4).
24
Islamic Republic of Iran.
Article 5(4).
25
Ireland.
Article 5(5).
26
State of Israel.
Article 5(4).
27
Italian Republic.
Article 5(3).
28
Republic of Kazakhstan.
Article 5(4).
29
Republic of Korea.
Article 5(4).
30
Republic of Kosovo.
Article 5(4).
31
State of Kuwait.
Article 5(5).
32
Republic of Latvia.
Article 5(4).
33
Republic of Lithuania.
Article 5(4).
34
Grand Duchy of Luxembourg.
Article 5(4).
35
Republic of Macedonia.
Article 5(4).
36
Malta.
Article 5(4).
37
Republic of Moldova.
Article 5(5).
38
Kingdom of Morocco.
Article 5(4).
39
Kingdom of the Netherlands.
Article 5(4).
40
Kingdom of Norway.
Article 5(5).
41
Republic of Poland.
Article 5(4).
42
Portuguese Republic.
Article 5(4).
43
State of Qatar.
Article 5(4).
44
Romania.
Article 5(4).
45
Russian Federation.
Article 5(4).
46
Serbia and Montenegro (Republic of Serbia).
Article 5(4).
47
Republic of Singapore.
Article 5(4).
48
Slovak Republic.
Article 5(4).
49
Kingdom of Spain.
Article 5(4).
50
Switzerland.
Article 5(4).
51
Kingdom of Thailand.
Article 5(4).
52
Republic of Turkey.
Article 5(4).
53
Ukraine.
Article 5(4).
54
United Arab Emirates.
Article 5(4).
55
United Kingdom of Great Britain and Northern Ireland.
Article 5(4).
56
United States of America.
Article 5(4).
57
Republic of Uzbekistan.
Article 5(4).
Article 14. Fragmentation of contracts
Reservation.
Pursuant to Article 14(3)(a) of the Convention, the Republic of Slovenia reserves the right not to apply any of the provisions of Article 14 to its tax treaties covered by the Convention.
Article 16. Mutual agreement procedure.
Reservation
.
Pursuant to Article 16(5)(a) of the Convention, the Republic of Slovenia reserves the right not to apply the first sentence of Article 16(1) to its tax agreements covered by the Convention as it intends to comply with the minimum standard for the improvement of dispute resolution under the OECD/G20 BEPS Package, ensuring that, under each of its tax agreements covered by the Convention (other than those which allow a person to submit a case to the competent authority of any of the contracting jurisdictions), where a person considers that actions taken by one or both contracting jurisdictions involve or may entail for him an imposition not in conformity with the provisions of the Tax Convention covered by the Convention, he may, irrespective of the remedies provided for by the domestic law of those jurisdictions, submit his case to the competent authority of the contracting jurisdiction of which he is resident or, where the case falls within the scope of a provision of a Tax Convention which relates to non-discrimination on grounds of nationality, to the competent authority of the jurisdiction of which he is a national; and the competent authority of that jurisdiction shall institute a bilateral process of notification or consultation with the competent authority of the other jurisdiction in cases where the authority to which the request for mutual agreement procedure was submitted does not consider the objection raised by the taxpayer to be justified.
Notification of existing provisions in the agreements included in the list.
Pursuant to Article 16(6)(b)(i) of the Convention, the Republic of Slovenia considers that the following agreements contain a provision determining that the cases to which the first sentence of Article 16(1) applies must be submitted within a period of less than three years from the first notification of the action giving rise to an imposition not in conformity with the provisions of the tax agreement covered by the Convention. The number of the article and paragraph of each of these provisions are set out below.
Number of agreement in the list
Other Contracting Jurisdiction
Provision
9
Canada.
Article 25(1), second sentence.
27
Italian Republic.
Article 26(1), second sentence.
Pursuant to Article 16(6)(b)(ii) of the Convention, the Republic of Slovenia considers that the following agreements contain a provision determining that the cases to which the first sentence of Article 16(1) applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax agreement covered by the Convention. The number of the article and paragraph of each of these provisions are set out below.
Number of agreement in the list
Other Contracting Jurisdiction
Provision
1
Republic of Albania.
Article 26(1), second sentence.
2
Republic of Armenia.
Article 25(1), second sentence.
3
Republic of Austria.
Article 26(1), second sentence.
4
Republic of Azerbaijan
Article 25(1), second sentence.
5
Republic of Belarus.
Article 25(1), second sentence.
6
Kingdom of Belgium.
Article 25(1), second sentence.
7
Bosnia and Herzegovina.
Article 25(1), second sentence.
8
Republic of Bulgaria.
Article 26(1), second sentence.
10
People's Republic of China.
Article 25(1), second sentence.
11
Republic of Croatia.
Article 25(1), second sentence.
12
Republic of Cyprus.
Article 24(1), second sentence.
13
Czech Republic.
Article 25(1), second sentence.
14
Kingdom of Denmark.
Article 27(1), second sentence.
15
Arab Republic of Egypt
Article 24(1), second sentence.
16
Republic of Estonia.
Article 25(1), second sentence.
17
Republic of Finland.
Article 23(1), second sentence.
18
French Republic.
Article 25(1), second sentence.
19
Georgia.
Article 25 (1), second sentence.
20
Hellenic Republic.
Article 25(1), second sentence.
21
Republic of Hungary.
Article 25(1), second sentence.
22
Iceland.
Article 24(1), second sentence.
23
Republic of India.
Article 25(1), second sentence.
24
Islamic Republic of Iran.
Article 25(1), second sentence.
25
Ireland.
Article 25(1), second sentence.
26
State of Israel.
Article 25(1), second sentence.
28
Republic of Kazakhstan.
Article 24(1), second sentence.
29
Republic of Korea.
Article 25(1), second sentence.
30
Republic of Kosovo.
Article 25(1), second sentence.
31
State of Kuwait.
Article 25(1), second sentence.
32
Republic of Latvia.
Article 26(1), second sentence.
33
Republic of Lithuania.
Article 26(1), second sentence.
34
Grand Duchy of Luxembourg.
Article 26(1), second sentence.
35
Republic of Macedonia.
Article 26(1), second sentence.
36
Malta.
Article 25(1), second sentence.
37
Republic of Moldova.
Article 25(1), second sentence.
38
Kingdom of Morocco.
Article 25(1), second sentence.
39
Kingdom of the Netherlands.
Article 25(1), second sentence.
40
Kingdom of Norway.
Article 24(1), second sentence.
41
Republic of Poland.
Article 26(1), second sentence.
42
Portuguese Republic.
Article 26(1), second sentence.
43
State of Qatar.
Article 25(1), second sentence.
44
Romania.
Article 26(1), second sentence.
45
Russian Federation.
Article 26(1), second sentence.
46
Serbia and Montenegro (Republic of Serbia).
Article 26(1), second sentence.
47
Republic of Singapore.
Article 25(1), second sentence.
48
Slovak Republic.
Article 26(1), second sentence.
49
Kingdom of Spain.
Article 26(1), second sentence.
50
Switzerland.
Article 25(1), second sentence.
51
Kingdom of Thailand.
Article 25(1), second sentence.
52
Republic of Turkey.
Article 25(1), second sentence.
53
Ukraine.
Article 26(1), second sentence.
54
United Arab Emirates.
Article 24(1), second sentence.
56
United States of America.
Article 25(1), second sentence.
57
Republic of Uzbekistan.
Article 26(1), second sentence.
Notification of listed agreements that do not contain certain provisions
Pursuant to Article 16(6)(c)(ii) of the Convention, the Republic of Slovenia considers that the following Agreements do not contain any of the provisions described in Article 16(4)(b)(ii).
Number of agreement in the list
Other Contracting Jurisdiction
6
Kingdom of Belgium.
9
Canada.
50
Switzerland.
51
Kingdom of Thailand.
55
United Kingdom of Great Britain and Northern Ireland.
Pursuant to Article 16(6)(d)(ii) of the Convention, the Republic of Slovenia considers that the following Agreements do not contain any of the provisions described in Article 16(4)(c)(ii).
Number of agreement in the list
Other Contracting Jurisdiction
6
Kingdom of Belgium.
Article 17. Correlative adjustments.
Reservation.
Pursuant to Article 17(3)(a) of the Convention, the Republic of Slovenia reserves the right not to apply Article 17 to any of its tax agreements covered by the Convention which already contain any of the provisions described in Article 17(2). The following agreements contain provisions within the scope of this reservation.
Number of agreement in the list
Other Contracting Jurisdiction
Provision
1
Republic of Albania.
Article 9(2).
2
Republic of Armenia.
Article 9(2).
3
Republic of Austria.
Article 9(2).
4
Republic of Azerbaijan
Article 9(2).
5
Republic of Belarus.
Article 9(2).
7
Bosnia and Herzegovina.
Article 9(2).
9
Canada.
Article 9(2).
11
Republic of Croatia.
Article 9(2).
12
Republic of Cyprus.
Article 9(2).
13
Czech Republic.
Article 9(2).
14
Kingdom of Denmark.
Article 9(2).
15
Arab Republic of Egypt
Article 9(2).
17
Republic of Finland.
Article 9(2).
18
French Republic.
Article 9(2).
19
Georgia.
Article 9(2).
20
Hellenic Republic.
Article 9(2).
21
Republic of Hungary.
Article 9(2).
22
Iceland.
Article 9(2).
23
Republic of India.
Article 9(2).
25
Ireland.
Article 9(2).
26
State of Israel.
Article 9(2).
27
Italian Republic.
Article 9(2).
28
Republic of Kazakhstan.
Article 9(2).
29
Republic of Korea.
Article 9(2).
30
Republic of Kosovo.
Article 9(2).
31
State of Kuwait.
Article 9(2).
34
Grand Duchy of Luxembourg.
Article 9(2).
35
Republic of Macedonia.
Article 9(2).
36
Malta.
Article 9(2).
37
Republic of Moldova.
Article 9(2).
38
Kingdom of Morocco.
Article 9(2).
39
Kingdom of the Netherlands.
Article 9(2).
40
Kingdom of Norway.
Article 9(2).
41
Republic of Poland.
Article 9(2).
42
Portuguese Republic.
Article 9(2).
45
Russian Federation.
Article 9(2).
46
Serbia and Montenegro (Republic of Serbia).
Article 9(2).
47
Republic of Singapore.
Article 9(2).
48
Slovak Republic.
Article 9(2).
50
Switzerland.
Article 9(2) and Protocol (3).
52
Republic of Turkey.
Article 9(2).
53
Ukraine.
Article 9(2).
54
United Arab Emirates.
Article 9(2).
55
United Kingdom of Great Britain and Northern Ireland.
Article 9(2).
56
United States of America.
Article 9(2).
57
Republic of Uzbekistan.
Article 9(2).
Article 18. Option for the implementation of Part VI.
Notification of choice of optional provisions.
In accordance with article 18 of the Convention, the Republic of Slovenia chooses to apply Part VI.
Article 19. Binding and binding arbitration.
Reservation.
In accordance with Article 19(11) of the Convention, and for the purposes of applying Article 19 to its tax treaties covered by the Convention, the Republic of Slovenia reserves the right to replace the two-year period provided for in Article 19(1)(b) by one of three years.
In accordance with Article 19(12) of the Convention, the Republic of Slovenia reserves the right to apply the following rules in relation to its tax treaties covered by the Convention, without prejudice to the other provisions of Article 19:
(a) No unresolved matter following mutual agreement procedure falling within the scope of arbitration provided for in the Convention may be the subject of arbitration where a court or administrative body of any of the contracting jurisdictions has previously ruled on it;
(b) if, at any time after the request for arbitration and before the arbitral commission has issued its decision to the competent authorities of the contracting jurisdictions, a court or administrative tribunal of one of those jurisdictions decides on the matter, the arbitral proceedings shall be concluded.
Article 23. Type of Arbitral Procedure
Reservation.
In accordance with Article 23(2) of the Convention, for the purposes of applying Article 23 to its tax treaties covered by the Convention, the Republic of Slovenia reserves the right not to apply Article 23(1) to them.
Notification of choice of optional provisions.
In accordance with Article 23(4) of the Convention, the Republic of Slovenia chooses to apply Article 23(5).
Article 24. Agreement on a different resolution.
Notification of choice of optional provisions.
In accordance with Article 24(1) of the Convention, the Republic of Slovenia chooses to apply Article 24(2).
Article 26. Compatibility.
Notification of existing provisions in the agreements included in the list.
Pursuant to Article 26(1) of the Convention, the Republic of Slovenia considers that the following tax agreements covered by the Convention do not fall within the scope of any reservation made under Article 26(4) and contain a provision providing for arbitration for unresolved issues following mutual agreement procedure. The number of the article and paragraph of each of these provisions is indicated below.
Number of agreement in the list
Other Contracting Jurisdiction
Provision
27
Italian Republic.
Article 26(5), (6) and (7) and Protocol (6).
39
Kingdom of the Netherlands.
Article 25(5).
50
Switzerland.
Article 25(5).
Article 28. Reservations.
Reservation concerning the scope of the arbitration.
Pursuant to article 28(2)(a) of the Convention, the Republic of Slovenia formulates the following reservations with regard to the scope of the cases that may be submitted to arbitration under Part VI.
1. The Republic of Slovenia reserves the right to exclude from the scope of Part VI cases relating to elements of income or property that have not been taxed in a Contracting Jurisdiction, either because they are not included in the taxable amount, or because they are exempt or subject to a zero tax rate solely under the domestic tax law of that jurisdiction and specifically for that element of income or property.
2. The Republic of Slovenia reserves the right to exclude from the scope of Part VI cases related to conduct by which the taxpayer, a person acting on his behalf or a person associated with him:
i. has been found guilty of a fiscal offence in a court of law; or
ii. a serious penalty has been imposed for fraud, evasion or tax evasion.
For this purpose, the legal provisions governing these sanctions are contained in the Tax Procedure Act. Subsequent rules replacing, amending or updating such rules shall also apply. The Republic of Slovenia shall notify the Depositary of any subsequent rules.
3. The Republic of Slovenia reserves the right to exclude from the scope of Part VI cases relating to the residence of companies and other entities.
4. The Republic of Slovenia reserves the right to exclude from the scope of Part VI cases relating to the application of domestic anti-circumvention provisions. For this purpose, the anti-circumvention provisions of the Republic of Slovenia include those contained in its tax legislation.
Article 36. Date of effect of Part VI.
Reservation.
Pursuant to Article 36(2) of the Convention, the Republic of Slovenia reserves the right to apply Part VI to cases submitted to the competent authority of a contracting jurisdiction before the last of the dates on which this Convention enters into force for each of the Contracting Jurisdictions of the Tax Agreement covered by the Convention only to the extent that the competent authorities of both Contracting Jurisdictions agree that it will apply to those specific cases.
Spain
Reservations and notifications made by the Kingdom of Spain at the time of deposit of the instrument of ratification pursuant to articles 28.5 and 29.1 of the Convention
Article 2. Interpretation of terms.
Notifications. Conventions covered by the Multilateral Convention.
In accordance with Article 2.1(a)(ii) of the Convention, the Kingdom of Spain wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/amending instrument
Date of signature
Date of entry into force
1
Convention between the Kingdom of Spain and the Republic of Albania to prevent double taxation and to prevent tax evasion in the area of income taxes.
Albania.
Original.
02-07-2010
04-05-2011
2
Agreement between the Kingdom of Spain and the Federal Republic of Germany to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Germany.
Original.
03-02-2011
18-10-2012
3
Agreement between the Kingdom of Spain and the Principality of Andorra to avoid double taxation on income taxes and to prevent tax evasion.
Andorra.
Original.
08-01-2015
26-02-2016
4
Agreement between the Kingdom of Spain and the Kingdom of Saudi Arabia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Saudi Arabia.
Original.
19-06-2007
01-10-2008
5
Convention between the Kingdom of Spain and the Democratic Republic of Algeria to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Algeria.
Original.
07-10-2002
06-07-2005
6
Agreement between the Kingdom of Spain and the Argentine Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Argentina.
Original.
11-03-2013
23-12-2013
7
Convention between the Kingdom of Spain and the Republic of Armenia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Armenia.
Original.
16-12-2010
21-03-2012
8
Agreement between the Kingdom of Spain and Australia to prevent double taxation and prevent tax evasion in the area of income taxes.
Australia.
Original.
24-03-1992
10-12-1992
9
Convention between Spain and the Republic of Austria to prevent double taxation of income and property taxes.
Austria.
Original.
20-12-1966
01-01-1968
Amending the Instrument (a).
24-02-1995
01-11-1995
10
Convention between the Kingdom of Spain and the Republic of Azerbaijan to prevent double taxation of income and property taxes.
Azerbaijan.
Original.
23-04-2014
13-01-2021
11
Agreement between the Kingdom of Spain and Barbados to prevent double taxation and to prevent tax evasion in the area of income taxes.
Barbados.
Original.
01-12-2010
14-10-2011
12
Convention between the Kingdom of Spain and the Kingdom of Belgium aimed at avoiding double taxation and preventing tax evasion and tax fraud in respect of income and property taxes and Protocol.
Belgium.
Original.
14-06-1995
25-06-2003
Amending the Instrument (a).
2-12-2009
23-04-2018
Amending the Instrument (b).
15-04-2014
24-07-2018
13
Agreement between the Kingdom of Spain and the Republic of Bolivia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Bolivia.
Original.
30-06-1997
23-11-1998
14
Convention between the Kingdom of Spain and Bosnia and Herzegovina to prevent double taxation and prevent tax evasion in the area of income and property taxes.
Bosnia and Herzegovina.
Original.
05-02-2008
04-01-2011
15
Agreement between the Spanish State and the Federative Republic of Brazil to prevent double taxation and prevent tax evasion in the area of income taxes.
Brazil.
Original.
14-11-1974
03-12-1975
16
Agreement between Spain and the People's Republic of Bulgaria to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
Bulgaria.
Original.
06-03-1990
14-06-1991
17
Agreement between Spain and Canada to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Canada.
Original.
23-11-1976
26-12-1980
Amending the Instrument (a).
18-11-2014
12-12-2015
18
Agreement between the Kingdom of Spain and the State of Qatar to prevent double taxation and to prevent tax evasion in the area of income taxes.
Qatar.
Original.
10-09-2015
6-2-2018
19
Agreement between Spain and the Socialist Republic of Czechoslovakia to prevent double taxation and prevent tax evasion in the area of income and property taxes.
Czech Republic (former Czechoslovakia).
Original.
08-05-1980
05-06-1981
20
Agreement between the Kingdom of Spain and the Republic of Chile to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Chile.
Original.
07-07-2003
22-12-2003
21
Convention between the Kingdom of Spain and the Republic of Cyprus to prevent double taxation and prevent tax evasion in the area of income and property taxes.
Cyprus.
Original.
14-02-2013
28-05-2014
22
Agreement between the Kingdom of Spain and the Republic of Colombia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Colombia.
Original.
31-03-2005
23-10-2008
23
Agreement between the Kingdom of Spain and the Republic of Korea to prevent double taxation and to prevent tax evasion in the area of income taxes.
Korea.
Original.
17-01-1994
21-11-1994
24
Agreement between the Kingdom of Spain and the Republic of Costa Rica to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Costa Rica.
Original.
04-03-2004
15-12-2010
25
Convention between the Kingdom of Spain and the Republic of Croatia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Croatia.
Original.
19-05-2005
20-04-2006
26
Agreement between the Kingdom of Spain and the Republic of Cuba to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
Cuba.
Original.
03-02-1999
31-12-2000
27
Convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes between Spain and Ecuador.
Ecuador.
Original.
20-05-1991
19-04-1993
28
Convention between the Kingdom of Spain and the Arab Republic of Egypt to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Egypt.
Original.
10-06-2005
28-05-2006
29
Agreement between the Kingdom of Spain and the Republic of El Salvador to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
El Salvador.
Original.
07-07-2008
13-08-2009
30
Agreement between the Kingdom of Spain and the United Arab Emirates to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
United Arab Emirates.
Original.
05-03-2006
02-04-2007
31
Agreement between Spain and the Socialist Republic of Czechoslovakia to prevent double taxation and prevent tax evasion in the area of income and property taxes.
Slovak Republic (former Czechoslovakia).
Original.
08-05-1980
05-06-1981
32
Convention between the Kingdom of Spain and the Republic of Slovenia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Slovenia.
Original.
23-05-2001
19-03-2002
33
Agreement between the Kingdom of Spain and the United States of America to prevent double taxation and prevent tax evasion in respect of income taxes.
United States of America.
Original.
22-02-1990
21-11-1990
Amending Instrument (a).
14-01-2013
27-11-2019
34
Convention between the Kingdom of Spain and the Republic of Estonia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Estonia.
Original.
03-09-2003
28-12-2004
35
Agreement between Spain and the Republic of the Philippines to prevent double taxation and prevent tax evasion in the area of income taxes.
Philippines.
Original.
14-03-1989
12-09-1994
36
Agreement between the Kingdom of Spain and the Republic of Finland to prevent double taxation and to prevent tax evasion in the area of income taxes.
Finland.
Original.
15-12-2015
27-07-2018
37
Convention between the Kingdom of Spain and the French Republic in order to avoid double taxation and to prevent tax evasion and fraud in the field of income and property taxes.
France.
Original.
10-10-1995
01-07-1997
38
Agreement between the Kingdom of Spain and Georgia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Georgia.
Original.
07-06-2010
01-07-2011
39
Agreement between the Kingdom of Spain and the Hellenic Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Greece.
Original.
04-12-2000
21-08-2002
40
Convention between the Kingdom of Spain and the Hong Kong Special Administrative Region of the People's Republic of China to prevent double taxation and prevent tax evasion in the area of income taxes.
Hong Kong, China.
Original.
01-04-2011
13-04-2012
41
Agreement between the Government of Spain and the Government of the People's Republic of Hungary to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Hungary.
Original.
09-07-1984
20-05-1987
42
Agreement between the Kingdom of Spain and the Republic of Indonesia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Indonesia.
Original.
30-05-1995
20-12-1999
43
Agreement between the Kingdom of Spain and the Islamic Republic of Iran to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Iran.
Original.
19-07-2003
30-01-2006
44
Agreement between the Kingdom of Spain and Ireland to prevent double taxation and to prevent tax evasion of income and capital gains.
Ireland.
Original.
10-02-1994
21-11-1994
45
Convention between the Kingdom of Spain and the Republic of Iceland to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Iceland.
Original.
22-01-2002
02-08-2002
46
Agreement between the Kingdom of Spain and the State of Israel to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Israel.
Original.
30-11-1999
20-11-2000
47
Agreement between Spain and Italy to prevent double taxation of income taxes and to prevent tax evasion.
Italy.
Original.
08-09-1977
14-11-1980
48
Agreement between the Kingdom of Spain and Jamaica to prevent double taxation and prevent tax evasion in the area of income taxes.
Jamaica.
Original.
08-07-2008
16-05-2009
49
Agreement between the Government of the Kingdom of Spain and the Government of the Republic of Kazakhstan to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Kazakhstan.
Original.
02-07-2009
18-08-2011
50
Agreement between the Government of Spain and the Government of the Union of Soviet Socialist Republics to prevent double taxation of income and wealth.
Kyrgyzstan (ex-URSS).
Original.
01-03-1985
07-08-1986
51
Agreement between the Kingdom of Spain and the State of Kuwait to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Kuwait.
Original.
26-05-2008
19-07-2013
52
Convention between the Kingdom of Spain and the Republic of Latvia to prevent double taxation and prevent tax evasion in matters of income and property taxes.
Latvia.
Original.
04-09-2003
14-12-2004
53
Convention between the Kingdom of Spain and the Republic of Lithuania to prevent double taxation and prevent tax evasion in matters of income and property taxes.
Lithuania.
Original.
22-07-2003
26-12-2003
54
Convention between the Kingdom of Spain and the Grand Duchy of Luxembourg to prevent double taxation on income and property taxes and to prevent tax evasion and evasion.
Luxembourg.
Original.
03-06-1986
19-05-1987
Amending the Instrument (a).
10-11-2009
16-07-2010
55
Agreement between the Spanish Government and the Macedonian Government to prevent double taxation and prevent tax evasion in the area of income and property taxes.
Macedonia.
Original.
20-06-2005
01-12-2005
56
Agreement between the Government of the Kingdom of Spain and the Government of Malaysia to prevent double taxation and prevent tax evasion in the area of income taxes.
Malaysia.
Original.
24-05-2006
28-12-2007
57
Agreement between the Kingdom of Spain and Malta to prevent double taxation and to prevent tax evasion in the area of income taxes.
Malta.
Original.
08-11-2005
12-09-2006
58
Convention between the Kingdom of Spain and the Kingdom of Morocco to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Morocco.
Original.
10-07-1978
16-05-1985
59
Agreement between the Kingdom of Spain and the United Mexican States to prevent double taxation of income and property taxes and to prevent tax evasion and evasion.
Mexico.
Original.
24-07-1992
06-10-1994
Amending the Instrument (a).
17-12-2015
27-09-2017
60
Convention between the Kingdom of Spain and the Republic of Moldova to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Moldova.
Original.
08-10-2007
30-03-2009
61
Agreement between the Kingdom of Spain and the Federal Republic of Nigeria to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Nigeria.
Original.
23-06-2009
05-06-2015
62
Agreement between the Kingdom of Spain and the Government of New Zealand to prevent double taxation and prevent tax evasion in the area of income taxes.
New Zealand.
Original.
28-07-2005
31-07-2006
63
Agreement between the Kingdom of Spain and the Sultanate of Oman to prevent double taxation and to prevent tax evasion in the area of income taxes.
Oman.
Original.
30-04-2014
19-09-2015
64
Convention between the Kingdom of Spain and the Islamic Republic of Pakistan to prevent double taxation and prevent tax evasion in the area of income taxes.
Pakistan.
Original.
02-06-2010
18-05-2011
65
Agreement between the Kingdom of Spain and the Republic of Panama to prevent double taxation of income and property taxes and to prevent tax evasion.
Panama.
Original.
07-10-2010
25-07-2011
66
Agreement between the Government of Spain and the Government of the People's Republic of Poland to prevent double taxation in respect of income and capital taxes.
Poland.
Original.
15-11-1979
06-05-1982
67
Agreement between the Kingdom of Spain and the Portuguese Republic to prevent double taxation and to prevent tax evasion in the area of income taxes.
Portugal.
Original.
26-10-1993
28-06-1995
68
Convention between the Kingdom of Spain and the United Kingdom of Great Britain and Northern Ireland to prevent double taxation and prevent tax evasion in respect of income and property taxes.
United Kingdom.
Original.
14-03-2013
12-06-2014
69
Agreement between the Kingdom of Spain and the Dominican Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Dominican Republic.
Original.
16-11-2011
25-07-2014
70
Convention between the Kingdom of Spain and the Government of the Russian Federation to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Russia.
Original.
16-12-1998
13-06-2000
71
Convention between the Kingdom of Spain and the Republic of Senegal to prevent double taxation and prevent tax evasion in the area of income taxes.
Senegal.
Original.
05-12-2006
22-10-2012
72
Convention between the Kingdom of Spain and the Republic of Serbia on the avoidance of double taxation on income and property taxes.
Serbia.
Original.
09-03-2009
28-03-2010
73
Agreement between the Kingdom of Spain and the Republic of Singapore to prevent double taxation and to prevent tax evasion in the area of income taxes.
Singapore.
Original.
13-04-2011
02-02-2012
74
Agreement between the Kingdom of Spain and the Republic of South Africa to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
South Africa.
Original.
23-06-2006
28-12-2007
75
Agreement between Spain and the Swiss Confederation on the avoidance of double taxation on income and property taxes.
Switzerland.
Original.
26-04-1966
02-02-1967
Amending the Instrument (a).
29-06-2006
01-06-2007
Amending the Instrument (b).
27-07-2011
24-08-2013
76
Agreement between the Government of the Kingdom of Spain and the Government of the Kingdom of Thailand to prevent double taxation and to prevent tax evasion and tax fraud in respect of income taxes.
Thailand.
Original.
14-10-1997
16-09-1998
77
Agreement between the Government of Spain and the Government of the Union of Soviet Socialist Republics to prevent double taxation of income and wealth.
Tajikistan (former USSR).
Original.
01-03-1985
07-08-1986
78
Agreement between the Kingdom of Spain and the Republic of Trinidad and Tobago to prevent double taxation and prevent tax evasion in respect of income taxes.
Trinidad and Tobago.
Original.
17-02-2009
28-12-2009
79
Agreement between Spain and the Republic of Tunisia to prevent double taxation of income and property taxes.
Tunisia.
Original.
02-07-1982
14-02-1987
80
Convention between the Kingdom of Spain and the Republic of Turkey to prevent double taxation and prevent tax evasion in the area of income taxes.
Turkey.
Original.
05-07-2002
18-12-2003
81
Agreement between the Kingdom of Spain and the Eastern Republic of Uruguay to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Uruguay.
Original.
09-10-2009
24-04-2011
82
Convention between the Kingdom of Spain and the Republic of Uzbekistan to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Uzbekistan.
Original.
08-07-2013
19-09-2015
83
Agreement between the Kingdom of Spain and the Bolivarian Republic of Venezuela to prevent double taxation and to prevent tax evasion and fraud in the area of income and property taxes.
Venezuela.
Original.
08-04-2003
29-04-2004
84
Agreement between the Kingdom of Spain and the Socialist Republic of Vietnam to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
Vietnam.
Original.
07-03-2005
22-12-2005
85
Convention between Spain and the Republic of India to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
India.
Original.
08-02-1993
12-01-1995
Amending the Instrument (a).
26-10-2012
29-12-2014
86
Agreement between the Kingdom of Spain and the Republic of Belarus to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Belarus.
Original.
14-06-2017
09-05-2021
87
Convention between the Kingdom of Spain and the Republic of Cape Verde to prevent double taxation and to prevent tax evasion in the area of income taxes.
Cape Verde.
Original.
05-06-2017
07-01-2021
88
Agreement between the Kingdom of Spain and Romania to eliminate double taxation in relation to income taxes and to prevent tax evasion and avoidance.
Romania.
Original.
18-10-2017
14-01-2021
Article 3. Transparent entities.
Reservation.
In accordance with Article 3.5(b) of the Convention, the Kingdom of Spain reserves the right not to apply paragraph 1 to any of its Covered Tax Agreements by the Convention which already contain any of the provisions described in Article 3.4. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
33
United States of America.
Article 1.6 [as amended by Article I(a)].
36
Finland.
Article 1.2 and Protocol (II).
68
United Kingdom.
Article 4.4.
88
Romania.
Article 1.2.
Article 4. Entities with double residence.
Reservation.
Under article 4.3 (a) of the Convention, the Kingdom of Spain reserves the right not to apply any of the provisions of article 4 to its Covered Tax Agreements by the Convention.
Article 5. Application of methods to eliminate double taxation.
Notification of choice of optional provisions.
Under Article 5.10 of the Convention, the Kingdom of Spain chooses to apply Option C under Article 5.1.
Notification of existing provisions in the listed conventions.
Jurisdictions that choose option C:
Pursuant to Article 5.10 of the Convention, the Kingdom of Spain considers that the following conventions contain one of the provisions described in Article 5.7. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
15
Brazil.
Article 23.3.
19
Czech Republic.
Article 23.1.
31
Slovak Republic.
Article 23.1.
58
Morocco.
Article 23.1.
66
Poland.
Article 23.1.
80
Turkey.
Article 22.1.
Article 6. Purpose of the Covered Tax Agreements.
Reservation.
Under article 6.4 of the Convention, the Kingdom of Spain reserves the right not to apply article 6.1 to any of its Covered Tax Agreements by the Convention which already contain in the Preamble the intention of the contracting jurisdictions to eliminate double taxation without creating opportunities for non-taxation or reduced taxation, whether such wording is limited to cases of tax evasion or avoidance (including the practice of seeking the most favourable agreement, which seeks to obtain the benefits provided for in the tax convention for the indirect benefit of third-party residents) or has wider application. The following convention contains in the Preamble the wording referred to in this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
59
Mexico.
‘Wishing to promote the development of their economic relations and to improve cooperation in tax matters; Intending to conclude a convention to avoid double taxation in respect of income and property taxes, without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including agreements for the abuse of agreements aimed at allowing residents of third States to take indirect advantage of the benefits provided for in this Convention);’;
Preamble after amendment by Article I(a).
88
Romania.
‘Intending to conclude a Convention to eliminate double taxation in relation to income taxes and to prevent tax evasion and avoidance without creating opportunities for non-taxation or reduced taxation through evasion or circumvention, including the practice of seeking the most favourable agreement aimed at obtaining the benefits provided for in this Convention in order to indirectly favour residents of third States,’.
Notification of choice of optional provisions.
Under article 6.6 of the Convention, the Kingdom of Spain chooses to apply article 6.3.
Notification of the text of the Preamble existing in the conventions included in the list.
Under article 6.5 of the Convention, the Kingdom of Spain considers that the following conventions do not fall within the scope of a reservation made under article 6.4 and contain in the Preamble the wording referred to in article 6.2. The text of the relevant paragraph of the Preamble is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
1
Albania.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
2
Germany.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
3
Andorra.
‘The Kingdom of Spain and the Principality of Andorra, wishing to promote the development of their economic relations and improve cooperation in tax matters,
Intending to conclude a convention to avoid double taxation in respect of income tax, without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance, they have agreed as follows:’
4
Saudi Arabia.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
5
Algeria.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,’
6
Argentina.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
7
Armenia.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
8
Australia.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
9
Austria.
‘desiring to conclude a convention to prevent double taxation in the area of income and property taxes,’
10
Azerbaijan.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
11
Barbados.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
12
Belgium.
‘desiring to conclude a new convention to prevent double taxation and to prevent tax evasion and tax fraud in the area of income and property taxes,’
13
Bolivia.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
14
Bosnia and Herzegovina.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
15
Brazil.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
16
Bulgaria.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,’
17
Canada.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
18
Qatar.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
19
Czech Republic.
‘conscious of the need to facilitate trade and promote economic cooperation in accordance with the Final Act of the Conference on Security and Cooperation in Europe, have decided to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
20
Chile.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
21
Cyprus.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
22
Colombia.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
23
Korea.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
24
Costa Rica.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
25
Croatia.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
26
Cuba.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
27
Ecuador.
‘agree to sign the following Agreement to Avoid Double Taxation and Prevent Tax Evasion in Tax on Income and Heritage,’
28
Egypt.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
29
El Salvador.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
30
United Arab Emirates.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
31
Slovak Republic.
‘conscious of the need to facilitate trade and promote economic cooperation in accordance with the Final Act of the Conference on Security and Cooperation in Europe,
They have decided to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes."
32
Slovenia.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
33
United States of America.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,’
34
Estonia.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
35
Philippines.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
36
Finland.
‘The Kingdom of Spain and the Republic of Finland, wishing to replace the existing Convention between Spain and Finland on the prevention of double taxation of income and property taxes, done at Helsinki on 15 November 1967, as amended at Helsinki on 22 February 1973 and at Madrid on 27 April 1990 (hereinafter referred to as the 1967 Convention), with a new Convention on the prevention of double taxation and the prevention of tax evasion in the field of income taxes,’
37
France.
'desiring to avoid double taxation and to prevent tax evasion and tax fraud in the area of income and property taxes, they have decided to conclude a convention'
38
Georgia.
‘desiring to promote and strengthen economic, cultural and scientific relations by concluding a convention to prevent double taxation on income and property taxes,’
39
Greece.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
40
Hong Kong, China.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes’
41
Hungary.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,'
42
Indonesia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,'
43
Iran.
‘desiring to conclude an agreement to avoid double taxation and to prevent tax evasion in the area of income and property taxes,’
44
Ireland.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion on income and capital gains,’
45
Iceland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,'
46
Israel.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
47
Italy.
‘desiring to conclude a convention to prevent double taxation on income taxes and to prevent tax evasion,’
48
Jamaica.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
49
Kazakhstan.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
50
Kyrgyzstan.
"Confirming its intention in accordance with the Final Act of the Conference on Security and Cooperation in Europe, signed at Helsinki on 1 August 1975, to deepen and further develop economic, cultural, commercial, industrial and technical-scientific cooperation,
And in order to avoid double taxation"
51
Kuwait.
‘desiring to promote their economic relations by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes;’
52
Latvia.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
53
Lithuania.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
54
Luxembourg.
‘desiring to conclude a convention to prevent double taxation of income and property taxes and to prevent tax evasion and evasion,’
55
Macedonia.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
56
Malaysia.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
57
Malta.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
58
Morocco.
‘Wishing to avoid double taxation on income and property taxes,’
60
Moldova.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
61
Nigeria.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
62
New Zealand.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
63
Oman.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
64
Pakistan.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
65
Panama.
‘desiring to conclude a convention to prevent double taxation of income and property taxes and to prevent tax evasion,’
66
Poland.
'The Government of Spain and the Government of the People's Republic of Poland, having regard to the principles and clauses of the Final Act of the Conference on Security and European Cooperation, which are eager to continue the development and acceleration of their economic relations, have decided to conclude a convention to prevent double taxation in respect of income and capital taxes,'
67
Portugal.
‘The Kingdom of Spain and the Portuguese Republic, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’
68
United Kingdom.
'The Kingdom of Spain and the United Kingdom of Great Britain and Northern Ireland, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes, have agreed as follows:'
69
Dominican Republic.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
70
Russia.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
71
Senegal.
'desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes, have agreed as follows'
72
Serbia.
‘desiring to conclude a convention to avoid double taxation on income and property taxes,’
73
Singapore.
‘The Kingdom of Spain and the Republic of Singapore, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’
74
South Africa.
'desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the field of income and property taxes, with the aim of promoting and strengthening economic relations between the two countries'
75
Switzerland.
‘desiring to conclude a convention to avoid double taxation on income and property taxes,’
76
Thailand.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
77
Tajikistan.
'Confirming its intention in accordance with the Final Act of the Conference on Security and Cooperation in Europe, signed at Helsinki on 1 August 1975, to deepen and further develop economic, cultural, commercial, industrial and technical-scientific cooperation, and to avoid double taxation'
78
Trinidad and Tobago.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
79
Tunisia.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes’
80
Turkey.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
81
Uruguay.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
82
Uzbekistan.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
83
Venezuela.
‘desiring to conclude a convention in order to avoid double taxation and to prevent tax evasion and fraud in the area of income and property taxes,’
84
Vietnam.
‘Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
85
India.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes’
86
Belarus.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
87
Cape Verde.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
Notification of listed conventions that do not contain the text of the Preamble agreed upon in the Convention.
In accordance with Article 6.6 of the Convention, the Kingdom of Spain considers that the following conventions do not contain in their Preamble reference to its desire to develop its economic relations or to strengthen cooperation in tax matters.
Number of the agreement listed
Other Contracting Jurisdiction
1
Albania.
2
Germany.
4
Saudi Arabia.
5
Algeria.
6
Argentina.
7
Armenia.
8
Australia.
9
Austria.
10
Azerbaijan.
11
Barbados.
12
Belgium.
13
Bolivia.
14
Bosnia and Herzegovina.
15
Brazil.
16
Bulgaria.
17
Canada.
18
Qatar.
20
Chile.
21
Cyprus.
22
Colombia.
23
Korea.
24
Costa Rica.
25
Croatia.
26
Cuba.
27
Ecuador.
28
Egypt.
29
El Salvador.
30
United Arab Emirates.
32
Slovenia.
33
United States of America.
34
Estonia.
35
Philippines.
36
Finland.
37
France.
39
Greece.
40
Hong Kong, China.
42
Indonesia.
43
Iran.
44
Ireland.
45
Iceland.
46
Israel.
47
Italy.
48
Jamaica.
49
Kazakhstan.
52
Latvia.
53
Lithuania.
54
Luxembourg.
55
Macedonia.
56
Malaysia.
57
Malta.
58
Morocco.
60
Moldova.
61
Nigeria.
62
New Zealand.
63
Oman.
65
Panama.
67
Portugal.
68
United Kingdom.
69
Dominican Republic.
70
Russia.
71
Senegal.
72
Serbia.
73
Singapore.
74
South Africa.
75
Switzerland.
76
Thailand.
78
Trinidad and Tobago.
79
Tunisia.
80
Turkey.
81
Uruguay.
82
Uzbekistan.
83
Venezuela.
84
Vietnam.
85
India.
86
Belarus.
87
Cape Verde.
Article 7. Measures to prevent the abuse of conventions.
Reservation.
Pursuant to article 7.15 (b) of the Convention, the Kingdom of Spain reserves the right not to apply article 7.1 to any of its Covered Tax Agreements by the Convention which already contain provisions preventing the acquisition of profits arising from the Covered Tax Agreement by the Convention where the main purpose, or one of the main purposes of an agreement or transaction, or of persons connected with an agreement or operation, is to obtain such profits. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
3
Andorra.
Protocol I.3.
59
Mexico.
Protocol 1.b] [as amended by Article XVII.1(a)].
88
Romania.
Protocol I.c).
Notification of existing provisions in the listed conventions.
Under article 7.17 (a) of the Convention, the Kingdom of Spain considers that the following conventions are not subject to the reservation described in article 7.15 (b) and contain any of the provisions described in article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Protocol II.d).
11
Barbados.
Protocol I.A.3.
18
Qatar.
Protocol I (c) and Protocol I (d).
20
Chile.
Protocol IX.
26
Cuba.
Protocol 9.
29
El Salvador.
Protocol X.2.
30
United Arab Emirates.
Articles 10.7, 11.5 and 12.5.
36
Finland.
Protocol I.c).
38
Georgia.
Protocol 3.
39
Greece.
Articles 10.6, 11.8 and 12.7.
40
Hong Kong, China.
Protocol 3.
49
Kazakhstan.
Protocol III.(iii).
57
Malta.
Article 27(2)
60
Moldova.
Protocol I.d).
61
Nigeria.
Protocol I.4.
63
Oman.
Protocol I.A.4.
64
Pakistan.
Protocol I.(iii).
65
Panama.
Protocol VIII.C.
68
United Kingdom.
Article 23(2)
69
Dominican Republic.
Protocol I.c).
73
Singapore.
Protocol 1.d).
80
Turkey.
Protocol 8.
81
Uruguay.
Protocol IV.2.d).
82
Uzbekistan.
Protocol I.d).
85
India.
Article 28B.4 [as amended by Article 5(a)] and Protocol 13 [as amended by Article 8(a)].
86
Belarus.
Protocol 1.c).
Article 8. Transactions with dividends.
Notification of existing provisions in the listed conventions.
Pursuant to article 8.4 of the Convention, the Kingdom of Spain considers that the following conventions contain any of the provisions described in article 8.1 that are not subject to any of the reservations provided for in article 8.3(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 10.2.
2
Germany.
Article 10(2)(a).
3
Andorra.
Article 10.2.
4
Saudi Arabia.
Article 10.2.
5
Algeria.
Article 10.2.
6
Argentina.
Article 10(2)(a).
7
Armenia.
Article 10.2.
9
Austria.
Article 10.2.
10
Azerbaijan.
Article 10.2.
11
Barbados.
Article 10.2.
12
Belgium.
Article 10(2)(b).
13
Bolivia.
Article 10.1.
14
Bosnia and Herzegovina.
Article 10.2.
15
Brazil.
Article 10.2 under the Most-Favoured-Nation Clause (see Protocol 3).
16
Bulgaria.
Article 8.2.
17
Canada.
Article X.2.a).
18
Qatar.
Article 10.3.
19
Czech Republic.
Article 10.2.
20
Chile.
Article 10(2)(a).
21
Cyprus.
Article 10.2.
22
Colombia.
Article 10.2.
23
Korea.
Article 10.2.
24
Costa Rica.
Article 10(2)(a).
25
Croatia.
Article 10.2.
26
Cuba.
Article 10.2.
28
Egypt.
Article 10(2)(a).
29
El Salvador.
Article 10.2.
30
United Arab Emirates.
Article 10.2.
31
Slovak Republic.
Article 10(2)(a).
32
Slovenia.
Article 10(2)(a).
33
United States of America.
Article 10.2 and 10.3 [as amended by (a)].
34
Estonia.
Article 10.2.
35
Philippines.
Article 10.2.
36
Finland.
Article 10.2.
37
France.
Article 10(2)(b).
38
Georgia.
Article 10.2.
39
Greece.
Article 10.2.
40
Hong Kong, China.
Article 10.2.
41
Hungary.
Article 10.2.
42
Indonesia.
Article 10(2)(a).
43
Iran.
Article 10.2.
44
Ireland.
Article 10(4).
45
Iceland.
Article 10.2.
48
Jamaica.
Article 10.2.
49
Kazakhstan.
Article 10(2)(a).
51
Kuwait.
Article 10.2.
52
Latvia.
Article 10.2.
53
Lithuania.
Article 10.2.
54
Luxembourg.
Article 10.2.
55
Macedonia.
Article 10.2.
56
Malaysia.
Article 10.2.
57
Malta.
Article 10.2.
58
Morocco.
Article 10.2.
59
Mexico.
Article 10(2)(a) [as amended by Article VI(a)].
60
Moldova.
Article 10.2.
61
Nigeria.
Article 10.2.
63
Oman.
Article 10.2.
64
Pakistan.
Article 10(2)(a) and (b).
65
Panama.
Article 10(2)(a) and 3.
66
Poland.
Article 10(2)(a).
67
Portugal.
Article 10(2)(a).
68
United Kingdom.
Article 10.2.
69
Dominican Republic.
Article 10.2.
70
Russia.
Article 10(2)(a).
72
Serbia.
Article 10.2.
73
Singapore.
Article 10.2.
74
South Africa.
Article 10(2)(a).
75
Switzerland.
Article 10.2 [as amended by Articles 1(a) and 5(b)].
78
Trinidad and Tobago.
Article 10.2.
79
Tunisia.
Article 10(2)(a).
80
Turkey.
Article 10.2.
81
Uruguay.
Article 10.2.
82
Uzbekistan.
Article 10.2.
83
Venezuela.
Article 10.2.
84
Vietnam.
Article 10.2.
86
Belarus.
Article 10.2.
87
Cape Verde.
Article 10.2.
88
Romania.
Article 10.3.
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Notification of choice of optional provisions.
Under article 9.8 of the Convention, the Kingdom of Spain chooses to apply article 9.4.
Notification of existing provisions in the listed conventions.
In accordance with Article 9.7 of the Convention, the Kingdom of Spain considers that the following conventions contain one of the provisions described in Article 9.1. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 13.4.
2
Germany.
Article 13(2)
3
Andorra.
Article 13.4.
4
Saudi Arabia.
Article 13.4(a).
6
Argentina.
Article 13.4.
7
Armenia.
Article 13(4) and Protocol V.
8
Australia.
Article 13.4.
10
Azerbaijan.
Article 13.4.
11
Barbados.
Article 13.4.
12
Belgium.
Article 13(2)
14
Bosnia and Herzegovina.
Article 13.4.
17
Canada.
Article XIII.3.
18
Qatar.
Article 13.4.
20
Chile.
Article 13.4(a).
21
Cyprus.
Article 13.4.
22
Colombia.
Article 13.4.
23
Korea.
Article 13(2)
24
Costa Rica.
Article 13.4.
25
Croatia.
Article 13.4.
28
Egypt.
Article 13.4.
29
El Salvador.
Article 14.4.
30
United Arab Emirates.
Article 13.4.
32
Slovenia.
Article 13.4.
33
United States of America.
Article 13(2)
34
Estonia.
Article 13.1 (Part) and Protocol IX.
35
Philippines.
Article 13.3.
36
Finland.
Article 13.4.
37
France.
Article 13(1)(b).
38
Georgia.
Article 13.4.
39
Greece.
Article 13.4.
40
Hong Kong, China.
Article 13.4.
43
Iran.
Article 13.4.
44
Ireland.
Article 13(2)
45
Iceland.
Article 13(4) first sentence.
46
Israel.
Article 13(2)
48
Jamaica.
Article 14.4.
49
Kazakhstan.
Article 13.4.
50
Kyrgyzstan.
Article 11.4.
51
Kuwait.
Article 13.4.
52
Latvia.
Article 13.1.
53
Lithuania.
Article 13.1.
54
Luxembourg.
Article 13.1.
55
Macedonia.
Article 13.4.
56
Malaysia.
Article 13.4.
57
Malta.
Article 13.4.
59
Mexico.
Article 13.2 [as amended by Article IX.1(a)].
60
Moldova.
Article 13.4.
61
Nigeria.
Article 13.4.
62
New Zealand.
Article 13.4.
63
Oman.
Article 13.4.
64
Pakistan.
Article 14.5.
65
Panama.
Article 13(5).
66
Poland.
Part of Article 13.1.
67
Portugal.
Article 13(2)
68
United Kingdom.
Article 13.4.
69
Dominican Republic.
Article 14.3.
70
Russia.
Article 13(2)
71
Senegal.
Article 13.4.
72
Serbia.
Article 13.4.
73
Singapore.
Article 13(5).
74
South Africa.
Article 13.4.
75
Switzerland.
Article 13.3.
76
Thailand.
Article 13(2)
77
Tajikistan.
Article 11.4.
78
Trinidad and Tobago.
Article 14.4.
81
Uruguay.
Article 13.4.
82
Uzbekistan.
Article 13.4.
83
Venezuela.
Article 13.4.
84
Vietnam.
Article 13.4.
85
India.
Article 14.4.
86
Belarus.
Article 13.4.
87
Cape Verde.
Article 13.4.
88
Romania.
Article 13.4.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Notification of existing provisions in the listed conventions.
Pursuant to Article 10.6 of the Convention, the Kingdom of Spain considers that the following convention contains one of the provisions described in Article 10.4. The number of the article and paragraph of this provision is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
33
United States of America.
Article 17.6 [as amended by Article IX(a)].
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Under article 11(3)(a) of the Convention, the Kingdom of Spain reserves the right not to apply any of the provisions of article 11 to its Covered Tax Agreements by the Convention.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Notification of existing provisions in the listed conventions.
Pursuant to Article 12.5 of the Convention, the Kingdom of Spain considers that the following conventions contain any of the provisions described in Article 12(3)(a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 5.5.
2
Germany.
Article 5.5.
3
Andorra.
Article 5.5.
4
Saudi Arabia.
Article 5.5.
5
Algeria.
Article 5.5.
6
Argentina.
Article 5.5(a).
7
Armenia.
Article 5.5.
8
Australia.
Article 5.5(a).
9
Austria.
Article 5.4.
10
Azerbaijan.
Article 5.5 and Protocol II.
11
Barbados.
Article 5.5.
12
Belgium.
Article 5.5.
13
Bolivia.
Article 5.5.
14
Bosnia and Herzegovina.
Article 5.5.
15
Brazil.
Article 5.4.
16
Bulgaria.
Article 4.6.
17
Canada.
Article V.4.
18
Qatar.
Article 5.5.
19
Czech Republic.
Article 5.5.
20
Chile.
Article 5.5.
21
Cyprus.
Article 5.5.
22
Colombia.
Article 5.5.
23
Korea.
Article 5.4.
24
Costa Rica.
Article 5.5.
25
Croatia.
Article 5.5.
26
Cuba.
Article 5.6.
27
Ecuador.
Article 5.5.
28
Egypt.
Article 5.5.
29
El Salvador.
Article 5.5(a).
30
United Arab Emirates.
Article 5.5.
31
Slovak Republic.
Article 5.5.
32
Slovenia.
Article 5.5.
33
United States of America.
Article 5.5.
34
Estonia.
Article 5.5.
35
Philippines.
Article 5.4(a).
36
Finland.
Article 5.5.
37
France.
Article 5.5.
38
Georgia.
Article 5.5.
39
Greece.
Article 5.5.
40
Hong Kong, China.
Article 5.5.
41
Hungary.
Article 5.5.
42
Indonesia.
Article 5.5(a).
43
Iran.
Article 5.5.
44
Ireland.
Article 5.5.
45
Iceland.
Article 5.5.
46
Israel.
Article 5.5.
47
Italy.
Article 5.4.
48
Jamaica.
Article 5.5.
49
Kazakhstan.
Article 5.5.
50
Kyrgyzstan.
Article 4.5.
51
Kuwait.
Article 5.7.
52
Latvia.
Article 5.5.
53
Lithuania.
Article 5.5.
54
Luxembourg.
Article 5.5.
55
Macedonia.
Article 5.5.
56
Malaysia.
Article 5.6.a).
57
Malta.
Article 5.5.
58
Morocco.
Article 5.4.
59
Mexico.
Article 5.5.
60
Moldova.
Article 5.5.
61
Nigeria.
Article 5.5.
62
New Zealand.
Article 5.6.
63
Oman.
Article 5.5.
64
Pakistan.
Article 5.5.
65
Panama.
Article 5.5.
66
Poland.
Article 5.4.
67
Portugal.
Article 5.5.
68
United Kingdom.
Article 5.5.
69
Dominican Republic.
Article 5.5.
70
Russia.
Article 5.5.
71
Senegal.
Article 5.5(a).
72
Serbia.
Article 5.5.
73
Singapore.
Article 5.5.
74
South Africa.
Article 5.5.
75
Switzerland.
Article 5.4.
76
Thailand.
Article 5.5(a).
77
Tajikistan.
Article 4.5.
78
Trinidad and Tobago.
Article 5.5.
79
Tunisia.
Article 5.4.
80
Turkey.
Article 5.5(a).
81
Uruguay.
Article 5.5.
82
Uzbekistan.
Article 5.5.
83
Venezuela.
Article 5.5.
84
Vietnam.
Article 5.5(a).
85
India.
Article 5.4(a).
86
Belarus.
Article 5.5.
87
Cape Verde.
Article 5.5.
88
Romania.
Article 5.5.
Pursuant to Article 12.6 of the Convention, the Kingdom of Spain considers that the following conventions contain one of the provisions described in Article 12(3)(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 5.6.
2
Germany.
Article 5.6.
3
Andorra.
Article 5.6.
4
Saudi Arabia.
Article 5.7.
5
Algeria.
Article 5.6.
6
Argentina.
Article 5.6.
7
Armenia.
Article 5.6.
8
Australia.
Article 5.6.
9
Austria.
Article 5.5.
10
Azerbaijan.
Article 5.6.
11
Barbados.
Article 5.6.
12
Belgium.
Article 5.6.
13
Bolivia.
Article 5.6.
14
Bosnia and Herzegovina.
Article 5.6.
15
Brazil.
Article 5.6.
16
Bulgaria.
Article 4.7.
17
Canada.
Article V.5.
18
Qatar.
Article 5.7.
19
Czech Republic.
Article 5.6.
20
Chile.
Article 5.6.
21
Cyprus.
Article 5.6.
22
Colombia.
Article 5.6.
23
Korea.
Article 5.5.
24
Costa Rica.
Article 5.6.
25
Croatia.
Article 5.6.
26
Cuba.
Article 5.7.
27
Ecuador.
Article 5.6.
28
Egypt.
Article 5.6.
29
El Salvador.
Article 5.6.
30
United Arab Emirates.
Article 5.6.
31
Slovak Republic.
Article 5.6.
32
Slovenia.
Article 5.6.
33
United States of America.
Article 5.6.
34
Estonia.
Article 5.6.
35
Philippines.
Article 5.6.
36
Finland.
Article 5.6.
37
France.
Article 5.6.
38
Georgia.
Article 5.6.
39
Greece.
Article 5.7.
40
Hong Kong, China.
Article 5.6.
41
Hungary.
Article 5.6.
42
Indonesia.
Article 5.7.
43
Iran.
Article 5.6.
44
Ireland.
Article 5.7.
45
Iceland.
Article 5.6.
46
Israel.
Article 5.6.
47
Italy.
Article 5.5.
48
Jamaica.
Article 5.7.
49
Kazakhstan.
Article 5.6.
50
Kyrgyzstan.
Article 4.4.
51
Kuwait.
Article 5.8.
52
Latvia.
Article 5.6.
53
Lithuania.
Article 5.6.
54
Luxembourg.
Article 5.7.
55
Macedonia.
Article 5.6.
56
Malaysia.
Article 5.7.
57
Malta.
Article 5.6.
58
Morocco.
Article 5.5.
59
Mexico.
Article 5.7.
60
Moldova.
Article 5.6.
61
Nigeria.
Article 5.6.
62
New Zealand.
Article 5.7.
63
Oman.
Article 5.6.
64
Pakistan.
Article 5.6.
65
Panama.
Article 5.6.
66
Poland.
Article 5.5.
67
Portugal.
Article 5.6.
68
United Kingdom.
Article 5.6.
69
Dominican Republic.
Article 5.6.
70
Russia.
Article 5.6.
71
Senegal.
Article 5.6.
72
Serbia.
Article 5.6.
73
Singapore.
Article 5.6.
74
South Africa.
Article 5.6.
75
Switzerland.
Article 5.5.
76
Thailand.
Article 5.7 and Part 3 of the Protocol.
77
Tajikistan.
Article 4.4.
78
Trinidad and Tobago.
Article 5.6.
79
Tunisia.
Article 5.5.
80
Turkey.
Article 5.6.
81
Uruguay.
Article 5.6.
82
Uzbekistan.
Article 5.6.
83
Venezuela.
Article 5.6.
84
Vietnam.
Article 5.6 and Protocol II.
85
India.
Article 5.5.
86
Belarus.
Article 5.6.
87
Cape Verde.
Article 5.6.
88
Romania.
Article 5.6.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Notification of choice of optional provisions.
Under Article 13.7 of the Convention, the Kingdom of Spain chooses to apply Option A of Article 13.1.
Notification of existing provisions in the listed conventions.
Under article 13.7 of the Convention, the Kingdom of Spain considers that the following conventions contain one of the provisions described in article 13.5 (a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 5.4.
2
Germany.
Article 5.4.
3
Andorra.
Article 5.4.
4
Saudi Arabia.
Article 5.4 and Protocol VI.
5
Algeria.
Article 5.4.
6
Argentina.
Article 5.4.
7
Armenia.
Article 5.4.
8
Australia.
Article 5.3.
9
Austria.
Article 5.3.
10
Azerbaijan.
Article 5.4.
11
Barbados.
Article 5.4.
12
Belgium.
Article 5.4.
13
Bolivia.
Article 5.4.
14
Bosnia and Herzegovina.
Article 5.4.
15
Brazil.
Article 5.3.
16
Bulgaria.
Article 4.5.
17
Canada.
Article V.3.
18
Qatar.
Article 5.4.
19
Czech Republic.
Article 5.4.
20
Chile.
Article 5.4.
21
Cyprus.
Article 5.4.
22
Colombia.
Article 5.4.
23
Korea.
Article 5.3.
24
Costa Rica.
Article 5.4.
25
Croatia.
Article 5.4.
26
Cuba.
Article 5.5.
27
Ecuador.
Article 5.4.
28
Egypt.
Article 5.4.
29
El Salvador.
Article 5.4.
30
United Arab Emirates.
Article 5.4.
31
Slovak Republic.
Article 5.4.
32
Slovenia.
Article 5.4.
33
United States of America.
Article 5.4.
34
Estonia.
Article 5.4.
35
Philippines.
Article 5.3.
36
Finland.
Article 5.4.
37
France.
Article 5.4.
38
Georgia.
Article 5.4.
39
Greece.
Article 5.4.
40
Hong Kong, China.
Article 5.4.
41
Hungary.
Article 5.4.
42
Indonesia.
Article 5.4 and Protocol I.
43
Iran.
Article 5.4 and Protocol I.
44
Ireland.
Article 5.4.
45
Iceland.
Article 5.4.
46
Israel.
Article 5.4.
47
Italy.
Article 5.3.
48
Jamaica.
Article 5.4.
49
Kazakhstan.
Article 5.4.
50
Kyrgyzstan.
Article 4.3.
51
Kuwait.
Article 5.6.
52
Latvia.
Article 5.4.
53
Lithuania.
Article 5.4.
54
Luxembourg.
Article 5.4.
55
Macedonia.
Article 5.4.
56
Malaysia.
Article 5.5.
57
Malta.
Article 5.4.
58
Morocco.
Article 5.3.
59
Mexico.
Article 5.4.
60
Moldova.
Article 5.4.
61
Nigeria.
Article 5.4.
62
New Zealand.
Article 5.3.
63
Oman.
Article 5.4.
64
Pakistan.
Article 5.4.
65
Panama.
Article 5.4.
66
Poland.
Article 5.3.
67
Portugal.
Article 5.4.
68
United Kingdom.
Article 5.4.
69
Dominican Republic.
Article 5.4.
70
Russia.
Article 5.4.
71
Senegal.
Article 5.4.
72
Serbia.
Article 5.4.
73
Singapore.
Article 5.4.
74
South Africa.
Article 5.4.
75
Switzerland.
Article 5.3.
76
Thailand.
Article 5.4 and Protocol 2.
77
Tajikistan.
Article 4.3.
78
Trinidad and Tobago.
Article 5.4.
79
Tunisia.
Article 5.3.
80
Turkey.
Article 5.4.
81
Uruguay.
Article 5.4.
82
Uzbekistan.
Article 5.4.
83
Venezuela.
Article 5.4.
84
Vietnam.
Article 5.4.
85
India.
Article 5.3.
86
Belarus.
Article 5.4.
87
Cape Verde.
Article 5.4.
88
Romania.
Article 5.4.
Article 14. Fragmentation of contracts.
Reservation.
Under article 14(3)(a) of the Convention, the Kingdom of Spain reserves the right not to apply any of the provisions of article 14 to its Covered Tax Agreements by the Convention.
Article 16. Mutual agreement procedure.
Reservation.
In accordance with article 16.5 (a) of the Convention, the Kingdom of Spain reserves the right not to apply the first sentence of article 16.1 to its tax treaties, which it considers to be intended to meet the minimum standard for the improvement of dispute resolution under the OECD/G20 BEPS Package, ensuring that, under each of its Covered Tax Agreements (other than those allowing a person to submit a case to the competent authority of any of the Contracting Jurisdictions), a person considers that the actions taken by one or both Contracting Jurisdictions involve or may entail for him an imposition not in accordance with the provisions of the Covered Tax Agreement, may, irrespective of the remedies provided for by the domestic law of those Contracting Jurisdictions, submit his case to the competent authority of the Contracting Jurisdiction of which he is resident or, where the case falls within the scope of a provision of a tax convention covering non-discrimination on grounds of nationality, to the competent authority of the Contracting Jurisdiction of which he is a national; and the competent authority of that Contracting Jurisdiction shall institute a bilateral process of notification or consultation with the competent authority of the other Contracting Jurisdiction in cases where the authority to which the request for mutual agreement procedure was submitted does not consider the objection raised by the taxpayer to be justified.
Notification of existing provisions in the listed conventions.
In accordance with article 16.6(b)(i) of the Convention, the Kingdom of Spain considers that the following conventions contain a provision that determines that the cases to which the first sentence of article 16.1 applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
35
Philippines.
Article 25(1), second sentence.
42
Indonesia.
Article 26(1), second sentence.
47
Italy.
Article 24(1), second sentence.
67
Portugal.
Article 25(1), second sentence.
In accordance with article 16.6 (b) (ii) of the Convention, the Kingdom of Spain considers that the following conventions contain a provision determining that the specific time limit for the submission of cases to which the first sentence of article 16.1 applies is at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 23(1), second sentence.
2
Germany.
Article 24(1), second sentence.
3
Andorra.
Article 23(1), second sentence.
4
Saudi Arabia.
Article 25(1), second sentence.
5
Algeria.
Article 24(1), second sentence.
6
Argentina.
Article 25(1), second sentence.
7
Armenia.
Article 25(1), second sentence.
8
Australia.
Article 24(1), second sentence.
10
Azerbaijan.
Article 24(1), second sentence.
11
Barbados.
Article 25(1), second sentence.
12
Belgium.
Article 25(1), second sentence.
13
Bolivia.
Article 26(1), second sentence.
14
Bosnia and Herzegovina.
Article 25(1), second sentence.
16
Bulgaria.
Article 23(1), second sentence.
17
Canada.
Article XXV.1, second sentence.
18
Qatar.
Article 24(1), second sentence.
20
Chile.
Article 24(1), second sentence.
21
Cyprus.
Article 24(1), second sentence.
22
Colombia.
Article 24(1), second sentence.
23
Korea.
Article 25(1), second sentence.
24
Costa Rica.
Article 25(1), second sentence.
25
Croatia.
Article 24(1), second sentence.
26
Cuba.
Article 26(1), second sentence.
27
Ecuador.
Article 26(1), second sentence.
28
Egypt.
Article 25(1), second sentence.
29
El Salvador.
Article 26(1), second sentence.
30
United Arab Emirates.
Article 24(1), second sentence.
32
Slovenia.
Article 26(1), second sentence.
33
United States of America.
Article 26(1), second sentence.
34
Estonia.
Article 25(1), second sentence.
36
Finland.
Article 23(1), second sentence.
37
France.
Article 26(1), second sentence.
38
Georgia.
Article 26(1), second sentence.
39
Greece.
Article 25(1), second sentence.
40
Hong Kong, China.
Article 23(1), second sentence.
41
Hungary.
Article 26(1), second sentence.
43
Iran.
Article 25(1), second sentence.
44
Ireland.
Article 25(1), second sentence.
45
Iceland.
Article 25(1), second sentence.
46
Israel.
Article 26(1), second sentence.
48
Jamaica.
Article 25(1), second sentence.
49
Kazakhstan.
Article 24(1), second sentence.
50
Kyrgyzstan.
Article 20(1), second sentence.
51
Kuwait.
Article 25(1), second sentence.
52
Latvia.
Article 26(1), second sentence.
53
Lithuania.
Article 26(1), second sentence.
54
Luxembourg.
Article 26(1), second sentence.
55
Macedonia.
Article 24(1), second sentence.
56
Malaysia.
Article 24(1), second sentence.
57
Malta.
Article 24(1), second sentence.
59
Mexico.
Article 26(1), second sentence [as amended by Article XIII.3(a)].
60
Moldova.
Article 24(1), second sentence.
61
Nigeria.
Article 26(1), second sentence.
62
New Zealand.
Article 23(1), second sentence.
63
Oman.
Article 25(1), second sentence.
64
Pakistan.
Article 24(1), second sentence.
65
Panama.
Article 25(1), second sentence.
66
Poland.
Article 25(1), second sentence.
68
United Kingdom.
Article 25(1), second sentence.
69
Dominican Republic.
Article 24(1), second sentence.
70
Russia.
Article 25(1), second sentence.
71
Senegal.
Article 25(1), second sentence.
72
Serbia.
Article 26(1), second sentence.
73
Singapore.
Article 23(1), second sentence.
74
South Africa.
Article 24(1), second sentence.
75
Switzerland.
Article 25(1), second sentence.
76
Thailand.
Article 25(1), second sentence.
77
Tajikistan.
Article 20(1), second sentence.
78
Trinidad and Tobago.
Article 25(1), second sentence.
80
Turkey.
Article 24(1), second sentence.
81
Uruguay.
Article 24(1), second sentence.
82
Uzbekistan.
Article 25(1), second sentence.
83
Venezuela.
Article 25(1), second sentence.
84
Vietnam.
Article 25(1), second sentence.
85
India.
Article 27(1), second sentence.
86
Belarus.
Article 24(1), second sentence.
87
Cape Verde.
Article 24(1), second sentence.
88
Romania.
Article 23(1), second sentence.
Notification of listed conventions that do not contain certain provisions.
Pursuant to article 16.6.c)(ii) of the Convention, the Kingdom of Spain considers that the following conventions do not contain any of the provisions described in article 16.4(b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
9
Austria.
12
Belgium.
13
Bolivia.
15
Brazil.
16
Bulgaria.
19
Czech Republic.
20
Chile.
23
Korea.
27
Ecuador.
31
Slovak Republic.
35
Philippines.
41
Hungary.
42
Indonesia.
44
Ireland.
47
Italy.
50
Kyrgyzstan.
58
Morocco.
59
Mexico.
66
Poland.
67
Portugal.
68
United Kingdom.
76
Thailand.
77
Tajikistan.
79
Tunisia.
Under article 16.6(d)(i) of the Convention, the Kingdom of Spain considers that the following convention does not contain any of the provisions described in article 16.4(c)(i).
Number of the agreement listed
Other Contracting Jurisdiction
8
Australia.
84
Vietnam.
Under article 16.6(d)(ii) of the Convention, the Kingdom of Spain considers that the following conventions do not contain any of the provisions described in article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
8
Australia.
12
Belgium.
20
Chile.
27
Ecuador.
50
Kyrgyzstan.
59
Mexico.
77
Tajikistan.
Article 17. Correlative adjustments.
Reservation.
Under article 17(3)(a) of the Convention, the Kingdom of Spain reserves the right not to apply article 17 to any of its Covered Tax Agreements which already contain any of the provisions described in article 17.2. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 9.2.
2
Germany.
Article 9.2.
3
Andorra.
Article 9.2.
4
Saudi Arabia.
Article 9.2.
5
Algeria.
Article 9.2.
6
Argentina.
Article 9.2.
7
Armenia.
Article 9.2.
8
Australia.
Article 9.3.
10
Azerbaijan.
Article 9.2.
11
Barbados.
Article 9.2.
12
Belgium.
Article 9.2.
13
Bolivia.
Article 9.2.
14
Bosnia and Herzegovina.
Article 9.2.
17
Canada.
Article IX.2.
18
Qatar.
Article 9.2.
19
Czech Republic.
Article 9.2.
20
Chile.
Article 9.2.
21
Cyprus.
Article 9.2.
22
Colombia.
Article 9.2.
24
Costa Rica.
Article 9.2.
25
Croatia.
Article 9.2.
26
Cuba.
Article 9.2.
29
El Salvador.
Article 9.2.
30
United Arab Emirates.
Article 9.2.
31
Slovak Republic.
Article 9.2.
34
Estonia.
Article 9.2.
35
Philippines.
Article 9.2.
33
United States of America.
Article 9.2.
36
Finland.
Article 9.2.
37
France.
Article 9.2.
38
Georgia.
Article 9.2.
39
Greece.
Article 9.2.
40
Hong Kong, China.
Article 9.2.
44
Ireland.
Article 9.2.
46
Israel.
Article 9.2.
48
Jamaica.
Article 9.2.
49
Kazakhstan.
Article 9.2.
51
Kuwait.
Article 9.2.
52
Latvia.
Article 9.2.
53
Lithuania.
Article 9.2.
55
Macedonia.
Article 9.2.
56
Malaysia.
Article 9.2.
57
Malta.
Article 9.2.
59
Mexico.
Article 9.2.
60
Moldova.
Article 9.2.
61
Nigeria.
Article 9.2.
62
New Zealand.
Article 9.2.
63
Oman.
Article 9.2.
64
Pakistan.
Article 9.2.
65
Panama.
Article 9.2.
66
Poland.
Article 9.2.
67
Portugal.
Article 9.2.
68
United Kingdom.
Article 9.2.
69
Dominican Republic.
Article 9.2.
70
Russia.
Article 9.2.
71
Senegal.
Article 9.2.
72
Serbia.
Article 9.2.
73
Singapore.
Article 9.2.
75
Switzerland.
Article 9.2.
78
Trinidad and Tobago.
Article 9.2.
80
Turkey.
Article 9.2.
81
Uruguay.
Article 9.2.
82
Uzbekistan.
Article 9.2.
83
Venezuela.
Article 9.2.
85
India.
Article 10.2 [as amended by Article 2(a)].
86
Belarus.
Article 9.2.
87
Cape Verde.
Article 9.2.
88
Romania.
Article 9.2.
Article 18. Option for the implementation of Part VI.
Notification of choice of optional provisions.
Under article 18 of the Convention, the Kingdom of Spain opts to apply Part VI.
Article 19. Binding and binding arbitration.
Reservation.
Under article 19.12 of the Convention, the Kingdom of Spain reserves the right to apply the following rules in relation to its Covered Tax Agreements by the Convention, without prejudice to the other provisions of article 19:
(a) Any matter not resolved after mutual agreement procedure falling within the scope of arbitration provided for in the Convention may not be the subject of arbitration where a court or administrative body of any of the Contracting Jurisdictions has previously ruled on that question;
(b) if, at any time after the request for arbitration and before the arbitral commission has issued its decision to the competent authorities of the Contracting Jurisdictions, a court or administrative tribunal of one of the Contracting Jurisdictions decides on the matter, the arbitral proceedings shall be concluded.
Article 24. Agreement on a different resolution.
Notification of choice of optional provisions.
Under article 24.1 of the Convention, the Kingdom of Spain chooses to apply article 24.2.
Article 26. Compatibility.
Notification of existing provisions in the listed conventions.
Pursuant to article 26.1 of the Convention, the Kingdom of Spain considers that the following Covered Tax Agreements by the Convention do not fall within the scope of any reservation made under article 26.4 and contain a provision providing for arbitration for unresolved issues following mutual agreement procedure. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
33
United States of America.
Article 26(5) and (6).
68
United Kingdom.
Article 25(5).
75
Switzerland.
Article 25(5).
Article 28. Reservations.
Reservation concerning the scope of the arbitration.
Pursuant to article 28(2)(a) of the Convention, the Kingdom of Spain formulates the following reservations with regard to the scope of cases that may be subject to arbitration under Part VI.
1. The Kingdom of Spain reserves the right to exclude from the scope of Part VI cases involving the application of anti-abuse rules in a tax convention covered by the amendments introduced by the Convention or domestic legislation. For this purpose, the anti-abuse rules contained in domestic legislation will include the cases referred to in articles 15 and 16 of the General Tax Act (Law 58/2003 of 17 December). Subsequent rules replacing, amending or updating such rules shall also apply. The Kingdom of Spain shall notify the Depositary of such subsequent rules.
2. The Kingdom of Spain reserves the right to exclude from the scope of application of Part VI cases in which a person directly affected by the case has been subject, by final decision resulting from judicial or administrative proceedings, to a penalty for tax fraud, wilful breach or gross negligence. For this purpose, penalties for tax fraud, wilful non-compliance or gross negligence shall be considered as those governed by the articles:
(i) 305 and 305 bis of the Criminal Code;
(ii) 191, 192 and 193 of the General Tax Act provided that some qualification criteria referred to in article 184 of the General Tax Act are met;
(iii) 18.13.2.o of Act No. 27/2014 of 27 November 2014 on corporation tax, provided that some qualification criterion referred to in article 184 of the General Tax Act is met. For this purpose, references in Article 184 of the General Tax Law to declarations shall be understood to be made to transfer price documentation.
By way of derogation from point (iii), it shall not consider penalties for tax fraud, wilful breach or gross negligence the penalty for infringement resulting from the submission of incomplete documentation where it does not seriously impede the quantification or determination of market value.
Subsequent rules replacing, amending or updating such rules shall also apply. The Kingdom of Spain shall notify the Depositary of such subsequent rules.
3. The Kingdom of Spain reserves the right to exclude from the scope of Part VI transfer pricing cases that include elements of income or assets that are not subject to taxation in a Contracting Jurisdiction, either because they are not included in the tax base of that Contracting Jurisdiction or because they are exempt or are subject to a zero tax rate established solely under domestic tax law specific to that element of the income or assets of that Contracting State.
4. The Kingdom of Spain reserves the right to exclude from the scope of Part VI cases that may be subject to arbitration under the provisions of the Convention on the Elimination of Double Taxation in the case of rectification of profits between associated companies (90/436/EEC), as amended, or other subsequent rules.
5. The Kingdom of Spain reserves the right to exclude from the scope of Part VI cases which the competent authorities of both Contracting Jurisdictions agree are not suitable for resolution by arbitration. Such an agreement must be reached before the date on which, in another case, the arbitral proceedings were commenced and the person submitting the case will be notified.
Article 35. Effective date.
Reservation.
Under article 35.7 (a) of the Convention, the Kingdom of Spain reserves the right to replace:
(i) the references in Article 35(1) and (4) to ‘the last of the dates on which this Convention enters into force for each of the Contracting Jurisdictions of the Tax Convention covered’; and
(ii) the references in Article 35(5) to ‘the date of communication by the Depositary of the notification of the extension of the list of conventions’;
by ‘30 days after the date of receipt by the Depositary of the last of the notifications sent by each of the Contracting Jurisdictions which formulate the reservation described in Article 35(7) (Date of effect) by notifying that they have completed their internal procedures in order to give effect to the provisions of this Convention in relation to that specific covered tax Convention’;
(iii) the references in Article 28.9(a) to ‘from the date of communication by the Depositary of the notification of withdrawal or replacement of the reservation’; and
(iv) the reference in Article 28.9(b) to 'on the last of the dates on which the Convention enters into force for those Contracting Jurisdictions';
by ‘30 days after the date of receipt by the Depositary of the last of the notifications submitted by each of the Contracting Jurisdictions which formulate the reservation described in Article 35(7) (Date of effect) by notifying that they have completed their internal procedures in order to give effect to the withdrawal or replacement of the reservation in respect of that specific covered tax Convention’;
(v) references in Article 29(6)(a) to ‘from the date of communication by the Depositary of the additional notification’; and
(vi) the reference in Article 29(6)(b) to ‘on the last of the dates on which the Convention enters into force for those Contracting Jurisdictions’;
for ‘30 days after the date of receipt by the Depositary of the last of the notifications sent by each of the Contracting Jurisdictions which formulate the reservation described in Article 35(7) (Date of effect) by notifying that they have completed their internal procedures in order to give effect to the additional notification in respect of that specific covered tax Convention’;
(vii) the references in Article 36(1) and (2) (Date of effect of Part VI) to ‘the last of the dates on which this Convention enters into force for each of the Contracting Jurisdictions of the Tax Convention covered’;
by ‘30 days after the date of receipt by the Depositary of the last of the notifications sent by each of the Contracting Jurisdictions making the reservation described in Article 35(7) (Date of effect) by reporting that they have completed their internal procedures in order to give effect to the provisions of this Convention in relation to that specific covered tax Convention’; and
(viii) the reference in Article 36.3 (Date of effect of Part VI) to ‘the date of communication by the Depositary of the notification of the extension of the list of conventions’;
(ix) the reference in Article 36.4 (Date of effect of Part VI) to ‘the date of communication by the Depositary of the notification of withdrawal of the reservation’, ‘the date of communication by the Depositary of the notification of replacement of the reservation’ and ‘the date of communication by the Depositary of the notification of withdrawal of the objection to the reservation’; and
(x) the reference in Article 36.5 (Date of effect of Part VI) to ‘the date of communication by the Depositary of the additional notification’;
by ‘30 days after the date of receipt by the Depositary of the last of the notifications sent by each of the Contracting Jurisdictions which formulate the reservation described in Article 35(7) (Date of effect) by reporting the completion of their internal procedures for the effect of the provisions of the Sixth Party (Arbitration) with respect to that specific tax Convention’.
Article 36. Date of effect of Part VI.
Reservation.
In accordance with article 36.2 of the Convention, the Kingdom of Spain reserves the right to apply Part VI to cases submitted to the competent authority of a Contracting Jurisdiction before the last of the dates on which this Convention enters into force for each of the Contracting Jurisdictions of the Tax Convention covered only to the extent that the competent authorities of both Contracting Jurisdictions agree that it will apply to those specific cases.
Estonia
Status of the list of reservations and notifications made at the time of deposit of the instrument of ratification
Reservations and notifications made by the Republic of Estonia and confirmed at the time of deposit of the instrument of ratification, in accordance with articles 28.6 and 29.3 of the Convention
Article 2. Interpretation of terms.
Notification of conventions covered by the Multilateral Convention.
For the purposes of Article 2.1(a)(ii) of the Convention, Estonia wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/amending instrument
Date of signature
Date of entry into force
1
Convention between the Government of the Republic of Estonia and the Council of Ministers of the Republic of Albania to prevent double taxation and prevent tax evasion in respect of income taxes.
Albania.
Original.
5.4.2010
25.11.2010
2
Convention between the Republic of Estonia and the Republic of Armenia to prevent double taxation and to prevent tax evasion of income and property taxes.
Armenia.
Original.
13.4.2001
23.1.2003
3
Convention between the Republic of Estonia and the Republic of Austria to prevent double taxation of income and property taxes.
Austria.
Original.
5.4.2001
12.11.2002
4
Convention between the Government of the Republic of Estonia and the Government of the Republic of Azerbaijan to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Azerbaijan.
Original.
30.10.2007
27.11.2008
5
Agreement between the Government of the Republic of Estonia and the Government of the Kingdom of Bahrain to prevent double taxation and prevent tax evasion in respect of income taxes.
Bahrain.
Original.
12.10.2012
23.12.2013
6
Convention between the Republic of Estonia and the Republic of Belarus to prevent double taxation and to prevent tax evasion in the area of income taxes.
Belarus.
Original.
21.1.1997
22.7.1998
7
Convention between the Republic of Estonia and the Kingdom of Belgium to prevent double taxation and to prevent tax evasion in respect of income taxes.
Belgium.
Original.
5.11.1999
15.4.2003
8
Convention between the Republic of Estonia and the Republic of Bulgaria to prevent double taxation and to prevent tax evasion in the area of income taxes.
Bulgaria.
Original.
13.10.2008
30.12.2008
9
Convention between the Republic of Estonia and Canada to prevent double taxation and prevent tax evasion of income and property taxes.
Canada.
Original.
2.6.1995
28.12.1995
10
Agreement between the Government of the Republic of Estonia and the Government of the People's Republic of China to prevent double taxation and to prevent tax evasion in respect of income taxes.
China (People ' s Republic).
Original.
12.5.1998
8.1.1999
Instrument amending (a).
9.12.2014
18.12.2015
11
Agreement between the Government of the Republic of Estonia and the Government of the Republic of Croatia to prevent double taxation and to prevent tax evasion in the area of income taxes.
Croatia.
Original.
3.4.2002
12.7.2004
12
Convention between the Republic of Estonia and the Czech Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Czech Republic.
Original.
24.10.1994
26.5.1995
13
Agreement between the Government of the Republic of Estonia and the Government of the Republic of Cyprus to prevent double taxation and to prevent tax evasion in respect of income taxes.
Cyprus.
Original.
15.10.2012
8.10.2013
14
Convention between the Republic of Estonia and the Kingdom of Dina to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Denmark.
Original.
4.5.1993
30.12.1993
15
Convention between the Republic of Estonia and the Republic of Finland to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Finland.
Original.
23.3.1993
30.12.1993
16
Agreement between the Government of the Republic of Estonia and the Government of the French Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
France.
Original.
28.10.1997
1.5.2001
17
Convention between the Republic of Estonia and Georgia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Georgia.
Original.
18.12.2006
27.12.2007
Instrument amending (a).
17.7.2010
11.3.2011
18
Convention between the Government of the Republic of Estonia and the Government of the Hellenic Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Greece.
Original.
4.4.2006
1.8.2008
19
Convention between the Republic of Estonia and the Republic of Hungary to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Hungary.
Original.
11.9.2002
5.7.2004
20
Convention between the Republic of Estonia and the Republic of Iceland to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Iceland.
Original.
16.6.1994
10.11.1995
21
Convention between the Republic of Estonia and the Republic of India to prevent double taxation and prevent tax evasion in the area of income taxes.
India.
Original.
19.9.2011
20.6.2012
22
Agreement between the Government of the Republic of Estonia and the Government of Ireland to prevent double taxation and prevent tax evasion in respect of income and capital gains.
Ireland.
Original.
16.12.1997
29.12.1998
23
Convention between the Republic of Estonia and the Isle of Man to prevent double taxation and prevent tax evasion in the area of income taxes.
Isle of Man.
Original.
8.5.2009
21.12.2009
24
Convention between the Republic of Estonia and the State of Israel to prevent double taxation and prevent tax evasion in the area of income taxes.
Israel.
Original.
29.6.2009
28.12.2009
25
Agreement between the Government of the Republic of Estonia and the Government of the Italian Republic to prevent double taxation and to prevent tax evasion in respect of income taxes.
Italy.
Original.
20.3.1997
22.2.2000
26
Convention between the Republic of Estonia and Jersey on the prevention of double taxation and the prevention of tax evasion in respect of income taxes.
Jersey.
Original.
21.12.2010
30.12.2011
27
Convention between the Republic of Estonia and the Republic of Kazakhstan to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Kazakhstan.
Original.
1.3.1999
19.7.2000
28
Agreement between the Government of the Republic of Estonia and the Government of the Republic of Korea to prevent double taxation and to prevent tax evasion in respect of income taxes.
Korea.
Original.
23.9.2009
25.5.2010
29
Convention between the Government of the Republic of Estonia and the Government of the Kyrgyz Republic to prevent double taxation and to prevent tax evasion in respect of income taxes.
Kyrgyzstan.
Original.
10.4.2017
7.2.2018
30
Convention between the Government of the Republic of Estonia and the Government of the Republic of Latvia to prevent double taxation and to prevent tax evasion in respect of income taxes.
Latvia.
Original.
11.2.2002
21.11.2002
31
Convention between the Republic of Estonia and the Republic of Lithuania to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Lithuania.
Original.
21.10.2004
8.2.2006
32
Convention between the Republic of Estonia and the Grand Duchy of Luxembourg to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Luxembourg.
Original.
7.7.2014
11.12.2015
33
Convention between the Republic of Estonia and the Republic of Macedonia to prevent double taxation and prevent tax evasion in the area of income taxes.
Macedonia.
Original.
20.11.2008
21.5.2009
34
Convention between the Government of the Republic of Estonia and the Government of Malta to prevent double taxation and prevent tax evasion in respect of income taxes.
Malta.
Original.
3.5.2001
22.1.2003
35
Agreement between the Republic of Estonia and the United Mexican States to prevent double taxation and to prevent tax evasion in the area of income taxes.
Mexico.
Original.
19.10.2012
4.12.2013
36
Convention between the Government of the Republic of Estonia and the Government of the Republic of Moldova to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Moldova.
Original.
23.2.1998
21.7.1998
37
Convention between the Republic of Estonia and the Kingdom of Morocco to prevent double taxation and prevent tax evasion in the area of income taxes.
Morocco.
Original.
25.9.2013
N. p.
38
Convention between the Republic of Estonia and the Kingdom of the Netherlands to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
The Netherlands.
Original.
14.3.1997
8.11.1998
Instrument amending (a).
14.7.2005
21.5.2006
Instrument amending (b).
26.6.2008
22.5.2009
39
Convention between the Republic of Estonia and the Kingdom of Norway to prevent double taxation and to prevent tax evasion of income and property taxes.
Norway.
Original.
14.5.1993
30.12.1993
40
Convention between the Republic of Estonia and the Republic of Poland to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Poland.
Original.
9.5.1994
9.12.1994
41
Convention between the Republic of Estonia and the Portuguese Republic to prevent double taxation and to prevent tax evasion in the area of income taxes.
Portugal.
Original.
13.5.2003
23.7.2004
42
Convention between the Republic of Estonia and Romania to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Romania.
Original.
23.10.2003
29.11.2005
43
Convention between the Government of the Republic of Estonia and the Government of the Russian Federation to prevent double taxation and to prevent tax evasion in respect of income taxes.
Russia.
Original.
5.11.2002
N. p.
44
Convention between the Republic of Estonia and the Republic of Serbia to prevent double taxation of income taxes.
Serbia.
Original.
24.9.2009
14.6.2010
45
Agreement between the Government of the Republic of Estonia and the Government of the Republic of Singapore to prevent double taxation and to prevent tax evasion in respect of income taxes.
Singapore.
Original.
18.9.2006
27.12.2007
Instrument amending (a).
3.2.2011
30.3.2012
46
Convention between the Republic of Estonia and the Slovak Republic to prevent double taxation and prevent tax evasion in the area of income and property taxes.
Slovakia.
Original.
21.10.2003
29.3.2006
47
Convention between the Government of the Republic of Estonia and the Government of the Republic of Slovenia to prevent double taxation and prevent tax evasion in respect of income taxes.
Slovenia.
Original.
14.9.2005
26.6.2006
48
Convention between the Republic of Estonia and the Kingdom of Spain to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Spain.
Original.
3.9.2003
28.12.2004
49
Convention between the Republic of Estonia and the Kingdom of Sweden to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Sweden.
Original.
5.4.1993
30.12.1993
50
Agreement between the Government of the Republic of Estonia and the Government of the Kingdom of Thailand to prevent double taxation and prevent tax evasion in respect of income taxes.
Thailand.
Original.
25.9.2012
23.12.2013
51
Agreement between the Government of the Republic of Estonia and the Government of the Republic of Turkey to prevent double taxation and to prevent tax evasion in respect of income taxes.
Turkey.
Original.
25.8.2003
21.2.2005
52
Convention between the Government of the Republic of Estonia and the Government of Turkmenistan to prevent double taxation and to prevent tax evasion in respect of income taxes.
Turkmenistan.
Original.
28.11.2011
15.3.2013
53
Convention between the Government of the Republic of Estonia and the Government of Ukraine to prevent double taxation and prevent tax evasion of income and property taxes.
Ukraine.
Original.
10.5.1996
24.12.1996
54
Convention between the Republic of Estonia and the United Arab Emirates to prevent double taxation and prevent tax evasion in the area of income taxes.
United Arab Emirates.
Original.
20.4.2011
29.3.2012
55
Agreement between the Government of the Republic of Estonia and the Government of the United Kingdom of Great Britain and Northern Ireland to prevent double taxation and prevent tax evasion of income and capital gains.
United Kingdom.
Original.
12.5.1994
19.12.1994
56
Convention between the Republic of Estonia and the United States of America to prevent double taxation and prevent tax evasion in the area of income taxes.
America.
Original.
15.1.1998
30.12.1999
57
Convention between the Government of the Republic of Estonia and the Government of the Republic of Uzbekistan to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Uzbekistan.
Original.
28.9.2012
23.12.2013
58
Agreement between the Government of the Republic of Estonia and the Government of the Socialist Republic of Vietnam to prevent double taxation and to prevent tax evasion in respect of income taxes.
Vietnam.
Original.
26.9.2015
14.11.2016
Article 3. Transparent entities.
Reservation.
Under article 3.5 (a) of the Convention, Estonia reserves the right not to apply any of the provisions of article 3 to its Covered Tax Agreements.
Article 4. Entities with double residence.
Reservation.
Under article 4.3 (a) of the Convention, Estonia reserves the right not to apply any of the provisions of article 4 to its Covered Tax Agreements.
Article 5. Application of methods to eliminate double taxation.
Reservation.
Under article 5.9 of the Convention, Estonia reserves the right, in respect of the following conventions, not to allow the other Contracting Jurisdictions to apply Option C.
Number of the agreement listed
Other Contracting Jurisdiction
5
Bahrain.
20
Iceland.
23
Isle of Man.
26
Jersey.
51
Turkey.
Notification of choice of optional provisions.
For the purposes of Article 5.10 of the Convention, Estonia opts under Article 5.1 to apply Option A.
Notification of existing provisions of listed conventions
(7)
(7)
Such notification shall be given when a jurisdiction chooses to apply Option A provided for in Article 5.1.
Jurisdictions choosing Option A:
For the purposes of Article 5.10 of the Convention, Estonia considers that the following conventions contain provisions of those described in Article 5.3. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other contracting jurisdictions
Provision
3
Bulgaria.
Article 22(2)(a).
24
Lithuania.
Article 23(1)(a).
28
The Netherlands.
Article 24.4 (a).
Article 7. Prevent the misuse of conventions.
Notification of existing provisions in the conventions included in the list.
For the purposes of Article 7.17(a) of the Convention, Estonia considers that the following conventions are not subject to any reservation under Article 7.15(b) and contain provisions of those described in Article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other contracting jurisdictions
Provision
7
Belgium.
Article 28
9
Canada.
Article 28(3)
21
India.
Article 28(2)
25
Italy.
Article 28(1)
27
Kazakhstan.
Article 27
30
Latvia.
Article 29(1)
31
Lithuania.
Article 30
34
Malta.
Article 26.3.
38
The Netherlands.
Article 10.8.
43
Russia.
Article 26
45
Singapore.
Article 22.3.
53
Ukraine.
Article 24
54
United Arab Emirates.
Article 23
55
United Kingdom.
Articles 1.9, 12.7, 22.3 and 24.2.
57
Uzbekistan.
Article 27
Article 8. Transactions with dividends.
Reservation.
Under article 8.3 (a) of the Convention, Estonia reserves the right not to apply any of the provisions of article 8 to its Covered Tax Agreements.
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Notification of choice of optional provisions.
For the purposes of Article 9.8 of the Convention, Estonia chooses to apply Article 9.4.
Notification of existing provisions in the conventions included in the list.
For the purposes of Article 9.7 of the Convention, Estonia considers that the following conventions contain provisions of those described in Article 9.1. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other contracting jurisdictions
Provision
1
Albania.
Article 13(2)
2
Armenia.
Article 13(2)
3
Austria.
Article 13.1.
4
Azerbaijan.
Article 13(2)
5
Bahrain.
Article 13.4.
6
Belarus.
Article 13.1.
7
Belgium.
Article 13(2), Protocol 8.
8
Bulgaria.
Article 13(2)
9
Canada.
Article 13.4.
10
China (People ' s Republic).
Article 13.4.
11
Croatia.
Article 13.1.
12
Czech Republic.
Article 13.1.
13
Cyprus.
Article 13(2)
14
Denmark.
Article 13.1.
15
Finland.
Article 13.1.
16
France.
Article 13(1)(b).
17
Georgia.
Article 13.4.
19
Hungary.
Article 13.1.
20
Iceland.
Article 13.1.
21
India.
Article 13(2)
22
Ireland.
Article 13(2)
23
Isle of Man.
Article 13.4.
24
Israel.
Article 13(2)
25
Italy.
Article 13.1.
26
Jersey.
Article 13.4.
27
Kazakhstan.
Article 13.1.
28
Korea.
Article 13.1.
29
Kyrgyzstan.
Article 13.4.
30
Latvia.
Article 13.1.
31
Lithuania.
Article 13.1.
32
Luxembourg.
Article 13.4.
33
Macedonia.
Article 13(2)
34
Malta.
Article 13.1.
35
Mexico.
Article 13(2)
36
Moldova.
Article 13.1.
37
Morocco.
Article 13.4.
39
Norway.
Article 13.1.
40
Poland.
Article 13.1.
41
Portugal.
Article 13.1.
42
Romania.
Article 14.1.
43
Russia.
Article 13.1.
44
Serbia.
Article 13(2)
45
Singapore.
Article 13(2)
46
Slovakia.
Article 13(2)
47
Slovenia.
Article 13.1.
48
Spain.
Article 13(1), Protocol X.
49
Sweden.
Article 13.1.
50
Thailand.
Article 13.4.
51
Turkey.
Article 13.1.
52
Turkmenistan.
Article 13.4.
53
Ukraine.
Article 13(2)
54
United Arab Emirates.
Article 13.3.
55
United Kingdom.
Article 13(2)
56
America.
Article 13.1.2.
57
Uzbekistan.
Article 13.4.
58
Vietnam.
Article 13.4.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservation.
Under article 10.5 (a) of the Convention, Estonia reserves the right not to apply any of the provisions of article 10 to its Covered Tax Agreements.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Under article 11(3)(a) of the Convention, Estonia reserves the right not to apply any of the provisions of article 11 to its Covered Tax Agreements.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Reservation.
Under article 12.4 (a) of the Convention, Estonia reserves the right not to apply any of the provisions of article 12 to its Covered Tax Agreements.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Reservation.
Under article 13.6 (a) of the Convention, Estonia reserves the right not to apply any of the provisions of article 13 to its Covered Tax Agreements.
Article 14. Fragmentation of contracts.
Reservation.
Under article 14(3)(a) of the Convention, Estonia reserves the right not to apply any of the provisions of article 14 to its Covered Tax Agreements.
Article 15. Definition of a person closely linked to an undertaking.
Reservation.
According to article 15.2 of the Convention, Estonia reserves the right not to apply any of the provisions of article 15 to its tax treaties, including those to which the reservations described in articles 12.4, 13.6(a) or 13.6(c) and 14.3.(a) apply.
Article 16. Mutual agreement procedure.
Notification of existing provisions in the conventions included in the list.
For the purposes of Article 16(6)(a) of the Convention, Estonia considers that the following conventions contain provisions of those described in Article 16(4)(a)(i). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other contracting jurisdictions
Provision
1
Albania.
Article 24(1), first sentence.
2
Armenia.
Article 25(1), first sentence.
3
Austria.
Article 25(1), first sentence.
4
Azerbaijan.
Article 25(1), first sentence.
5
Bahrain.
Article 23(1), first sentence.
6
Belarus.
Article 24(1), first sentence.
7
Belgium.
Article 24(1), first sentence.
8
Bulgaria.
Article 24(1), first sentence.
9
Canada.
Article 25(1), first sentence.
10
China (People ' s Republic).
Article 25(1), first sentence.
11
Croatia.
Article 24(1), first sentence.
12
Czech Republic.
Article 25(1), first sentence.
13
Cyprus.
Article 23(1), first sentence.
14
Denmark.
Article 26(1), first sentence.
15
Finland.
Article 25(1), first sentence.
16
France.
Article 25(1), first sentence.
17
Georgia.
Article 25(1), first sentence.
18
Greece.
Article 25(1), first sentence.
19
Hungary.
Article 25(1), first sentence.
20
Iceland.
Article 25(1), first sentence.
21
India.
Article 25(1), first sentence.
22
Ireland.
Article 25(1), first sentence.
23
Isle of Man.
Article 23(1), first sentence.
24
Israel.
Article 24(1), first sentence.
25
Italy.
Article 25(1), first sentence.
26
Jersey.
Article 23(1), first sentence.
27
Kazakhstan.
Article 25(1), first sentence.
28
Korea.
Article 25(1), first sentence.
29
Kyrgyzstan.
Article 23(1), first sentence.
30
Latvia.
Article 25(1), first sentence.
31
Lithuania.
Article 25(1), first sentence.
32
Luxembourg.
Article 24(1), first sentence.
33
Macedonia.
Article 23(1), first sentence.
34
Malta.
Article 24(1), first sentence.
35
Mexico.
Article 23(1), first sentence.
36
Moldova.
Article 25(1), first sentence.
37
Morocco.
Article 25(1), first sentence.
38
The Netherlands.
Article 27(1), first sentence.
39
Norway.
Article 26(1), first sentence.
40
Poland.
Article 26(1), first sentence.
41
Portugal.
Article 25(1), first sentence.
42
Romania.
Article 27(1), first sentence.
43
Russia.
Article 24(1), first sentence.
44
Serbia.
Article 25(1), first sentence.
45
Singapore.
Article 25(1), first sentence.
46
Slovakia.
Article 25(1), first sentence.
47
Slovenia.
Article 25(1), first sentence.
48
Spain.
Article 25(1), first sentence.
49
Sweden.
Article 25(1), first sentence.
50
Thailand.
Article 25(1), first sentence.
51
Turkey.
Article 24(1), first sentence.
52
Turkmenistan.
Article 23(1), first sentence.
53
Ukraine.
Article 26(1), first sentence.
54
United Arab Emirates.
Article 26(1), first sentence.
55
United Kingdom.
Article 27(1), first sentence.
57
Uzbekistan.
Article 25(1), first sentence.
58
Vietnam.
Article 24(1), first sentence.
For the purposes of Article 16.6(b)(i) of the Convention, Estonia considers that the following conventions contain a provision whereby the cases to which the first sentence of Article 16.1 applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other contracting jurisdictions
Provision
9
Canada.
Article 25(1), second sentence.
50
Thailand.
Article 25(1), second sentence.
For the purposes of Article 16(6)(b)(ii) of the Convention, Estonia considers that the following conventions contain a provision whereby the cases to which the first sentence of Article 16(1) applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other contracting jurisdictions
Provision
1
Albania.
Article 24(1), second sentence.
2
Armenia.
Article 25(1), second sentence.
3
Austria.
Article 25(1), second sentence.
4
Azerbaijan.
Article 25(1), second sentence.
5
Bahrain.
Article 23(1), second sentence.
6
Belarus.
Article 24(1), second sentence.
7
Belgium.
Article 24(1), second sentence.
8
Bulgaria.
Article 24(1), second sentence.
10
China (People ' s Republic).
Article 25(1), second sentence.
11
Croatia.
Article 24(1), second sentence.
12
Czech Republic.
Article 25(1), second sentence.
13
Cyprus.
Article 23(1), second sentence.
14
Denmark.
Article 26(1), second sentence.
15
Finland.
Article 25(1), second sentence.
16
France.
Article 25(1), second sentence.
17
Georgia.
Article 25(1), second sentence.
18
Greece.
Article 25(1), second sentence.
19
Hungary.
Article 25(1), second sentence.
20
Iceland.
Article 25(1), second sentence.
21
India.
Article 25(1), second sentence.
22
Ireland.
Article 25(1), second sentence.
23
Isle of Man.
Article 23(1), second sentence.
24
Israel.
Article 24(1), second sentence.
25
Italy.
Article 25(1), second sentence.
26
Jersey.
Article 23(1), second sentence.
27
Kazakhstan.
Article 25(1), second sentence.
28
Korea.
Article 25(1), second sentence.
29
Kyrgyzstan.
Article 23(1), second sentence.
30
Latvia.
Article 25(1), second sentence.
31
Lithuania.
Article 25(1), second sentence.
32
Luxembourg.
Article 24(1), second sentence.
33
Macedonia.
Article 23(1), second sentence.
34
Malta.
Article 24(1), second sentence.
35
Mexico.
Article 23(1), second sentence.
36
Moldova.
Article 25(1), second sentence.
37
Morocco.
Article 25(1), second sentence.
38
The Netherlands.
Article 27(1), second sentence.
39
Norway.
Article 26(1), second sentence.
40
Poland.
Article 26(1), second sentence.
41
Portugal.
Article 25(1), second sentence.
42
Romania.
Article 27(1), second sentence.
43
Russia.
Article 24(1), second sentence.
44
Serbia.
Article 25(1), second sentence.
45
Singapore.
Article 25(1), second sentence.
46
Slovakia.
Article 25(1), second sentence.
47
Slovenia.
Article 25(1), second sentence.
48
Spain.
Article 25(1), second sentence.
49
Sweden.
Article 25(1), second sentence.
51
Turkey.
Article 24(1), second sentence.
52
Turkmenistan.
Article 23(1), second sentence.
53
Ukraine.
Article 26(1), second sentence.
54
United Arab Emirates.
Article 26(1), second sentence.
56
America.
Article 25(1), second sentence.
57
Uzbekistan.
Article 25(1), second sentence.
58
Vietnam.
Article 24(1), second sentence.
Notification of listed conventions that do not contain certain provisions.
For the purposes of Article 16.6(c)(i) of the Convention, Estonia considers that the following conventions do not contain provisions of those described in Article 16.4(b)(i).
Number of the agreement listed
Other Contracting Jurisdiction
35
Mexico.
For the purposes of article 16.6(c)(ii) of the Convention, Estonia considers that the following conventions do not contain provisions of those described in article 16.4(b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
9
Canada.
25
Italy.
35
Mexico.
51
Turkey.
55
United Kingdom.
For the purposes of Article 16.6(d)(ii) of the Convention, Estonia considers that the following conventions do not contain provisions of those described in Article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
7
Belgium.
22
Ireland.
25
Italy.
41
Portugal.
53
Ukraine.
55
United Kingdom.
Article 17. Correlative adjustments.
Reservation.
Under Article 17(3)(a) of the Convention, Estonia reserves the right not to apply any of the provisions of Article 17 to its Covered Tax Agreements which already contain provisions of those described in Article 17.2. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other contracting jurisdictions
Provision
1
Albania.
Article 9.2.
2
Armenia.
Article 9.2.
3
Austria.
Article 9.2.
4
Azerbaijan.
Article 9.2.
5
Bahrain.
Article 9.2.
6
Belarus.
Article 9.2.
7
Belgium.
Article 9.2.
8
Bulgaria.
Article 9.2.
9
Canada.
Article 9.2.
10
China (People ' s Republic).
Article 9.2.
11
Croatia.
Article 9.2.
13
Cyprus.
Article 9.2.
14
Denmark.
Article 9.2.
15
Finland.
Article 9.2.
16
France.
Article 9.2.
17
Georgia.
Article 9.2.
18
Greece.
Article 9.2.
20
Iceland.
Article 9.2.
21
India.
Article 9.2.
22
Ireland.
Article 9.2.
23
Isle of Man.
Article 9.2.
24
Israel.
Article 9.2.
25
Italy.
Protocol (f).
26
Jersey.
Article 9.2.
27
Kazakhstan.
Article 9.2.
28
Korea.
Article 9.2.
29
Kyrgyzstan.
Article 9.2.
30
Latvia.
Article 9.2.
31
Lithuania.
Article 9.2.
32
Luxembourg.
Article 9.2.
33
Macedonia.
Article 9.2.
34
Malta.
Article 9.2.
35
Mexico.
Article 9.2.
36
Moldova.
Article 9.2.
37
Morocco.
Article 9.2.
38
The Netherlands.
Article 9.2.
39
Norway.
Article 9.2.
40
Poland.
Article 9.2.
41
Portugal.
Article 9.2.
42
Romania.
Article 9.2.
43
Russia.
Article 9.2.
44
Serbia.
Article 9.2.
45
Singapore.
Article 9.2.
46
Slovakia.
Article 9.2.
48
Spain.
Article 9.2.
49
Sweden.
Article 9.2.
50
Thailand.
Article 9.2.
51
Turkey.
Article 9.2.
52
Turkmenistan.
Article 9.2.
53
Ukraine.
Article 9.2.
54
United Arab Emirates.
Article 9.2.
55
United Kingdom.
Article 9.2.
56
America.
Article 9.2.
57
Uzbekistan.
Article 9.2.
58
Vietnam.
Article 9.2.
Article 35. Date of effect.
Notification of choice of optional provisions.
Pursuant to Article 35(3) of the Convention and solely for the purposes of applying Articles 35(1)(b) and 35(5)(b), Estonia chooses to replace the term ‘exercises starting from the end of a period’ by a reference to ‘exercises starting from 1 January of the year beginning from the end of a period’.
Reservation.
Under article 35.7 of the Convention, Estonia reserves the right to replace:
(i) the references in Article 35(1) to 35(4) to ‘the last of the dates on which this Convention enters into force for each of the Contracting Jurisdictions of the Tax Convention covered’; and
(ii) the reference in Article 35(5) to ‘the date of communication by the Depositary of the notification of the extension of the list of conventions’;
by ‘30 days after the date of receipt by the Depositary of the last of the notifications sent by each of the Contracting Jurisdictions which make the reservation described in Article 35(7) (Date of effect) by notifying that they have completed their internal procedures in order to give effect to the provisions of this Convention in relation to that specific covered tax Convention’;
(iii) references in Article 28.9(a) to ‘from the date of communication by the Depositary of the notification of withdrawal or replacement of the reservation’; and
(iv) the reference in Article 28.9(b) to ‘on the last of the dates on which the Convention enters into force for those Contracting Jurisdictions’;
by ‘30 days after the date of receipt by the Depositary of the last of the notifications sent by each of the Contracting Jurisdictions which formulate the reservation described in Article 35(7) (Date of effect) by notifying that they have completed their internal procedures in order to give effect to the withdrawal or replacement of the reservation in respect of that specific tax Convention’; and
(v) references in Article 29(6)(a) to ‘from the date of communication by the Depositary of the additional notification’; and
(vi) the reference in Article 29(6)(b) to ‘on the last of the dates on which the Convention enters into force for those Contracting Jurisdictions’;
by ‘30 days after the date of receipt by the Depositary of the last of the notifications sent by each of the Contracting Jurisdictions which formulate the reservation described in Article 35(7) (Date of effect) by notifying that they have completed their internal procedures in order to give effect to the additional notification in respect of that specific tax convention’.
Notification under article 35.7.b of the Convention.*
* The provisions of the convention shall take effect for Covered Tax Agreements by Article 35.1 as amended by Article 35.7(a)
Notification confirming compliance with domestic procedures to give effect to the provisions of the convention with respect to the Covered Tax Agreements: Article 35.7(a)(i).
In accordance with article 35.7.b of the Convention, Estonia notifies compliance with its internal procedures to give effect to the provisions of the Convention in respect of the following conventions.
Number of the agreement listed
Other Contracting Jurisdiction
Date of receipt of notification
3
Austria.
25.11.2021
13
Cyprus.
25.11.2021
15
Finland.
25.11.2021
30
Latvia.
25.11.2021
40
Poland.
25.11.2021
46
Slovakia.
25.11.2021
53
Ukraine.
25.11.2021
Finland
Reservations and notifications made by the Republic of Finland at the time of deposit of the instrument of acceptance, in accordance with Articles 28.5 and 29.1 of the Convention
Article 2. Interpretation of terms.
Notification. Conventions covered by the Multilateral Convention.
In accordance with Article 2.1(a)(ii) of the Convention, the Republic of Finland wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/amending instrument
Date of signature
Date of entry into force
1
Convention between the Republic of Finland and the Kingdom of the Netherlands to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Kingdom of the Netherlands.
Original.
28-12-1995
20-12-1997
2
Agreement between the Government of the Republic of Finland and the Government of the United States of America to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
United States of America.
Original.
21-09-1989
30-12-1990
Instrument amending (a).
31-05-2006
28-12-2007
3
Convention between the Republic of Finland and the United Arab Emirates to prevent double taxation and prevent tax evasion in the area of income taxes.
United Arab Emirates.
Original.
12-03-1996
26-12-1997
4
Agreement between the Republic of Finland and the Argentine Republic to prevent double taxation of income and property taxes.
Argentine Republic.
Original.
13-12-1994
05-12-1996
5
Convention between the Government of the Republic of Finland and the Government of the Republic of Armenia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Republic of Armenia.
Original.
16-10-2006
30-12-2007
6
Agreement between the Government of Finland and the Government of Australia to prevent double taxation of income taxes and to prevent tax evasion.
Australia.
Original.
20-11-2006
10-11-2007
7
Convention between the Republic of Finland and the Republic of Azerbaijan to prevent double taxation of income and property taxes.
Republic of Azerbaijan
Original.
29-09-2005
29-11-2006
8
Convention between the Republic of Finland and Barbados on the avoidance of double taxation of income taxes.
Barbados.
Original.
15-06-1989
20-8-1992
Instrument amending (a).
03-11-2011
23-3-2012
9
Convention between the Republic of Finland and the Kingdom of Belgium to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Kingdom of Belgium.
Original.
18-05-1976
27-12-1978
Instrument amending (a).
13-03-1991
13-07-1997
Instrument amending (b).
15-09-2009
18-07-2013
10
Convention between the Republic of Finland and the Federative Republic of Brazil to prevent double taxation and prevent tax evasion in the area of income taxes.
Federative Republic of Brazil.
Original.
02-04-1996
26-12-1997
11
Convention between the Government of the Republic of Finland and the Government of the United Arab Republic to prevent double taxation and prevent tax evasion in respect of income and property taxes.
United Arab Republic (Arab Republic of Egypt).
Original.
01-04-1965
03-04-1966
12
Convention between the Republic of Finland and the Kingdom of Spain for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income.
Unofficial translation: Agreement between the Republic of Finland and the Kingdom of Spain to prevent double taxation and to prevent tax evasion in the area of income taxes.
Kingdom of Spain.
Original.
15-12-2015
30-07-2018
13
Convention between the Republic of Finland and the Republic of South Africa to prevent double taxation and prevent tax evasion in the area of income taxes.
Republic of South Africa.
Original.
26-05-1995
12-12-1995
14
Convention between the Republic of Finland and the Republic of the Philippines to prevent double taxation and prevent tax evasion in the area of income taxes.
Republic of the Philippines.
Original.
13-10-1978
01-10-1981
Instrument amending (a).
21-12-1993
N. p.
15
Convention between the Government of the Republic of Finland and the Government of Georgia to prevent double taxation and to prevent tax evasion in respect of income taxes.
Georgia.
Original.
11-10-2007
23-07-2008
16
Convention between the Republic of Finland and the Republic of Indonesia to prevent double taxation and prevent tax evasion in the area of income taxes.
Republic of Indonesia.
Original.
15-10-1987
26-01-1989
17
Convention between the Republic of Finland and the Republic of India to prevent double taxation and prevent tax evasion in respect of income taxes.
Republic of India.
Original.
15-01-2010
19-04-2010
18
Agreement between the Government of the Republic of Finland and the Government of Ireland to prevent double taxation and prevent tax evasion of income and capital gains.
Ireland.
Original.
27-03-1992
26-12-1993
19
Convention between the Government of the Republic of Finland and the Government of the United Kingdom of Great Britain and Northern Ireland to prevent double taxation and prevent tax evasion in respect of income and property taxes.
United Kingdom of Great Britain and Northern Ireland.
Original.
17-07-1969
05-02-1970
Instrument amending (a).
17-05-1973
27-06-1974
Instrument amending (b).
16-11-1979
25-04-1981
Instrument amending (c).
01-10-1985
20-02-1987
Instrument to be amended (d).
26-09-1991
23-12-1991
Instrument amending (e).
31-07-1996
08-08-1997
20
Convention between the Republic of Finland and the State of Israel to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
State of Israel.
Original.
08-01-1997
08-11-1998
21
Convention between Finland and Italy to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Italy.
Original.
12-06-1981
23-10-1983
22
Convention between the Republic of Finland and the Republic of Austria for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital.
Unofficial translation: Convention between the Republic of Finland and the Republic of Austria to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Republic of Austria.
Original.
26-07-2000
01-04-2001
Instrument amending (a).
04-03-2011
01-12-2011
23
Convention between the Republic of Finland and Japan to prevent double taxation and prevent tax evasion in the area of income taxes.
Japan.
Original.
29-02-1972
30-12-1972
Instrument amending (a).
04-03-1991
28-12-1991
24
Agreement between Finland and Canada to prevent double taxation and prevent tax evasion in the area of income taxes.
Canada.
Original.
20-07-2006
17-01-2007
25
Agreement between the Government of the Republic of Finland and the Government of the Republic of Kazakhstan to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Republic of Kazakhstan.
Original.
24-03-2009
05-08-2010
26
Agreement between the Government of the Republic of Finland and the Government of the People's Republic of China to prevent double taxation and to prevent tax evasion in the area of income taxes.
People's Republic of China.
Original.
25-05-2010
25-11-2010
27
Convention between the Republic of Finland and the Kyrgyz Republic on the prevention of double taxation of income taxes.
Kyrgyz Republic.
Original.
03-04-2003
28-02-2004
28
Convention between the Republic of Finland and the Republic of Korea to prevent double taxation and to prevent tax evasion in the area of income taxes.
Republic of Korea.
Original.
08-02-1979
23-12-1981
29
Convention between the Republic of Finland and the Hellenic Republic on the prevention of double taxation of income and property taxes.
Hellenic Republic.
Original.
21-01-1980
04-10-1981
30
Convention between the Republic of Finland and the Republic of Cyprus to prevent double taxation on income and property taxes.
Republic of Cyprus.
Original.
15-11-2012
28-04-2013
31
Convention between the Republic of Finland and the Republic of Latvia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Republic of Latvia.
Original.
23-03-1993
30-12-1993
32
Convention between the Republic of Finland and the Republic of Lithuania to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Republic of Lithuania.
Original.
30-04-1993
30-12-1993
33
Convention between Finland and Luxembourg on the avoidance of double taxation on income and property taxes.
Luxembourg.
Original.
01-03-1982
27-03-1983
Instrument amending (a).
24-01-1990
18-07-1992
Instrument amending (b).
01-07-2009
12-04-2010
34
Agreement between the Government of Finland and the Macedonian Government to prevent double taxation of income taxes.
Former Yugoslav Republic of Macedonia (Macedonia).
Original.
25-01-2001
22-03-2002
35
Agreement between the Government of Finland and the Government of Malaysia to prevent double taxation and prevent tax evasion in respect of income taxes.
Malaysia.
Original.
28-03-1984
23-02-1986
36
Convention between the Republic of Finland and Malta on the prevention of double taxation of income taxes.
Malta.
Original.
30-10-2000
30-12-2001
37
Convention between the Republic of Finland and the Kingdom of Morocco to prevent double taxation and to prevent tax evasion in the area of income taxes.
Kingdom of Morocco.
Original.
07-04-2006
19-10-2012
38
Agreement between the Republic of Finland and the United Mexican States to prevent double taxation and prevent tax evasion in the area of income taxes.
Mexican United States.
Original.
12-02-1997
14-07-1998
39
Agreement between the Government of the Republic of Finland and the Government of the Republic of Moldova to prevent double taxation and to prevent tax evasion in respect of income taxes.
Republic of Moldova.
Original.
16-04-2008
09-11-2008
40
Convention between the Republic of Finland and the Islamic Republic of Pakistan to prevent double taxation and prevent tax evasion of income taxes.
Islamic Republic of Pakistan.
Original.
30-12-1994
10-04-1996
41
Convention between the Republic of Finland and the Portuguese Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Portuguese Republic.
Original.
07-11-2016
N. p.
42
Convention between the Republic of Finland and the Republic of Poland to prevent double taxation and to prevent tax evasion in the area of income taxes.
Republic of Poland.
Original.
08-06-2009
11-03-2010
43
Agreement between the Government of the Republic of Finland and the Government of the French Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
French Republic.
Original.
11-09-1970
01-03-1972
44
Convention between the Republic of Finland and Romania on the avoidance of double taxation on income taxes.
Romania.
Original.
27-10-1998
04-02-2000
45
Convention between Finland and Zambia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Zambia.
Original.
03-11-1978
17-05-1985
46
Convention between the Republic of Finland and the Republic of Singapore to prevent double taxation and prevent tax evasion in the area of income taxes.
Republic of Singapore.
Original.
07-06-2002
27-12-2002
Instrument amending (a).
16-11-2009
30-04-2010
47
Agreement between the Government of the Republic of Finland and the Government of the Slovak Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Slovak Republic.
Original.
15-02-1999
06-05-2000
48
Convention between the Republic of Finland and the Republic of Slovenia to prevent double taxation of income taxes.
Republic of Slovenia.
Original.
19-09-2003
16-06-2004
49
Convention between the Republic of Finland and the Socialist Democratic Republic of Sri Lanka to prevent double taxation and prevent tax evasion in the area of income taxes.
Socialist Democratic Republic of Sri Lanka.
Original.
06-10-2016
24-03-2018
50
Convention between the Republic of Finland and the Swiss Confederation on the avoidance of double taxation on income and property taxes.
Swiss Confederation.
Original.
16-12-1991
26-12-1993
Instrument amending (a).
19-04-2006
01-12-2006
Instrument amending (b).
22-09-2009
19-12-2010
Instrument amending (c).
18-09-2012
03-02-2013
51
Agreement between the Government of the Republic of Finland and the Government of the Republic of Tajikistan to prevent double taxation and to prevent tax evasion in respect of income taxes.
Republic of Tajikistan.
Original.
24-10-2012
05-09-2013
52
Agreement between Finland and Tanzania to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Tanzania.
Original.
12-05-1976
27-12-1978
53
Agreement between the Government of the Republic of Finland and the Government of the Kingdom of Thailand to prevent double taxation and prevent tax evasion in respect of income taxes.
Kingdom of Thailand.
Original.
25-04-1985
28-03-1986
54
Convention between the Republic of Finland and the Czech Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Czech Republic.
Original.
02-12-1994
12-12-1995
55
Convention between the Republic of Finland and the Republic of Turkey to prevent double taxation of income taxes.
Republic of Turkey.
Original.
06-10-2009
04-05-2012
56
Convention between the Government of the Republic of Finland and the Government of Turkmenistan to prevent double taxation of income taxes.
Turkmenistan.
Original.
12-12-2015
10-2-2017
57
Convention between the Government of the Republic of Finland and the Government of Ukraine to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Ukraine.
Original.
14-10-1994
12-12-1995
58
Convention between the Republic of Finland and the People's Republic of Hungary to prevent double taxation on income and property taxes.
People ' s Republic of Hungary (Hungary).
Original.
25-10-1978
24-07-1981
59
Agreement between the Republic of Finland and the Eastern Republic of Uruguay to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Eastern Republic of Uruguay
Original.
13-12-2011
06-02-2013
60
Agreement between the Government of Finland and the Government of New Zealand to prevent double taxation and prevent tax evasion in the area of income taxes.
New Zealand.
Original.
12-03-1982
22-09-1984
Instrument amending (a).
05-12-1986
08-05-1988
61
Convention between the Republic of Finland and the Republic of Uzbekistan on the prevention of double taxation and the prevention of tax evasion in the area of income taxes.
Republic of Uzbekistan.
Original.
09-04-1998
07-02-1999
Instrument amending (a).
08-03-2016
03-07-2016
62
Agreement between the Government of the Republic of Finland and the Government of the Republic of Belarus to prevent double taxation and to prevent tax evasion in the area of income taxes.
Republic of Belarus.
Original.
18-12-2007
13-07-2008
63
Agreement between the Government of the Republic of Finland and the Government of the Russian Federation to prevent double taxation of income taxes.
Russian Federation.
Original.
04-05-1996
14-12-2002
Instrument amending (a).
14-04-2000
29-12-2002
64
Agreement between the Government of the Republic of Finland and the Government of the Socialist Republic of Vietnam to prevent double taxation and to prevent tax evasion in respect of income taxes.
Socialist Republic of Vietnam.
Original.
21-11-2001
26-12-2002
65
Convention between the Republic of Finland and the Republic of Estonia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Republic of Estonia.
Original.
23-03-1993
30-12-1993
66
Convention between the Republic of Finland and the Socialist Federal Republic of Yugoslavia to prevent double taxation of income and property taxes.
Socialist Federal Republic of Yugoslavia (Bosnia and Herzegovina).
Original.
08-05-1986
18-12-1987
67
Convention between the Republic of Finland and the Socialist Federal Republic of Yugoslavia on the prevention of double taxation of income and property taxes.
Socialist Federal Republic of Yugoslavia (Republic of Kosovo).
Original.
08-05-1986
18-12-1987
68
Convention between the Republic of Finland and the Socialist Federal Republic of Yugoslavia to prevent double taxation of income and property taxes.
Socialist Federal Republic of Yugoslavia (Republic of Croatia).
Original.
08-05-1986
18-12-1987
69
Convention between the Republic of Finland and the Socialist Federal Republic of Yugoslavia to prevent double taxation of income and property taxes.
Socialist Federal Republic of Yugoslavia (Montenegro).
Original.
08-05-1986
18-12-1987
70
Convention between the Republic of Finland and the Socialist Federal Republic of Yugoslavia to prevent double taxation of income and property taxes.
Socialist Federal Republic of Yugoslavia (Republic of Serbia).
Original.
08-05-1986
18-12-1987
Article 3. Transparent entities.
Reservation.
Under article 3.5 (a) of the Convention, the Republic of Finland reserves the right not to apply any of the provisions of article 3 to its Covered Tax Agreements by the Convention.
Article 4. Entities with double residence.
Reservation.
Under article 4.3 (a) of the Convention, the Republic of Finland reserves the right not to apply any of the provisions of article 4 to its Covered Tax Agreements by the Convention.
Article 6. Purpose of the Covered Tax Agreements.
Notification of the text of the Preamble existing in the conventions included in the list.
Pursuant to Article 6.5 of the Convention, the Republic of Finland considers that the following conventions do not fall within the scope of a reservation made under Article 6.4 and contain in the Preamble the wording referred to in Article 6.2. The text of the relevant paragraph in the Preamble is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
1
Kingdom of the Netherlands.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
2
United States of America.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
3
United Arab Emirates.
‘Desiring to promote and strengthen their economic relations by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’.
4
Argentine Republic.
‘Wishing to conclude an agreement to avoid double taxation on income and property taxes,’.
5
Republic of Armenia.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
6
Australia.
'Wishing to conclude a convention to prevent double taxation of income taxes and to prevent tax evasion'.
7
Republic of Azerbaijan
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
8
Barbados.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
9
Kingdom of Belgium.
'Wishing to conclude a new Convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes'.
10
Federative Republic of Brazil.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
11
Arab Republic of Egypt
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
12
Kingdom of Spain.
“The Republic of Finland and the Kingdom of Spain, desiring to replace the existing convention between Finland and Spain for the avoidance of double taxation with respect to taxes on income and capital, signed at Helsinki on 15 November 1967, as amended at Helsinki on 22 February 1973 and at Madrid on 27 April 1990 (hereinafter the ‘1967 Convention’),
With a new convention for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income,”.
‘The Republic of Finland and the Kingdom of Spain, wishing to replace the existing Convention between Finland and Spain on the avoidance of double taxation of income and property taxes, done at Helsinki on 15 November 1967, as amended at Helsinki on 22 February 1973 and at Madrid on 27 April 1990 (hereinafter referred to as the 1967 Convention), with a new Convention on the prevention of double taxation and the prevention of tax evasion in the area of income taxes,’.
13
Republic of South Africa.
‘The Government of the Republic of Finland and the Government of the Republic of South Africa, wishing to promote and strengthen economic relations between the two countries and wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’.
14
Republic of the Philippines.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
15
Georgia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
16
Republic of Indonesia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
17
Republic of India.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and with a view to promoting economic cooperation between the two countries'.
18
Ireland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion on income and capital gains,'.
19
United Kingdom of Great Britain and Northern Ireland.
'Wishing to conclude a new convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes;'.
20
State of Israel.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
21
Italy.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
22
Republic of Austria.
“Desiring to conclude a convention for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital,”.
“Desiring to conclude a convention for the avoidance of double taxation and the prevention of tax avoidance with respect to taxes on income and capital,”.
23
Japan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
24
Canada.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
25
Republic of Kazakhstan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
26
People's Republic of China.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
27
Kyrgyz Republic.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
28
Republic of Korea.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
29
Hellenic Republic.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
30
Republic of Cyprus.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
31
Republic of Latvia.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
32
Republic of Lithuania.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
33
Luxembourg.
'Wishing to conclude a convention to prevent double taxation of taxes on and on assets'.
34
Macedonia.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
35
Malaysia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
36
Malta.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
37
Kingdom of Morocco.
‘The Government of the Republic of Finland and the Government of the Kingdom of Morocco, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’.
38
Mexican United States.
'Wishing to conclude an agreement to avoid double taxation and prevent tax evasion in the area of income taxes,'.
39
Republic of Moldova.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
40
Islamic Republic of Pakistan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
41
Portuguese Republic.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
42
Republic of Poland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
43
French Republic.
‘The Government of the Republic of Finland and the Government of the French Republic, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,’.
44
Romania.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
45
Zambia.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
46
Republic of Singapore.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
47
Slovak Republic.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
48
Republic of Slovenia.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
49
Socialist Democratic Republic of Sri Lanka.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
50
Swiss Confederation.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
51
Republic of Tajikistan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
52
Tanzania.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
53
Kingdom of Thailand.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
54
Czech Republic.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
55
Republic of Turkey.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
56
Turkmenistan.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
57
Ukraine.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
58
Hungary.
‘Taking into account the principles contained in the Final Act of the Conference on Security and Cooperation in Europe and wishing to conclude a convention to avoid double taxation on income and property taxes,’.
59
Eastern Republic of Uruguay
'Wishing to conclude an agreement to avoid double taxation and to prevent tax evasion in the area of income and property taxes,'.
60
New Zealand.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
61
Republic of Uzbekistan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
62
Republic of Belarus.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
63
Russian Federation.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
64
Socialist Republic of Vietnam.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
65
Republic of Estonia.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
66
Bosnia and Herzegovina.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
67
Republic of Kosovo.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
68
Republic of Croatia.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
69
Montenegro.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
70
Republic of Serbia.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
Article 7. Measures to prevent the abuse of conventions.
Notification of existing provisions in the conventions included in the list.
Under article 7.17 (a) of the Convention, the Republic of Finland considers that the following conventions are not subject to the reservation provided for in article 7.15 (b) and contain any of the provisions described in article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
5
Republic of Armenia.
Articles 10.6, 11.8 and 12.7.
6
Australia.
Articles 10.7, 11.9 and 12.7.
12
Kingdom of Spain.
Protocol I.c).
17
Republic of India.
Article 27(1) and 27(2)
18
Ireland.
Articles 11.7, 12.6 and 13.6.
19
United Kingdom of Great Britain and Northern Ireland.
Articles 11.4, 12.6 and 13.6.
25
Republic of Kazakhstan.
Articles 11.8 and 12.7.
26
People's Republic of China.
Articles 10.6, 11.8 and 12.7.
38
Mexican United States.
Articles 11.9 and 12.7.
41
Portuguese Republic.
Protocol 1.c).
46
Republic of Singapore.
Article 22(3) and 22(4).
49
Democratic Socialist Republic of Sri Lanka.
Article 22(1) and 22(2).
51
Republic of Tajikistan.
Protocol 2.a).
57
Ukraine.
Articles 11.8 and 12.7.
59
Eastern Republic of Uruguay
Protocol 3 (a) to (c).
61
Republic of Uzbekistan.
Articles 11.8 and 12.7.
Article 8. Transactions with dividends.
Reservation.
Under Article 8.3(a) of the Convention, the Republic of Finland reserves the right not to apply any of the provisions of Article 8 to its Covered Tax Agreements by the Convention.
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Reservation.
Under article 9.6 (a) of the Convention, the Republic of Finland reserves the right not to apply article 9.1 to its Covered Tax Agreements by the Convention.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservation.
Under article 10.5 (a) of the Convention, the Republic of Finland reserves the right not to apply any of the provisions of article 10 to its Covered Tax Agreements by the Convention.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Under Article 11(3)(a) of the Convention, the Republic of Finland reserves the right not to apply any of the provisions of Article 11 to its Covered Tax Agreements by the Convention.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Reservation.
Under article 12.4 of the Convention, the Republic of Finland reserves the right not to apply any of the provisions of article 12 to its Covered Tax Agreements by the Convention.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Reservation.
Under article 13.6 (a) of the Convention, the Republic of Finland reserves the right not to apply any of the provisions of article 13 to its Covered Tax Agreements by the Convention.
Article 14. Fragmentation of contracts.
Reservation.
Under article 14(3)(a) of the Convention, the Republic of Finland reserves the right not to apply any of the provisions of article 14 to its Covered Tax Agreements by the Convention.
Article 15. Definition of a person closely linked to an undertaking.
Reservation.
Under article 15.2 of the Convention, the Republic of Finland reserves the right not to apply any of the provisions of article 15 to its Covered Tax Agreements by the Convention to which the reservations described in articles 12.4, 13.6(a) to (c) and 14.3(a) apply.
Article 16. Mutual agreement procedure.
Notification of existing provisions in the conventions included in the list.
Pursuant to article 16.6 (a) of the Convention, the Republic of Finland considers that the following conventions contain one of the provisions described in article 16.4 (a)(i). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Kingdom of the Netherlands.
Article 26(1), first sentence.
2
United States of America.
Article 25.1.
3
United Arab Emirates.
Article 24(1), first sentence.
4
Argentine Republic.
Article 25(1), first sentence.
5
Republic of Armenia.
Article 25(1), first sentence.
6
Australia.
Article 24(1), first sentence.
7
Republic of Azerbaijan
Article 25(1), first sentence.
8
Barbados.
Article 28(1), first sentence.
9
Kingdom of Belgium.
Article 26(1), first sentence.
10
Federative Republic of Brazil.
Article 26(1), first sentence.
11
Arab Republic of Egypt
Article 25.1.
12
Kingdom of Spain.
Article 23(1), first sentence.
13
Republic of South Africa.
Article 24(1), first sentence.
14
Republic of the Philippines.
Article 24(1), first sentence.
15
Georgia.
Article 24(1), first sentence.
16
Republic of Indonesia.
Article 24(1), first sentence.
17
Republic of India.
Article 24(1), first sentence.
18
Ireland.
Article 26(1), first sentence.
19
United Kingdom of Great Britain and Northern Ireland.
Article 28(1)
20
State of Israel.
Article 26(1), first sentence.
21
Italy.
Article 25(1), first sentence.
22
Republic of Austria.
Article 25(1), first sentence.
23
Japan.
Article 25.1.
24
Canada.
Article 23(1), first sentence.
25
Republic of Kazakhstan.
Article 23(1), first sentence.
26
People's Republic of China.
Article 25(1), first sentence.
27
Kyrgyz Republic.
Article 24(1), first sentence.
28
Republic of Korea.
Article 24(1), first sentence.
29
Hellenic Republic.
Article 25(1), first sentence.
30
Republic of Cyprus.
Article 23(1), first sentence.
31
Republic of Latvia.
Article 25(1), first sentence.
32
Republic of Lithuania.
Article 26(1), first sentence.
33
Luxembourg.
Article 25(1), first sentence.
34
Macedonia.
Article 24(1), first sentence.
35
Malaysia.
Article 23(1), first sentence.
36
Malta.
Article 25(1), first sentence.
37
Kingdom of Morocco.
Article 25(1), first sentence.
38
Mexican United States.
Article 24(1), first sentence.
39
Republic of Moldova.
Article 23(1), first sentence.
40
Islamic Republic of Pakistan.
Article 24(1), first sentence.
41
Portuguese Republic.
Article 23(1), first sentence.
42
Republic of Poland.
Article 23(1), first sentence.
43
French Republic.
Article 25.1.
44
Romania.
Article 24(1), first sentence.
45
Zambia.
Article 26(1), second sentence.
46
Republic of Singapore.
Article 25(1), first sentence.
47
Slovak Republic.
Article 24(1), first sentence.
48
Republic of Slovenia.
Article 23(1), first sentence.
49
Democratic Socialist Republic of Sri Lanka.
Article 23(1), first sentence.
50
Swiss Confederation.
Article 25(1), first sentence.
51
Republic of Tajikistan.
Article 24(1), first sentence.
52
Tanzania.
Article 26(1), second sentence.
53
Kingdom of Thailand.
Article 24(1), first sentence.
54
Czech Republic.
Article 24(1), first sentence.
55
Republic of Turkey.
Article 24(1), first sentence.
56
Turkmenistan.
Article 23(1), first sentence.
57
Ukraine.
Article 25(1), first sentence.
58
Hungary.
Article 25(1), first sentence.
59
Eastern Republic of Uruguay
Article 24(1), first sentence.
60
New Zealand.
Article 24(1), first sentence.
61
Republic of Uzbekistan.
Article 24(1), first sentence.
62
Republic of Belarus.
Article 24(1), first sentence.
63
Russian Federation.
Article 24(1), first sentence.
64
Socialist Republic of Vietnam.
Article 24(1), first sentence.
65
Republic of Estonia.
Article 25(1), first sentence.
66
Bosnia and Herzegovina.
Article 24(1), first sentence.
67
Republic of Kosovo.
Article 24(1), first sentence.
68
Republic of Croatia.
Article 24(1), first sentence.
69
Montenegro.
Article 24(1), first sentence.
70
Republic of Serbia.
Article 24(1), first sentence.
Pursuant to Article 16.6.b(i) of the Convention, the Republic of Finland considers that the following conventions contain a provision determining that the cases to which the first sentence of Article 16.1 applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
14
Republic of the Philippines.
Article 24(1), second sentence.
21
Italy.
Article 25(1), second sentence.
35
Malaysia.
Article 23(1), second sentence.
Pursuant to Article 16.6(b)(ii) of the Convention, the Republic of Finland considers that the following conventions contain a provision that determines that the cases to which the first sentence of Article 16.1 applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Kingdom of the Netherlands.
Article 26(1), second sentence.
3
United Arab Emirates.
Article 24(1), second sentence.
4
Argentine Republic.
Article 25(1), second sentence.
5
Republic of Armenia.
Article 25(1), second sentence.
6
Australia.
Article 24(1), second sentence.
7
Republic of Azerbaijan
Article 25(1), second sentence.
8
Barbados.
Article 28(1), second sentence.
9
Kingdom of Belgium.
Article 26(1), second sentence.
10
Federative Republic of Brazil.
Article 26(1), second sentence.
12
Kingdom of Spain.
Article 23(1), second sentence.
13
Republic of South Africa.
Article 24(1), second sentence.
15
Georgia.
Article 24(1), second sentence.
16
Republic of Indonesia.
Article 24(1), second sentence.
17
Republic of India.
Article 24(1), second sentence.
18
Ireland.
Article 26(1), second sentence.
20
State of Israel.
Article 26(1), second sentence.
22
Republic of Austria.
Article 25(1), second sentence.
24
Canada.
Article 23(1), second sentence.
25
Republic of Kazakhstan.
Article 23(1), second sentence.
26
People's Republic of China.
Article 25(1), second sentence.
27
Kyrgyz Republic.
Article 24(1), second sentence.
28
Republic of Korea.
Article 24(1), second sentence.
29
Hellenic Republic.
Article 25(1), second sentence.
30
Republic of Cyprus.
Article 23(1), second sentence.
31
Republic of Latvia.
Article 25(1), second sentence.
32
Republic of Lithuania.
Article 26(1), second sentence.
33
Luxembourg.
Article 25(1), second sentence.
34
Macedonia.
Article 24(1), second sentence.
36
Malta.
Article 25(1), second sentence.
37
Kingdom of Morocco.
Article 25(2), second sentence.
38
Mexican United States.
Article 24(1), second sentence.
39
Republic of Moldova.
Article 23(1), second sentence.
40
Islamic Republic of Pakistan.
Article 24(1), second sentence.
41
Portuguese Republic.
Article 23(1), second sentence.
42
Republic of Poland.
Article 23(1), second sentence.
44
Romania.
Article 24(1), second sentence.
45
Zambia.
Article 26(1), second sentence.
46
Republic of Singapore.
Article 25(1), second sentence.
47
Slovak Republic.
Article 24(1), second sentence.
48
Republic of Slovenia.
Article 23(1), second sentence.
49
Democratic Socialist Republic of Sri Lanka.
Article 23(1), second sentence.
50
Swiss Confederation.
Article 25(1), second sentence.
51
Republic of Tajikistan.
Article 24(1), second sentence.
53
Kingdom of Thailand.
Article 24(1), second sentence.
54
Czech Republic.
Article 24(1), second sentence.
55
Republic of Turkey.
Article 24(1), second sentence.
56
Turkmenistan.
Article 23(1), second sentence.
57
Ukraine.
Article 25(1), second sentence.
58
Hungary.
Article 25(1), second sentence.
59
Eastern Republic of Uruguay
Article 24(1), second sentence.
60
New Zealand.
Article 24(1), second sentence.
61
Republic of Uzbekistan.
Article 24(1), second sentence.
62
Republic of Belarus.
Article 24(1), second sentence.
63
Russian Federation.
Article 24(1), second sentence.
64
Socialist Republic of Vietnam.
Article 24(1), second sentence.
65
Republic of Estonia.
Article 25(1), second sentence.
66
Bosnia and Herzegovina.
Article 24(1), second sentence.
67
Republic of Kosovo.
Article 24(1), second sentence.
68
Republic of Croatia.
Article 24(1), second sentence.
69
Montenegro.
Article 24(1), second sentence.
70
Republic of Serbia.
Article 24(1), second sentence.
Notification of conventions included in the list that do not contain the text of the Preamble agreed upon in the Convention.
According to Article 16.6.c(i) of the Convention, the Republic of Finland considers that the following convention does not contain any of the provisions described in Article 16.4.b(i).
Number of the agreement listed
Other Contracting Jurisdiction
38
Mexican United States.
Pursuant to Article 16.6.c(ii) of the Convention, the Republic of Finland considers that the following conventions do not contain any of the provisions described in Article 16.4(b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
2
United States of America.
9
Kingdom of Belgium.
10
Federative Republic of Brazil.
11
Arab Republic of Egypt
14
Republic of the Philippines.
19
United Kingdom of Great Britain and Northern Ireland.
21
Italy.
23
Japan.
24
Canada.
38
Mexican United States.
43
French Republic.
47
Slovak Republic.
50
Swiss Confederation.
52
Tanzania.
53
Kingdom of Thailand.
Pursuant to Article 16.6(d)(i) of the Convention, the Republic of Finland considers that the following conventions do not contain any of the provisions described in Article 16.4(c)(i).
Number of the agreement listed
Other Contracting Jurisdiction
9
Kingdom of Belgium.
43
French Republic.
In accordance with Article 16.6(d)(ii) of the Convention, the Republic of Finland considers that the following conventions do not contain any of the provisions described in Article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
9
Kingdom of Belgium.
18
Ireland.
19
United Kingdom of Great Britain and Northern Ireland.
21
Italy.
41
Portuguese Republic.
Article 17. Correlative adjustments.
Reservation.
According to Article 17(3)(a) of the Convention, the Republic of Finland reserves the right not to apply any of the provisions of Article 17 to any of its tax treaties which already contain any of the provisions described in Article 17.2. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Kingdom of the Netherlands.
Article 9.2.
2
United States of America.
Article 9.2.
4
Argentine Republic.
Article 9.2.
5
Republic of Armenia.
Article 9.2.
6
Australia.
Article 9.3.
7
Republic of Azerbaijan
Article 9.2.
8
Barbados.
Article 10.2.
9
Kingdom of Belgium.
Article 9.2.
12
Kingdom of Spain.
Article 9.2.
13
Republic of South Africa.
Article 9.2.
15
Georgia.
Article 9.2.
16
Republic of Indonesia.
Article 9.2.
17
Republic of India.
Article 9.2.
18
Ireland.
Article 10.2.
19
United Kingdom of Great Britain and Northern Ireland.
Article 10.2.
20
State of Israel.
Article 9.2.
22
Republic of Austria.
Article 9.2.
24
Canada.
Article 9.2.
25
Republic of Kazakhstan.
Article 9.2.
26
People's Republic of China.
Article 9.2.
27
Kyrgyz Republic.
Article 9.2.
30
Republic of Cyprus.
Article 9.2.
31
Republic of Latvia.
Article 9.2.
32
Republic of Lithuania.
Article 9.2.
34
Macedonia.
Article 9.2.
36
Malta.
Article 9.2.
37
Kingdom of Morocco.
Article 9.2.
38
Mexican United States.
Article 9.2.
39
Republic of Moldova.
Article 9.2.
40
Islamic Republic of Pakistan.
Article 9.2.
41
Portuguese Republic.
Article 9.2.
42
Republic of Poland.
Article 9.2.
44
Romania.
Article 9.2.
46
Republic of Singapore.
Article 9.2.
47
Slovak Republic.
Article 9.2.
48
Republic of Slovenia.
Article 9.2.
49
Democratic Socialist Republic of Sri Lanka.
Article 9.2.
51
Republic of Tajikistan.
Article 9.2.
52
Tanzania.
Article 9.2.
53
Kingdom of Thailand.
Article 9.2.
54
Czech Republic.
Article 9.2.
55
Republic of Turkey.
Article 9.2.
56
Turkmenistan.
Article 9.2.
57
Ukraine.
Article 9.2.
59
Eastern Republic of Uruguay
Article 9.2.
61
Republic of Uzbekistan.
Article 9.2.
62
Republic of Belarus.
Article 9.2.
63
Russian Federation.
Article 9.2.
65
Republic of Estonia.
Article 9.2.
Article 18. Option for the implementation of Part VI.
Notification of choice of optional provisions.
In accordance with article 18 of the Convention, the Republic of Finland chooses to apply Part VI.
Article 23. Type of arbitral proceedings.
Reservation.
Under article 23.7 of the Convention, the Republic of Finland reserves the right not to apply Part VI in respect of all tax treaties for which the other contracting jurisdiction formulates a reservation under article 23.6.
Notification of choice of optional provisions.
Under article 23.4 of the Convention, the Republic of Finland chooses to apply article 23.5.
Article 24. Agreement on a different resolution.
Notification of choice of optional provisions.
In accordance with Article 24.1 of the Convention, the Republic of Finland chooses to apply Article 24.2.
Article 28. Reservations.
Reservation made in relation to the scope of arbitration.
Pursuant to article 28(2)(a) of the Convention, the Republic of Finland formulates the following reservations with regard to the scope of the cases eligible for arbitration under Part VI.
1. Finland reserves the right to exclude from the scope of Part VI cases involving the application of domestic anti-circumvention rules of any of the contracting jurisdictions of an understood tax convention. For this purpose, Finland's domestic anti-circumvention rules shall include sections 27 to 30 of the Liquidation Procedure Act.
[Act on Tax Assessment Procedure (1558/1995)]
Article 6(a)(9)
(8)
and section 52 (h) of the Economic Performance Tax Act
[Business Income Tax Act (360/1968)]
and the Law on Taxation of Members of Controlled Foreign Societies
[Act on the Taxation of Shareholders in Foreign Controlled Companies (1217/1994)]
. Subsequent rules replacing, modifying or updating such rules shall also be covered by this reservation. Finland shall notify the Depositary of such subsequent provisions.
(8)
The reference to Article 6(a)(8), as mentioned in the position of the Multilateral Convention, deposited on 25 February 2019, has been corrected to become Article 6(a).9. This correction was notified to the Depositary on 28 June 2019.
2. Finland reserves the right to exclude from the scope of Part VI cases related to conduct by which the taxpayer, or a person acting on his behalf, has been found guilty in a court of law of tax fraud or any other tax offence in any of the Contracting Jurisdictions of a tax convention covered. For this purpose, the internal rules of Finland shall include chapter 29, sections 1 to 4, of the Criminal Code.
[rikoslaki (39/1889)]
. Subsequent rules replacing, modifying or updating such rules shall also be covered by this reservation. Finland shall notify the Depositary of such subsequent provisions.
3. Finland reserves the right to exclude from the scope of Part VI cases relating to elements of income or property on which there is no double taxation. Double taxation means that both Contracting Jurisdictions of an included tax agreement have taxed the same income or wealth, resulting in an additional tax burden, an increase in tax obligations, or the cancellation or reduction of compensable losses against taxable profits.
4. Finland reserves the right to exclude from the scope of Part VI:
(a) in respect of taxes withheld from the source on amounts paid or amounts paid to non-residents, cases concerning taxable facts arising from such taxation which occurred prior to the reference date;
(b) in respect of all other taxes, cases relating to taxes required in relation to tax periods which have begun before the reference date.
For the purposes of this reservation, ‘the reference date’ means the last of the following:
(i) the date of entry into force of the Convention in both Contracting Jurisdictions of the Covered Tax Agreements by such taxes;
(ii) the first day of January of the following calendar year after the expiration of a period of six calendar months from the date on which the Depositary has communicated the final withdrawal or notification of a reservation resulting in the application of Part VI (Arbitration) between the two Contracting Jurisdictions; and
(iii) in the case of a type of case which could be suitable for arbitration due to the withdrawal, after the entry into force of Part VI between the Contracting Jurisdictions, of a reservation made by a Contracting Jurisdiction under Articles 28.2 or 19.12, on the first day of January of the following calendar year after the expiration of a period of six calendar months from the date on which the Depositary has notified the withdrawal of the reservation.
5. Finland reserves the right to exclude from the scope of Part VI all cases in which an application has been submitted under the Convention on the Abolition of Double Taxation in the Event of Correction of the Benefits of Associated Enterprises (90/436/EEC), in its current version; under other instruments agreed by the Member States of the European Union; or under those domestic rules by which those instruments are applied.
Article 35. Effective date.
Notification of choice of optional provisions.
In accordance with Article 35(3) of the Convention and solely for the purposes of applying Articles 35(1)(b) and 35(5)(b) of the Convention, the Republic of Finland elects to replace the term ‘exercises starting from the end of a period’ by a reference to ‘exercises starting from 1 January of the year beginning from the end of a period’.
Reservation.
In accordance with article 35.6 of the Convention, the Republic of Finland reserves the right not to apply article 35.4 in relation to its Covered Tax Agreements.
France
Reservations and notifications made by France in accordance with articles 28.6 and 29.3 of the Convention made at the time of deposit of the instrument of ratification at the time of deposit of the instrument of ratification (hereinafter referred to as the “pre-list of reservations and notifications”), as well as the list of reservations and notifications extending the list of reservations and notifications
Article 2. Interpretation of terms.
Notification. Covered Tax Agreements by the Multilateral Convention.
In accordance with Article 2.1(a)(ii) of the Convention, France wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/ Instrument amending
Date of signature
Date of entry into force
1
Agreement between the Government of the French Republic and the Government of the Republic of South Africa to prevent double taxation and to prevent tax evasion and tax fraud in respect of income and property taxes.
South Africa.
Convention.
08-11-1993
01-11-1995
2
Convention between the Government of the French Republic and the Government of the People ' s Democratic Republic of Algeria to prevent double taxation and to prevent tax evasion and fraud and to establish rules for mutual assistance in the field of income taxes, property taxes and inheritance taxes.
Algeria.
Convention.
17-10-1999
01-12-2002
3
Convention between the French Republic and the Federal Republic of Germany on the avoidance of double taxation and on the establishment of rules for mutual administrative and legal assistance in the field of income and property taxes and in the field of patent and immovable property taxes.
Germany.
Convention.
21-07-1959
04-11-1961
Instrument to be amended.
09-06-1969
08-10-1970
Instrument to be amended.
28-09-1989
01-10-1990
Instrument to be amended.
20-12-2001
01-06-2003
Instrument to be amended.
31-03-2015
24-12-2015
4
Agreement between the Government of the French Republic and the Government of the Principality of Andorra to prevent double taxation and to prevent tax evasion and tax fraud in the area of income taxes.
Andorra.
Convention.
02-04-2013
01-07-2015
5
Agreement between the Government of the French Republic and the Government of the Kingdom of Saudi Arabia to prevent double taxation on income taxes, inheritances and property.
Saudi Arabia.
Convention.
18-02-1982
01-03-1983
Instrument to be amended.
02-10-1991
01-07-1995
Instrument to be amended.
16-06-1993 and 31-10-1993
01-07-1995
Instrument to be amended.
18-02-2011
01-06-2012
Extension agreement.
26-12-2013 and 25-05-2014
25-05-2014
6
Agreement between the Government of the French Republic and the Government of the Argentine Republic in order to avoid double taxation and to prevent tax evasion in respect of income and property taxes.
Argentina.
Convention.
04-04-1979
01-03-1981
Instrument to be amended.
15-08-2001
01-10-2007
7
Convention between the Government of the French Republic and the Government of the Republic of Armenia to prevent double taxation and to prevent tax evasion and tax fraud in respect of income and property taxes.
Armenia.
Convention.
9-12-1997
1-05-2001
Instrument to be amended.
05-02-2003 and 03-02-2004
07-12-2006
8
Agreement between the Government of the French Republic and the Government of Australia to prevent double taxation of income taxes and to prevent tax evasion.
Australia.
Convention.
20-06-2006
01-06-2009
9
Convention between the French Republic and the Republic of Austria to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Austria.
Convention.
26-03-1993
01-09-1994
Instrument to be amended.
23-05-2011
01-05-2012
10
Convention between the Government of the French Republic and the Government of the Republic of Azerbaijan to prevent double taxation and to prevent tax evasion and tax fraud in respect of income and property taxes.
Azerbaijan.
Convention.
20-12-2001
01-10-2005
11
Agreement between the Government of the French Republic and the Government of the People's Republic of Bangladesh to prevent double taxation and prevent tax evasion in respect of income taxes.
Bangladesh.
Convention.
09-03-1987
01-09-1988
12
Convention between France and Belgium to prevent double taxation and to establish rules for mutual administrative and legal assistance in the field of income taxes.
Belgium.
Convention.
10-03-1964
17-06-1965
Instrument to be amended.
15-02-1971
19-07-1973
Instrument to be amended.
08-02-1999
27-04-2000
Instrument to be amended.
12-12-2008
17-12-2009
Instrument to be amended.
07-07-2009
01-07-2013
13
Agreement between the Government of the French Republic and the Government of the Republic of Dahomey.
Benin.
Convention.
27-02-1975
08-11-1977
14
Agreement between the Government of the French Republic and the Government of the Socialist Federal Republic of Yugoslavia to prevent double taxation of income taxes.
Bosnia and Herzegovina.
Convention.
28-03-1974
01-08-1975
Succession agreement.
03-12-2003 and
04-12-2003
04-12-2003
15
Agreement between the French Republic and the Federative Republic of Brazil to prevent double taxation and prevent tax evasion in the area of income taxes.
Brazil.
Convention.
10-09-1971
10-05-1972
16
Convention between the French Republic and the People's Republic of Bulgaria to prevent double taxation and to prevent tax evasion in the area of income taxes.
Bulgaria.
Convention.
14-03-1987
01-05-1988
17
Tax agreement between the Government of the French Republic and the Government of the Republic of Upper Volta to prevent double taxation and to establish rules for administrative assistance in tax matters.
Burkina Faso.
Convention.
11-08-1965
15-02-1967
Instrument to be amended.
03-06-1971
01-10-1974
18
Tax agreement between the Government of the French Republic and the Government of the Republic of Cameroon.
Cameroon.
Convention.
21-10-1976
19-07-1978
Instrument to be amended.
31-03-1994
01-02-1997
Instrument to be amended.
28-10-1999
01-01-2003
19
Agreement between the Government of the French Republic and the Government of Canada to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Canada.
Convention.
02-05-1975
29-07-1976
Instrument to be amended.
16-01-1987
01-10-1988
Instrument to be amended.
30-11-1995
01-09-1998
Instrument to be amended.
02-02-2010
27-12-2013
20
Agreement between the Government of the French Republic and the Government of the Republic of Chile to prevent double taxation and to prevent tax evasion in relation to income and property taxes.
Chile.
Convention.
07-06-2004
10-07-2006
21
Agreement between the Government of the French Republic and the Government of the People's Republic of China to prevent double taxation and to prevent tax evasion and tax fraud in the area of income taxes.
China.
Convention.
26-11-2013
28-12-2014
22
Convention between the Government of the French Republic and the Government of the Republic of Cyprus to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Cyprus.
Convention.
18-12-1981
01-04-1983
23
Agreement between the Government of the French Republic and the Government of the Republic of Colombia to prevent double taxation and to prevent tax evasion and avoidance in respect of income and property taxes.
Colombia.
Convention.
25-06-2015
N. p.
24
Agreement between the Government of the French Republic and the Government of the Republic of Korea to prevent double taxation and to prevent tax evasion in respect of income taxes.
South Korea.
Convention.
19-06-1979
01-02-1981
Instrument to be amended.
09-04-1991
01-03-1992
25
Agreement between the Government of the French Republic and the Government of the Republic of Côte d'Ivoire to prevent double taxation and to establish rules for mutual assistance in tax matters.
Ivory Coast.
Convention.
06-04-1966
01-10-1968
Instrument to be amended.
25-02-1985
01-01-1989
Instrument to be amended.
19-10-1993
01-05-1995
26
Convention between the Government of the French Republic and the Government of the Republic of Croatia to prevent double taxation and to prevent tax evasion and tax fraud in the area of income taxes.
Croatia.
Convention.
19-06-2003
01-09-2005
27
Convention between the Government of the French Republic and the Government of the Arab Republic of Egypt to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Egypt.
Convention.
19-06-1980
01-10-1982
Instrument to be amended.
01-05-1999
01-06-2004
28
Agreement between the Government of the French Republic and the Government of the United Arab Emirates to prevent double taxation.
United Arab Emirates.
Convention.
19-07-1989
01-07-1990
Instrument to be amended.
06-12-1993
01-06-1995
29
Agreement between the French Republic and the Kingdom of Spain in order to avoid double taxation and to prevent tax evasion and tax fraud in respect of income and property taxes.
Spain.
Convention.
10-10-1995
01-07-1997
30
Agreement between the Government of the French Republic and the Government of the Republic of Estonia to prevent double taxation and to prevent tax evasion and tax fraud in respect of income and property taxes.
Estonia.
Convention.
28-10-1997
01-05-2001
31
Agreement between the Government of the French Republic and the Government of the United States of America to prevent double taxation and to prevent tax evasion and tax fraud in respect of income and property taxes.
America.
Convention.
31-08-1994
30-12-1995
Instrument to be amended.
19-12-1994
and
20-12-1994
Instrument to be amended.
08-12-2004
21-12-2006
Instrument to be amended.
13-01-2009
23-12-2009
32
Agreement between the Government of the French Republic and the Government of the Republic of Finland to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Finland.
Convention.
11-09-1970
01-03-1972
33
Agreement between the Government of the French Republic and the Government of the Gabonese Republic to prevent double taxation and to prevent tax evasion and fraud.
Gabon.
Convention.
20-09-1995
01-03-2008
34
Agreement between the Government of the French Republic and the Government of Georgia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Georgia.
Convention.
07-03-2007
01-06-2010
35
Convention between France and Greece to prevent double taxation and to establish rules for mutual assistance in the field of income taxes.
Greece.
Convention.
21-08-1963
31-01-1965
36
Agreement between the Government of the French Republic and the Government of the Hong Kong Special Administrative Region of the People's Republic of China to prevent double taxation of income and property taxes and to prevent tax evasion and tax fraud.
Hong Kong.
Convention.
21-10-2010
01-12-2011
37
Agreement between the Government of the French Republic and the Government of the People's Republic of Hungary to prevent double taxation of income and property taxes.
Hungary.
Convention.
28-04-1980
01-12-1981
38
Agreement between the Government of the French Republic and the Government of the Republic of India to prevent double taxation and to prevent tax evasion and tax fraud in respect of income and property taxes.
India.
Convention.
29-09-1992
01-08-1994
39
Agreement between the Government of the French Republic and the Government of the Republic of Indonesia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Indonesia.
Convention.
14-09-1979
13-03-1981
40
Convention between France and Ireland to prevent double taxation and to prevent tax evasion in the area of income taxes.
Ireland.
Convention.
21-03-1968
15-06-1971
41
Convention between the Government of the French Republic and the Government of the Republic of Iceland to prevent double taxation and prevent tax evasion in the area of income taxes.
Iceland.
Convention.
29-08-1990
01-06-1992
42
Agreement between the Government of the French Republic and the Government of the State of Israel to prevent double taxation and to prevent tax evasion and tax fraud in respect of income and property taxes.
Israel.
Convention.
31-07-1995
18-07-1996
43
Agreement between the Government of the French Republic and the Government of the Italian Republic to prevent double taxation of income and property taxes and to prevent tax evasion and tax fraud.
Italy.
Convention.
05-10-1989
01-05-1992
44
Agreement between the Government of the French Republic and the Government of Jamaica to prevent double taxation and to prevent tax evasion and tax fraud in respect of income taxes.
Jamaica.
Convention.
09-08-1995
21-05-1998
45
Agreement between the Government of the French Republic and the Government of Japan to prevent double taxation and to prevent tax evasion and tax fraud in the area of income taxes.
Japan.
Convention.
03-03-1995
24-03-1996
Instrument to be amended.
11-01-2007
01-12-2007
46
Agreement between the Government of the French Republic and the Government of the Hashemite Kingdom of Jordan to prevent double taxation and to prevent tax evasion in respect of income taxes.
Jordan.
Convention.
28-05-1984
01-04-1985
47
Agreement between the Government of the French Republic and the Government of the Republic of Kazakhstan to prevent double taxation and to prevent tax evasion and tax fraud in respect of income and property taxes.
Kazakhstan.
Convention.
03-02-1998
01-07-2000
48
Agreement between the Government of the French Republic and the Government of the Republic of Kenya to prevent double taxation and to prevent tax evasion and tax fraud in the area of income taxes.
Kenya.
Convention.
04-12-2007
01-11-2010
49
Convention between the Government of the French Republic and the Government of the State of Kuwait to prevent double taxation of income taxes, property taxes and inheritance taxes.
Kuwait.
Convention.
07-02-1982
01-09-1983
Instrument to be amended.
27-09-1989
01-07-1991
Instrument to be amended.
27-01-1994
01-03-1995
50
Convention between the Government of the French Republic and the Government of the Republic of Latvia to prevent double taxation and to prevent tax evasion and tax fraud in respect of income and property taxes.
Latvia.
Convention.
14-04-1997
01-05-2001
51
Convention between France and Lebanon to prevent double taxation and to provide mutual administrative assistance in the field of income taxes and inheritance.
Lebanon.
Convention.
24-07-1962
28-12-1963
52
Convention between the Government of the French Republic and the Government of the Republic of Lithuania on the prevention of double taxation and the prevention of tax evasion and fraud in the field of income and property taxes.
Lithuania.
Convention.
07-07-1997
01-05-2001
53
Convention between France and the Grand Duchy of Luxembourg on the avoidance of double taxation and the establishment of rules on mutual administrative assistance in the field of income and property taxes.
Luxembourg.
Convention.
01-04-1958
09-02-1960
Instrument to be amended.
08-09-1970
15-11-1971
Instrument to be amended.
24-11-2006
27-12-2007
Instrument to be amended.
03-06-2009
29-10-2010
Instrument to be amended.
05-09-2014
01-02-2016
54
Agreement between the Government of the French Republic and the Government of Malaysia to prevent double taxation and to prevent tax evasion in respect of income taxes.
Malaysia.
Convention.
24-04-1975
23-07-1976
Instrument to be amended.
31-01-1991
06-05-1992
Instrument to be amended.
12-11-2009
01-12-2010
55
Agreement between the Government of the French Republic and the Government of the Republic of Malta to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Malta.
Convention.
25-07-1977
01-10-1979
Instrument to be amended.
08-07-1994
01-09-1997
Instrument to be amended.
29-08-2008
01-06-2010
56
Agreement between the Government of the French Republic and the Government of the Kingdom of Morocco to eliminate double taxation and to establish rules for mutual administrative assistance in tax matters.
Morocco.
Convention.
29-05-1970
01-12-1971
Instrument to be amended.
18-08-1989
01-12-1990
57
Agreement between the Government of the French Republic and the Government of Mauritius to prevent double taxation of income and property taxes.
Mauritius (Island).
Convention.
11-12-1980
17-09-1982
Instrument to be amended.
23-06-2011
01-05-2012
58
Tax agreement between the Government of the French Republic and the Government of the Islamic Republic of Mauritania.
Mauritania.
Convention.
15-11-1967
01-03-1969
59
Agreement between the Government of the French Republic and the Government of the United Mexican States to prevent double taxation and to prevent tax evasion in the area of income taxes.
Mexico.
Convention.
07-11-1991
31-12-1992
60
Tax Convention between France and the Principality of Monaco.
Monaco.
Convention.
18-05-1963
01-09-1963
Instrument to be amended.
09-12-1966
23-01-1968
Instrument to be amended.
25-06-1969
01-08-1969
Instrument to be amended.
26-05-2003
01-08-2005
61
Convention between the Government of the French Republic and the Government of Mongolia to prevent double taxation and to prevent tax evasion and tax fraud in respect of income and property taxes.
Mongolia.
Convention.
18-04-1996
01-12-1998
62
Agreement between the Government of the French Republic and the Government of the Federal Republic of Nigeria to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Nigeria.
Convention.
27-02-1990
02-05-1991
63
Convention between the Government of the French Republic and the Government of the Kingdom of Norway on the prevention of double taxation, the prevention of tax evasion and the establishment of rules on mutual administrative assistance in the field of income and property taxes.
Norway.
Convention.
19-12-1980
10-09-1981
Instrument to be amended.
14-11-1984
01-10-1985
Instrument to be amended.
07-04-1995
01-09-1996
Instrument to be amended.
16-09-1999
01-12-2002
64
Agreement between the Government of the French Republic and the Government of New Zealand to prevent double taxation and to prevent tax evasion in respect of income taxes.
New Zealand.
Convention.
30-11-1979
19-03-1981
65
Convention between the Government of the French Republic and the Government of the Sultanate of Oman to prevent double taxation.
Oman.
Convention.
01-06-1989
01-08-1990
Instrument to be amended.
22-10-1996
01-02-2004
Instrument to be amended.
08-04-2012
01-03-2013
66
Agreement between the Government of the French Republic and the Government of the Islamic Republic of Pakistan to prevent double taxation and to prevent tax evasion and tax fraud in respect of income taxes.
Pakistan.
Convention.
15-06-1994
01-09-1996
67
Agreement between the Government of the French Republic and the Government of the Republic of Panama to prevent double taxation and to prevent tax evasion and tax fraud in the area of income taxes.
Panama.
Convention.
30-06-2011
01-02-2012
68
Agreement between the Government of the French Republic and the Government of the Kingdom of the Netherlands to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
The Netherlands.
Convention.
16-03-1973
29-03-1974
Instrument to be amended.
07-04-2004
24-07-2005
69
Agreement between the Government of the French Republic and the Government of the Republic of the Philippines to prevent double taxation and to prevent tax evasion in respect of income taxes.
Philippines.
Convention.
09-01-1976
24-08-1978
Instrument to be amended.
26-06-1995
31-03-1998
Instrument to be amended.
25-11-2011
01-02-2013
70
Agreement between the Government of the French Republic and the Government of the People's Republic of Poland to prevent double taxation of income and property taxes.
Poland.
Convention.
20-06-1975
12-09-1976
71
Convention between France and Portugal on the prevention of double taxation and the establishment of rules for mutual administrative assistance in the field of income taxes.
Portugal.
Convention.
14-01-1971
18-11-1972
Instrument to be amended.
25-08-2016
01-12-2017
72
Agreement between the Government of the French Republic and the Government of the State of Qatar to prevent double taxation.
Qatar.
Convention.
04-12-1990
01-12-1994
Instrument to be amended.
12-01-1993
01-12-1994
Instrument to be amended.
14-01-2008
23-04-2009
73
Agreement between the Government of the French Republic and the Government of the Czech Republic to prevent double taxation and to prevent tax evasion and fraud in the area of income and property taxes.
Czech Republic.
Convention.
28-04-2003
01-07-2005
74
Agreement between the Government of the French Republic and the Government of the Socialist Republic of Romania to prevent double taxation on income and property taxes.
Romania.
Convention.
27-09-1974
27-09-1975
75
Agreement between the Government of the French Republic and the Government of the United Kingdom of Great Britain and Northern Ireland to prevent double taxation and to prevent tax evasion and tax fraud in respect of income taxes and capital gains.
United Kingdom.
Convention.
19-06-2008
18-12-2009
76
Convention between the Government of the French Republic and the Government of the Russian Federation to prevent double taxation and to prevent tax evasion and tax fraud in respect of income and property taxes.
Russia.
Convention.
26-11-1996
09-02-1999
77
Convention between the Government of the French Republic and the Government of the Republic of Senegal to prevent double taxation and to establish rules for mutual assistance in the field of income taxes, inheritances, transfer of property and stamp duties.
Senegal.
Convention.
29-03-1974
24-04-1976
Instrument to be amended.
16-07-1984
01-01-1986
Instrument to be amended.
10-01-1991
01-02-1993
78
Agreement between the Government of the French Republic and the Government of the Socialist Federal Republic of Yugoslavia to prevent double taxation of income taxes.
Serbia.
Convention.
28-03-1974
01-08-1975
Agreement on State Succession.
26-03-2003
26-03-2003
79
Agreement between the Government of the French Republic and the Government of the Republic of Singapore to prevent double taxation and to prevent tax evasion and tax fraud in the area of income taxes.
Singapore.
Convention.
15-01-2015
01-06-2016
80
Agreement between the Government of the French Republic and the Government of the Czechoslovak Socialist Republic to prevent double taxation of income taxes.
Slovakia.
Convention.
01-06-1973
25-01-1975
81
Convention between the Government of the French Republic and the Government of the Republic of Slovenia to prevent double taxation on income and property taxes and to prevent tax evasion and fraud.
Slovenia.
Convention.
07-04-2004
01-03-2007
82
Agreement between the Government of the French Republic and the Government of the Socialist Democratic Republic of Sri Lanka to prevent double taxation and to prevent tax evasion of income taxes.
Sri Lanka.
Convention.
17-09-1981
18-11-1982
83
Agreement between the Government of the French Republic and the Government of the Kingdom of Sweden to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Sweden.
Convention.
27-11-1990
01-04-1992
Instrument to be amended.
14-03-1991 and 18-03-1991
01-04-1992
84
Convention between France and Switzerland to prevent double taxation of income and property taxes and to prevent tax evasion and evasion.
Switzerland.
Convention.
09-09-1966
26-07-1967
Instrument to be amended.
03-12-1969
24-09-1970
All right.
11-04-1983
18-12-1986
Instrument to be amended.
22-07-1997
01-08-1998
Instrument to be amended.
27-08-2009
04-11-2010
Instrument to be amended.
25-06-2014
30-03-2016
85
Agreement between the Government of the French Republic and the Government of the Kingdom of Thailand to prevent double taxation and prevent tax evasion in respect of income taxes.
Thailand.
Convention.
27-12-1974
29-08-1975
Instrument to be amended.
20-08-1999 and 06-03-2000
06-03-2003
86
Agreement between the Government of the French Republic and the Government of the Republic of Tunisia to eliminate double taxation and to establish rules for mutual administrative assistance in tax matters.
Tunisia.
Convention.
28-05-1973
01-04-1975
87
Agreement between the Government of the French Republic and the Government of the Republic of Turkey to prevent double taxation of income taxes.
Turkey.
Convention.
18-02-1987
01-07-1989
88
Convention between the Government of the French Republic and the Government of Ukraine to prevent double taxation and to prevent tax evasion and tax fraud in respect of income and property taxes.
Ukraine.
Convention.
31-01-1997
01-11-1999
89
Agreement between the Government of the French Republic and the Government of the Socialist Republic of Vietnam to prevent double taxation and to prevent tax evasion and tax fraud in respect of income and property taxes.
Vietnam.
Convention.
10-02-1993
01-07-1994
90
Agreement between the President of the French Republic and His Majesty to prevent double taxation and tax evasion in respect of income taxes.
Zambia.
Convention.
14-12-1950
30-07-1951
Instrument to be amended.
05-11-1963
01-07-1964
Instrument to be amended.
31-12-1963
91
Agreement between the Government of the French Republic and the Government of the Republic of Zimbabwe to prevent double taxation on income taxes, capital gains and property.
Zimbabwe.
Convention.
15-12-1993
05-12-1996
Notifications. Extension of the list of Covered Tax Agreements by the Convention.
For the purposes of article 29.5 of the Convention, France wishes to extend its list of Covered Tax Agreements by the following conventions. The depositary has received and communicated the notifications of these extensions of the list of conventions on the dates indicated below.
N.º
Title
Other Contracting Jurisdiction
Original/amending instrument
Date of signature
Date of entry into force
Date received/ Communication
92
Agreement between the Government of the French Republic and the Government of the Republic of Albania to prevent double taxation of income and property taxes and to prevent tax evasion and fraud.
Albania.
Convention.
24.12.2002
01.10.2005
Reception:
22.09.2020
Communication:
22.09.2020.
93
Agreement between the Government of the French Republic and the Government of the Kingdom of Bahrain to prevent double taxation.
Bahrain.
Convention.
10.5.1993
01.08.1994
Reception:
22.09.2020
Communication:
22.09.2020.
Instrument to be amended.
07.5.2009
01.02.2011
94
Agreement between the Government of the French Republic and the Government of the Union of Soviet Socialist Republics to prevent double taxation on income.
Belarus.
Convention.
04.10.1985
28.03.1987
Reception:
22.09.2020
Communication:
22.09.2020.
95
Convention between the Republics of Bolivia and France to prevent double taxation of income and property taxes.
Bolivia.
Convention.
15.12.1994
01.11.1996
Reception:
22.09.2020
Communication:
22.09.2020.
96
Agreement between the Government of the French Republic and the Government of the Republic of Botswana to prevent double taxation and to prevent tax evasion and fraud in the area of income taxes.
Botswana.
Convention.
15.4.1999
1.6.2003
Reception:
22.09.2020
Communication:
22.09.2020.
Instrument to be amended.
27.7.2017
N. p.
97
Convention between the Government of the French Republic and the Government of the People ' s Republic of the Congo to prevent double taxation and to prevent tax evasion in respect of income taxes, inheritance, transfer of property and stamp duties.
Congo.
Convention.
27.11.1987
01.09.1989
Reception:
22.09.2020
Communication:
22.09.2020.
98
Agreement between the Government of the Republic of France and the Government of the Republic of Ecuador to prevent double taxation and to prevent tax evasion in respect of income taxes.
Ecuador.
Convention.
16.03.1989
25.03.1992
Reception:
22.09.2020
Communication:
22.09.2020.
99
Agreement between the Government of the French Republic and the Government of the Federal Democratic Republic of Ethiopia to prevent double taxation and to prevent tax evasion and tax fraud in respect of income taxes.
Ethiopia.
Convention.
15.6.2006
17.7.2008
Reception:
22.09.2020
Communication:
22.09.2020.
100
Agreement between the Government of the French Republic and the Government of the Republic of Ghana to prevent double taxation and to prevent tax evasion and tax fraud in respect of income and capital gains.
Ghana.
Convention.
05.04.1993
01.04.1997
Reception:
22.09.2020
Communication:
22.09.2020.
101
Convention between the Government of the French Republic and the Government of the Republic of Guinea to prevent double taxation and to establish rules for mutual assistance in the field of income, property, inheritance and donation taxes.
Guinea.
Convention.
15.02.1999
01.10.2004
Reception:
22.09.2020
Communication:
22.09.2020.
102
Convention to prevent double taxation and prevent tax evasion in the area of income taxes between the French Republic and the Empire of Iran.
Iran.
Convention.
07.11.1973
10.04.1975
Reception:
22.09.2020
Communication:
22.09.2020.
103
Agreement between the Government of the French Republic and the Government of the Union of Soviet Socialist Republics to prevent double taxation on income.
Kyrgyzstan.
Convention.
04.10.1985
28.03.1987
Reception:
22.09.2020
Communication:
22.09.2020.
104
Agreement between the Government of the French Republic and the Government of the Socialist Federal Republic of Yugoslavia to prevent double taxation of income taxes.
Kosovo.
Convention.
28.03.1974
01.08.1975
Reception:
22.09.2020
Communication:
22.09.2020.
Succession agreement.
04.02.2013 and 06.02.2013
06.02.2013
105
Convention between the Government of the French Republic and the Great Socialist People's Libyan Arab Jamahiriya to prevent double taxation of income taxes and prevent tax evasion.
Libya.
Convention.
22.12.2005
01.07.2008
Reception:
22.09.2020
Communication:
22.09.2020.
106
Agreement between the Government of the French Republic and the Macedonian Government to prevent double taxation and to prevent tax evasion and tax fraud in respect of income and property taxes.
Northern Macedonia.
Convention.
10.02.1999
01.05.2004
Reception:
22.09.2020
Communication:
22.09.2020.
107
Convention between the Government of the French Republic and the Government of the Democratic Republic of Madagascar to prevent double taxation, prevent tax evasion and establish rules for administrative assistance in tax matters.
Madagascar.
Convention.
22.07.1983
01.10.1984
Reception:
22.09.2020
Communication:
22.09.2020.
108
Agreement between the President of the French Republic and His Majesty to prevent double taxation and tax evasion in respect of income taxes.
Malawi.
Convention.
14.12.1950
30.07.1951
Reception:
22.09.2020
Communication:
22.09.2020.
Instrument to be amended.
05.11.1963
05.11.1963
Instrument to be amended.
31.12.1963
31.12.1963
109
Convention between the Government of the French Republic and the Government of the Republic of Mali to prevent double taxation and to establish rules for mutual assistance in the field of income taxes, inheritance, transfer of property and stamp duties.
Mali.
Convention.
22.09.1972
01.01.1975
Reception:
22.09.2020
Communication:
22.09.2020.
110
Agreement between the Government of the French Republic and the Government of the Socialist Federal Republic of Yugoslavia to prevent double taxation of income taxes.
Montenegro.
Convention.
Succession agreement.
28.03.1974
26.03.2003
01.08.1975
26.03.2003
Reception:
22.09.2020
Communication:
22.09.2020.
111
Agreement between the Government of the French Republic and the Government of the Republic of Namibia to prevent double taxation and to prevent tax evasion and tax fraud in respect of income and property taxes.
Namibia.
Convention.
29.05.1996
01.05.1999
Reception:
22.09.2020
Communication:
22.09.2020.
112
Agreement between the Government of the French Republic and the Government of the Republic of Niger to eliminate double taxation and to establish rules for mutual administrative assistance in tax matters.
Níger.
Convention.
01.06.1965
01.07.1966
Reception:
22.09.2020
Communication:
22.09.2020.
The instrument to be amended.
16.02.1973
01.01.1974
113
Convention between the Government of the French Republic and the Government of the Republic of Uzbekistan to prevent double taxation and to prevent tax evasion and tax fraud in respect of income and property taxes.
Uzbekistan.
Convention.
22.4.1996
1.10.2003
Reception:
22.09.2020
Communication:
22.09.2020.
114
Tax agreement between France and Quebec to avoid double taxation and prevent tax evasion in the area of income and wealth taxes.
Province of Quebec.
All right.
01.09.1987
19.09.1988
Reception:
22.09.2020
Communication:
22.09.2020.
Instrument to be amended.
03.09.2002
01.08.2005
115
Agreement between the Government of the French Republic and the Government of the Central African Republic to prevent double taxation and establish rules for mutual assistance in tax matters.
Central African Republic.
Convention.
13.12.1969
01.03.1971
Reception:
22.09.2020
Communication:
22.09.2020.
116
Agreement between the Government of the French Republic and the Government of the Syrian Arab Republic to prevent double taxation and to prevent tax evasion and tax fraud in respect of income taxes.
Syria.
Convention.
17.07.1998
01.05.2009
Reception:
22.09.2020
Communication:
22.09.2020.
Exchange of letters.
16.12.2004
117
Convention between France and Togo to prevent double taxation and to establish rules for mutual assistance in the field of income taxes, inheritance, transfer of property and stamp duties.
Togo.
Convention.
24.11.1971
01.04.1975
Reception:
22.09.2020 Communication:
22.09.2020.
118
Agreement between the Government of the French Republic and the Government of the Republic of Trinidad and Tobago to prevent double taxation and to prevent tax evasion in respect of income taxes and to promote international trade and investment.
Trinidad and Tobago.
Convention.
05.08.1987
01.04.1989
Reception:
22.09.2020
Communication:
22.09.2020.
119
Agreement between the Government of the French Republic and the Government of the Union of Soviet Socialist Republics to prevent double taxation on income.
Turkmenistan.
Convention.
04.10.1985
28.03.1987
Reception:
22.09.2020
Communication:
22.09.2020.
All right.
28.04.1994
280.4.1994
120
Agreement between the Government of the French Republic and the Government of the Republic of Venezuela with the aim of avoiding double taxation and preventing tax evasion and fraud in the area of income tax.
Venezuela.
Convention.
7.5.1992
15.10.1993
Reception:
22.09.2020
Communication:
22.09.2020.
Article 3. Transparent entities.
Reservation.
Under article 3.5 (a) of the Convention, France reserves the right not to apply any of the provisions of article 3 to its Covered Tax Agreements by the Convention.
Article 4. Entities with double residence.
Reservation.
Under article 4.3 (a) of the Convention, France reserves the right not to apply any of the provisions of article 4 to its Covered Tax Agreements by the Convention.
Article 5. Application of methods to eliminate double taxation.
Reservation.
Under article 5.8 of the Convention, France reserves the right not to apply any of the provisions of article 5 to its Covered Tax Agreements by the Convention.
Article 6. Purpose of the Covered Tax Agreements.
There are no reservations.
Notification of choice of optional provisions.
Under article 6.6 of the Convention, France opts to apply article 6.3.
Notification of the text of the Preamble existing in the conventions included in the list.
According to article 6.5 of the Convention, France considers that the following conventions do not fall within the scope of a reservation made under article 6.4 and contain in the Preamble the wording referred to in article 6.2. The number of the paragraph in which the corresponding preambular text is found is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
preambular paragraph
Preamble text
1
South Africa.
2
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion and tax fraud in the area of income and property taxes'.
2
Algeria.
2
'Wishing to conclude a convention to prevent double taxation, to prevent tax evasion and fraud and to establish rules for mutual assistance in the field of income, property and inheritance taxes'.
3
Germany.
2
‘Wishing to avoid double taxation’.
4
Andorra.
2
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion and tax fraud in the area of income taxes,'.
6
Argentina.
2
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,’.
7
Armenia.
2
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion and tax fraud in the area of income and property taxes'.
8
Australia.
2
'Wishing to conclude a convention to prevent double taxation of income taxes and to prevent tax evasion'.
9
Austria.
2
'Wishing to avoid double taxation and to prevent tax evasion in the area of income and property taxes'.
10
Azerbaijan.
2
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion and tax fraud in the area of income and property taxes'.
11
Bangladesh.
2
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
13
Benin.
2
'Wishing to avoid, as far as possible, double taxation and to lay down rules on mutual assistance in the field of income taxes, inheritance, transfer of property and stamp duties,'.
14
Bosnia and Herzegovina.
2
'Wishing to conclude a convention to prevent double taxation of income taxes'.
15
Brazil.
2
'Wishing to avoid, as far as possible, double taxation and to prevent tax evasion in the area of income taxes,'.
16
Bulgaria.
2
‘Conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes, and’.
17
Burkina Faso.
2
'Wishing to avoid, as far as possible, double taxation and to lay down rules on mutual assistance in the field of income taxes, inheritance, transfer of property and stamp duties,'.
18
Cameroon.
2
'Wishing to avoid, as far as possible, double taxation and to lay down rules on mutual assistance in the field of income taxes, inheritance, transfer of property and stamp duties,'.
19
Canada.
2
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
20
Chile.
2
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in relation to income and property taxes,'.
21
China.
2
'Wishing to conclude an agreement to avoid double taxation and to prevent tax evasion and tax fraud in the area of income taxes,'.
22
Cyprus.
2
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
23
Colombia.
3
‘Intending to conclude a Convention on the Elimination of Double Taxation in respect of Income and Property Taxes without creating opportunities for non-taxation or tax reduction through tax evasion or tax avoidance (including more favourable treaty search arrangements —
treaty shopping
— aimed at obtaining the allowances provided for in this Convention for the indirect benefit of residents of third States,';
24
South Korea.
2
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
25
Ivory Coast.
2
'Wishing to avoid double taxation and to lay down rules for mutual assistance in the field of income and property taxes, inheritance, transfer of property and stamp duties'.
26
Croatia.
1
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion and tax fraud in the area of income taxes,'.
27
Egypt.
2
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
28
United Arab Emirates.
2
'Wishing to conclude a convention to prevent double taxation'.
29
Spain.
2
"Wishing to avoid double taxation and to prevent tax evasion and tax fraud in the area of income and property taxes".
30
Estonia.
2
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion and tax fraud in the area of income and property taxes'.
31
America.
2
'Wishing to conclude a new convention to prevent double taxation and to prevent tax evasion and tax fraud in the area of income and property taxes'.
32
Finland.
2
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
33
Gabon.
1
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion and fraud,'.
34
Georgia.
1
‘Conclusion of a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes’.
35
Greece.
2
‘Avoid, as far as possible, double taxation and’.
36
Hong Kong.
2
'Wishing to conclude a convention to prevent double taxation of income and property taxes and to prevent tax evasion and tax fraud,'.
37
Hungary.
2
'Wishing to conclude a convention to prevent double taxation on income and property taxes'.
38
India.
2
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
39
Indonesia.
2
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
40
Ireland.
2
'Wishing to avoid, as far as possible, double taxation and to prevent tax evasion in the area of income taxes,'.
41
Iceland.
2
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
42
Israel.
2
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion and tax fraud in the area of income and property taxes'.
43
Italy.
2
'Wishing to conclude a convention to prevent double taxation of income and property taxes and to prevent tax evasion and tax fraud,'.
44
Jamaica.
2
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion and tax fraud in the area of income taxes,'.
45
Japan.
2
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion and tax fraud in the area of income taxes,'.
46
Jordan.
2
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
47
Kazakhstan.
2
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion and tax fraud in the area of income and property taxes'.
48
Kenya.
1
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion and tax fraud in the area of income taxes,'.
49
Kuwait.
2
'Wishing to conclude a convention to prevent double taxation of income, property and inheritance taxes'.
50
Latvia.
2
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion and tax fraud in the area of income and property taxes'.
51
Lebanon.
2
'Wishing to avoid, as far as possible, double taxation and to lay down rules for mutual assistance in the field of income taxes and inheritance'.
52
Lithuania.
2
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion and tax fraud in the area of income and property taxes'.
53
Luxembourg.
2
'Wishing to avoid double taxation on income and property taxes and to regulate other tax matters'.
55
Malta.
2
'Wishing to conclude an agreement to avoid double taxation and to prevent tax evasion in the area of income taxes,'.
56
Morocco.
2
'Wishing to avoid double taxation and to establish rules for mutual assistance in tax matters between France and Morocco'.
57
Mauritius.
2
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
58
Mauritania.
2
'Wishing to avoid, as far as possible, double taxation and to lay down rules on mutual assistance in the field of income taxes, inheritance, transfer of property and stamp duties,'.
59
Mexico.
2
‘Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’.
61
Mongolia.
2
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion and tax fraud in the area of income and property taxes'.
62
Nigeria.
2
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains,'.
64
New Zealand.
2
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
65
Oman.
2
'Wishing to conclude a convention to prevent double taxation'.
66
Pakistan.
2
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion and tax fraud in the area of income taxes,'.
67
Panama.
1
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
69
Philippines.
2
"To conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes.
70
Poland.
2
'They have decided to conclude a convention to avoid double taxation on income and property taxes and'.
71
Portugal.
2
‘Avoid, as far as possible, double taxation and’.
72
Qatar.
2
‘Wishing to conclude a convention to prevent double taxation,
73
Czech Republic.
1
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion and tax fraud in the area of income and property taxes'.
74
Romania.
2
‘To avoid double taxation on income and property taxes’.
75
United Kingdom.
2
'Wishing to conclude a new convention to prevent double taxation and to prevent tax evasion and tax fraud in the area of income taxes and capital gains'.
76
Russia.
2
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion and tax fraud in the area of income and property taxes'.
77
Senegal.
3
'Wishing to avoid, as far as possible, double taxation and to lay down rules on mutual assistance in the field of income taxes, inheritance, transfer of property and stamp duties,'.
78
Serbia.
2
'Wishing to conclude a convention to prevent double taxation of income taxes'.
79
Singapore.
2
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion and tax fraud in the area of income taxes,'.
80
Slovakia.
2
'Wishing to conclude a convention to prevent double taxation of income taxes'.
81
Slovenia.
2
'Wishing to conclude a convention to prevent double taxation of income and property taxes and to prevent tax evasion and tax fraud,'.
82
Sri Lanka.
2
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
83
Sweden.
2
'Wishing to conclude a new convention to prevent double taxation and prevent tax evasion in the area of income and property taxes'.
84
Switzerland.
2
'Wishing to avoid double taxation on income and property taxes'.
85
Thailand.
2
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
86
Tunisia.
2
'Wishing to eliminate double taxation and to ensure mutual administrative assistance between France and Tunisia'.
87
Turkey.
2
'Wishing to conclude a convention to prevent double taxation of income taxes'.
88
Ukraine.
2
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion and tax fraud in the area of income and property taxes'.
89
Vietnam.
2
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion and tax fraud in the area of income and property taxes'.
90
Zambia.
2
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
91
Zimbabwe.
2
'Wishing to conclude a convention to prevent double taxation on income, capital gains and wealth'.
Following the extension of its list of tax treaties under Article 29.5 of the Convention, and for the purposes of Article 6.5 thereof, France considers that the following conventions do not fall within the scope of any reservation made under Article 6.4 and contain in the Preamble the wording referred to in Article 6.2. The number of the paragraph in which the relevant text of the Preamble is found is given below. The depositary has received and communicated the notifications on the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
preambular paragraph
Preamble text
Date of receipt/ communication
92
Albania.
2
'Wishing to conclude a convention to prevent double taxation of income and property taxes and to prevent tax evasion and fraud,'
Reception:
22.09.2020
Communication:
22.09.2020
93
Bahrain.
2
‘Desirous of concluding a convention to prevent double taxation’
Reception:
22.09.2020
Communication:
22.9.2020
94
Belarus.
2
‘to avoid double taxation’,
Reception:
22.09.2020
Communication:
22.09.2020
95
Bolivia.
2
‘Wishing to conclude an agreement to avoid double taxation on income and property taxes,’
Reception:
22.09.2020
Communication:
22.09.2020
96
Botswana.
2
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion and tax fraud in the area of income taxes"
Reception:
22.09.2020
Communication:
22.09.2020
97
Congo.
2
"Wishing to conclude an agreement to avoid double taxation and to prevent tax evasion in respect of income taxes, inheritance, transfer of property and stamp duties,"
Reception:
22.09.2020
Communication:
22.09.2020
98
Ecuador.
2
[does not appear in the Spanish version of the Convention] ‘Wishing to conclude an agreement to prevent double taxation and to prevent tax evasion in the area of income taxes,’
Reception:
22.09.2020
Communication:
22.09.2020
99
Ethiopia.
1
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion and tax fraud in the area of income taxes,'
Reception:
22.09.2020
Communication:
22.09.2020
100
Ghana.
2
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion and tax fraud in respect of income and capital gains,'
Reception:
22.09.2020
Communication:
22.09.2020
101
Guinea.
2
'Wishing to conclude an agreement to avoid double taxation and to lay down rules for mutual assistance in the field of income, property, inheritance and donations taxes,'
Reception:
22.09.2020
Communication:
22.09.2020
102
Iran.
1
"Desirous of consolidating friendly relations between the two countries, they have decided to conclude an agreement to prevent double taxation and to prevent tax evasion in the area of income taxes,"
Reception:
22.09.2020
Communication:
22.09.2020
103
Kyrgyzstan.
2
‘to avoid double taxation’,
Reception:
22.09.2020
Communication:
22.09.2020
104
Kosovo.
2
'Wishing to conclude an agreement to avoid double taxation on income taxes,'
Reception:
22.09.2020
Communication:
22.09.2020
105
Libya.
1
'Wishing to conclude a convention to prevent double taxation of income taxes and to prevent tax evasion,'
Reception:
22.09.2020
Communication:
22.09.2020
106
Macedonia.
1
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion and tax fraud in respect of income and property taxes,'
Reception:
22.09.2020
Communication:
22.09.2020
107
Madagascar.
2
"Wishing to conclude an agreement to prevent double taxation, prevent tax evasion and establish rules for administrative assistance in tax matters,"
Reception:
22.09.2020
Communication:
22.09.2020
108
Malawi.
1
‘Wishing to conclude an agreement to avoid double taxation and to prevent tax evasion in relation to income taxes,’
Reception:
22.09.2020
Communication:
22.09.2020
109
Mali.
2
'Wishing to avoid, as far as possible, double taxation and to lay down rules for mutual assistance in the field of income taxes, inheritance, transfer of property and stamp duties,'
Reception:
22.09.2020
Communication:
22.09.2020
110
Montenegro.
2
'Wishing to conclude an agreement to avoid double taxation on income taxes,'
Reception:
22.09.2020
Communication:
22.09.2020
111
Namibia.
2
'Wishing to conclude an agreement to prevent double taxation and to prevent tax evasion and tax fraud in the area of income and property taxes,'
Reception:
22.09.2020
Communication:
22.09.2020
112
Níger.
2
'Wishing to avoid, as far as possible, double taxation and to lay down rules for mutual assistance in the field of income taxes, inheritances, transfer of property and stamp duties,'
Reception:
22.09.2020
Communication:
22.09.2020
113
Uzbekistan.
1
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion and tax fraud in respect of income and property taxes,'
Reception:
22.09.2020
Communication:
22.09.2020
114
Quebec.
2
'Wishing to conclude an agreement to avoid double taxation and to prevent tax evasion in respect of income and property taxes,'
Reception:
22.09.2020
Communication:
22.09.2020
115
Central African Republic.
2
'Wishing to avoid, as far as possible, double taxation and to lay down rules for mutual assistance in the field of income taxes, inheritance, transfer of property and stamp duties,'
Reception:
22.09.2020
Communication:
22.09.2020
116
Syria.
1
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion and tax fraud in the area of income taxes,'
Reception:
22.09.2020
Communication:
22.09.2020
117
Togo.
2
'Wishing to avoid, as far as possible, double taxation and to lay down rules for mutual assistance in the field of income taxes, inheritance, transfer of property and stamp duties,'
Reception:
22.09.2020
Communication:
22.09.2020
118
Trinidad and Tobago.
2
"Wishing to conclude an agreement to avoid double taxation and to prevent tax evasion in the area of income taxes"
Reception:
22.09.2020
Communication:
22.09.2020
119
Turkmenistan.
2
‘to avoid double taxation’,
Reception:
22.09.2020
Communication:
22.09.2020
120
Venezuela.
2
‘Wishing to conclude an agreement with the aim of avoiding double taxation and preventing tax evasion and tax fraud in the area of income tax,’
Reception:
22.09.2020
Communication:
22.09.2020
Notification of listed conventions that do not contain the text of the Preamble agreed upon in the Convention
According to article 6.6 of the Convention, France considers that the following conventions do not contain in their preamble the reference to its desire to develop its economic relations or to strengthen cooperation in tax matters.
Number of the agreement listed
Other Contracting Jurisdiction
1
South Africa.
2
Algeria.
3
Germany.
4
Andorra.
5
Saudi Arabia.
6
Argentina.
7
Armenia.
8
Australia.
9
Austria.
10
Azerbaijan.
11
Bangladesh.
12
Belgium.
13
Benin.
14
Bosnia and Herzegovina.
15
Brazil.
16
Bulgaria.
17
Burkina Faso.
18
Cameroon.
19
Canada.
20
Chile.
21
China.
22
Cyprus.
24
South Korea.
25
Ivory Coast.
26
Croatia.
27
Egypt.
28
United Arab Emirates.
29
Spain.
30
Estonia.
31
America.
32
Finland.
33
Gabon.
34
Georgia.
35
Greece.
36
Hong Kong.
37
Hungary.
38
India.
39
Indonesia.
40
Ireland.
41
Iceland.
42
Israel.
43
Italy.
44
Jamaica.
45
Japan.
46
Jordan.
47
Kazakhstan.
48
Kenya.
49
Kuwait.
50
Latvia.
51
Lebanon.
52
Lithuania.
53
Luxembourg.
54
Malaysia.
55
Malta.
56
Morocco.
57
Mauritius.
58
Mauritania.
59
Mexico.
60
Monaco.
61
Mongolia.
62
Nigeria.
63
Norway.
64
New Zealand.
65
Oman.
66
Pakistan.
67
Panama.
68
The Netherlands.
69
Philippines.
70
Poland.
71
Portugal.
72
Qatar.
73
Czech Republic.
74
Romania.
75
United Kingdom.
76
Russia.
77
Senegal.
78
Serbia.
79
Singapore.
80
Slovakia.
81
Slovenia.
82
Sri Lanka.
83
Sweden.
84
Switzerland.
85
Thailand.
86
Tunisia.
87
Turkey.
88
Ukraine.
89
Vietnam.
90
Zambia.
91
Zimbabwe.
Following the extension of its list of tax treaties pursuant to Article 29.5 of the Convention and for the purposes of Article 6.6 of the Convention, France considers that the following conventions do not contain in the Preamble reference to its desire to develop its economic relations or to strengthen cooperation in tax matters. The depositary has received and communicated the notifications on the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Date of receipt/communication
92
Albania.
Reception: 22.09.2020
Communication: 22.09.2020
93
Bahrain.
Reception: 22.09.2020
Communication: 22.09.2020
94
Belarus.
Reception: 22.09.2020
Communication: 22.09.2020
95
Bolivia.
Reception: 22.09.2020
Communication: 22.09.2020
96
Botswana.
Reception: 22.09.2020
Communication: 22.09.2020
97
Congo.
Reception: 22.09.2020
Communication:22.09.2020
98
Ecuador.
Reception: 22.09.2020
Communication: 22.9.2020
99
Ethiopia.
Reception: 22.09.2020
Communication: 22.09.2020
100
Ghana.
Reception: 22.09.2020
Communication: 22.09.2020
101
Guinea.
Reception: 22.09.2020
Communication: 22.09.2020
102
Iran.
Reception: 22.09.2020
Communication: 22.09.2020
103
Kyrgyzstan.
Reception: 22.09.2020
Communication: 22.09.2020
104
Kosovo.
Reception: 22.09.2020
Communication: 22.09.2020
105
Libya.
Reception: 22.09.2020
Communication: 22.09.2020
106
Macedonia.
Reception: 22.09.2020
Communication: 22.09.2020
107
Madagascar.
Reception: 22.09.2020
Communication: 22.09.2020
108
Malawi.
Reception: 22.09.2020
Communication: 22.09.2020
109
Mali.
Reception: 22.09.2020
Communication: 22.09.2020
110
Montenegro.
Reception: 22.09.2020
Communication: 22.09.2020
111
Namibia.
Reception: 22.09.2020
Communication: 22.09.2020
112
Níger.
Reception: 22.09.2020
Communication: 22.09.2020
113
Uzbekistan.
Reception: 22.09.2020
Communication: 22.09.2020
114
Quebec.
Reception: 22.09.2020
Communication: 22.09.2020
115
Central African Republic.
Reception: 22.09.2020
Communication: 22.09.2020
116
Syria.
Reception: 22.09.2020
Communication: 22.09.2020
117
Togo.
Reception: 22.09.2020
Communication: 22.09.2020
118
Trinidad and Tobago.
Reception: 22.09.2020
Communication: 22.09.2020
119
Turkmenistan.
Reception: 22.09.2020
Communication: 22.09.2020
120
Venezuela.
Reception: 22.09.2020
Communication: 22.09.2020
Article 7. Measures to prevent the abuse of conventions.
There are no reservations.
Notification of existing provisions in the conventions included in the list.
According to article 7.17 (a) of the Convention, France considers that the following conventions contain provisions of those described in article 7.2 and are not subject to the reservation provided for in article 7.15 (b) and contain any of the provisions described in article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
4
Andorra.
Articles 10.8, 11.8, 12.6, 20.4 and 25.1.a).
10
Azerbaijan.
Articles 10.8, 11.8, 12.7 and 21.3.
20
Chile.
Article 27.6.
21
China.
Articles 10.7, 11.8, 12.7, 22.4 and 24.
23
Colombia.
Articles 10.8, 11.8, 12.7 and 20.4 and 26.1 and Protocol 7.
26
Croatia.
Article 10.7.
34
Georgia.
Protocol 8.
36
Hong Kong.
Articles 10.6, 11.8, 12.7 and 13.6.
45
Japan.
Articles 10.9, 11.10, 12.6 and 22.5.
47
Kazakhstan.
Articles 11.8 and 12.8.
48
Kenya.
Articles 10.7, 11.8, 12.7 and 21.5.
49
Kuwait.
Article 18.3.
55
Malta.
Articles 10.8, 11.8, 12.8 and 22.3.
59
Mexico.
Articles 11.8 and 12.8.
62
Nigeria.
Articles 10.5, 11.7 and 12.6.
67
Panama.
Articles 10.8, 11.8, 12.7, 20.4 and 25.1.
71
Portugal.
Article 31a.2.
72
Qatar.
Articles 8.7, 9.4, 10.4 and 16A.3.
75
United Kingdom.
Articles 11.6, 12.5, 13.5 and 23.4.
79
Singapore.
Article 28
81
Slovenia.
Articles 10.7, 11.8 and 12.9.
Following the extension of its list of tax treaties under article 29.5 of the Convention, and for the purposes of article 7.17(a), France considers that the following conventions contain provisions of those described in article 7.2 and are not subject to any reservation under article 7.15(b). The number of the article and paragraph of each of these provisions is indicated below. The depositary has received and communicated the notifications on the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
Date of receipt/ communication
92
Albania.
Articles 10.8, 11.8, 12.6.
Reception: 22.09.2020
Communication: 22.09.2020
99
Ethiopia.
Articles 10.6, 11.8, 12.7 and 22.4.
Reception: 22.09.2020
Communication: 22.09.2020
105
Libya.
Articles 11.6, 12.6 and 13.8.
Reception: 22.09.2020
Communication: 22.09.2020
106
Macedonia.
Articles 10.7, 11.6 and 12.6.
Reception: 22.09.2020
Communication: 22.09.2020
113
Uzbekistan.
Articles 11.8, 12.6 and 21.3.
Reception: 22.09.2020
Communication: 22.09.2020
116
Syria.
Article 10(3)(c)(ii).
Reception: 22.09.2020
Communication: 22.09.2020
Article 8. Transactions with dividends.
There are no reservations.
Notification of existing provisions in the conventions included in the list.
Pursuant to article 8.4 of the Convention, France considers that the following conventions contain any of the provisions described in article 8.1 that are not subject to any of the reservations provided for in article 8.3(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
South Africa.
Article 10(2)(a).
2
Algeria.
Article 10(2)(a).
3
Germany.
Article 9.3 and 9.5.
4
Andorra.
Article 10(2)(a).
7
Armenia.
Article 10(2)(a).
8
Australia.
Article 10(2)(a) and 10(2)(b).
9
Austria.
Article 10(2)(b).
11
Bangladesh.
Article 10(2)(a).
12
Belgium.
Article 15(2)(a).
14
Bosnia and Herzegovina.
Article 10(2)(a).
16
Bulgaria.
Article 8.2(a).
19
Canada.
Article 10(2)(a) and 10(2)(b).
21
China.
Article 10(2)(a).
22
Cyprus.
Article 10(2)(a).
23
Colombia.
Article 10(2)(a).
24
South Korea.
Article 10(2)(a).
26
Croatia.
Article 10(2)(a).
29
Spain.
Article 10(2)(b).
30
Estonia.
Article 10(2)(a).
31
America.
Article 10(2)(a) and 10.3.
34
Georgia.
Article 10(2)(a) and 10(2)(b)(i).
37
Hungary.
Article 10(2)(a).
38
India.
Article 11(2) and Protocol 7.
39
Indonesia.
Article 10(2)(a).
40
Ireland.
Article 9.1.
41
Iceland.
Article 10(2)(a).
42
Israel.
Article 10(2)(a) and 10(2)(b).
43
Italy.
Article 10(2)(a).
44
Jamaica.
Article 10(2)(a).
45
Japan.
Article 10(2)(a) and 10.3.
46
Jordan.
Article 10(2)(a).
47
Kazakhstan.
Article 10(2)(a).
50
Latvia.
Article 10(2)(a).
52
Lithuania.
Article 10(2)(a).
53
Luxembourg.
Article 8.2(a).
54
Malaysia.
Article 10(2)(a).
55
Malta.
Article 10(2)(a).
57
Mauritius.
Article 10(2)(a).
59
Mexico.
Article 10(2)(b).
61
Mongolia.
Article 10(2)(a).
62
Nigeria.
Article 10(2)(a).
63
Norway.
Article 10(2)(b) and.10.2.c).
66
Pakistan.
Article 10(2)(a).
67
Panama.
Article 10(2)(a).
68
The Netherlands.
Article 10(2)(a).
69
Philippines.
Article 10(2)(a).
70
Poland.
Article 10(2)(a).
73
Czech Republic.
Article 10(2)(a).
75
United Kingdom.
Article 11(1)(c).
76
Russia.
Article 10(2)(a).
78
Serbia.
Article 10(2)(a).
79
Singapore.
Article 10(2)(a).
81
Slovenia.
Article 10(2)(b).
83
Sweden.
Article 10.2.
84
Switzerland.
Article 11(2)(b).
85
Thailand.
Article 10.2.
87
Turkey.
Article 10(2)(a).
88
Ukraine.
Article 10(2)(a) and 10(3)(a).
89
Vietnam.
Article 10(2)(a)(i) and 10.2.b)(i) and 10.2.b)(ii) and Protocol 2.a).
91
Zimbabwe.
Article 10(2)(a).
Following the extension of its list of tax treaties pursuant to Article 29.5 of the Convention and for the purposes of Article 8.4 of the Convention, France considers that the following conventions contain provisions of those described in Article 8.1 and are not subject to any reservation under Article 8.3(b). The number of the article and paragraph of each of these provisions is indicated below. The depositary has received and communicated the notifications on the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
Date of receipt/ communication
92
Albania.
Article 10(2)(a).
Reception: 22.09.2020
Communication: 22.09.2020
95
Bolivia.
Article 10.1 as a result of the application of the Most Favored Nation clause provided for in paragraph 5 of the protocol resulting from the conclusion of the Tax Convention between Bolivia and Spain of 30 June 1997.
Reception: 22.09.2020
Communication: 22.09.2020
96
Botswana.
Article 10(2)(i).
Reception: 22.09.2020
Communication: 22.09.2020
97
Congo.
Article 10(2)(a).
Reception: 22.09.2020
Communication: 22.09.2020
100
Ghana.
Article 10(2)(a).
Reception: 22.09.2020
Communication: 22.09.2020
102
Iran.
Article 10(2)(a).
Reception: 22.09.2020
Communication: 22.09.2020
104
Kosovo.
Article 10(2)(a).
Reception: 22.09.2020
Communication: 22.09.2020
105
Libya.
Article 11(2)(a).
Reception: 22.09.2020
Communication: 22.09.2020
106
Macedonia.
Article 10(2)(b).
Reception: 22.09.2020
Communication: 22.09.2020
107
Madagascar.
Article 10(2)(a).
Reception: 22.09.2020
Communication: 22.09.2020
110
Montenegro.
Article 10(2)(a).
Reception: 22.09.2020
Communication: 22.09.2020
111
Namibia.
Article 10(2)(a).
Reception: 22.09.2020
Communication: 22.09.2020
113
Uzbekistan.
Article 10(2)(a).
Reception: 22.09.2020
Communication: 22.09.2020
114
Quebec.
Article 10(2)(a).
Reception: 22.09.2020
Communication: 22.09.2020
116
Syria.
Article 10(2)(b).
Reception: 22.09.2020
Communication: 22.09.2020
118
Trinidad and Tobago.
Article 10(2)(a).
Reception: 22.9.2020
Communication: 22.9.2020
120
Venezuela.
Article 10(2)(b).
Reception: 22.09.2020
Communication: 22.09.2020
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
There are no reservations.
Notification of choice of optional provisions.
Under article 9.8 of the Convention, France opts to apply article 9.4.
Notification of existing provisions in the conventions included in the list.
According to article 9.7 of the Convention, France considers that the following conventions contain one of the provisions described in article 9.1. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
South Africa.
Article 13(1)(b), first sentence.
2
Algeria.
Article 13(1)(b), first sentence.
3
Germany.
Article 7.4, first sentence.
4
Andorra.
Article 13(1)(b), first sentence.
7
Armenia.
Article 13(1)(b).
8
Australia.
Article 13.4.
9
Austria.
Article 13(2), first sentence.
10
Azerbaijan.
Article 13(1)(b).
11
Bangladesh.
Article 13(2), first sentence.
14
Bosnia and Herzegovina.
Article 13.1.
15
Brazil.
Article 13.1.
16
Bulgaria.
Protocol 4.
18
Cameroon.
Article 16(2)
19
Canada.
Article 13(1)(b) and 13(1)(c).
20
Chile.
Article 13(2)(b).
21
China.
Article 13.4.
22
Cyprus.
Protocol 4.a).
23
Colombia.
Article 13(1)(b), first sentence.
24
South Korea.
Article 13.1.
25
Ivory Coast.
Article 15(2)
26
Croatia.
Article 13(1)(b), first sentence.
27
Egypt.
Article 13.1.
28
United Arab Emirates.
Article 11(1)(b), first sentence.
29
Spain.
Article 13(1)(b).
30
Estonia.
Article 13(1)(b).
31
America.
Article 13(2)(a).
32
Finland.
Article 13.1.
33
Gabon.
Article 13(1)(b), first sentence.
34
Georgia.
Article 13(1)(b), first sentence.
36
Hong Kong.
Article 13(1)(b), first sentence.
37
Hungary.
Protocol 6 (a).
38
India.
Article 14(4), first sentence.
39
Indonesia.
Article 13.1.
41
Iceland.
Article 13(1) second sentence.
42
Israel.
Article 13(1)(b).
43
Italy.
Protocol 8 (a), first sentence.
44
Jamaica.
Article 13(1)(b).
45
Japan.
Article 13.3.
46
Jordan.
Protocol 5(a).
47
Kazakhstan.
Article 13(1)(b), first sentence.
48
Kenya.
Article 13(1)(b), first sentence.
49
Kuwait.
Article 11(1)(b), first sentence.
50
Latvia.
Article 13(1)(b).
52
Lithuania.
Article 13(1)(b).
53
Luxembourg.
Article 3.4, first sentence.
54
Malaysia.
Article 13.1.
55
Malta.
Article 13.1.
57
Mauritius.
Protocol 6 (a).
59
Mexico.
Article 13(2), first sentence.
61
Mongolia.
Article 13(1)(b), first sentence.
63
Norway.
Protocol, Article 1.5(a), first sentence.
64
New Zealand.
Article 13.4.
65
Oman.
Article 11(1)(b), first sentence.
66
Pakistan.
Article 14(2)
67
Panama.
Article 13(1)(b), first sentence.
68
The Netherlands.
Article 13.1.
69
Philippines.
Article 13.1.
70
Poland.
Part of Article 13.1.
71
Portugal.
Article 14(1), third sentence.
72
Qatar.
Article 11(1)(b), first sentence.
73
Czech Republic.
Article 13(1)(b), first sentence.
74
Romania.
Article 13.1.
75
United Kingdom.
Article 14(2)
76
Russia.
Article 13(2)
77
Senegal.
Article 16(2)
78
Serbia.
Article 13.1.
79
Singapore.
Article 13(3), first sentence.
80
Slovakia.
Article 14.1.
81
Slovenia.
Article 13(1)(b), first sentence.
83
Sweden.
Article 13(2), first sentence.
84
Switzerland.
Article 15(2), first sentence.
85
Thailand.
Article 13.1.
86
Tunisia.
Article 20.1.
87
Turkey.
Article 13(2), first sentence.
88
Ukraine.
Article 13(2)
Following the extension of its list of tax treaties under Article 29.5 of the Convention, and for the purposes of Article 9.7 thereof, France considers that the following conventions contain provisions of those described in Article 9.1. The number of the article and paragraph of each of these provisions is indicated below. The depositary has received and communicated the notifications on the dates indicated below.
Convention number listed
Other Contracting Jurisdiction
Provision
Date of receipt/ communication
92
Albania.
Article 13(1)(b), first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
93
Bahrain.
Article 11(1)(b), first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
94
Belarus.
Article 11(3), second sentence.
Reception: 22.09.2020
Communication: 22.09.2020
95
Bolivia.
Article 13(2), first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
96
Botswana.
Article 13(1)(b), first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
97
Congo.
Article 13(1), first sentence of the second paragraph.
Reception: 22.09.2020
Communication: 22.09.2020
98
Ecuador.
Article 13(2), first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
99
Ethiopia.
Article 13(1)(b), first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
100
Ghana.
Article 14(1)(b), first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
101
Guinea.
Article 13(1)(b), first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
102
Iran.
Article 13(1)
Reception: 22.09.2020
Communication: 22.09.2020
103
Kyrgyzstan.
Article 11(3), second sentence.
Reception: 22.09.2020
Communication: 22.09.2020
104
Kosovo.
Article 13(1)
Reception: 22.09.2020
Communication: 22.09.2020
105
Libya.
Article 14(1)(b), first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
106
Macedonia.
Article 13(1)(b), first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
107
Madagascar.
Article 13(1), first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
110
Montenegro.
Article 13(1)
Reception: 22.09.2020
Communication: 22.09.2020
111
Namibia.
Article 13(1)(b), first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
113
Uzbekistan.
Article 13(2), first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
114
Quebec.
Article 13(1)(b) and 13(1)(c).
Reception: 22.9.2020
Communication: 22.9.2020
116
Syria.
Article 12(1)(b), first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
119
Turkmenistan.
Article 11(3), second sentence.
Reception: 22.9.2020
Communication: 22.9.2020
120
Venezuela.
Article 13.2).
Reception: 22.09.2020
Communication: 22.09.2020
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservation.
Under article 10.5 (a) of the Convention, France reserves the right not to apply any of the provisions of article 10 to its Covered Tax Agreements by the Convention.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Under article 11(3)(a) of the Convention, France reserves the right not to apply any of the provisions of article 11 to its Covered Tax Agreements by the Convention.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
There are no reservations.
Notification of existing provisions in the conventions included in the list.
Pursuant to article 12.5 of the Convention, France considers that the following conventions contain one of the provisions described in article 12(3)(a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
South Africa.
Article 5.5.
2
Algeria.
Article 5.5.
3
Germany.
Article 2.1.7(c).
4
Andorra.
Article 5.5.
6
Argentina.
Article 5.5.
7
Armenia.
Article 5.5.
8
Australia.
Article 5.6.a).
9
Austria.
Article 5.5.
10
Azerbaijan.
Article 5.6.
11
Bangladesh.
Article 5.5(a).
12
Belgium.
Article 4.6.
13
Benin.
Article III (c).
14
Bosnia and Herzegovina.
Article 5.4.
15
Brazil.
Article 5.4.
16
Bulgaria.
Article 4.4.
17
Burkina Faso.
Article 3.c).
18
Cameroon.
Article 3.c).
19
Canada.
Article 5.5.
20
Chile.
Article 5.5.
21
China.
Article 5.5.
22
Cyprus.
Article 5.5.
23
Colombia.
Article 5.5.
24
South Korea.
Article 5.5.
25
Ivory Coast.
Article 3.c).
26
Croatia.
Article 5.5.
27
Egypt.
Article 5.5.
28
United Arab Emirates.
Article 4A.5.
29
Spain.
Article 5.5.
30
Estonia.
Article 5.5.
31
America.
Article 5.5.
32
Finland.
Article 5.4.
33
Gabon.
Article 5.5.
34
Georgia.
Article 5.5.
35
Greece.
Article 2.4(c).
36
Hong Kong.
Article 5.5.
37
Hungary.
Article 5.5.
38
India.
Article 5.5(a).
39
Indonesia.
Article 5.4(a).
40
Ireland.
Article 2.9(c).
41
Iceland.
Article 5.5.
42
Israel.
Article 5.5.
43
Italy.
Article 5.4.
44
Jamaica.
Article 5.4(a).
45
Japan.
Article 5.5.
46
Jordan.
Article 5.5.
47
Kazakhstan.
Article 5.5.
48
Kenya.
Article 5.5.
49
Kuwait.
Article 5A.5.
50
Latvia.
Article 5.5.
51
Lebanon.
Article 3.c).
52
Lithuania.
Article 5.5.
53
Luxembourg.
Article 2.3.4.
54
Malaysia.
Article 5.5(a).
55
Malta.
Article 5.5.
56
Morocco.
Article 3.c).
57
Mauritius.
Article 5.6.
58
Mauritania.
Article 3.c).
59
Mexico.
Article 5.5.
61
Mongolia.
Article 5.5.
62
Nigeria.
Article 5.6.a).
63
Norway.
Article 5.5.
64
New Zealand.
Article 5.6.
66
Pakistan.
Article 5.5(a).
67
Panama.
Article 5.5.
68
The Netherlands.
Article 5.4.
69
Philippines.
Article 5.4(a).
70
Poland.
Article 5.4.
71
Portugal.
Article 5.4.
72
Qatar.
Article 6.3.E).
73
Czech Republic.
Article 5.5.
74
Romania.
Article 5.4.
75
United Kingdom.
Article 5.5.
76
Russia.
Article 5.5.
77
Senegal.
Article 3.c).
78
Serbia.
Article 5.4.
79
Singapore.
Article 5.5.
80
Slovakia.
Article 5.4.
81
Slovenia.
Article 5.5.
82
Sri Lanka.
Article 5.5(a).
83
Sweden.
Article 5.5.
84
Switzerland.
Article 5.4.
85
Thailand.
Article 5.4(a).
86
Tunisia.
Article 4.4.
87
Turkey.
Article 5.5(a).
88
Ukraine.
Article 5.5.
89
Vietnam.
Article 5.5.
90
Zambia.
Article 2.1.k).
91
Zimbabwe.
Article 5.5.
Following the extension of its list of tax treaties under Article 29.5 of the Convention, and for the purposes of Article 12.5 thereof, France considers that the following conventions contain provisions as described in Article 12(3)(a). The number of the article and paragraph of each of these provisions is indicated below. The depositary has received and communicated the notifications on the dates indicated below.
Convention number listed
Other Contracting Jurisdiction
Provision
Date of receipt/ communication
92
Albania.
Article 5.5.
Reception: 22.09.2020
Communication: 22.09.2020
93
Bahrain.
Article 6.3.E).
Reception: 22.09.2020
Communication: 22.09.2020
94
Belarus.
Article 4.3, third sentence.
Reception: 22.09.2020
Communication: 22.09.2020
95
Bolivia.
Article 5.3.
Reception: 22.09.2020
Communication: 22.09.2020
96
Botswana.
Article 5.6.
Reception: 22.09.2020
Communication: 22.09.2020
97
Congo.
Article 5.5.
Reception: 22.09.2020
Communication: 22.09.2020
98
Ecuador.
Article 5.4.
Reception: 22.09.2020
Communication: 22.09.2020
99
Ethiopia.
Article 5.5.
Reception: 22.09.2020
Communication: 22.09.2020
100
Ghana.
Article 5.5.
Reception: 22.09.2020
Communication: 22.09.2020
101
Guinea.
Article 5.5.
Reception: 22.09.2020
Communication: 22.09.2020
102
Iran.
Article 5.4.
Reception: 22.09.2020
Communication: 22.09.2020
103
Kyrgyzstan.
Article 4.3, third sentence.
Reception: 22.09.2020
Communication: 22.09.2020
104
Kosovo.
Article 5.4.
Reception: 22.09.2020
Communication: 22.09.2020
105
Libya.
Article 6.4.
Reception: 22.09.2020
Communication: 22.09.2020
106
Macedonia.
Article 5.5.
Reception: 22.09.2020
Communication: 22.09.2020
107
Madagascar.
Article 5.3, first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
108
Malawi.
Article 2.1.k).
Reception: 22.09.2020
Communication: 22.09.2020
109
Mali.
Article 3(c), first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
110
Montenegro.
Article 5.4.
Reception: 22.09.2020
Communication: 22.09.2020
111
Namibia.
Article 5.5.
Reception: 22.09.2020
Communication: 22.09.2020
112
Níger.
Article 3(c), first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
113
Uzbekistan.
Article 5.5.
Reception: 22.09.2020
Communication: 22.09.2020
114
Quebec.
Article 5.6.
Reception: 22.09.2020
Communication: 22.09.2020
115
Central African Republic.
Article 3.C), first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
116
Syria.
Article 5.5.
Reception: 22.09.2020
Communication: 22.09.2020
117
Togo.
Article 3(c), first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
118
Trinidad and Tobago.
Article 5.4(a).
Reception: 22.09.2020
Communication: 22.09.2020
119
Turkmenistan.
Article 4.3, third sentence.
Reception: 22.9.2020
Communication: 22.9.2020
120
Venezuela.
Article 5.5.
Reception: 22.09.2020
Communication: 22.09.2020
Pursuant to article 12.6 of the Convention, France considers that the following conventions contain one of the provisions described in article 12.3.b. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
South Africa.
Article 5.6.
2
Algeria.
Article 5.6.
3
Germany.
Article 2.1.7.e).
4
Andorra.
Article 5.6.
6
Argentina.
Article 5.6.
7
Armenia.
Article 5.6.
8
Australia.
Article 5.7.
9
Austria.
Article 5.6.
10
Azerbaijan.
Article 5.7.
11
Bangladesh.
Article 5.6.
12
Belgium.
Article 4.8.
13
Benin.
Article III.e).
14
Bosnia and Herzegovina.
Article 5.5.
15
Brazil.
Article 5.6.
16
Bulgaria.
Article 4.5.
17
Burkina Faso.
Article 3(e).
18
Cameroon.
Article 3(e).
19
Canada.
Article 5.6.
20
Chile.
Article 5.6.
21
China.
Article 5.6.
22
Cyprus.
Article 5.6.
23
Colombia.
Article 5.6.
24
South Korea.
Article 5.6.
25
Ivory Coast.
Article 3(e).
26
Croatia.
Article 5.6.
27
Egypt.
Article 5.6.
28
United Arab Emirates.
Article 4A.6.
29
Spain.
Article 5.6.
30
Estonia.
Article 5.6.
31
America.
Article 5.6.
32
Finland.
Article 5.6.
33
Gabon.
Article 5.6.
34
Georgia.
Article 5.6.
35
Greece.
Article 2.4(d).
36
Hong Kong.
Article 5.6.
37
Hungary.
Article 5.6.
38
India.
Article 5.6.
39
Indonesia.
Article 5.6.
40
Ireland.
Article 2.9(d).
41
Iceland.
Article 5.6.
42
Israel.
Article 5.7.
43
Italy.
Article 5.5.
44
Jamaica.
Article 5.5.
45
Japan.
Article 5.6.
46
Jordan.
Article 5.6.
47
Kazakhstan.
Article 5.6.
48
Kenya.
Article 5.7.
49
Kuwait.
Article 5A.6.
50
Latvia.
Article 5.6.
51
Lebanon.
Article 3(e).
52
Lithuania.
Article 5.6.
53
Luxembourg.
Article 2.3.6.
54
Malaysia.
Article 5.6.
55
Malta.
Article 5.6.
56
Morocco.
Article 3(e).
57
Mauritius.
Article 5.7(a).
58
Mauritania.
Article 3(e).
59
Mexico.
Article 5.7.
61
Mongolia.
Article 5.6.
62
Nigeria.
Article 5.5.
63
Norway.
Article 5.7.
64
New Zealand.
Article 5.7.
66
Pakistan.
Article 5.6.
67
Panama.
Article 5.6.
68
The Netherlands.
Article 5.6.
69
Philippines.
Article 5.5.
70
Poland.
Article 5.5.
71
Portugal.
Article 5.6.
72
Qatar.
Article 6.3.F).
73
Czech Republic.
Article 5.6.
74
Romania.
Article 5.5.
75
United Kingdom.
Article 5.6.
76
Russia.
Article 5.6.
77
Senegal.
Article 3(e).
78
Serbia.
Article 5.5.
79
Singapore.
Article 5.6.
80
Slovakia.
Article 5.5.
81
Slovenia.
Article 5.6.
82
Sri Lanka.
Article 5.7.
83
Sweden.
Article 5.6.
84
Switzerland.
Article 5.6.
85
Thailand.
Article 5.5.
86
Tunisia.
Article 4.6.
87
Turkey.
Article 5.6.
88
Ukraine.
Article 5.6.
89
Vietnam.
Article 5.6.
90
Zambia.
Article 2.1.k).
91
Zimbabwe.
Article 5.6.
Following the extension of its list of tax treaties under Article 29.5 of the Convention and for the purposes of Article 12.6 thereof, France considers that the following conventions contain provisions of those described in Article 12(3)(b). The number of the article and paragraph of each of these provisions is indicated below. The depositary has received and communicated the notifications on the dates indicated below.
Convention number listed
Other Contracting Jurisdiction
Provision
Date of receipt/ communication
92
Albania.
Article 5.6.
Reception: 22.09.2020
Communication: 22.09.2020
93
Bahrain.
Article 6.3.F).
Reception: 22.09.2020
Communication: 22.09.2020
94
Belarus.
Article 4.3, first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
95
Bolivia.
Article 5.5.
Reception: 22.09.2020
Communication: 22.09.2020
96
Botswana.
Article 5.7.
Reception: 22.09.2020
Communication: 22.09.2020
97
Congo.
Article 5.6.
Reception: 22.09.2020
Communication: 22.09.2020
98
Ecuador.
Article 5.5.
Reception: 22.09.2020
Communication: 22.09.2020
99
Ethiopia.
Article 5.7.
Reception: 22.09.2020
Communication: 22.09.2020
100
Ghana.
Article 5.6.
Reception: 22.09.2020
Communication: 22.09.2020
101
Guinea.
Article 5.6.
Reception: 22.09.2020
Communication: 22.09.2020
102
Iran.
Article 5.5.
Reception: 22.09.2020
Communication: 22.09.2020
103
Kyrgyzstan.
Article 4.3, first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
104
Kosovo.
Article 5.5.
Reception: 22.09.2020
Communication: 22.09.2020
105
Libya.
Article 6.5.
Reception: 22.09.2020
Communication: 22.09.2020
106
Macedonia.
Article 5.6.
Reception: 22.09.2020
Communication: 22.09.2020
107
Madagascar.
Article 5.5.
Reception: 22.09.2020
Communication: 22.09.2020
108
Malawi.
Article 2.1.k).
Reception: 22.09.2020
Communication: 22.09.2020
109
Mali.
Article 3(e).
Reception: 22.09.2020
Communication: 22.09.2020
110
Montenegro.
Article 5.5.
Reception: 22.09.2020
Communication: 22.09.2020
111
Namibia.
Article 5.6.
Reception: 22.09.2020
Communication: 22.09.2020
112
Níger.
Article 3.e.
Reception: 22.09.2020
Communication: 22.09.2020
113
Uzbekistan.
Article 5.6.
Reception: 22.09.2020
Communication: 22.09.2020
114
Quebec.
Article 5.7.
Reception: 22.09.2020
Communication: 22.09.2020
115
Central African Republic.
Article 3.E.
Reception: 22.09.2020
Communication: 22.09.2020
116
Syria.
Article 5.6.
Reception: 22.09.2020
Communication: 22.09.2020
117
Togo.
Article 3(e).
Reception: 22.09.2020
Communication: 22.09.2020
118
Trinidad and Tobago.
Article 5.5.
Reception: 22.09.2020
Communication: 22.09.2020
119
Turkmenistan.
Article 4.3, first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
120
Venezuela.
Article 5.6.
Reception: 22.9.2020
Communication: 22.9.2020
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
There are no reservations.
Notification of choice of optional provisions.
Under article 13.7 of the Convention, France opts to apply option B of article 13.1.
Notification of existing provisions in the conventions included in the list.
Pursuant to article 13.7 of the Convention, France considers that the following conventions contain one of the provisions described in article 13.5 (a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
South Africa.
Article 5.4.
2
Algeria.
Article 5.4 and Protocol 3.
3
Germany.
Article 2.1.7.b).
4
Andorra.
Article 5.4.
6
Argentina.
Article 5.4.
7
Armenia.
Article 5.4 and Protocol 3.
8
Australia.
Article 5.3.
9
Austria.
Article 5.4.
10
Azerbaijan.
Article 5.5 and Protocol 4.
11
Bangladesh.
Article 5.4.
12
Belgium.
Article 4.5.
13
Benin.
Article III (b).
14
Bosnia and Herzegovina.
Article 5.3.
15
Brazil.
Article 5.3.
16
Bulgaria.
Article 4.3.
17
Burkina Faso.
Article 3.b).
18
Cameroon.
Article 3.b).
19
Canada.
Article 5.4.
20
Chile.
Article 5.4.
21
China.
Article 5.4.
22
Cyprus.
Article 5.4.
23
Colombia.
Article 5.4.
24
South Korea.
Article 5.4.
25
Ivory Coast.
Article 3.b).
26
Croatia.
Article 5.4.
27
Egypt.
Article 5.4.
28
United Arab Emirates.
Article 4A.4.
29
Spain.
Article 5.4.
30
Estonia.
Article 5.4.
31
America.
Article 5.4.
32
Finland.
Article 5.3.
33
Gabon.
Article 5.4.
34
Georgia.
Article 5.4 and Protocol 5.
35
Greece.
Article 2.4(b).
36
Hong Kong.
Article 5.4.
37
Hungary.
Article 5.4.
38
India.
Article 5.4.
39
Indonesia.
Article 5.3.
40
Ireland.
Article 2.9(b).
41
Iceland.
Article 5.4.
42
Israel.
Article 5.4.
43
Italy.
Article 5.3.
44
Jamaica.
Article 5.3.
45
Japan.
Article 5.4.
46
Jordan.
Article 5.4.
47
Kazakhstan.
Article 5.4.
48
Kenya.
Article 5.4.
49
Kuwait.
Article 5A.4.
50
Latvia.
Article 5.4.
51
Lebanon.
Article 3.b).
52
Lithuania.
Article 5.4.
53
Luxembourg.
Article 2.3.3.
54
Malaysia.
Article 5.3.
55
Malta.
Article 5.4.
56
Morocco.
Article 3.b).
57
Mauritius.
Article 5.5.
58
Mauritania.
Article 3.b).
59
Mexico.
Article 5.4.
61
Mongolia.
Article 5.4.
62
Nigeria.
Article 5.3.
63
Norway.
Article 5.4.
64
New Zealand.
Article 5.4.
65
Oman.
Article 6.3.
66
Pakistan.
Article 5.4.
67
Panama.
Article 5.4.
68
The Netherlands.
Article 5.3.
69
Philippines.
Article 5.3.
70
Poland.
Article 5.3.
71
Portugal.
Article 5.3.
72
Qatar.
Article 6.3.D).
73
Czech Republic.
Article 5.4.
74
Romania.
Article 5.3.
75
United Kingdom.
Article 5.4.
76
Russia.
Article 5.4.
77
Senegal.
Article 3.b).
78
Serbia.
Article 5.3.
79
Singapore.
Article 5.4.
80
Slovakia.
Article 5.3.
81
Slovenia.
Article 5.4.
82
Sri Lanka.
Article 5.4.
83
Sweden.
Article 5.4.
84
Switzerland.
Article 5.3.
85
Thailand.
Article 5.3.
86
Tunisia.
Article 4.3.
87
Turkey.
Article 5.4.
88
Ukraine.
Article 5.4.
89
Vietnam.
Article 5.4.
91
Zimbabwe.
Article 5.4.
Following the extension of its list of tax treaties under Article 29.5 of the Convention, and for the purposes of Article 13.7 thereof, France considers that the following conventions contain provisions of those described in Article 13.5(a). The depositary has received and communicated the notifications on the dates indicated below.
Convention number listed
Other Contracting Jurisdiction
Provision
Date of receipt/ communication
92
Albania.
Article 5.4 and Protocol 3.
Reception: 22.09.2020
Communication: 22.09.2020
93
Bahrain.
Article 6.3.D.
Reception: 22.09.2020
Communication: 22.09.2020
94
Belarus.
Article 4.5.
Reception: 22.09.2020
Communication: 22.09.2020
95
Bolivia.
Article 5.4.
Reception: 22.09.2020
Communication: 22.09.2020
96
Botswana.
Article 5.4.
Reception: 22.09.2020
Communication: 22.09.2020
97
Congo.
Article 5.4.
Reception: 22.09.2020
Communication: 22.09.2020
98
Ecuador.
Article 5.3.
Reception: 22.09.2020
Communication: 22.09.2020
99
Ethiopia.
Article 5.4.
Reception: 22.09.2020
Communication: 22.09.2020
100
Ghana.
Article 5.4.
Reception: 22.09.2020
Communication: 22.09.2020
101
Guinea.
Article 5.4.
Reception: 22.09.2020
Communication:22.09.2020
102
Iran.
Article 5.3.
Reception: 22.09.2020
Communication: 22.09.2020
103
Kyrgyzstan.
Article 4.5.
Reception: 22.09.2020
Communication: 22.09.2020
104
Kosovo.
Article 5.3.
Reception: 22.09.2020
Communication: 22.09.2020
105
Libya.
Article 6.3.
Reception: 22.09.2020
Communication: 22.09.2020
106
Macedonia.
Article 5.4.
Reception: 22.09.2020
Communication: 22.09.2020
107
Madagascar.
Article 5.2.
Reception: 22.09.2020
Communication: 22.09.2020
109
Mali.
Article 3.b.
Reception: 22.09.2020
Communication: 22.09.2020
110
Montenegro.
Article 5.3.
Reception: 22.09.2020
Communication: 22.09.2020
111
Namibia.
Article 5.4.
Reception: 22.09.2020
Communication: 22.09.2020
112
Níger.
Article 3.b).
Reception: 22.09.2020
Communication: 22.09.2020
113
Uzbekistan.
Article 5.4.
Reception: 22.09.2020
Communication: 22.09.2020
114
Quebec.
Article 5.5.
Reception: 22.09.2020
Communication: 22.09.2020
115
Central African Republic.
Article 3.B).
Reception: 22.09.2020
Communication: 22.09.2020
116
Syria.
Article 5.4.
Reception: 22.09.2020
Communication: 22.09.2020
117
Togo.
Article 3.b.
Reception: 22.09.2020
Communication: 22.09.2020
118
Trinidad and Tobago.
Article 5.3.
Reception: 22.09.2020
Communication: 22.09.2020
119
Turkmenistan.
Article 4.5.
Reception: 22.09.2020
Communication: 22.09.2020
120
Venezuela.
Article 5.4.
Reception: 22.9.2020
Communication: 22.9.2020
Article 14. Fragmentation of contracts.
Reservation.
Under article 14(3)(a) of the Convention, France reserves the right not to apply any of the provisions of article 14 to its Covered Tax Agreements.
Article 15. Definition of a person closely linked to an undertaking.
There are no reservations.
Article 16. Mutual agreement procedure.
There are no reservations.
Notification of existing provisions in the conventions included in the list.
According to article 16.6 (a) of the Convention, France considers that the following conventions contain one of the provisions described in article 16.4 (a)(i). The number of the article and the paragraph of each of those provisions is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
South Africa.
Article 25(1), first sentence.
2
Algeria.
Article 26(1), first sentence.
3
Germany.
Article 25(1) first sentence.
4
Andorra.
Article 23(1), first sentence.
5
Saudi Arabia.
Article 18(1), first sentence.
6
Argentina.
Article 26(1), first sentence.
7
Armenia.
Article 25(1), first sentence.
8
Australia.
Article 24(1), first sentence.
9
Austria.
Article 25(1), first sentence.
10
Azerbaijan.
Article 25(1), first sentence.
11
Bangladesh.
Article 25(1), first sentence.
12
Belgium.
Article 24(3), first sentence.
13
Benin.
Article XLI.1, first sentence.
14
Bosnia and Herzegovina.
Article 25.1.
15
Brazil.
Article 25.1.
16
Bulgaria.
Article 22(1), first sentence.
17
Burkina Faso.
Article 41(1), first sentence.
18
Cameroon.
Article 41(1), first sentence.
19
Canada.
Article 25(1), first sentence.
20
Chile.
Article 24(1), first sentence.
21
China.
Article 26(1), first sentence.
22
Cyprus.
Article 27(1), first sentence.
23
Colombia.
Article 24(1) first sentence.
24
South Korea.
Article 25(1), first sentence.
25
Ivory Coast.
Article 41(1), first sentence.
26
Croatia.
Article 25(1), first sentence.
27
Egypt.
Article 26(1), first sentence.
28
United Arab Emirates.
Article 21(1) first sentence.
29
Spain.
Article 26(1), first sentence.
30
Estonia.
Article 25(1), first sentence.
31
America.
Article 26(1), first sentence.
32
Finland.
Article 25.1.
33
Gabon.
Article 27(1), first sentence.
34
Georgia.
Article 26(1), first sentence.
35
Greece.
Article 26.1.
36
Hong Kong.
Article 24(1), first sentence.
37
Hungary.
Article 26(1), first sentence.
38
India.
Article 27(1), first sentence.
39
Indonesia.
Article 26(1), first sentence.
40
Ireland.
Article 24(1), first sentence.
41
Iceland.
Article 25(1), first sentence.
42
Israel.
Article 25(1), first sentence.
43
Italy.
Article 26(3)
(9).
44
Jamaica.
Article 24(1), first sentence.
45
Japan.
Article 25(1), first sentence.
46
Jordan.
Article 25(1), first sentence.
47
Kazakhstan.
Article 25(1), first sentence.
48
Kenya.
Article 24(1), first sentence.
49
Kuwait.
Article 20(1) first sentence.
50
Latvia.
Article 25(1), first sentence.
51
Lebanon.
Article 40.1.
52
Lithuania.
Article 25(1), first sentence.
53
Luxembourg.
Article 24(1), first sentence.
54
Malaysia.
Article 25(1), first sentence.
55
Malta.
Article 26(1), first sentence.
56
Morocco.
Article 31(1), first and second sentences.
57
Mauritius.
Article 26(1), first sentence.
58
Mauritania.
Article 41(1), first sentence.
59
Mexico.
Article 23(1), first sentence.
61
Mongolia.
Article 25(1), first sentence.
62
Nigeria.
Article 25(1), first sentence.
63
Norway.
Article 26(1), first sentence.
64
New Zealand.
Article 24(1), first sentence.
65
Oman.
Article 20(1), first sentence.
66
Pakistan.
Article 26(1), first sentence.
67
Panama.
Article 23(1), first sentence.
68
The Netherlands.
Article 27(1), first sentence.
69
Philippines.
Article 25(1), first sentence.
70
Poland.
Article 25(1), first sentence.
71
Portugal.
Article 26(1), first sentence.
72
Qatar.
Article 21(1), first sentence.
73
Czech Republic.
Article 25(1), first sentence.
74
Romania.
Article 26.1.
75
United Kingdom.
Article 26(1), first sentence.
76
Russia.
Article 25(1), first sentence.
77
Senegal.
Article 41(1), first sentence.
78
Serbia.
Article 25.1.
79
Singapore.
Article 25(1), first sentence.
80
Slovakia.
Article 27.1.
81
Slovenia.
Article 25(1), first sentence.
82
Sri Lanka.
Article 23(1), first sentence.
83
Sweden.
Article 25(1) first sentence.
84
Switzerland.
Article 27(1), first sentence.
85
Thailand.
Article 25(1), first sentence.
86
Tunisia.
Article 41.1.
87
Turkey.
Article 25.1.
88
Ukraine.
Article 25(1), first sentence.
89
Vietnam.
Article 23(1), first sentence.
91
Zimbabwe.
Article 25(1), first sentence.
(9)
France has specified the notification concerning the agreement concluded with Italy for the purposes of Article 16.6.a of the Convention after depositing its final list of reservations and notifications on 26 September 2018.
Following the extension of its list of tax treaties under Article 29.5 of the Convention and for the purposes of Article 16.6.a thereof, France considers that the following conventions contain provisions as described in Article 16.4(a)(i). The number of the article and the paragraph of each of those provisions is set out below. The depositary has received and communicated the notifications on the dates indicated below.
Convention number in the list
Other Contracting Jurisdiction
Provision
Date of receipt/ communication
92
Albania.
Article 26(1), first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
93
Bahrain.
Article 21(1), first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
94
Belarus.
Article 17(1), first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
95
Bolivia.
Article 25(1), first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
96
Botswana.
Article 25(1), first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
97
Congo.
Article 27(1), first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
99
Ethiopia.
Article 25(1), first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
100
Ghana.
Article 26(1), first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
101
Guinea.
Article 26(1), first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
102
Iran.
Article 25.1.
Reception: 22.09.2020
Communication: 22.09.2020
103
Kyrgyzstan.
Article 17(1), first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
104
Kosovo.
Article 25.1.
Reception: 22.09.2020
Communication: 22.09.2020
105
Libya.
Article 25(1), first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
106
Macedonia.
Article 26(1), first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
107
Madagascar.
Article 24(1), first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
109
Mali.
Article 41(1), first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
110
Montenegro.
Article 25.1.
Reception: 22.09.2020
Communication: 22.09.2020
111
Namibia.
Article 25(1), first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
112
Níger.
Article 41(1), first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
113
Uzbekistan.
Article 25(1), first sentence.
Reception: 22.9.2020
Communication: 22.9.2020
114
Quebec.
Article 24(1), first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
115
Central African Republic.
Article 41(1), first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
116
Syria.
Article 23(1), first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
117
Togo.
Article 41(1), first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
118
Trinidad and Tobago.
Article 26(1), first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
119
Turkmenistan.
Article 17(1), first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
120
Venezuela.
Article 25(1), first sentence.
Reception: 22.09.2020
Communication: 22.09.2020
Pursuant to Article 16.6.b(i) of the Convention, France considers that the following conventions contain a provision determining that cases to which Article 16.1 applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
5
Saudi Arabia.
Article 18(1), second sentence.
10
Azerbaijan.
Article 25(1), second sentence.
12
Belgium.
Article 24(3), second sentence.
19
Canada.
Article 25(1), second sentence.
28
United Arab Emirates.
Article 21(1) second sentence.
43
Italy.
Article 26(3), second sentence.
49
Kuwait.
Article 20.1 second sentence.
59
Mexico.
Article 23(1), second sentence.
65
Oman.
Article 20.1 second sentence.
66
Pakistan.
Article 26(1), second sentence.
69
Philippines.
Article 25(1), second sentence.
71
Portugal.
Article 26(1), second sentence.
Following the extension of its list of tax treaties under Article 29.5 of the Convention, and for the purposes of Article 16.6(b)(i) thereof, France considers that the following conventions contain a provision whereby cases to which Article 16.1 applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of each of these provisions is indicated below. The depositary has received and communicated the notifications on the dates indicated below.
Convention number in the list
Other Contracting Jurisdiction
Provision
Date of receipt/ communication
93
Bahrain.
Article 21(1), second sentence.
Reception: 22/09/2020
Communication: 22/09/2020
94
Belarus.
Article 17(1), first sentence.
Reception: 22/09/2020
Communication: 22/09/2020
114
Quebec.
Article 24(1), second sentence.
Reception: 22/09/2020
Communication: 22/09/2020
120
Venezuela.
Article 25(1), second sentence.
Reception: 22/09/2020
Communication: 22/09/2020
Pursuant to Article 16.6(b)(ii) of the Convention, France considers that the following conventions contain a provision determining that the time limit for the submission of cases to which Article 16.1 applies is at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
South Africa.
Article 25(1), second sentence.
2
Algeria.
Article 26(1), second sentence.
3
Germany.
Article 25(1), second sentence.
4
Andorra.
Article 23(1), second sentence.
6
Argentina.
Article 26(1), second sentence.
7
Armenia.
Article 25(1), second sentence.
8
Australia.
Article 24(1), second sentence.
9
Austria.
Article 25(1), second sentence.
11
Bangladesh.
Article 25(1), second sentence.
16
Bulgaria.
Article 22(1), second sentence.
18
Cameroon.
Article 41(1), second sentence.
20
Chile.
Article 24(1), second sentence.
21
China.
Article 26(1), second sentence.
22
Cyprus.
Article 27(1), second sentence.
23
Colombia.
Article 24(1), second sentence.
24
South Korea.
Article 25(1), second sentence.
26
Croatia.
Article 25(1), second sentence.
27
Egypt.
Article 26(1), second sentence.
29
Spain.
Article 26(1), second sentence.
30
Estonia.
Article 25(1), second sentence.
31
America.
Article 26(1), second sentence.
33
Gabon.
Article 27(1), second sentence.
34
Georgia.
Article 26(1), second sentence.
36
Hong Kong.
Article 24(1), second sentence.
37
Hungary.
Article 26(1), second sentence.
38
India.
Article 27(1), second sentence.
39
Indonesia.
Article 26(1), second sentence.
41
Iceland.
Article 25(1), second sentence.
42
Israel.
Article 25(1), second sentence.
44
Jamaica.
Article 24(1), second sentence.
45
Japan.
Article 25(1), second sentence.
46
Jordan.
Article 25(1), second sentence.
47
Kazakhstan.
Article 25(1), second sentence.
48
Kenya.
Article 24(1), second sentence.
50
Latvia.
Article 25(1), second sentence.
52
Lithuania.
Article 25(1), second sentence.
55
Malta.
Article 26(1), second sentence.
57
Mauritius.
Article 26(1), second sentence.
61
Mongolia.
Article 25(1), second sentence.
62
Nigeria.
Article 25(1), second sentence.
63
Norway.
Article 26(1), second sentence.
64
New Zealand.
Article 24(1), second sentence.
67
Panama.
Article 23(1), second sentence.
68
The Netherlands.
Article 27(1), second sentence.
70
Poland.
Article 25(1), second sentence.
72
Qatar.
Article 21(1), second sentence.
73
Czech Republic.
Article 25(1), second sentence.
75
United Kingdom.
Article 26(1), second sentence.
76
Russia.
Article 25(1), second sentence.
79
Singapore.
Article 25(1), second sentence.
81
Slovenia.
Article 25(1), second sentence.
82
Sri Lanka.
Article 23(1), second sentence.
83
Sweden.
Article 25(1) second sentence.
84
Switzerland.
Article 27(1), second sentence.
88
Ukraine.
Article 25(1), second sentence.
89
Vietnam.
Article 23(1), second sentence.
91
Zimbabwe.
Article 25(1), second sentence.
Following the extension of its list of tax treaties pursuant to Article 29.5 of the Convention, and for the purposes of Article 16.6(b)(ii) thereof, France considers that the following conventions contain a provision whereby the cases to which Article 16.1 applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of each of these provisions is indicated below. The depositary has received and communicated the notifications on the dates indicated below.
Number of the Convention in the list
Other Contracting Jurisdiction
Provision
Date of receipt/ communication
92
Albania.
Article 26(1), second sentence.
Reception: 22.09.2020
Communication: 22.09.2020
95
Bolivia.
Article 25(1), third sentence.
Reception: 22.09.2020
Communication: 22.09.2020
96
Botswana.
Article 25(1), second sentence.
Reception: 22.09.2020
Communication: 22.09.2020
97
Congo.
Article 27(1), second sentence.
Reception: 22.09.2020
Communication: 22.09.2020
99
Ethiopia.
Article 25(1), second sentence.
Reception: 22.09.2020
Communication: 22.09.2020
100
Ghana.
Article 26(1), second sentence.
Reception: 22.09.2020
Communication: 22.09.2020
101
Guinea.
Article 26(1), second sentence.
Reception: 22.09.2020
Communication: 22.09.2020
105
Libya.
Article 25(1), second sentence.
Reception: 22.09.2020
Communication: 22.09.2020
106
Macedonia.
Article 26(1), second sentence.
Reception: 22.09.2020
Communication: 22.09.2020
107
Madagascar.
Article 24(1), second sentence.
Reception: 22.09.2020
Communication: 22.09.2020
111
Namibia.
Article 25(1), second sentence.
Reception: 22.09.2020
Communication: 22.09.2020
113
Uzbekistan.
Article 25(1), second sentence.
Reception: 22.09.2020
Communication: 22.09.2020
116
Syria.
Article 23(1), second sentence.
Reception: 22.09.2020
Communication: 22.09.2020
118
Trinidad and Tobago.
Article 26(1), second sentence.
Reception: 22.09.2020
Communication: 22.09.2020
Notification of listed conventions that do not contain certain provisions.
According to article 16.6.c(i) of the Convention, France considers that the following conventions do not contain any of the provisions described in article 16.4.b(i).
Number of the agreement listed
Other Contracting Jurisdiction
12
Belgium.
13
Benin.
17
Burkina Faso.
25
Ivory Coast.
53
Luxembourg.
56
Morocco.
58
Mauritania.
60
Monaco.
77
Senegal.
90
Zambia.
Extension of the existing notification table not related to the extension of the list of conventions.
Pursuant to article 29.6 of the Convention, and in accordance with article 16.6(c)(i), France considers that the following convention does not contain provisions as described in article 16.4(b)(i). The depositary has received and communicated the notification on the dates indicated below.
Convention number listed
Other contracting jurisdiction
Date of receipt/communication
43
Italy.
Reception: 22.09.2020
Communication: 22.09.2020
Following the extension of its list of tax treaties under article 29.5 of the Convention, and for the purposes of article 16.6(c)(i) thereof, France considers that the following conventions do not contain provisions as described in article 16.4(b)(i). The depositary has received and communicated the notifications on the dates indicated below.
Convention number listed
Other Contracting Jurisdiction
Date of receipt/communication
108
Malawi.
Reception: 22.09.2020
Communication: 22.09.2020
109
Mali.
Reception: 22.09.2020
Communication: 22.09.2020
112
Níger.
Reception: 22.09.2020
Communication: 22.09.2020
115
Central African Republic.
Reception: 22.09.2020
Communication: 22.09.2020
117
Togo.
Reception: 22.09.2020
Communication: 22.09.2020
According to article 16.6.c(ii) of the Convention, France considers that the following conventions do not contain any of the provisions described in article 16.4.b(ii).
Number of the agreement listed
Other Contracting Jurisdiction
12
Belgium.
13
Benin.
14
Bosnia and Herzegovina.
15
Brazil.
17
Burkina Faso.
19
Canada.
20
Chile.
24
South Korea.
25
Ivory Coast.
32
Finland.
35
Greece.
39
Indonesia.
40
Ireland.
43
Italy.
51
Lebanon.
53
Luxembourg.
54
Malaysia.
56
Morocco.
58
Mauritania.
59
Mexico.
60
Monaco.
69
Philippines.
71
Portugal.
77
Senegal.
78
Serbia.
80
Slovakia.
84
Switzerland.
85
Thailand.
86
Tunisia.
90
Zambia.
Following the extension of its list of tax treaties under Article 29.5 of the Convention and for the purposes of Article 16.6.c(ii) thereof, France considers that the following conventions do not contain provisions of those described in Article 16.4(b)(ii). The depositary has received and communicated the notifications on the dates indicated below.
Convention number listed
Other Contracting Jurisdiction
Date of receipt/communication
94
Belarus.
Reception: 22.09.2020
Communication: 22.09.2020
95
Bolivia.
Reception: 22.09.2020
Communication: 22.09.2020
98
Ecuador.
Reception: 22.09.2020
Communication: 22.09.2020
99
Ethiopia.
Reception: 22.09.2020
Communication: 22.09.2020
102
Iran.
Reception: 22.09.2020
Communication: 22.09.2020
103
Kyrgyzstan.
Reception: 22.09.2020
Communication: 22.09.2020
104
Kosovo.
Reception: 22.09.2020
Communication: 22.09.2020
108
Malawi.
Reception: 22.09.2020
Communication: 22.09.2020
109
Mali.
Reception: 22.09.2020
Communication: 22.09.2020
110
Montenegro.
Reception: 22.09.2020
Communication: 22.09.2020
112
Níger.
Reception: 22.09.2020
Communication: 22.09.2020
114
Quebec.
Reception: 22.09.2020
Communication: 22.09.2020
115
Central African Republic.
Reception: 22.09.2020
Communication: 22.09.2020
117
Togo.
Reception: 22.09.2020
Communication: 22.09.2020
119
Turkmenistan.
Reception: 22.09.2020
Communication: 22.09.2020
Pursuant to article 16.6(d)(i) of the Convention, France considers that the following conventions do not contain any of the provisions described in article 16.4(c)(i).
Number of the agreement listed
Other Contracting Jurisdiction
6
Argentina.
9
Austria.
11
Bangladesh.
12
Belgium.
13
Benin.
14
Bosnia and Herzegovina.
15
Brazil.
16
Bulgaria.
17
Burkina Faso.
19
Canada.
22
Cyprus.
24
South Korea.
25
Ivory Coast.
27
Egypt.
32
Finland.
37
Hungary.
39
Indonesia.
40
Ireland.
43
Italy.
46
Jordan.
54
Malaysia.
55
Malta.
56
Morocco.
57
Mauritius.
58
Mauritania.
59
Mexico.
62
Nigeria.
63
Norway.
64
New Zealand.
68
The Netherlands.
69
Philippines.
70
Poland.
71
Portugal.
74
Romania.
77
Senegal.
78
Serbia.
79
Singapore.
80
Slovakia.
82
Sri Lanka.
84
Switzerland.
85
Thailand.
86
Tunisia.
89
Vietnam.
90
Zambia.
91
Zimbabwe.
Following the extension of its list of tax treaties under Article 29.5 of the Convention, and for the purposes of Article 16.6(d)(i) thereof, France considers that the following conventions do not contain provisions as described in Article 16.4(c)(i). The depositary has received and communicated the notifications on the dates indicated below.
Convention number listed
Other Contracting Jurisdiction
Date of receipt/communication
94
Belarus.
Reception: 22.09.2020
Communication: 22.09.2020
97
Congo.
Reception: 22.09.2020
Communication: 22.09.2020
102
Iran.
Reception: 22.09.2020
Communication: 22.09.2020
103
Kyrgyzstan.
Reception: 22.09.2020
Communication: 22.09.2020
104
Kosovo.
Reception: 22.09.2020
Communication: 22.09.2020
107
Madagascar.
Reception: 22.09.2020
Communication: 22.09.2020
108
Malawi.
Reception: 22.09.2020
Communication: 22.09.2020
109
Mali.
Reception: 22.09.2020
Communication: 22.09.2020
110
Montenegro.
Reception: 22.09.2020
Communication: 22.09.2020
112
Níger.
Reception: 22.09.2020
Communication: 22.09.2020
114
Quebec.
Reception: 22.09.2020
Communication: 22.09.2020
115
Central African Republic.
Reception: 22.09.2020
Communication: 22.09.2020
117
Togo.
Reception: 22.09.2020
Communication: 22.09.2020
119
Turkmenistan.
Reception: 22.09.2020
Communication: 22.09.2020
Pursuant to article 16.6(d)(ii) of the Convention, France considers that the following conventions do not contain any of the provisions described in article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
12
Belgium.
19
Canada.
20
Chile.
43
Italy.
59
Mexico.
62
Nigeria.
90
Zambia.
Following the extension of its list of tax treaties under Article 29.5 of the Convention and for the purposes of Article 16.6(d)(ii) thereof, France considers that the following conventions do not contain provisions of those described in Article 16.4(c)(ii). The depositary has received and communicated the notifications on the dates indicated below.
Convention number listed
Other Contracting Jurisdiction
Date of receipt/communication
98
Ecuador.
Reception: 22.09.2020
Communication: 22.09.2020
108
Malawi.
Reception: 22.09.2020
Communication: 22.09.2020
114
Quebec.
Reception: 22.09.2020
Communication: 22.09.2020
Article 17. Correlative adjustments.
There are no reservations.
Notification of existing provisions in the conventions included in the list.
According to article 17.4 of the Convention, France considers that the following conventions contain one of the provisions described in article 17.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
South Africa.
Article 9.2.
2
Algeria.
Article 9.2.
4
Andorra.
Article 9.2.
7
Armenia.
Article 9.2.
8
Australia.
Article 9.3.
9
Austria.
Article 9.2.
10
Azerbaijan.
Article 9.2.
12
Belgium.
Article 5.4, second sentence.
20
Chile.
Article 9.2.
21
China.
Article 9.2.
23
Colombia.
Article 9.2.
26
Croatia.
Article 9.2.
28
United Arab Emirates.
Article 7A.2.
29
Spain.
Article 9.2.
30
Estonia.
Article 9.2.
31
America.
Article 9.2.
33
Gabon.
Article 9.2.
34
Georgia.
Article 9.2.
36
Hong Kong.
Article 9.2.
42
Israel.
Article 9.2.
43
Italy.
Protocol 5.
44
Jamaica.
Article 9.2.
45
Japan.
Article 9.2.
47
Kazakhstan.
Article 9.2.
48
Kenya.
Article 9.2.
50
Latvia.
Article 9.2.
52
Lithuania.
Article 9.2.
61
Mongolia.
Article 9.2.
62
Nigeria.
Article 9.2.
67
Panama.
Article 9.2.
75
United Kingdom.
Article 10.2.
76
Russia.
Article 9.2.
79
Singapore.
Article 9.2.
81
Slovenia.
Article 9.2.
83
Sweden.
Article 9.2.
87
Turkey.
Article 9.2.
88
Ukraine.
Article 9.2.
89
Vietnam.
Article 9.2.
Following the extension of its list of tax treaties under Article 29.5 of the Convention, and for the purposes of Article 17.4 thereof, France considers that the following conventions contain provisions of those described in Article 17.2. The number of the article and paragraph of each of these provisions is indicated below. The depositary has received and communicated the notifications on the dates indicated below.
Convention number listed
Other Contracting Jurisdiction
Provision
Date of receipt/communication
92
Albania.
Article 9.2.
Reception: 22.09.2020
Communication: 22.09.2020
96
Botswana.
Article 9.2.
Reception: 22.09.2020
Communication: 22.09.2020
99
Ethiopia.
Article 9.2.
Reception: 22.09.2020
Communication: 22.09.2020
100
Ghana.
Article 9.2.
Reception: 22.09.2020
Communication: 22.09.2020
101
Guinea.
Article 9.2.
Reception: 22.09.2020
Communication: 22.09.2020
105
Libya.
Article 10.2.
Reception: 22.09.2020
Communication: 22.09.2020
106
Macedonia.
Article 9.2.
Reception: 22.09.2020
Communication: 22.09.2020
111
Namibia.
Article 9.2.
Reception: 22.09.2020
Communication: 22.09.2020
113
Uzbekistan.
Article 9.2.
Reception: 22.09.2020
Communication: 22.09.2020
116
Syria.
Article 9.2.
Reception: 22.09.2020
Communication: 22.09.2020
Article 18. Option for the implementation of Part VI.
Notification of choice of optional provisions.
In accordance with article 18 of the Convention, France opts to apply Part VI.
Article 19. Binding and binding arbitration.
Reservation.
According to article 19.11 of the Convention, for the purposes of applying article 19 to its Covered Tax Agreements by the Convention, France reserves the right to replace the two-year period referred to in article 19(1)(b) for a period of three years.
Under article 19.12 of the Convention, France reserves the right to apply the following rules to its Covered Tax Agreements by the Convention, without prejudice to the other provisions of article 19:
(a) Any question not resolved after mutual agreement procedure falling within the scope of arbitration provided for in the Convention shall not be the subject of such arbitration where a court or administrative tribunal of any of the contracting jurisdictions has previously ruled on that question;
(b) if, at any time following the request for arbitration, and before the arbitral commission has issued its decision to the competent authorities of the Contracting Jurisdictions, a court or administrative tribunal of one of the Contracting Jurisdictions decides on the matter, the arbitral proceedings shall be concluded.
Article 23. Type of arbitral proceedings.
There are no reservations.
Notification of choice of optional provisions.
Under article 23.4 of the Convention, France opts to apply article 23.5.
Article 24. Agreement on a different resolution.
Notification of choice of optional provisions.
Under article 24.1 of the Convention, France opts to apply article 24.2.
Article 26. Compatibility.
Notification of existing provisions in the conventions included in the list.
According to article 26.1 of the Convention, France considers that the following conventions do not fall within the scope of any reservation made under article 26.4 and contain a provision providing for arbitration in respect of unresolved issues following mutual agreement procedure. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
3
Germany.
Article 25(5).
19
Canada.
Article 25(5).
23
Colombia.
Article 24.5.
31
America.
Article 26.5 and 26.6.
47
Kazakhstan.
Article 25.6.
75
United Kingdom.
Article 26(5).
84
Switzerland.
Article 27.5.
In view of the extension of the list of tax treaties with new agreements under Article 29.5 of the Convention, and for the purposes of Article 26.1 of the Convention, France considers that the following convention does not fall within the scope of any reservation made under Article 26.4 and contains a provision providing for arbitration in respect of unresolved issues following mutual agreement procedure. The number of the article and paragraph of each of these provisions is indicated below.
Convention number listed
Another Recruitment Jurisdiction
Provision
Date of receipt/communication
114
Quebec.
Article 24(5).
Reception:22.09.2020
Communication:22.09.2020
Article 28. Reservations.
Reservation concerning the scope of the arbitration.
Pursuant to article 28(2)(a) of the Convention, France formulates the following reservations with regard to the scope of cases that may be subject to arbitration under Part VI.
1. France reserves the right to exclude from cases eligible for arbitration under Part VI cases involving elements of income or assets not encumbered in a Contracting Jurisdiction, either because they are not included in the tax base in that Contracting Jurisdiction or because they are exempted or are subject to a zero tax rate established under the domestic tax law of that Contracting Jurisdiction.
2. France reserves the right to exclude from cases eligible for arbitration under Part VI cases where the taxable person is subject to an administrative or criminal sanction for tax fraud, wilful breach or gross negligence associated with a declaration obligation.
3. France reserves the right to exclude from cases eligible for arbitration under Part VI cases where the tax base is less than 150,000 euros on average, and by tax exercise or tax exercise.
4. France reserves the right to exclude from cases eligible for arbitration under Part VI cases falling within the scope of arbitration provided for by a legal instrument developed under the auspices of the European Union, such as the Convention on the Abolition of Double Taxation in the Event of Correction of the Benefits of Associated Enterprises (90/436/EEC), or any other subsequent instrument.
5. France reserves the right to exclude certain cases that are eligible for arbitration under Part VI by mutual agreement with the competent authority of the other State. This agreement shall be reached before the commencement of the arbitral proceedings and shall be notified to the person submitting the case.
6. Where a reservation formulated by another State under article 28(2)(a) of the Convention relates to its domestic law, France reserves the right to exclude from cases that may be eligible for arbitration under Part VI cases that would be such if the reservation of the other State had been made with reference to similar provisions of French law or subsequent provisions that replace, modify or update those provisions. The competent authority of France shall institute a consultation process with the competent authority of the other Contracting States to specify in the agreement concluded pursuant to Article 19.10 any similar provision existing under French law.
Article 35. Date of effect.
Article 36. Date of effect of Part VI.
Reservation.
According to article 36.2 of the Convention, France reserves the right not to apply Part VI to cases submitted to the competent authority of a Contracting Jurisdiction before the last of the dates on which this Convention enters into force for each of the Contracting Jurisdictions of the Tax Convention covered by the Convention only to the extent that the competent authorities of both Contracting Jurisdictions agree that it will apply to such specific cases.
Notification of mutual agreements on the date of effect in respect of cases submitted before the date of entry into force of the Convention.
No notification is made.
Georgia
Reservations and notifications made by Georgia at the time of deposit of the instrument of ratification, in accordance with articles 28.5 and 29.1 of the Convention
Article 2. Interpretation of terms.
Notification. Conventions covered by the Multilateral Convention.
In accordance with article 2.1(a)(ii) of the Convention, Georgia wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/ Instrument amending
Date of signature
Date of entry into force
1
Agreement between the Executive Authority of Georgia and the Government of the Czech Republic to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Czech Republic.
Original.
23-05-2006
04-05-2007
2
Agreement between the Government of Georgia and the Government of the French Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Agreement between the Government of Georgia and the Government of the French Republic for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital.
French Republic.
Original.
07-03-2007
01-06-2010
3
Agreement between the Government of Georgia and the Government of the Grand Duchy of Luxembourg to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Grand Duchy of Luxembourg.
Original.
15-10-2007
14-12-2009
4
Convention between Georgia and the Hellenic Republic on the prevention of double taxation of income and property taxes.
Hellenic Republic.
Original.
10-05-1999
20-10-2002
5
Agreement between the Government of Georgia and the Government of Hungary to prevent double taxation and prevent tax evasion in the area of income and property taxes.
Hungary.
Original.
16-02-2012
13-05-2012
6
Convention between Georgia and Iceland to prevent double taxation and prevent tax evasion in the area of income taxes.
Iceland.
Original.
13-05-2015
28-12-2015
7
Agreement between the Government of Georgia and the Government of Ireland to prevent double taxation and prevent tax evasion in the area of income taxes.
Ireland.
Original.
20-11-2008
06-05-2010
8
Convention between Georgia and the Government of the Italian Republic to prevent double taxation of income and property taxes and to prevent tax evasion.
Italian Republic.
Original.
31-10-2000
19-02-2004
9
Convention between Georgia and the Kingdom of Belgium to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Kingdom of Belgium.
Original.
14-12-2000
04-05-2004
10
Convention between Georgia and the Kingdom of Norway to prevent double taxation and to prevent tax evasion in respect of income taxes.
Kingdom of Norway.
Original.
10-11-2011
23-07-2012
11
Convention between Georgia and the Kingdom of Spain to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Kingdom of Spain.
Original.
07-06-2010
01-07-2011
12
Agreement between the Government of Georgia and the Government of the Kingdom of the Netherlands to prevent double taxation and to prevent tax evasion of income taxes.
Kingdom of the Netherlands.
Original.
21-03-2002
21-02-2003
13
Agreement between the Government of Georgia and the Government of the People's Republic of China to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
People's Republic of China.
Original.
22-06-2005
10-11-2005
14
Convention between Georgia and the Portuguese Republic to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Portuguese Republic.
Original.
21-12-2012
18-04-2015
15
Convention between the Government of Georgia and the Government of the Principality of Liechtenstein to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Principality of Liechtenstein.
Original.
13-05-2015
21-12-2016
16
Convention between Georgia and the Republic of Bulgaria on the avoidance of double taxation on income and property taxes.
Republic of Bulgaria.
Original.
26-11-1998
01-07-1999
17
Convention between Georgia and the Republic of Croatia to prevent double taxation and prevent tax evasion in the area of income and property taxes.
Republic of Croatia.
Original.
18-01-2013
06-12-2013
18
Convention between the Government of Georgia and the Government of the Republic of Cyprus to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Republic of Cyprus.
Original.
13-05-2015
04-01-2016
19
Convention between Georgia and the Republic of Estonia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Republic of Estonia.
Original.
18-12-2006
27-12-2007
Document amending it.
17-07-2010
11-03-2011
20
Agreement between the Government of Georgia and the Government of the Republic of Finland to prevent double taxation and prevent tax evasion in the area of income taxes.
Republic of Finland.
Original.
11-10-2007
23-07-2008
21
Agreement between the Government of Georgia and the Republic of India to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Republic of India.
Original.
24-08-2011
08-12-2011
22
Agreement between the Government of Georgia and the Government of the Republic of Korea to prevent double taxation and prevent tax evasion of income taxes.
Republic of Korea.
Original.
31-03-2016
17-11-2016
23
Convention between Georgia and the Republic of Latvia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Republic of Latvia.
Original.
13-10-2004
04-04-2005
Document amending it.
29-05-2012
27-11-2012
24
Convention between Georgia and the Republic of Lithuania to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Republic of Lithuania.
Original.
11-09-2003
20-07-2004
25
Convention between Georgia and the Republic of San Marino to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Republic of San Marino.
Original.
28-09-2012
12-04-2013
26
Convention between Georgia and the Republic of Serbia on the avoidance of double taxation on income and property taxes.
Republic of Serbia.
Original.
04-04-2012
09-01-2013
27
Agreement between the Government of Georgia and the Government of the Republic of Singapore to prevent double taxation and prevent tax evasion in respect of income taxes.
Republic of Singapore.
Original.
17-11-2009
28-06-2010
28
Convention between Georgia and the Republic of Slovenia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Republic of Slovenia.
Original.
06-12-2012
25-09-2013
29
Convention between Georgia and the Republic of Turkey to prevent double taxation and prevent tax evasion in the area of income taxes.
Republic of Turkey.
Original.
21-11-2007
15-02-2010
30
Agreement between the Government of Georgia and the Government of Romania to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Romania.
Original.
11-12-1997
15-05-1999
31
Convention between Georgia and the Slovak Republic to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Slovak Republic.
Original.
27-10-2011
29-07-2012
32
Convention between the Government of Georgia and the Government of the State of Israel to prevent double taxation and prevent tax evasion in the area of income taxes.
State of Israel.
Original.
12-05-2010
22-11-2011
33
Convention between the Government of Georgia and the Government of Sweden to prevent double taxation and prevent tax evasion in the area of income and property taxes.
Sweden.
Original.
06-11-2013
26-07-2014
34
Convention between the Government of Georgia and the Government of the United Kingdom of Great Britain and Northern Ireland to prevent double taxation and prevent tax evasion in respect of income and property taxes.
United Kingdom of Great Britain and Northern Ireland.
Original.
13-07-2004
11-10-2005
Document amending it.
03-02-2010
17-12-2010
Article 3. Transparent entities.
Reservation.
According to article 3.5 (a) of the Convention, Georgia reserves the right not to apply any of the provisions of article 3 to its Covered Tax Agreements by the Convention.
Article 4. Entities with double residence.
Reservation.
According to article 4.3 (a) of the Convention, Georgia reserves the right not to apply any of the provisions of article 4 to its Covered Tax Agreements by the Convention.
Article 6. Purpose of the Covered Tax Agreements.
Notification of choice of optional provisions.
In accordance with article 6.6 of the Convention, Georgia opts to apply article 6.3.
Notification of the text of the Preamble existing in the conventions included in the list.
Pursuant to article 6.5 of the Convention, Georgia considers that the following conventions do not fall within the scope of a reservation made under article 6.4 and contain in the Preamble the wording referred to in article 6.2. The text of the relevant paragraph in the Preamble is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
1
Czech Republic.
<desiring to promote and strengthen economic, cultural and scientific relations between the two States> by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes<,>.
2
France.
desiring to promote and strengthen economic, cultural and scientific relations between the two States by concluding a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,
<Desiring to promote and strengthen economic, cultural, scientific and technical relations between the two States> by concluding an agreement for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital,
3
Luxembourg.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
4
Greece.
Desiring to conclude a convention to avoid double taxation on income and property taxes,
5
Hungary.
looking forward to concluding a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
6
Iceland.
‘WISHING to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes’.
7
Ireland.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
8
Italy.
Desiring to conclude a convention to prevent double taxation of income and property taxes and to prevent tax evasion.
9
Belgium.
<Wishing to promote and strengthen economic, cultural, scientific and technical relations between the two States > by concluding a convention to prevent double taxation on income and property taxes,
10
Norway.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
11
Spain.
Desiring to promote and strengthen economic, cultural and scientific relations by concluding a convention to prevent double taxation on income and property taxes,
12
Holland.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes."
13
China.
"Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
14
Portugal.
Wishing to conclude a convention to avoid double taxation and to prevent tax evasion in the area of income and property taxes, <with the desire to promote and strengthen economic relations between the two countries, they have agreed the following:>.
15
Liechtenstein.
<The Government of Georgia and the Government of the Principality of Liechtenstein, wishing to promote and strengthen economic relations> by concluding a convention to prevent double taxation on income and property taxes <,>.
16
Bulgaria.
looking forward to concluding a convention to avoid double taxation on income and property taxes,
17
Croatia.
looking forward to concluding a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
18
Cyprus.
Desiring to promote and strengthen economic, cultural and scientific relations through the conclusion of a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
19
Estonia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
20
Finland.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
21
India.
wishing to conclude a convention to prevent double taxation.
22
Korea.
<Wishing to promote and strengthen economic, cultural and scientific relations > by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
23
Latvia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
24
Lithuania.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
25
San Marino.
<desiring to promote and strengthen economic, cultural and scientific relations > by concluding a convention to avoid double taxation on income and property taxes,
26
Serbia.
looking forward to concluding a convention to avoid double taxation on income and property taxes,
27
Singapore.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
28
Slovenia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
29
Turkey.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
30
Romania.
<The Government of Georgia and the Government of Romania, wishing to promote and strengthen their economic relations> by concluding a convention to prevent double taxation and prevent tax evasion in the area of income taxes, <have agreed on the following:>.
31
Slovak Republic.
Desiring to promote and strengthen economic, cultural and scientific relations through the conclusion of a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
33
Sweden.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
34
United Kingdom.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes;
Notification of conventions included in the list that do not contain the text of the Preamble agreed upon in the Convention.
According to article 6.6 of the Convention, Georgia considers that the following conventions do not contain in their Preamble reference to its desire to develop its economic relations or to improve tax cooperation.
Number of the agreement listed
Other Contracting Jurisdiction
3
Luxembourg.
4
Greece.
5
Hungary.
6
Iceland.
7
Ireland.
8
Italy.
10
Norway.
12
Holland.
13
China.
16
Bulgaria.
17
Croatia.
18
Cyprus.
19
Estonia.
20
Finland.
23
Latvia.
24
Lithuania.
26
Serbia.
27
Singapore.
28
Slovenia.
29
Turkey.
31
Slovak Republic.
32
Israel.
33
Sweden.
34
United Kingdom.
Article 7. Measures to prevent the abuse of conventions.
Notification of existing provisions in the conventions included in the list.
According to article 7.17 (a) of the Convention, Georgia considers that the following conventions are not subject to the reservation provided for in article 7.15 (b) and contain any of the provisions described in article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
2
France.
Article 8 of the Protocol.
3
Luxembourg.
Article 3 of the Protocol.
10
Norway.
Article 10.7; Article 11.5; Article 12.5; Article 20.3.
11
Spain.
Subparagraph (iii) of the Protocol.
14
Portugal.
Protocol 1.c.
22
Korea.
Article 10.6; Article 11.9; Article 12.7; Article 13.6; Article 21.5.
32
Israel.
Article 26(1); 2.
34
United Kingdom.
Article 10.6; Article 11.5; Article 12.5; Article 21.4.
Article 8. Transactions with dividends.
Reservation.
Under article 8.3 (a) of the Convention, Georgia reserves the right not to apply any of the provisions of article 8 to its Covered Tax Agreements by the Convention.
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Reservation.
Under article 9.6 (a) of the Convention, Georgia reserves the right not to apply article 9.1 to its Covered Tax Agreements by the Convention.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservation.
According to article 10.5 (a) of the Convention, Georgia reserves the right not to apply any of the provisions of article 10 to its Covered Tax Agreements by the Convention.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Under article 11(3)(a) of the Convention, Georgia reserves the right not to apply any of the provisions of article 11 to its Covered Tax Agreements by the Convention.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
According to article 12.4 of the Convention, Georgia reserves the right not to apply any of the provisions of article 12 to its Covered Tax Agreements by the Convention.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Reservation.
Under article 13.6 (a) of the Convention, Georgia reserves the right not to apply article 13 to its Covered Tax Agreements by the Convention.
Article 14. Fragmentation of contracts.
According to article 14(3)(a) of the Convention, Georgia reserves the right not to apply article 14 to its Covered Tax Agreements by the Convention.
Article 15. Definition of a person closely linked to an undertaking.
Reservation.
According to article 15.2 of the Convention, Georgia reserves the right not to apply any of its Covered Tax Agreements by the Convention to which the reservations described in articles 12.4, 13.6 (a) or 13.6 (c) and 14.3.a apply.
Article 16. Mutual agreement procedure.
Notification of existing provisions in the conventions included in the list.
Pursuant to article 16.6 (a) of the Convention, Georgia considers that the following conventions contain one of the provisions described in article 16.4 (a)(i). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Czech Republic.
Article 24(1), first sentence.
2
France.
Article 26(1), first sentence.
3
Luxembourg.
Article 26(1), first sentence.
4
Greece.
Article 26(1), first sentence.
5
Hungary.
Article 26(1), first sentence.
6
Iceland.
Article 23(1), first sentence.
7
Ireland.
Article 24(1), first sentence.
8
Italy.
Article 26(1), first sentence.
9
Belgium.
Article 26(1), first sentence.
10
Norway.
Article 23(1), first sentence.
11
Spain.
Article 26(1), first sentence.
12
The Netherlands.
Article 26(1), first sentence.
13
China.
Article 26(1), first sentence.
14
Portugal.
Article 25(1), first sentence.
15
Liechtenstein.
Article 24(1), first sentence.
16
Bulgaria.
Article 26(1), first sentence.
17
Croatia.
Article 24(1), first sentence.
18
Cyprus.
Article 25(1), first sentence.
19
Estonia.
Article 25(1), first sentence.
20
Finland.
Article 24(1), first sentence.
21
India.
Article 26(1), first sentence.
22
Korea.
Article 24(1), first sentence.
23
Latvia.
Article 26(1), first sentence.
24
Lithuania.
Article 26(1), first sentence.
25
San Marino.
Article 25(1), first sentence.
26
Serbia.
Article 26(1), first sentence.
27
Singapore.
Article 24(1), first sentence.
28
Slovenia.
Article 25(1), first sentence.
29
Turkey.
Article 24(1), first sentence.
30
Romania.
Article 27(1), first sentence.
31
Slovak Republic.
Article 24(1), first sentence.
32
Israel.
Article 24(1), first sentence.
33
Sweden.
Article 24(1), first sentence.
34
United Kingdom.
Article 26.1.
In accordance with article 16.6 (b)(ii) of the Convention, Georgia considers that the following conventions contain a provision that determines that the specific time period for the submission of cases to which the first sentence of article 16.1 applies is at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Czech Republic.
Article 24(1), second sentence.
2
France.
Article 26(1), second sentence.
3
Luxembourg.
Article 26(1), second sentence.
4
Greece.
Article 26(1), second sentence.
5
Hungary.
Article 26(1), second sentence.
6
Iceland.
Article 23(1), second sentence.
7
Ireland.
Article 24(1), second sentence.
8
Italy.
Article 26(1), second sentence.
9
Belgium.
Article 26(1), second sentence.
10
Norway.
Article 23(1), second sentence.
11
Spain.
Article 26(1), second sentence.
12
The Netherlands.
Article 26(1), second sentence.
13
China.
Article 26(1), second sentence.
14
Portugal.
Article 25(1), second sentence.
15
Liechtenstein.
Article 24(1), second sentence.
16
Bulgaria.
Article 26(1), second sentence.
17
Croatia.
Article 24(1), second sentence.
18
Cyprus.
Article 25(1), second sentence.
19
Estonia.
Article 25(1), second sentence.
20
Finland.
Article 24(1), second sentence.
21
India.
Article 26(1), second sentence.
22
Korea.
Article 24(1), second sentence.
23
Latvia.
Article 26(1), second sentence.
24
Lithuania.
Article 26(1), second sentence.
25
San Marino.
Article 25(1), second sentence.
26
Serbia.
Article 26(1), second sentence.
27
Singapore.
Article 24(1), second sentence.
28
Slovenia.
Article 25(1), second sentence.
29
Turkey.
Article 24(1), second sentence.
30
Romania.
Article 27(1), second sentence.
31
Slovak Republic.
Article 24(1), second sentence.
32
Israel.
Article 24(1), second sentence.
33
Sweden.
Article 24(1), second sentence.
Notification of listed conventions that do not contain certain provisions.
Pursuant to article 16.6.c(ii) of the Convention, Georgia considers that the following convention does not contain any of the provisions described in article 16.4.b(ii).
Number of the agreement listed
Other Contracting Jurisdiction
34
United Kingdom.
According to article 16.6(d)(ii) of the Convention, Georgia considers that the following conventions do not contain any of the provisions described in article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
9
Belgium.
14
Portugal.
Article 17. Correlative adjustments.
Reservation.
According to article 17(3)(a) of the Convention, Georgia reserves the right not to apply any of the provisions of article 17 to any of its tax treaties which already contain any of the provisions described in article 17.2. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Czech Republic.
Article 9.2.
2
France.
Article 9.2.
3
Luxembourg.
Article 9.2.
4
Greece.
Article 9.2.
5
Hungary.
Article 9.2.
6
Iceland.
Article 9.2.
7
Ireland.
Article 9.2.
8
Italy.
Article 9.2.
9
Belgium.
Article 9.2.
10
Norway.
Article 9.2.
11
Spain.
Article 9.2.
12
The Netherlands.
Article 9.2.
13
China.
Article 9.2.
14
Portugal.
Article 9.2.
15
Liechtenstein.
Article 9.2.
16
Bulgaria.
Article 9.2.
17
Croatia.
Article 9.2.
18
Cyprus.
Article 9.2.
19
Estonia.
Article 9.2.
20
Finland.
Article 9.2.
21
India.
Article 9.2.
22
Korea.
Article 9.2.
23
Latvia.
Article 9.2.
24
Lithuania.
Article 9.2.
25
San Marino.
Article 9.2.
26
Serbia.
Article 9.2.
27
Singapore.
Article 9.2.
28
Slovenia.
Article 9.2.
29
Turkey.
Article 9.2.
30
Romania.
Article 9.2.
31
Slovak Republic.
Article 9.2.
32
Israel.
Article 9.2.
33
Sweden.
Article 9.2.
34
United Kingdom.
Article 9.2.
Article 35. Effective date.
Reservation.
According to article 35.6 of the Convention, Georgia reserves the right not to apply article 35.4 in relation to its tax treaties.
Greece
Reservations and notifications made by the Hellenic Republic at the time of deposit of the instrument of ratification in accordance with articles 28.5 and 29.1 of the Convention
Article 2. Interpretation of terms.
Notification of conventions covered by the Convention
For the purposes of Article 2.1(a)(ii) of the Convention, the Hellenic Republic wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/amending instrument
Date of signature
Date of entry into force
1
Convention between the Hellenic Republic and the Republic of San Marino to prevent double taxation of income and property taxes.
San Marino.
Original.
26.6.2013
7.4.2014
2
Convention between the Government of the Hellenic Republic and the Government of the Republic of Azerbaijan to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Azerbaijan.
Original.
16.2.2009
11.3.2010
3
Convention between the Hellenic Republic and the Arab Republic of Egypt to prevent double taxation and to prevent tax evasion of income and property taxes.
Egypt.
Original.
27.11.2004
23.8.2006
4
Convention between the Hellenic Republic and the Republic of Albania to prevent double taxation of income and property taxes.
Albania.
Original.
14.7.1995
13.12.2000
5
Convention between the Government of the Hellenic Republic and the Republic of Armenia to prevent double taxation and to prevent tax evasion of income and property taxes.
Armenia.
Original.
12.5.1999
18.7.2002
6
Convention between the Hellenic Republic and the Republic of Austria to prevent double taxation of income and property taxes.
Austria.
Original.
18.7.2007
1.4.2009
7
Convention between the Hellenic Republic and the Republic of Belgium to prevent double taxation and to prevent tax evasion in the area of income taxes.
Belgium.
Original.
25.5.2004
30.12.2005
Instrument to be amended.
16.3.2010
24.7.2017
8
Convention between the Hellenic Republic and Bosnia and Herzegovina to prevent double taxation of income and property taxes.
Bosnia and Herzegovina.
Original.
23.7.2007
12.7.2012
9
Convention between the Hellenic Republic and the Republic of Bulgaria to prevent double taxation of income and property taxes.
Bulgaria.
Original.
15.2.1991
22.1.2002
Instrument to be amended.
18.7.2000
10
Convention between Greece and France to prevent double taxation and to establish rules on mutual administrative assistance in the field of income taxes.
France.
Original.
21.8.1963
31.1.1965
11
Convention between the Kingdom of Greece and the Federal Republic of Germany on the avoidance of double taxation and the prevention of tax evasion in respect of income and property taxes and economic activity tax.
Germany.
Original.
18.4.1966
08.12.1967
12
Convention between the Hellenic Republic and Georgia on the prevention of double taxation of income and property taxes.
Georgia.
Original.
10.5.1999
20.10.2002
13
Agreement between the Government of the Hellenic Republic and the Government of the Kingdom of Denmark to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Denmark.
Original.
18.5.1989
18.1.1992
14
Convention between the Hellenic Republic and the Swiss Confederation on the avoidance of double taxation of income taxes.
Switzerland.
Original.
16.6.1983
21.2.1985
Instrument amending (a).
4.11.2010
27.12.2011
Instrument amending (b).
2.8.2012
17.1.2013
15
Convention between the Government of the Hellenic Republic and the Government of the Republic of Estonia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Estonia.
Original.
4.4.2006
1.8.2008
16
Agreement between the Government of the Hellenic Republic and the Government of the United Arab Emirates to prevent double taxation and to prevent tax evasion of income and property taxes.
United Arab Emirates.
Original.
18.1.2010
17.12.2014
Instrument to be amended.
27.6.2013
17
Convention between the Government of Great Britain and Northern Ireland and the Government of the Kingdom of Greece to prevent double taxation and prevent tax evasion in the area of income taxes.
United Kingdom.
Original.
25.6.1953
15.1.1954
18
Agreement between the Kingdom of Greece and the United States of America to avoid double taxation and to prevent tax evasion in the area of income taxes.
United States of America.
Original.
20.2.1950
30.12.1953
19
Agreement between the Government of Greece and the Government of India to prevent double taxation of income taxes.
India.
Original.
11.2.1965
17.3.1967
20
Agreement between the Government of the Hellenic Republic and the Government of Ireland to prevent double taxation and prevent tax evasion in respect of income and capital gains.
Ireland.
Original.
24.11.2003
29.12.2004
21
Convention between the Hellenic Republic and Iceland to prevent double taxation and to prevent tax evasion in the area of income taxes.
Iceland.
Original.
7.7.2006
7.8.2008
22
Agreement between the Hellenic Republic and the Kingdom of Spain to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
Spain.
Original.
4.12.2000
21.8.2002
23
Convention between the Hellenic Republic and the State of Israel to prevent double taxation and to prevent tax evasion in the area of income taxes.
Israel.
Original.
24.10.1995
6.3.1998
24
Agreement between the Government of the Hellenic Republic and the Government of the Italian Republic to prevent double taxation of income and property taxes and to prevent tax evasion.
Italy.
Original.
3.9.1987
20.9.1991
25
Agreement between the Government of the Hellenic Republic and Canada to prevent double taxation and to prevent tax evasion of income and property taxes.
Canada.
Original.
29.6.2009
16.12.2010
26
Convention between the Government of the Hellenic Republic and the Government of the State of Qatar to prevent double taxation and prevent tax evasion in respect of income taxes.
Qatar.
Original.
26.10.2008
20.3.2010
27
Agreement between the Government of the Hellenic Republic and the Government of the People's Republic of China to prevent double taxation and to prevent tax evasion in respect of income taxes.
China (People ' s Republic).
Original.
3.6.2002
11.11.2005
28
Convention between the Hellenic Republic and the Republic of Korea to prevent double taxation and prevent tax evasion in respect of income taxes.
Korea.
Original.
20.3.1995
10.7.1998
29
Convention between the Hellenic Republic and the State of Kuwait to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Kuwait.
Original.
2.3.2003
20.4.2005
30
Convention between the Hellenic Republic and the Republic of Croatia to prevent double taxation of income and property taxes.
Croatia.
Original.
18.10.1996
18.12.1998
31
Agreement between the Government of the Kingdom of Greece and the Government of the Republic of Cyprus to prevent double taxation and to prevent tax evasion in respect of income taxes.
Cyprus.
Original.
30.3.1968
16.1.1969
32
Convention between the Government of the Hellenic Republic and the Government of the Republic of Latvia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Latvia.
Original.
27.3.2002
7.3.2005
33
Convention between the Government of the Hellenic Republic and the Government of the Republic of Lithuania to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Lithuania.
Original.
15.5.2002
5.12.2005
34
Agreement between the Government of the Hellenic Republic and the Grand Duchy of Luxembourg to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Luxembourg.
Original.
22.11.1991
26.8.1995
35
Convention between the Hellenic Republic and Malta to prevent double taxation and to prevent tax evasion in the area of income taxes.
Malta.
Original.
13.10.2006
30.8.2008
36
Convention between the Hellenic Republic and the Kingdom of Morocco to prevent double taxation and to prevent tax evasion in the area of income taxes.
Morocco.
Original.
20.3.2007
17.11.2010
37
Agreement between the Hellenic Republic and the United Mexican States to prevent double taxation and to prevent tax evasion of income and property taxes.
Mexico.
Original.
13.4.2004
7.12.2005
38
Convention between the Hellenic Republic and the Republic of Moldova to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Moldova.
Original.
29.3.2004
11.7.2005
39
Convention between the Hellenic Republic and the Republic of South Africa to prevent double taxation and to prevent tax evasion of income and property taxes.
South Africa.
Original.
19.11.1998
19.2.2003
40
Convention between the Hellenic Republic and the Kingdom of Norway to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Norway.
Original.
27.4.1988
16.9.1991
41
Agreement between the Government of the Hellenic Republic and the Government of the Kingdom of the Netherlands to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
The Netherlands.
Original.
16.7.1981
17.7.1984
Instrument to be amended.
18.1.2006
1.7.2006
42
Agreement between the Government of the People's Republic of Hungary and the Government of the Hellenic Republic to prevent double taxation of income and property taxes.
Hungary.
Original.
25.5.1983
17.2.1985
43
Convention between the Government of the Hellenic Republic and the Council of Ministers of Ukraine to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Ukraine.
Original.
6.11.2000
26.9.2003
44
Convention between the Hellenic Republic and the Republic of Uzbekistan to prevent double taxation of income and property taxes.
Uzbekistan.
Original.
1.4.1997
15.1.1999
45
Convention between the Government of the Hellenic Republic and the Government of the People's Republic of Poland to prevent double taxation of income and property taxes.
Poland.
Original.
20.11.1987
28.9.1991
46
Agreement between the Government of the Hellenic Republic and the Government of the Portuguese Republic to prevent double taxation and to prevent tax evasion of income taxes.
Portugal.
Original.
2.12.1999
13.8.2002
47
Convention between the Hellenic Republic and Romania to prevent double taxation of income and property taxes.
Romania.
Original.
17.9.1991
7.4.1995
48
Convention between the Government of the Hellenic Republic and the Government of the Russian Federation to prevent double taxation and to prevent tax evasion of income and property taxes.
Russia.
Original.
26.6.2000
20.12.2007
49
Agreement between the Government of the Hellenic Republic and the Government of the Kingdom of Saudi Arabia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Saudi Arabia.
Original.
19.6.2008
1.5.2010
50
Convention between the Hellenic Republic and the Socialist Federal Republic of Yugoslavia to prevent double taxation of income and property taxes.
Socialist Federal Republic of Yugoslavia (Serbia).
Original.
25.6.1997
08.6.2010
Instrument to be amended.
11.11.2008
51
Agreement between the Government of the Hellenic Republic and the Government of the Socialist Republic of Czechoslovakia to prevent double taxation and to prevent tax evasion in respect of income taxes.
Socialist Republic of Czechoslovakia (Slovak Republic).
Original.
23.10.1986
23.5.1989
52
Convention between the Hellenic Republic and the Republic of Slovenia to prevent double taxation of income and property taxes.
Slovenia.
Original.
5.6.2001
08.12.2003
53
Agreement between the Government of the Hellenic Republic and the Government of the Kingdom of Sweden to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Sweden.
Original.
6.10.1961
20.8.1963
54
Agreement between the Government of the Hellenic Republic and the Government of the Republic of Turkey to prevent double taxation of income taxes.
Turkey.
Original.
2.12.2003
5.3.2004
55
Agreement between the Government of the Hellenic Republic and the Government of the Socialist Republic of Czechoslovakia to prevent double taxation and to prevent tax evasion in respect of income taxes.
Socialist Republic of Czechoslovakia (Slovak Republic).
Original.
23.10.1986
23.5.1989
56
Convention between the Hellenic Republic and the Republic of Tunisia to prevent double taxation on income and capital gains.
Tunisia.
Original.
31.10.1992
29.9.2010
Instrument to be amended.
14.5.2007
57
Agreement between the Government of the Republic of Finland and the Government of the Hellenic Republic to prevent double taxation of income and property taxes.
Finland.
Original.
21.1.1980
4.10.1981
Article 3. Transparent entities.
Reservation.
Under article 3.5 (a) of the Convention, the Hellenic Republic reserves the right not to apply any of the provisions of article 3 to its Covered Tax Agreements.
Article 4. Entities with double residence.
Reservation.
Under article 4.3 (a) of the Convention, the Hellenic Republic reserves the right not to apply any of the provisions of article 4 to its Covered Tax Agreements.
Article 5. Application of methods to eliminate double taxation.
Reservation.
Under article 5.8 of the Convention, the Hellenic Republic reserves the right not to apply any of the provisions of article 5 in respect of the following conventions.
Number of the agreement listed
Other Contracting Jurisdiction
1
San Marino.
2
Azerbaijan.
3
Egypt.
4
Albania.
5
Armenia.
6
Austria.
7
Belgium.
8
Bosnia and Herzegovina.
9
Bulgaria.
10
France.
11
Germany.
12
Georgia.
13
Denmark.
14
Switzerland.
15
Estonia.
16
United Arab Emirates.
17
United Kingdom.
18
United States of America.
19
India.
20
Ireland.
21
Iceland.
22
Spain.
23
Israel.
24
Italy.
25
Canada.
26
Qatar.
27
China (People ' s Republic).
28
Korea.
29
Kuwait.
30
Croatia.
31
Cyprus.
32
Latvia.
33
Lithuania.
34
Luxembourg.
35
Malta.
36
Morocco.
37
Mexico.
38
Moldova.
39
South Africa.
40
Norway.
41
The Netherlands.
42
Hungary.
43
Ukraine.
44
Uzbekistan.
46
Portugal.
47
Romania.
48
Russia.
49
Saudi Arabia.
50
Serbia.
52
Slovenia.
53
Sweden.
54
Turkey.
55
Czech Republic.
56
Tunisia.
57
Finland.
Article 6. Purpose of the Covered Tax Agreements.
Notification of choice of optional provisions.
For the purposes of Article 6.6 of the Convention, the Hellenic Republic chooses to apply Article 6.3.
Notification of the text of the Preamble existing in the conventions included in the list.
For the purposes of Article 6.5 of the Convention, the Hellenic Republic considers that the following conventions do not fall within the scope of any reservation made under Article 6.4 and contain in the Preamble the wording referred to in Article 6.2. The text of the relevant paragraph is reproduced below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
1
San Marino.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
2
Azerbaijan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes'.
3
Egypt.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes:'.
4
Albania.
'Wishing to conclude a convention to prevent double taxation of income and property taxes:'.
5
Armenia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes'.
6
Austria.
'Wishing to conclude a convention to prevent double taxation of income and property taxes,'.
7
Belgium.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
8
Bosnia and Herzegovina.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
9
Bulgaria.
'Wishing to conclude a convention to prevent double taxation of income and property taxes,'.
10
France.
'Wishing to avoid double taxation as far as possible and to lay down rules on mutual assistance in the field of income taxes,'.
11
Germany.
'Wishing to avoid double taxation and to prevent tax evasion in the area of income and wealth taxes and economic activity tax'.
12
Georgia.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
13
Denmark.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes'.
14
Switzerland.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
15
Estonia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes'.
16
United Arab Emirates.
‘Conclusion of an agreement to avoid double taxation and prevent tax evasion in the area of income and wealth taxes’.
17
United Kingdom.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
18
United States of America.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
19
India.
‘It wishes to conclude an agreement to prevent tax evasion in the area of income taxes’.
20
Ireland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion on income and capital gains,'.
21
Iceland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
22
Spain.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
23
Israel.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
24
Italy.
'Wishing to conclude a convention to prevent double taxation of income and property taxes and to prevent tax evasion'.
25
Canada.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes'.
26
Qatar.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
27
China (People ' s Republic).
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
28
Korea.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
29
Kuwait.
‘The conclusion of an agreement to avoid double taxation and prevent tax evasion in the area of income and property taxes’.
30
Croatia.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
31
Cyprus.
'Wishing to avoid double taxation and tax evasion in the area of income taxes'.
32
Latvia.
"Desiring to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes.
33
Lithuania.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
34
Luxembourg.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes'.
35
Malta.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
36
Morocco.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes:'.
37
Mexico.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
38
Moldova.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
39
South Africa.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
40
Norway.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
41
The Netherlands.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
42
Hungary.
‘Wishing to avoid double taxation on income and property taxes;’.
43
Ukraine.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes'.
44
Uzbekistan.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
45
Poland.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
46
Portugal.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
48
Russia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes'.
49
Saudi Arabia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes'.
50
Serbia.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
51
Slovak Republic.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
52
Slovenia.
'Wishing to conclude a convention to prevent double taxation of income and property taxes,'.
53
Sweden.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes'.
54
Turkey.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
55
Czech Republic.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
56
Tunisia.
'Wishing to conclude a convention to prevent double taxation on income and capital gains'.
57
Finland.
'Wishing to conclude a convention to prevent double taxation of income and property taxes,'.
Notification of conventions included in the list that do not contain the text of the Preamble agreed upon in the Convention.
For the purposes of Article 6.6 of the Convention, the Hellenic Republic considers that the following conventions do not contain in the Preamble reference to its desire to develop its economic relations or to strengthen cooperation in tax matters.
Number of the agreement listed
Other Contracting Jurisdiction
2
Azerbaijan.
3
Egypt.
4
Albania.
6
Austria.
7
Belgium.
10
France.
11
Germany.
12
Georgia.
13
Denmark.
14
Switzerland.
15
Estonia.
17
United Kingdom.
18
United States of America.
19
India.
20
Ireland.
21
Iceland.
22
Spain.
23
Israel.
24
Italy.
25
Canada.
26
Qatar.
27
China (People ' s Republic).
28
Korea.
30
Croatia.
31
Cyprus.
32
Latvia.
33
Lithuania.
34
Luxembourg.
35
Malta.
36
Morocco.
37
Mexico.
38
Moldova.
39
South Africa.
40
Norway.
41
The Netherlands.
42
Hungary.
44
Uzbekistan.
45
Poland.
46
Portugal.
48
Russia.
49
Saudi Arabia.
51
Slovak Republic.
52
Slovenia.
53
Sweden.
54
Turkey.
55
Czech Republic.
56
Tunisia.
57
Finland.
Article 7. Prevent the misuse of conventions.
Notification of choice of optional provisions.
For the purposes of Article 7.17(d) of the Convention, the Hellenic Republic chooses to apply Article 7.7.(b).
Notification of existing provisions in the conventions included in the list.
For the purposes of Article 7.17(a) of the Convention, the Hellenic Republic considers that the following conventions are not subject to any reservation under Article 7.15(b) and contain provisions of those described in Article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdictions
Provision
6
Austria.
Articles 11 and 12, as amended by Protocol.
7
Belgium.
Articles 11.8 and 12.7.
20
Ireland.
Articles 11.7 and 12.7.
21
Iceland.
Articles 11 and 12, as amended by Protocol.
22
Spain.
Articles 10.6, 11.8 and 12.7.
23
Israel.
Article 24
25
Canada.
Articles 11.8 and 12.8.
37
Mexico.
Articles 11.10 and 12.7.
43
Ukraine.
Articles 11.8 and 12.7.
44
Uzbekistan.
Article 12.7.
45
Poland.
Articles 11.7 and 12.7.
46
Portugal.
Articles 11.7 and 12.7.
56
Tunisia.
Article 12.7.
Article 8. Transactions with dividends.
Reservation.
Under article 8.3 (a) of the Convention, the Hellenic Republic reserves the right not to apply any of the provisions of article 8 to its Covered Tax Agreements.
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Reservation.
Under article 9.6 (a) of the Convention, the Hellenic Republic reserves the right not to apply any of the provisions of article 9.1 to its Covered Tax Agreements.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservation.
Under article 10.5 (a) of the Convention, the Hellenic Republic reserves the right not to apply any of the provisions of article 10 to its Covered Tax Agreements.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Under article 11(3)(a) of the Convention, the Hellenic Republic reserves the right not to apply any of the provisions of article 11 to its Covered Tax Agreements.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Reservation.
Under article 12.4 of the Convention, the Hellenic Republic reserves the right not to apply any of the provisions of article 12 to its Covered Tax Agreements.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Reservation.
Under article 13.6 (a) of the Convention, the Hellenic Republic reserves the right not to apply any of the provisions of article 13 to its Covered Tax Agreements.
Article 14. Fragmentation of contracts.
Reservation.
Under article 14(3)(a) of the Convention, the Hellenic Republic reserves the right not to apply any of the provisions of article 14 to its Covered Tax Agreements.
Article 15. Definition of a person closely linked to an undertaking.
Reservation.
Under article 15.2 of the Convention, the Hellenic Republic reserves the right not to apply any of the provisions of article 15 to its tax treaties, including those to which the reservations described in articles 12.4, 13.6(a) or 13.6(c) and 14.3(a) apply.
Article 16. Mutual agreement procedure.
Notification of existing provisions in the conventions included in the list.
For the purposes of Article 16(6)(a) of the Convention, the Hellenic Republic considers that the following conventions contain provisions of those described in Article 16(4)(a)(i). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdictions
Provision
1
San Marino.
Article 26(1), first sentence.
2
Azerbaijan.
Article 25(1), first sentence.
3
Egypt.
Article 26(1), first sentence.
4
Albania.
Article 25(1), first sentence.
5
Armenia.
Article 26(1), first sentence.
6
Austria.
Article 25(1), first sentence.
7
Belgium.
Article 24(1), first sentence.
8
Bosnia and Herzegovina.
Article 26(1), first sentence.
9
Bulgaria.
Article 25(1), first sentence.
10
France.
Article 26.1.
11
Germany.
Article XX.1, first sentence.
12
Georgia.
Article 26(1), first sentence.
13
Denmark.
Article 25(1), first sentence.
14
Switzerland.
Article 24(1), first sentence.
15
Estonia.
Article 25(1), first sentence.
16
United Arab Emirates.
Article 26(1), first sentence.
18
United States of America.
Article XVII, first sentence.
19
India.
Article XIX, first sentence.
20
Ireland.
Article 26(1), first sentence.
21
Iceland.
Article 24(1), first sentence.
22
Spain.
Article 25(1), first sentence.
23
Israel.
Article 25(1), first sentence.
24
Italy.
Article 26(1), first sentence.
25
Canada.
Article 25(1), first sentence.
26
Qatar.
Article 25(1), first sentence.
27
China (People ' s Republic).
Article 25(1), first sentence.
28
Korea.
Article 25(1), first sentence.
29
Kuwait.
Article 26(1), first sentence.
30
Croatia.
Article 25(1), first sentence.
31
Cyprus.
Article 23.1.
32
Latvia.
Article 26(1), first sentence.
33
Lithuania.
Article 26(1), first sentence.
34
Luxembourg.
Article 25(1), first sentence.
35
Malta.
Article 24(1), first sentence.
36
Morocco.
Article 25(1), first sentence.
37
Mexico.
Article 25(1), first sentence.
38
Moldova.
Article 25(1), first sentence.
39
South Africa.
Article 25(1), first sentence.
40
Norway.
Article 26(1), first sentence.
41
The Netherlands.
Article 27(1), first sentence.
42
Hungary.
Article 26(1), first sentence.
43
Ukraine.
Article 25(1), first sentence.
44
Uzbekistan.
Article 25(1), first sentence.
45
Poland.
Article 26(1), first sentence.
46
Portugal.
Article 24(1), first sentence.
47
Romania.
Article 27(1), first sentence.
48
Russia.
Article 25(1), first sentence.
49
Saudi Arabia.
Article 25(1), first sentence.
50
Serbia.
Article 26(1), first sentence.
51
Slovak Republic.
Article 24(1), first sentence.
52
Slovenia.
Article 25(1), first sentence.
54
Turkey.
Article 24(1), first sentence.
55
Czech Republic.
Article 24(1), first sentence.
56
Tunisia.
Article 24(1), first sentence.
57
Finland.
Article 25(1), first sentence.
For the purposes of Article 16(6)(b)(i) of the Convention, the Hellenic Republic considers that the following conventions contain a provision whereby the cases to which the first sentence of Article 16(1) applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdictions
Provision
7
Belgium.
24.1, second sentence.
24
Italy.
26.1, second sentence.
46
Portugal.
24.1, second sentence.
For the purposes of Article 16(6)(b)(ii) of the Convention, the Hellenic Republic considers that the following conventions contain a provision whereby the cases to which the first sentence of Article 16(1) applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax agreement covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdictions
Provision
1
San Marino.
Article 26(1), second sentence.
2
Azerbaijan.
Article 25(1), second sentence.
3
Egypt.
Article 26(1), second sentence.
4
Albania.
Article 25(1), second sentence.
5
Armenia.
Article 26(1), second sentence.
6
Austria.
Article 25(1), second sentence.
8
Bosnia and Herzegovina.
Article 26(1), second sentence.
9
Bulgaria.
Article 25(1), second sentence.
12
Georgia.
Article 26(1), second sentence.
13
Denmark.
Article 25(1), second sentence.
14
Switzerland.
Article 24(1), second sentence.
15
Estonia.
Article 25(1), second sentence.
16
United Arab Emirates.
Article 26(1), second sentence.
20
Ireland.
Article 26(1), second sentence.
21
Iceland.
Article 24(1), second sentence.
22
Spain.
Article 25(1), second sentence.
23
Israel.
Article 25(1), second sentence.
25
Canada.
Article 25(1), second sentence.
26
Qatar.
Article 25(1), second sentence.
27
China (People ' s Republic).
Article 25(1), second sentence.
28
Korea.
Article 25(1), second sentence.
29
Kuwait.
Article 26(1), second sentence.
30
Croatia.
Article 25(1), second sentence.
32
Latvia.
Article 26(1), second sentence.
33
Lithuania.
Article 26(1), second sentence.
34
Luxembourg.
Article 25(1), second sentence.
35
Malta.
Article 24(1), second sentence.
36
Morocco.
Article 25(1), second sentence.
37
Mexico.
Article 25(1), second sentence.
38
Moldova.
Article 25(1), second sentence.
39
South Africa.
Article 25(1), second sentence.
40
Norway.
Article 26(1), second sentence.
41
The Netherlands.
Article 27(1), second sentence.
42
Hungary.
Article 26(1), second sentence.
43
Ukraine.
Article 25(1), second sentence.
44
Uzbekistan.
Article 25(1), second sentence.
45
Poland.
Article 26(1), second sentence.
47
Romania.
Article 27(1), second sentence.
48
Russia.
Article 25(1), second sentence.
49
Saudi Arabia.
Article 25(1), second sentence.
50
Serbia.
Article 26(1), second sentence.
51
Slovak Republic.
Article 24(1), second sentence.
52
Slovenia.
Article 25(1), second sentence.
54
Turkey.
Article 24(1), second sentence.
55
Czech Republic.
Article 24(1), second sentence.
56
Tunisia.
Article 24(1), second sentence.
57
Finland.
Article 25(1), second sentence.
Notification of listed conventions that do not contain certain provisions.
For the purposes of article 16.6(c)(i) of the Convention, the Hellenic Republic considers that the following conventions do not contain provisions of those described in article 16.4(b)(i).
Number of the agreement listed
Other Contracting Jurisdiction
11
Germany.
17
United Kingdom.
18
United States of America.
19
India.
53
Sweden.
For the purposes of article 16.6(c)(ii) of the Convention, the Hellenic Republic considers that the following conventions do not contain provisions of those described in article 16.4(b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
7
Belgium.
10
France.
11
Germany.
13
Denmark.
14
Switzerland.
17
United Kingdom.
18
United States of America.
19
India.
24
Italy.
31
Cyprus.
37
Mexico.
46
Portugal.
47
Romania.
51
Slovak Republic.
53
Sweden.
54
Turkey.
55
Czech Republic.
For the purposes of article 16.6(d)(i) of the Convention, the Hellenic Republic considers that the following conventions do not contain provisions of those described in article 16.4(c)(i).
Number of the agreement listed
Other Contracting Jurisdiction
17
United Kingdom.
19
India.
For the purposes of article 16.6(d)(ii) of the Convention, the Hellenic Republic considers that the following conventions do not contain provisions of those described in article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
7
Belgium.
11
Germany.
17
United Kingdom.
18
United States of America.
19
India.
20
Ireland.
24
Italy.
37
Mexico.
43
Ukraine.
53
Sweden.
Article 17. Correlative adjustments.
Reservation.
Under Article 17(3)(a) of the Convention, the Hellenic Republic reserves the right not to apply any of the provisions of Article 17 to its Covered Tax Agreements which already contain provisions of those described in Article 17.2. The following Conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdictions
Provision
1
San Marino.
Article 9.2.
2
Azerbaijan.
Article 9.2.
3
Egypt.
Article 9.2.
4
Albania.
Article 9.2.
5
Armenia.
Article 9.2.
6
Austria.
Article 9.2.
8
Bosnia and Herzegovina.
Article 9.2.
12
Georgia.
Article 9.2.
13
Denmark.
Article 9.2.
15
Estonia.
Article 9.2.
16
United Arab Emirates.
Article 9.2.
20
Ireland.
Article 9.2.
21
Iceland.
Article 9.2.
22
Spain.
Article 9.2.
25
Canada.
Article 9.2.
27
China (People ' s Republic).
Article 9.2.
28
Korea.
Article 9.2.
29
Kuwait.
Article 9.2.
30
Croatia.
Article 9.2.
32
Latvia.
Article 9.2.
33
Lithuania.
Article 9.2.
34
Luxembourg.
Article 9.2.
35
Malta.
Article 9.2.
36
Morocco.
Article 9.2.
37
Mexico.
Article 9.2.
38
Moldova.
Article 9.2.
41
The Netherlands.
Article 9.2.
43
Ukraine.
Article 9.2.
44
Uzbekistan.
Article 9.2.
46
Portugal.
Article 9.2.
48
Russia.
Article 9.2.
49
Saudi Arabia.
Article 9.2.
50
Serbia.
Article 9.2.
52
Slovenia.
Article 9.2.
54
Turkey.
Article 9.2.
56
Tunisia.
Article 9.2.
Article 18. Option for the implementation of Part VI.
Notification of choice of optional provisions.
For the purposes of article 18 of the Convention, the Hellenic Republic chooses to apply Part VI.
Article 19. Binding and binding arbitration.
Reservation.
Pursuant to Article 19.11 of the Convention and for the purposes of applying Article 19 to its tax treaties, the Hellenic Republic reserves the right to replace the two-year period laid down in Article 19(1)(b) by one of three years.
Under Article 19.12 of the Convention, the Hellenic Republic reserves the right to apply the following rules in relation to its Covered Tax Agreements, notwithstanding the other provisions of Article 19:
(a) Any matter not resolved after mutual agreement procedure falling within the scope of arbitration provided for in the Convention shall not be the subject of such arbitration where a court or administrative tribunal of any of the Contracting Jurisdictions has previously ruled on that matter;
(b) if, at any time after the request for arbitration and before the arbitral commission has issued its decision to the competent authorities of the Contracting Jurisdictions, a court or administrative tribunal of one of the Contracting Jurisdictions decides on the matter, the arbitral proceedings shall be concluded.
Article 23. Type of arbitral proceedings.
Reservation.
Under article 23.2 of the Convention, the Hellenic Republic reserves the right not to apply article 23.1 to its Covered Tax Agreements for the purposes of applying article 23.2 of the Convention in respect of its tax treaties.
Notification of choice of optional provisions.
For the purposes of Article 23(4) of the Convention, the Hellenic Republic chooses to apply Article 23(5).
Article 24. Agreement on a different resolution.
Notification of choice of optional provisions.
For the purposes of Article 24.1 of the Convention, the Hellenic Republic chooses to apply Article 24.2.
Article 26. Compatibility.
Notification of existing provisions in the conventions included in the list.
For the purposes of article 26.1, the Hellenic Republic considers that the following conventions do not fall within the scope of any reservation made under article 26.4 and contain a provision providing for arbitration for unresolved issues following mutual agreement procedure. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdictions
Provision
14
Switzerland.
Article 24.5, as amended by Article V of the Protocol.
25
Canada.
Article 25(5).
37
Mexico.
Article 25(5).
Article 28. Reservations.
Reservation concerning the scope of the arbitration.
Under article 28(2)(a) of the Convention, the Hellenic Republic formulates the following reservations with regard to the scope of the cases eligible for arbitration under Part VI.
1. The Hellenic Republic reserves the right to exclude from the scope of Part VI those cases in which an application has been submitted under the Convention on the Abolition of Double Taxation in the Event of Correction of the Benefits of Associated Enterprises (90/436/EEC), as in force, or any subsequent rule.
2. The Hellenic Republic reserves the right to exclude from the scope of Part VI cases involving the application of domestic anti-abuse rules.
3. The Hellenic Republic reserves the right to exclude from the scope of Part VI cases relating to income or property not encumbered in a Contracting Jurisdiction, either because they are not included in the tax base or because they are exempt or subject to a zero tax rate in its domestic tax legislation.
4. The Hellenic Republic reserves the right to exclude from the scope of Part VI all cases related to conduct by which the taxpayer, or a person acting on his behalf or associated with him, has been found guilty in court of tax fraud or other crime.
Article 35. Date of effect.
Notification of choice of optional provisions.
Under Article 35(3) of the Convention and exclusively for the purposes of the application of Articles 35(1)(b) and 35(5)(b), the Hellenic Republic elects to replace the term ‘exercises beginning from the end of a period’ by a reference to ‘exercises beginning from 1 January of the year beginning from the end of a period’.
Reservation.
Under article 35.6 of the Convention, the Hellenic Republic reserves the right not to apply any of the provisions of article 35.4 to its Covered Tax Agreements.
Article 36. Date of effect of Part VI.
Reservation.
Pursuant to Article 36(2), the Hellenic Republic reserves the right to apply Part VI to cases submitted to the competent authority of a Contracting Jurisdiction before the last of the dates on which this Convention enters into force for each of the Contracting Jurisdictions of the Tax Convention covered by the Convention only to the extent that the competent authorities of both Contracting Jurisdictions agree that it shall apply to such specific cases.
Hungary
Reservations and notifications made by Hungary at the time of deposit of the instrument of ratification, in accordance with articles 28.5 and 29.1 of the Convention
Article 2. Interpretation of terms.
Notification of conventions covered by the Multilateral Convention.
For the purposes of Article 2.1(a)(ii) of the Convention, Hungary wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original instrument/ amending
Date of signature
Date of entry into force
1
Convention between the Republic of Hungary and the Republic of Albania to prevent double taxation of income and property taxes.
Albania.
Original.
14.11.1992
21.12.1995
2
Convention between the Government of the Republic of Hungary and the Government of the Republic of Armenia to prevent double taxation and to prevent tax evasion of income and property taxes.
Armenia.
Original.
09.11.2009
26.10.2010
3
Convention between the Republic of Hungary and Australia to prevent double taxation and to prevent tax evasion in respect of income taxes.
Australia.
Original.
29.11.1990
10.04.1992
4
Convention between the Republic of Hungary and the Republic of Austria on the prevention of double taxation of income and property taxes.
Austria.
Original.
25.02.1975
09.02.1976
5
Convention between the Government of the Republic of Hungary and the Government of the Republic of Azerbaijan to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Azerbaijan.
Original.
18.02.2008
15.12.2008
6
Agreement between the Government of the Republic of Hungary and the Government of the Kingdom of Bahrain to prevent double taxation and prevent tax evasion in respect of income taxes.
Bahrain.
Original.
24.02.2014
19.06.2015
7
Convention between the Government of the Republic of Hungary and the Republic of Belarus to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Belarus.
Original.
19.02.2002
24.06.2004
8
Agreement between the Government of the People's Republic of Hungary and the Government of the Kingdom of Belgium to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Belgium.
Original.
19.07.1982
25.02.1984
9
Convention between the People's Republic of Hungary and the Socialist Federal Republic of Yugoslavia to prevent double taxation of income and property taxes.
Bosnia and Herzegovina.
Original.
17.10.1985
03.07.1987
10
Agreement between the Government of the People's Republic of Hungary and the Government of the Federative Republic of Brazil to prevent double taxation and to prevent tax evasion in respect of income taxes.
Brazil.
Original.
20.06.1986
13.07.1990
11
Convention between the Republic of Hungary and the Republic of Bulgaria to prevent double taxation of income and property taxes.
Bulgaria.
Original.
08.06.1994
07.09.1995
12
Agreement between the Government of the Republic of Hungary and the Government of Canada to prevent double taxation and to prevent tax evasion of income and property taxes.
Canada.
Original.
15.04.1992
01.10.1994
Instrument amending (a).
03.05.1994
26.04.1996
13
Agreement between the Government of the Republic of Hungary and the Government of the People's Republic of China to prevent double taxation and to prevent tax evasion in the area of income taxes.
China.
Original.
17.06.1992
31.12.1994
14
Convention between the Republic of Hungary and the Republic of Croatia to prevent double taxation of income and property taxes.
Croatia.
Original.
30.08.1996
07.06.1998
15
Convention between the Government of the Republic of Hungary and the Czech Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Czech Republic.
Original.
14.01.1993
27.12.1994
16
Convention between the Government of the People's Republic of Hungary and the Government of the Republic of Cyprus to prevent double taxation and prevent tax evasion in the area of income and property taxes.
Cyprus.
Original.
30.11.1981
24.11.1982
17
Convention between the Republic of Hungary and the Kingdom of Denmark to prevent double taxation and prevent tax evasion in the area of income taxes.
Denmark.
Original.
27.04.2011
19.07.2012
18
Convention between the Government of the Republic of Hungary and the Government of the Arab Republic of Egypt to prevent double taxation and prevent tax evasion in the area of income taxes.
Egypt.
Original.
05.11.1991
22.05.1994
19
Convention between the Government of the Republic of Hungary and the Republic of Estonia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Estonia.
Original.
11.09.2002
05.07.2004
20
Convention between the People's Republic of Hungary and the Republic of Finland to prevent double taxation of income and property taxes.
Finland.
Original.
25.10.1978
24.07.1981
21
Agreement between the Government of the People's Republic of Hungary and the Government of the French Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
France.
Original.
28.04.1980
01.12.1981
22
Agreement between the Government of Hungary and the Government of Georgia to prevent double taxation and to prevent tax evasion of income and property taxes.
Georgia.
Original.
16.02.2012
13.05.2012
23
Convention between the Republic of Hungary and the Federal Republic of Germany to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Germany.
Original.
28.02.2011
30.12.2011
24
Convention between the Government of the People's Republic of Hungary and the Government of the Hellenic Republic to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Greece.
Original.
25.05.1983
17.02.1985
25
Agreement between the Government of the Republic of Hungary and the Government of the Hong Kong Special Administrative Region of the People's Republic of China to prevent double taxation and prevent tax evasion in respect of income taxes.
Hong Kong.
Original.
12.05.2010
23.02.2011
26
Convention between the Republic of Hungary and the Republic of Iceland to prevent double taxation and prevent tax evasion in the area of income taxes.
Iceland.
Original.
23.11.2005
07.02.2006
27
Convention between the Republic of Hungary and the Republic of India to prevent double taxation and to prevent tax evasion in respect of income taxes.
India.
Original.
03.11.2003
04.03.2005
28
Agreement between the Government of the People's Republic of Hungary and the Government of the Republic of Indonesia to prevent double taxation and prevent tax evasion in respect of income taxes.
Indonesia.
Original.
19.10.1989
15.02.1993
29
Convention between the Republic of Hungary and Ireland to prevent double taxation and prevent tax evasion in the area of income taxes.
Ireland.
Original.
25.04.1995
05.12.1996
30
Convention between the Government of the Republic of Hungary and the Government of the State of Israel to prevent double taxation and to prevent tax evasion in respect of income taxes.
Israel.
Original.
14.05.1991
13.11.1992
31
Agreement between the Government of the People's Republic of Hungary and the Government of the Italian Republic to prevent double taxation of income and property taxes and to prevent tax evasion.
Italy.
Original.
16.05.1977
01.12.1980
32
Convention between the People's Republic of Hungary and Japan to prevent double taxation of income taxes.
Japan.
Original.
13.02.1980
25.10.1980
33
Convention between the Government of the Republic of Hungary and the Republic of Kazakhstan to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Kazakhstan.
Original.
07.12.1994
03.03.1996
34
Agreement between the Government of the People's Republic of Hungary and the Government of the Republic of Korea to prevent double taxation and prevent tax evasion in the area of income taxes.
Korea.
Original.
29.03.1989
01.04.1990
35
Convention between the Republic of Hungary and the State of Kuwait to prevent double taxation of income and property taxes and to promote economic relations.
Kuwait.
Original.
17.01.1994
21-12- 1994
Instrument amending (a).
09.12.2001
06.05.2003
36
Convention between the Government of the Republic of Hungary and the Republic of Latvia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Latvia.
Original.
14.05.2004
22.12.2004
37
Convention between the Government of the Republic of Hungary and the Principality of Liechtenstein to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Liechtenstein.
Original.
29.06.2015
24.12.2015
38
Convention between the Government of the Republic of Hungary and the Republic of Lithuania to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Lithuania.
Original.
12.05.2004
22.12.2004
39
Convention between Hungary and the Grand Duchy of Luxembourg to prevent double taxation and prevent tax evasion in the area of income and wealth taxes.
Luxembourg.
Original.
10.03.2015
26.01.2017
40
Agreement between the Government of the People's Republic of Hungary and the Government of Malaysia to prevent double taxation and prevent tax evasion in respect of income taxes.
Malaysia.
Original.
22.05.1989
25.12.1992
41
Convention between the Republic of Hungary and Malta to prevent double taxation.
Malta.
Original.
06.08.1991
29.11.1992
42
Agreement between the Republic of Hungary and the United Mexican States to prevent double taxation and prevent tax evasion in the area of income taxes.
Mexico.
Original.
24.06.2011
31.12.2011
43
Convention between the Government of the Republic of Hungary and the Government of the Kingdom of Morocco to prevent double taxation and prevent tax evasion in the area of income taxes.
Morocco.
Original.
12.12.1991
20.08.2000
44
Agreement between the Government of the People's Republic of Hungary and the Government of the Kingdom of the Netherlands to prevent double taxation and prevent tax evasion in respect of income and property taxes.
The Netherlands.
Original.
05.06.1986
25.09.1987
45
Convention between the Government of the Republic of Hungary and the Government of Macedonia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Northern Macedonia.
Original.
13.04.2001
14.03.2002
46
Convention between the Government of the People's Republic of Hungary and the Government of the Kingdom of Norway to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Norway.
Original.
21.10.1980
20.09.1981
47
Convention between the Government of the Republic of Hungary and the Government of the Sultanate of Oman to prevent double taxation and tax evasion in respect of income taxes.
Oman.
Original.
02.11.2016
18.03.2017
48
Convention between the Republic of Hungary and the Islamic Republic of Pakistan to prevent double taxation of income taxes.
Pakistan.
Original.
24.02.1992
2.6.21994
Instrument amending (a).
14.07.2020
19.11.2020
49
Convention between the Republic of Hungary and the Republic of the Philippines to prevent double taxation and prevent tax evasion in respect of income taxes.
Philippines.
Original.
13.06.1997
07.02.1998
50
Convention between the Republic of Hungary and the Republic of Poland to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Poland.
Original.
23.09.1992
10.09.1995
Instrument amending (a).
27.06.2000
01.05.2002
51
Convention between the Republic of Hungary and the Republic of Portugal to prevent double taxation and to prevent tax evasion in the area of income taxes.
Portugal.
Original.
16.05.1995
22.02.1999
52
Agreement between the Government of Hungary and the Government of the State of Qatar to prevent double taxation and to prevent tax evasion of income taxes.
Qatar.
Original.
18.01.2012
21.04.2012
53
Convention between the Government of the Republic of Hungary and Romania to prevent double taxation and prevent tax evasion in the area of income and property taxes.
Romania.
Original.
16.09.1993
14.12.1995
54
Convention between the Republic of Hungary and the Russian Federation on the avoidance of double taxation of income and property taxes.
Russia.
Original.
01.04.1994
03.11.1997
55
Convention between the Republic of Hungary and the Republic of San Marino to prevent double taxation of income taxes.
San Marino.
Original.
15.09.2009
03.12.2010
56
Agreement between the Government of the Republic of Hungary and the Government of the Kingdom of Saudi Arabia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Saudi Arabia.
Original.
24.03.2014
01.05.2015
57
Convention between the Republic of Hungary and the Federal Republic of Yugoslavia to prevent double taxation of income and capital taxes.
Serbia.
Original.
20.06.2001
13.12.2002
58
Convention between the Republic of Hungary and the Republic of Singapore to prevent double taxation and prevent tax evasion in the area of income taxes.
Singapore.
Original.
17.04.1997
18.12.1998
59
Convention between the Government of the Republic of Hungary and the Slovak Republic to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Slovak Republic.
Original.
05.08.1994
21.12.1995
60
Convention between the Government of the Republic of Hungary and the Republic of Slovenia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Slovenia.
Original.
26.08.2004
23.12.2005
61
Convention between the Republic of Hungary and the Republic of South Africa on the avoidance of double taxation of income taxes.
South Africa.
Original.
04.03.1994
05.05.1996
62
Agreement between the Government of the People's Republic of Hungary and the Government of Spain to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Spain.
Original.
09.07.1984
20.05.1987
63
Agreement between the Government of the People's Republic of Hungary and the Government of the Kingdom of Sweden to prevent double taxation of income and property taxes.
Sweden.
Original.
12.10.1981
15.08.1982
64
Convention between the Republic of Hungary and the Swiss Confederation on the prevention of double taxation of income and property taxes.
Switzerland.
Original.
12.09.2013
09.11.2014
65
Agreement between the Government of the People's Republic of Hungary and the Government of the Kingdom of Thailand to prevent double taxation and prevent tax evasion in the area of income taxes.
Thailand.
Original.
18.05.1989
10.12.1989
66
Convention between the Republic of Hungary and the Republic of Tunisia on the prevention of double taxation of income taxes.
Tunisia.
Original.
22.10.1992
19.07.1997
67
Convention between the Republic of Hungary and the Republic of Turkey to prevent double taxation of income taxes.
Turkey.
Original.
10.03.1993
09.11.1995
68
Convention between the Government of the Republic of Hungary and Ukraine to prevent double taxation and prevent tax evasion in respect of income and wealth taxes.
Ukraine.
Original.
19.05.1995
24.06.1996
69
Agreement between the Government of Hungary and the Government of the United Arab Emirates to prevent double taxation and to prevent tax evasion of income taxes.
United Arab Emirates.
Original.
30.04.2013
04.10.2014
70
Convention between the Republic of Hungary and the United Kingdom of Great Britain and Northern Ireland to prevent double taxation and prevent tax evasion of income and capital gains.
United Kingdom.
Original.
07.09.2011
28.12.2011
71
Agreement between the Government of the People's Republic of Hungary and the Government of the United States of America to prevent double taxation and to prevent tax evasion in respect of income taxes.
America.
Original.
12.02.1979
18.09.1979
72
Agreement between the Government of the Republic of Hungary and the Government of the United States of America to prevent double taxation and to prevent tax evasion of income taxes.
America.
Original.
04.02.2010
N. p.
73
Convention between the Government of the People's Republic of Hungary and the Government of the Eastern Republic of Uruguay to prevent double taxation and prevent tax evasion in the area of income and property taxes.
Uruguay.
Original.
25.10.1988
13.08.1993
74
Convention between the Republic of Hungary and the Socialist Republic of Vietnam to prevent double taxation and to prevent tax evasion in the area of income taxes.
Vietnam.
Original.
26.08.1994
30.06.1995
Article 3. Transparent entities.
Reservation.
Under article 3.5 (a) of the Convention, Hungary reserves the right not to apply any of the provisions of article 3 to its Covered Tax Agreements.
Article 4. Entities with double residence.
Reservation.
Under Article 4.3(a) of the Convention, Hungary reserves the right not to apply any of the provisions of Article 4 to its Covered Tax Agreements.
Article 5. Application of methods to eliminate double taxation.
Reservation.
Under article 5.8 of the Convention, Hungary reserves the right not to apply any of the provisions of article 5 in respect of its Covered Tax Agreements.
Article 6. Purpose of the Covered Tax Agreements.
Notification of choice of optional provisions.
For the purposes of Article 6.6 of the Convention, Hungary chooses to apply Article 6.3.
Notification of the text of the Preamble existing in the conventions included in the list.
For the purposes of Article 6.5 of the Convention, Hungary considers that the following conventions do not fall within the scope of any reservation made under Article 6.4 and contain in the Preamble the wording referred to in Article 6.2. The text of the relevant paragraph is reproduced below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
1
Albania.
'Wishing to conclude a convention to prevent double taxation on income and property taxes'.
2
Armenia.
‘The Government of the Republic of Hungary and the Government of the Republic of Armenia, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes, and to further develop and facilitate their relationship,’.
3
Australia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
4
Austria.
'Wishing to conclude a convention to prevent double taxation on income, profits and wealth'.
5
Azerbaijan.
‘The Government of the Republic of Hungary and the Government of the Republic of Azerbaijan, wishing to conclude a Convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes, and to further develop and facilitate their relationship,’.
6
Bahrain.
‘The Government of the Republic of Hungary and the Government of the Republic of Bahrain, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, and to further develop and facilitate their relationship,’.
7
Belarus.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and wealth taxes, and to further develop and facilitate their relationship'.
8
Belgium.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes, and to promote and strengthen economic relations between the two countries."
9
Bosnia and Herzegovina.
'Wishing to conclude a convention to prevent double taxation of income and property taxes,'.
10
Brazil.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
11
Bulgaria.
'Wishing to conclude a convention to prevent double taxation of income and property taxes,'.
12
Canada.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
13
China.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, and to further develop and promote their economic relationship."
14
Croatia.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
15
Czech Republic.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
16
Cyprus.
'Wishing to conclude a convention to avoid double taxation on income and property taxes;'.
17
Denmark.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and wealth taxes, and to further develop and facilitate their relationship'.
18
Egypt.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
19
Estonia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
20
Finland.
"Conscious of the principles set out in the Final Act of the Conference on Security and Cooperation in Europe, and looking forward to concluding a convention to prevent double taxation of income and property taxes."
21
France.
'Wishing to conclude a convention to prevent double taxation of income and property taxes,'.
22
Georgia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes'.
24
Greece.
‘Wishing to avoid double taxation on income and property taxes;’.
25
Hong Kong.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;'.
26
Iceland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
27
India.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
28
Indonesia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
29
Ireland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
30
Israel.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
31
Italy.
"Desirous of developing and facilitating their economic relations, they have agreed to conclude a convention to prevent double taxation of income and property taxes and to prevent tax evasion."
32
Japan.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
33
Kazakhstan.
‘The Republic of Kazakhstan and the Republic of Hungary, wishing to strengthen and develop economic, scientific, technical and cultural relations between the two countries, and wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes, have agreed as follows:’.
34
Korea.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes, and to further develop and facilitate their economic relationship,'.
36
Latvia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
37
Liechtenstein.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes, and to further develop and facilitate their relationship without generating opportunities for non-taxation or reduced taxation through tax avoidance and evasion,'.
38
Lithuania.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
39
Luxembourg.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and wealth taxes, and to further develop and facilitate their relationship".
40
Malaysia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, and to further develop and facilitate their economic relationship,'.
41
Malta.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
42
Mexico.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, and to develop further and facilitate their relationship'.
43
Morocco.
"Wishing to avoid double taxation on income taxes, paying particular attention to the promotion and deepening of economic relations between their countries."
44
The Netherlands.
'Wishing to replace the Convention to avoid double taxation on direct taxes with a new Convention,'.
45
Northern Macedonia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and wealth taxes, and to further develop and facilitate their relationship'.
46
Norway.
‘have decided to conclude a convention to avoid double taxation on income and property taxes,’.
47
Oman.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, and to further develop and facilitate their economic relations'.
48
Pakistan.
'Wishing to conclude a convention to prevent double taxation of income taxes and to further develop and facilitate their economic relationship'.
49
Philippines.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
50
Poland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes, and to further develop and facilitate their economic relations'.
51
Portugal.
‘The Republic of Hungary and the Portuguese Republic, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’.
52
Qatar.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, and to further develop and promote their relationship'.
53
Romania.
"Wishing to promote and strengthen economic relations between the two countries by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes."
54
Russia.
'Wishing to conclude a convention to prevent double taxation of income and property taxes,'.
55
San Marino.
"Wishing to conclude a convention to prevent double taxation on income taxes, and to strengthen the disciplined development of economic relations between the two countries within the framework of greater cooperation".
56
Saudi Arabia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion on one and on assets, and to further develop and facilitate their relationship;'.
57
Serbia.
'Wishing to conclude a convention to prevent double taxation of income and property taxes,'.
58
Singapore.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
59
Slovak Republic.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
60
Slovenia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
61
South Africa.
'Wishing to conclude a convention to prevent double taxation on income taxes and to further develop and facilitate its relationship'.
62
Spain.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
63
Sweden.
'Wishing to avoid double taxation on income and property taxes'.
64
Switzerland.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
65
Thailand.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, and to further develop and facilitate their economic relationship."
66
Tunisia.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, and to promote and strengthen economic relations between the two countries."
67
Turkey.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, and to further develop and facilitate their relationship".
68
Ukraine.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and wealth taxes, confirming its commitment to develop and deepen its economic relations."
69
United Arab Emirates.
'Wishing to promote their economic relations by concluding a convention to prevent double taxation and prevent tax evasion in the area of income taxes,'.
70
United Kingdom.
‘The Republic of Hungary and the United Kingdom of Great Britain and Northern Ireland, wishing to conclude a convention to prevent double taxation and to prevent tax evasion on income and capital gains,’.
71
America.
‘The Government of the People's Republic of Hungary and the Government of the United States of America, wishing to further expand and facilitate their economic relations, have decided to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’.
72
America.
‘The Government of the Republic of Hungary and the Government of the United States of America, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’.
73
Uruguay.
'Wishing to conclude a convention to prevent double taxation on income and property taxes'.
74
Vietnam.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
Notification of conventions included in the list that do not contain the text of the Preamble agreed upon in the Convention.
For the purposes of Article 6.6 of the Convention, Hungary considers that the following conventions do not contain in the Preamble reference to its desire to develop its economic relations or to strengthen cooperation in tax matters.
Number of the agreement listed
Other Contracting Jurisdiction
4
Austria.
9
Bosnia and Herzegovina.
12
Canada.
14
Croatia.
15
Czech Republic.
17
Denmark.
19
Estonia.
20
Finland.
24
Greece.
25
Hong Kong.
32
Japan.
36
Latvia.
37
Liechtenstein.
38
Lithuania.
41
Malta.
42
Mexico.
45
Northern Macedonia.
49
Philippines.
51
Portugal.
54
Russia.
56
Saudi Arabia.
57
Serbia.
58
Singapore.
59
Slovak Republic.
60
Slovenia.
63
Sweden.
64
Switzerland.
66
Tunisia.
67
Turkey.
70
United Kingdom.
72
America.
74
Vietnam.
Article 7. Prevent the misuse of conventions.
Notification of choice of optional provisions.
For the purposes of Article 7.17(b) of the Convention, Hungary opts to apply Article 7.4.
Notification of existing provisions in the conventions included in the list.
For the purposes of Article 7.17(a) of the Convention, Hungary considers that the following conventions are not subject to any reservation under Article 7.15(b) and contain provisions of those described in Article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other contracting jurisdictions
Provision
6
Bahrain.
Article 27
30
Israel.
Article 25
33
Kazakhstan.
Article 11.8, article 12.7.
37
Liechtenstein.
Article 28
42
Mexico.
Article 22(1) and Article 22(2)
47
Oman.
Article 28
56
Saudi Arabia.
Article 28
64
Switzerland.
Protocol 3.
68
Ukraine.
Article 11.7, article 12.6.
70
United Kingdom.
Article 10(6), Article 11(5), Article 12.5, Article 21(4).
Article 8. Transactions with dividends.
Reservation.
Under article 8.3 (a) of the Convention, Hungary reserves the right not to apply any of the provisions of article 8 to its Covered Tax Agreements.
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Reservation.
For the purposes of Article 9.6(a) of the Convention, Hungary reserves the right not to apply Article 9.1 to its Covered Tax Agreements.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservation.
Under article 10.5 (a) of the Convention, Hungary reserves the right not to apply any of the provisions of article 10 to its Covered Tax Agreements.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Under Article 11(3)(a) of the Convention, Hungary reserves the right not to apply any of the provisions of Article 11 to its Covered Tax Agreements.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Reservation.
Under article 12.4 of the Convention, Hungary reserves the right not to apply any of the provisions of article 12 to its Covered Tax Agreements.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Reservation.
Under article 13.6 (a) of the Convention, Hungary reserves the right not to apply any of the provisions of article 13 to its Covered Tax Agreements.
Article 14. Fragmentation of contracts.
Reservation.
Under article 14(3)(a) of the Convention, Hungary reserves the right not to apply any of the provisions of article 14 to its Covered Tax Agreements.
Article 15. Definition of a person closely linked to an undertaking.
Reservation.
Under article 15.2 of the Convention, Hungary reserves the right not to apply any of the provisions of article 15 to its Covered Tax Agreements by the reservations described in articles 12.4, 13.6 (a) or 13.6 (c) and 14.3 (a).
Article 16. Mutual agreement procedure.
Reservation.
Pursuant to Article 16.5 (a) of the Convention, Hungary reserves the right not to apply the first sentence of Article 16.1 to its Covered Tax Agreements, since it intends to meet the minimum standard for the improvement of dispute resolution under the OECD/G20 BEPS Package, ensuring that, under each of its Covered Tax Agreements (other than those allowing a person to submit a case to the competent authority of any of the contracting jurisdictions), where a person considers that actions taken by one or both contracting jurisdictions involve or may entail for him or her an imposition not in conformity with the provisions of the Covered Tax Agreement, he or she may, irrespective of the remedies provided for by the domestic law of those contracting jurisdictions, submit his or her case to the competent authority of the contracting jurisdiction of which he or she is resident or, where the case falls within the scope of a provision of a tax convention relating to non-discrimination on grounds of nationality, to the competent authority of the contracting jurisdiction of which he or she is a national; and the competent authority of that Contracting Jurisdiction shall institute a bilateral process of notification or consultation with the competent authority of the other Contracting Jurisdiction in cases where the competent authority to which the request for mutual agreement procedure was submitted does not consider the objection raised by the taxpayer to be justified.
Notification of existing provisions in the conventions included in the list.
For the purposes of Article 16(6)(b)(i) of the Convention, Hungary considers that the following conventions contain a provision whereby the cases to which the first sentence of Article 16(1) applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other contracting jurisdictions
Provision
12
Canada.
Article 25(1), second sentence.
28
Indonesia.
Article 25(1), second sentence.
49
Philippines.
Article 24(1), second sentence.
51
Portugal.
Article 25(1), second sentence.
For the purposes of Article 16.6(b)(ii) of the Convention, Hungary considers that the following conventions contain a provision whereby cases to which the first sentence of Article 16.1 applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other contracting jurisdictions
Provision
1
Albania.
Article 26(1), second sentence.
2
Armenia.
Article 25(1), second sentence.
3
Australia.
Article 25(1), second sentence.
5
Azerbaijan.
Article 25(1), second sentence.
6
Bahrain.
Article 24(1), second sentence.
7
Belarus.
Article 26(1), second sentence.
8
Belgium.
Article 25(1), second sentence.
9
Bosnia and Herzegovina.
Article 25(1), second sentence.
11
Bulgaria.
Article 26(1), second sentence.
13
China.
Article 25(1), second sentence.
14
Croatia.
Article 25(1), second sentence.
15
Czech Republic.
Article 25(1), second sentence.
16
Cyprus.
Article 26(1), second sentence.
17
Denmark.
Article 23(1), second sentence.
18
Egypt.
Article 25(1), second sentence.
19
Estonia.
Article 25(1), second sentence.
20
Finland.
Article 25(1), second sentence.
21
France.
Article 26(1), second sentence.
22
Georgia.
Article 26(1), second sentence.
23
Germany.
Article 24(1), second sentence.
24
Greece.
Article 26(1), second sentence.
25
Hong Kong.
Article 23(1), second sentence.
26
Iceland.
Article 24(1), second sentence.
27
India.
Article 25(1), second sentence.
29
Ireland.
Article 25(1), second sentence.
30
Israel.
Article 26(1), second sentence.
31
Italy.
Article 26(1), second sentence.
32
Japan.
Article 25(1), second sentence.
33
Kazakhstan.
Article 25(1), second sentence.
34
Korea.
Article 25(1), second sentence.
35
Kuwait.
Article 25(1), second sentence.
36
Latvia.
Article 25(1), second sentence.
37
Liechtenstein.
Article 25(1), second sentence.
38
Lithuania.
Article 25(1), second sentence.
39
Luxembourg.
Article 25(1), second sentence.
40
Malaysia.
Article 25(1), second sentence.
41
Malta.
Article 25(1), second sentence.
42
Mexico.
Article 25(1), second sentence.
43
Morocco.
Article 25(1), second sentence.
44
The Netherlands.
Article 26(1), second sentence.
45
Northern Macedonia.
Article 26(1), second sentence.
47
Oman.
Article 25(1), second sentence.
48
Pakistan.
Article 26(1), second sentence.
50
Poland.
Article 26(1), second sentence.
52
Qatar.
Article 24(1), second sentence.
53
Romania.
Article 27(1), second sentence.
54
Russia.
Article 25(1), second sentence.
55
San Marino.
Article 24(1), second sentence.
56
Saudi Arabia.
Article 25(1), second sentence.
57
Serbia.
Article 26(1), second sentence.
58
Singapore.
Article 26(1), second sentence.
59
Slovak Republic.
Article 25(1), second sentence.
60
Slovenia.
Article 25(1), second sentence.
61
South Africa.
Article 25(1), second sentence.
62
Spain.
Article 26(1), second sentence.
63
Sweden.
Article 25(1), second sentence.
64
Switzerland.
Article 25(1), second sentence.
65
Thailand.
Article 25(1), second sentence.
66
Tunisia.
Article 24(1), second sentence.
68
Ukraine.
Article 25(1), second sentence.
69
United Arab Emirates.
Article 25(1), second sentence.
73
Uruguay.
Article 26(1), second sentence.
74
Vietnam.
Article 25(1), second sentence.
Notification of listed conventions that do not contain certain provisions.
For the purposes of Article 16.6(c)(i) of the Convention, Hungary considers that the following conventions do not contain provisions of those described in Article 16.4(b)(i).
Number of the agreement listed
Other Contracting Jurisdiction
42
Mexico.
For the purposes of Article 16.6(c)(ii) of the Convention, Hungary considers that the following conventions do not contain provisions of those described in Article 16.4(b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
4
Austria.
8
Belgium.
10
Brazil.
12
Canada.
18
Egypt.
42
Mexico.
49
Philippines.
51
Portugal.
53
Romania.
62
Spain.
64
Switzerland.
65
Thailand.
67
Turkey.
70
United Kingdom.
72
America.
For the purposes of Article 16.6(d)(i) of the Convention, Hungary considers that the following convention does not contain any provision of those described in Article 16.4(c)(i).
Number of the agreement listed
Other Contracting Jurisdiction
3
Australia.
21
France.
For the purposes of Article 16.6(d)(ii) of the Convention, Hungary considers that the following conventions do not contain provisions of those described in Article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
3
Australia.
8
Belgium.
10
Brazil.
Article 17. Correlative adjustments.
Reservation.
Under Article 17(3)(a) of the Convention, Hungary reserves the right not to apply any of the provisions of Article 17 to its Covered Tax Agreements which already contain provisions of those described in Article 17.2. The following Conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other contracting jurisdictions
Provision
1
Albania.
Article 9.2.
2
Armenia.
Article 9.2.
3
Australia.
Article 9.3.
5
Azerbaijan.
Article 9.2.
6
Bahrain.
Article 9.2.
7
Belarus.
Article 9.2.
11
Bulgaria.
Article 9.2.
12
Canada.
Article 9.2.
17
Denmark.
Article 9.2.
18
Egypt.
Article 9.2.
22
Georgia.
Article 9.2.
23
Germany.
Article 9.2.
25
Hong Kong.
Article 9.2.
26
Iceland.
Article 9.2.
27
India.
Article 9.2.
29
Ireland.
Article 9.2.
35
Kuwait.
Article 9.2.
37
Liechtenstein.
Article 9.2.
39
Luxembourg.
Article 9.2.
41
Malta.
Article 9.3.
42
Mexico.
Article 9.2.
44
The Netherlands.
Article 9.2.
45
Northern Macedonia.
Article 9.2.
47
Oman.
Article 9.2.
48
Pakistan.
Article 9.2.
49
Philippines.
Article 8.2.
51
Portugal.
Article 9.2.
52
Qatar.
Article 9.2.
55
San Marino.
Article 9.2.
56
Saudi Arabia.
Article 9.2.
60
Slovenia.
Article 9.2.
61
South Africa.
Article 9.2.
63
Sweden.
Article 9.2.
64
Switzerland.
Article 9.2.
67
Turkey.
Article 9.2.
69
United Arab Emirates.
Article 10.2.
70
United Kingdom.
Article 9.2.
72
America.
Article 9.2.
Article 18. Option for the implementation of Part VI.
Notification of choice of optional provisions.
For the purposes of Article 18 of the Convention, Hungary chooses to apply Part VI.
Article 19. Binding and binding arbitration.
Reservation.
Under article 19.12 of the Convention, Hungary reserves the right to apply the following rules in relation to its Covered Tax Agreements, notwithstanding the remaining provisions of article 19:
(a) Any matter not resolved after mutual agreement procedure falling within the scope of arbitration provided for in the Convention shall not be the subject of such arbitration where a court or administrative tribunal of any of the Contracting Jurisdictions has previously ruled on that matter;
(b) if, at any time after the request for arbitration and before the arbitral commission has issued its decision to the competent authorities of the Contracting Jurisdictions, a court or administrative tribunal of one of the Contracting Jurisdictions decides on the matter, the arbitral proceedings shall be concluded.
Article 23. Type of arbitral proceedings.
Reservation.
Under article 23.2 of the Convention, Hungary reserves the right not to apply article 23.1 to its Covered Tax Agreements for the purposes of the application of article 23.1.
Article 24. Agreement on a different resolution.
Notification of choice of optional provisions.
For the purposes of Article 24.1 of the Convention, Hungary chooses to apply Article 24.2.
Article 28. Reservations.
Reservation concerning the scope of the arbitration.
Under article 28(2)(a) of the Convention, Hungary formulates the following reservations with regard to the scope of cases eligible for arbitration under Part VI.
1. Hungary reserves the right to exclude from the scope of Part VI all cases falling within the scope of application of the Convention on the Abolition of Double Taxation in the Event of Correction of the Benefits of Associated Enterprises (90/436/EEC), as in force, or of any subsequent rules replacing, modifying or updating it.
2. Hungary reserves the right to exclude from the scope of Part VI all cases falling within the scope of the Council Directive (EU) 2017/1852 of 18 October 2017 on mechanisms for the resolution of tax disputes in the European Union, or any subsequent rules replacing, amending or updating it.
3. Hungary reserves the right to exclude from the scope of Part VI, by deciding, in each particular case, those cases where the imposition of sanctions is due to adjustments of income or assets constituting tax fraud, wilful breach or gross negligence, in accordance with the rules of Hungarian law provided for in Article 41/J, paragraph 12, of Law XXXVII of 2013, on certain rules of international administrative cooperation in the field of taxes and other public obligations. Any subsequent rules replacing, modifying or updating those rules shall be included in this reservation. Hungary shall notify the Depositary of all such subsequent rules.
4. Hungary reserves the right to exclude from the scope of Part VI all cases which, in agreement with the competent authorities of both Contracting Jurisdictions, are not subject to arbitration. This shall be agreed before the date on which the arbitral proceedings have otherwise commenced and shall be notified to the person submitting the case.
5. Hungary reserves the right to exclude from the scope of Part VI all cases concerning disputes over income or wealth gained in fiscal years that had commenced before 1 January 2018.
Article 35. Date of effect.
Notification of choice of optional provisions.
Pursuant to Article 35(3) of the Convention and solely for the purposes of applying Articles 35(1)(b) and 35(5)(b) thereof, Hungary chooses to replace the term ‘exercises starting from the end of a period’ by a reference to ‘exercises beginning from 1 January of the year beginning from the end of a period’.
Reservation.
For the purposes of Article 35.6 of the Convention, Hungary reserves the right not to apply Article 35.4 to its Covered Tax Agreements.
Article 36. Date of effect of Part VI.
Reservation.
Under article 36.2, Hungary reserves the right to apply Part VI to cases submitted to the competent authority of a Contracting Jurisdiction before the last of the dates on which this Convention enters into force for each of the Contracting Jurisdictions of the Tax Convention covered by the Convention only to the extent that the competent authorities of both Contracting Jurisdictions agree that it will apply to such specific cases.
India
Reservations and notifications made by India at the time of deposit of the instrument of ratification, pursuant to articles 28.5 and 29.1 of the Convention
Article 2. Interpretation of terms.
Notification. Conventions covered by the Multilateral Convention.
In accordance with Article 2.1(a)(ii) of the Convention, India wishes the following conventions to be covered by the Convention:
N.º
Title
Another contracting jurisdiction.
Original/ Instrument amending
Date of signature
Date of entry into force
1
Agreement between the Government of the Republic of India and the Republic of Albania to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Albania.
Original.
08.07.2013
04.12.2013
2
Convention between the Government of the Republic of India and the Government of the Republic of Armenia to prevent double taxation and prevent tax evasion in the area of income taxes
(10)
.
Armenia.
Original.
31.10.2003
09.09.2004
1
Instrument amending (a).
27.01.2016
14.06.2017
3
Agreement between the Government of the Republic of India and the Government of Australia to prevent double taxation and to prevent tax evasion of income taxes.
Australia.
Original.
25.07.1991
30.12.1991
Instrument amending (a).
16.12.2011
02.04.2013
4
Agreement between the Government of the Republic of India and the Government of the Republic of Austria to prevent double taxation and to prevent tax evasion in respect of income taxes.
Austria.
Original.
08.11.1999
05.09.2001
Instrument amending (a).
06.02.2017
N. p.
5
Agreement between the Government of the Republic of India and the Government of the People's Republic of Bangladesh to prevent double taxation and prevent tax evasion in respect of income taxes.
Bangladesh.
Original.
27-08-1991
27-05-1992
Instrument amending (a).
16-02-2013
13-06-2013
6
Agreement between the Government of the Republic of India and the Republic of Belarus to prevent double taxation and to prevent tax evasion in respect of income and property taxes (patrimony).
Belarus (Part of the USSR).
Original.
27.09.1997
17.07.1998
Instrument amending (a).
03.06.2015
19.11.2015
7
Agreement between the Government of the Republic of India and the Government of the Kingdom of Belgium to prevent double taxation and to prevent tax evasion in respect of income taxes.
Belgium.
Original.
26.04.1993
01.10.1997
Instrument amending (a).
09.03.2017
N. p.
8
Agreement between the Government of the Republic of India and the Royal Government of Bhutan to avoid double taxation and prevent tax evasion of income taxes.
Bhutan.
Original.
04-03-2013
17-07-2014
9
Agreement between India and Botswana to prevent double taxation and prevent tax evasion in the area of income taxes.
Botswana.
Original.
08-12-2006
30-01-2008
10
Agreement between the Government of the Republic of India and the Government of the Federative Republic of Brazil to prevent double taxation and prevent tax evasion in the area of income taxes.
Brazil.
Original.
26.04.1988
11.03.1992
Instrument amending (a).
15.10.2013
06.08.2017
11
Agreement between the Government of the Republic of India and the Government of the Republic of Bulgaria to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Bulgaria.
Original.
26.05.1994
23.06.1995
12
Agreement between the Government of the Republic of India and the Government of Canada to prevent double taxation and prevent tax evasion of income and property taxes.
Canada.
Original.
11.01.1996
06.05.1997
13
Agreement between the Government of the Republic of India and the Government of the Republic of Colombia to prevent double taxation and to prevent tax evasion in respect of income taxes.
Colombia.
Original.
13.05.2011
07.07.2014
14
Convention between the Government of the Republic of India and the Government of the Republic of Croatia to prevent double taxation and prevent tax evasion in respect of income taxes
(11)
.
Croatia.
Original.
12.02.2014
06.02.2015
2
15
Convention and Protocol between the Government of the Republic of India and the Government of the Republic of Cyprus to prevent double taxation and prevent tax evasion in respect of income taxes.
Cyprus.
Original.
18.11.2016
14.12.2016
16
Agreement between the Government of the Republic of India and the Government of the Czech Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Czech Republic.
Original.
01.10.1998
27.09.1999
17
Convention between the Republic of India and the Kingdom of Denmark to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Denmark.
Original.
08.03.1989
13.06.1989
Instrument amending (a).
10.10.2013
01.02.2015
18
India-Egypt Convention on the Prevention of Double Taxation and the Prevention of Tax Evasion on Income Taxes.
Egypt.
Original.
20-02-1969
30-09-1969
19
Convention between the Republic of India and the Republic of Estonia to prevent double taxation and prevent tax evasion in respect of income taxes.
Estonia.
Original.
19.09.2011
20.06.2012
20
Convention between India and Ethiopia to prevent double taxation and prevent tax evasion in the area of income taxes and capital gains.
Ethiopia.
Original.
25-05-2011
15-10-2012
21
Agreement between the Government of the Republic of India and the Government of Fiji to prevent double taxation and prevent tax evasion of income taxes.
Fiji.
Original.
30.01.2014
15.05.2014
22
Convention and Protocol between the Republic of India and the Republic of Finland to prevent double taxation and prevent tax evasion in respect of income taxes.
Finland.
Original.
15.01.2010
19.04.2010
23
Agreement between the Government of the Republic of India and the Government of the French Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
France.
Original.
29.09.1992
01.08.1994
24
Convention between the Government of the Republic of India and the Government of Georgia to Prevent Double Taxation of Income and Property.
Georgia.
Original.
24.08.2011
08.12.2011
25
Convention between the Republic of India and the Federal Republic of Germany on the avoidance of double taxation on income and property.
Germany.
Original.
19.06.1995
26.10.1996
26
Agreement between the Government of the Republic of India and the Government of Greece to prevent double taxation on income.
Greece.
Original.
11.02.1965
17.03.1967
27
Agreement between the Government of the Republic of India and the Government of the Hong Kong Special Administrative Region of the People ' s Republic of China to prevent double taxation and to prevent tax evasion of income taxes.
Hong Kong.
Original.
19.03.2018
30.11.2018
28
Agreement between the Government of India and the Government of Hungary to prevent double taxation and prevent tax evasion in the area of income taxes.
Hungary.
Original.
03.11.2003
04.03.2005
29
Convention between the Republic of India and the Government of Iceland to prevent double taxation and prevent tax evasion in the area of income taxes.
Iceland.
Original.
23.11.2007
21.12.2007
30
Agreement between the Government of the Republic of India and the Government of the Republic of Indonesia to prevent double taxation and to prevent tax evasion of income taxes.
Indonesia.
Original.
27-07-2012
05-02-2016
31
Agreement between the Government of the Republic of India and the Government of Ireland to prevent double taxation and prevent tax evasion in respect of income taxes and capital gains
(12)
.
Ireland.
Original.
06.11.2000
26.12.20013
32
Convention between the Republic of India and the State of Israel to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Israel.
Original.
29-01-1996
15-05-1996
Instrument amending (a).
14-10-2015
19-12-2016
33
Agreement between the Government of the Republic of India and the Government of the Italian Republic to prevent double taxation and to prevent tax evasion in respect of income taxes.
Italy.
Original.
19.02.1993
23.11.1995
34
Agreement between the Government of the Republic of India and the Government of Japan to prevent double taxation and to prevent tax evasion of income taxes.
Japan.
Original.
07.03.1989
29.12.1989
Instrument amending (a).
24.02.2006
28.06.2006
Instrument amending (b).
11.12.2015
29.10.2016
35
Agreement between the Government of the Republic of India and the Government of the Hashemite Kingdom of Jordan to prevent double taxation and prevent tax evasion in respect of income taxes.
Jordan.
Original.
20-04-1999
16-10-1999
36
Agreement between the Government of the Republic of India and the Government of the Republic of Kazakhstan to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Kazakhstan.
Original.
09-12-1996
02-10-1997
Instrument amending (a).
06-01-2017
12-03-2018
37
Agreement between India and Kenya to prevent double taxation and prevent tax evasion in the area of income taxes.
Kenya.
Original.
11-07-2016
30-08-2017
38
Agreement between the Government of the Republic of India and the Government of the Republic of Korea to prevent double taxation and prevent tax evasion in respect of income taxes.
Korea.
Original.
18-05-2015
12-09-2016
39
Agreement between the Government of the Republic of India and the Government of the State of Kuwait to prevent double taxation and prevent tax evasion in respect of income taxes.
Kuwait.
Original.
15-06-2006
17-10-2007
Instrument amending (a).
15-01-2017
26-03-2018
40
Agreement between the Government of the Republic of India and the Government of the Kyrgyz Republic to prevent double taxation and prevent tax evasion in respect of income taxes.
Kyrgyz Republic.
Original.
13-04-1999
10-01-2001
41
Agreement between the Government of the Republic of India and the Government of the Republic of Latvia to prevent double taxation and to prevent tax evasion in respect of income taxes.
Latvia.
Original.
18.09.2013
28.12.2013
42
Agreement between the Government of India and Libya to prevent double taxation and prevent tax evasion in the area of income taxes.
Libya.
Original.
02-03-1981
01-07-1982
43
Convention and its Protocol between the Government of the Republic of India and the Government of the Republic of Lithuania to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Lithuania.
Original.
26.07.2011
10.07.2012
44
Agreement between the Government of the Republic of India and the Government of the Grand Duchy of Luxembourg to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Luxembourg.
Original.
02.06.2008
09.07.2009
45
Convention between the Government of the Republic of India and the Government of the Republic of Macedonia to prevent double taxation and to prevent tax evasion in respect of income taxes.
Macedonia.
Original.
17.12.2013
12.09.2014
46
Agreement between the Government of the Republic of India and the Government of Malaysia to prevent double taxation and to prevent tax evasion of income taxes.
Malaysia.
Original.
09-05-2012
26-12-2012
47
Agreement between the Government of the Republic of India and the Government of the Republic of Malta to prevent double taxation and to prevent tax evasion in respect of income taxes.
Malta.
Original.
08.04.2013
07-02-2014
48
Agreement between the Government of the Republic of India and the Government of Mauritius to prevent double taxation and prevent tax evasion of income taxes.
Mauritius.
Original.
24.08.1982
06.12.1983
Instrument amending (a).
10.05.2016
19.07.2016
49
Agreement and Protocol between the Government of the Republic of India and the Government of the United Mexican States to prevent double taxation and prevent tax evasion in respect of income taxes.
Mexico.
Original.
10.09.2007
01.02.2010
50
Convention between the Government of the Republic of India and the Government of Mongolia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Mongolia.
Original.
22-02-1994
29-03-1996
51
Convention between the Republic of India and the Council of Ministers of Serbia and Montenegro to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Montenegro.
Original.
08.02.2006
23.09.2008
52
Convention between the Republic of India and the Kingdom of Morocco to prevent double taxation and to prevent tax evasion in the area of income taxes.
Morocco.
Original.
30.10.1998
20.02.2000
Instrument amending (a).
08.08.2013
N. p.
53
Agreement between the Government of the Republic of India and the Government of the Republic of Mozambique to prevent double taxation and prevent tax evasion in respect of income taxes.
Mozambique.
Original.
30.09.2010
28.02.2011
54
Agreement between the Government of the Republic of India and the Government of the Union of Myanmar to prevent double taxation and to prevent tax evasion in respect of income taxes.
Myanmar.
Original.
02-04-2008
30-01-2009
55
Agreement between the Government of the Republic of India and the Government of the Republic of Namibia to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Namibia.
Original.
15.02.1997
22.01.1999
56
Agreement between the Government of the Republic of India and the Government of Nepal to prevent double taxation and prevent tax evasion of income taxes.
Nepal.
Original.
27-11-2011
16-03-2012
57
Agreement between the Government of the Republic of India and the Kingdom of the Netherlands to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
The Netherlands.
Original.
30.07.1988
21.01.1989
Instrument amending (a).
10.05.2012
02.11.2012
58
Convention between the Republic of India and the Government of New Zealand to prevent double taxation and to prevent tax evasion in respect of income taxes
(13)
.
New Zealand.
Original.
17.10.1986
03.12.1986
Instrument amending (a).
29.08.1996
09.01.1997
Instrument amending (b).
21.06.1999
30.12.19994
Instrument amending (c).
26.10.2016
07.09.2017
59
Convention between the Republic of India and the Kingdom of Norway to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Norway.
Original.
02.02.2011
20.12.2011
60
Convention between the Republic of India and the Sultanate of Oman to prevent double taxation and prevent tax evasion in respect of income taxes.
Oman.
Original.
02-04-1997
03-06-1997
61
Convention between the Republic of India and the Republic of the Philippines to prevent double taxation and to prevent tax evasion of income taxes.
Philippines.
Original.
12-02-1990
21-03-1994
62
Agreement between the Government of the Republic of India and the Government of the People's Republic of Poland to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Poland.
Original.
21.06.1989
26.10.1989
Instrument amending (a).
29.01.2013
01.06.2014
63
Agreement between the Government of the Republic of India and the Government of the Portuguese Republic to prevent double taxation and prevent tax evasion in the area of income taxes
(14)
.
Portugal.
Original.
11.09.1998
30.04.20005
Instrument amending (a).
24.06.2017
08.08.2018
64
Agreement between the Government of the Republic of India and the Government of the State of Qatar to prevent double taxation and to prevent tax evasion in respect of income taxes.
Qatar.
Original.
07-04-1999
15-01-2000
65
Convention between the Republic of India and Romania to prevent double taxation and prevent tax evasion in the area of income taxes.
Romania.
Original.
08.03.2013
16.12.2013
66
Agreement between the Government of the Republic of India and the Government of the Russian Federation to prevent double taxation of income taxes.
Russia.
Original.
25.03.1997
11.04.1998
67
Agreement between the Government of the Republic of India and the Government of the Kingdom of Saudi Arabia to prevent double taxation and to prevent tax evasion in respect of income taxes.
Saudi Arabia.
Original.
25-01-2006
01-11-2006
68
Convention between the Republic of India and the Council of Ministers of Serbia and Montenegro to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Serbia.
Original.
08.02.2006
23.09.2008
69
Agreement between the Government of the Republic of India and the Government of the Republic of Singapore to prevent double taxation and prevent tax evasion of income taxes.
Singapore.
Original.
24-01-1994
27-05-1994
Instrument amending (a).
29-06-2005
01-08-2005
Instrument amending (b).
24-06-2011
01-09-2011
Instrument amending (c).
30-12-2016
27/02/2017
70
Agreement between the Government of India and the Government of the Socialist Republic of Czechoslovakia to prevent double taxation and prevent tax evasion in the area of income taxes.
Slovak Republic.
Original.
27.01.1986
13.03.1987
71
Convention between the Republic of India and the Republic of Slovenia to prevent double taxation and prevent tax evasion in the area of income taxes.
Slovenia.
Original.
13.01.2003
17.02.2005
Instrument amending (a).
17.5.2016
21.12.2016
72
Agreement between the Government of the Republic of India and the Government of the Republic of South Africa to prevent double taxation and to prevent tax evasion in respect of income taxes.
South Africa.
Original.
04.12.1996
28.11.1997
Instrument amending (a).
26.7.2013
26.11.2014
73
Convention between the Republic of India and the Kingdom of Spain to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Spain.
Original.
08.02.1993
12.01.1995
Instrument amending (a).
26.10.2012
N. p.
74
Agreement between the Government of the Republic of India and the Government of the Democratic Socialist Republic of Sri Lanka to prevent double taxation and prevent tax evasion of income taxes.
Sri Lanka.
Original.
22-01-2013
22-10-2013
75
Agreement between the Government of the Republic of India and the Government of the Republic of Sudan to prevent double taxation and to prevent tax evasion in respect of income taxes.
Sudan.
Original.
22.10.2003
15.04.2004
76
Convention between the Republic of India and the Government of the Kingdom of Sweden to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Sweden.
Original.
24.06.1997
25.12.1997
Instrument amending (a).
07.02.2013
16.08.2013
77
Agreement between the Government of India and the Swiss Confederation to avoid double taxation and prevent tax evasion in the area of income taxes.
Swiss Confederation.
Original.
02.11.1994
29.12.1994
Instrument amending (a).
16.02.2000
20.12.2000
Instrument amending (b).
30.08.2010
07.10.2011
78
Agreement between the Government of the Republic of India and the Government of the Syrian Arab Republic to prevent double taxation and to prevent tax evasion of income taxes.
Syria.
Original.
18-06-2008
10-11-2008
79
Agreement between the Government of the Republic of India and the Government of the Republic of Tajikistan to prevent double taxation and to prevent tax evasion in respect of income taxes.
Tajikistan.
Original.
20-11-2008
10-04-2009
Instrument amending (a).
17-12-2016
20-02-2018
80
Agreement between the Government of the Republic of India and the Government of the United Republic of Tanzania to prevent double taxation and prevent tax evasion in respect of income taxes.
Tanzania.
Original.
27.05.2011
12.12.2011
81
Agreement between the Government of the Republic of India and the Government of the Kingdom of Thailand to Prevent Double Taxation and Tax Evasion in Income Tax
(15)
.
Thailand.
Original.
29-06-2015
13-10-20156
82
Agreement between the Government of the Republic of India and the Government of the Republic of Trinidad and Tobago to prevent double taxation and to prevent tax evasion in respect of income taxes.
Trinidad and Tobago.
Original.
08.02.1999
13.10.1999
83
Convention between the Government of the Republic of India and the Republic of Turkey to prevent double taxation and prevent tax evasion in respect of income taxes
(16)
.
Turkey.
Original.
31.01.1995
01.02.19977
84
Convention between the Government of the Republic of India and the Government of Turkmenistan to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Turkmenistan.
Original.
25-02-1997
07-07-1997
85
Agreement between the Government of the Republic of India and the Government of the Republic of Uganda to prevent double taxation and to prevent tax evasion of income taxes.
Uganda.
Original.
30.04.2004
27.08.2004
86
Convention between the Government of the Republic of India and the Government of Ukraine to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Ukraine.
Original.
07.04.1999
31.10.2001
87
Agreement between the Government of the Republic of India and the Government of the Republic of Kazakhstan to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
United Arab Emirates.
Original.
29-04-1992
22-09-1993
Instrument amending (a).
26-03-2007
03-10-2007
Instrument amending (b).
16-04-2012
12-03-2013
88
Convention between the Government of the Republic of India and the Government of the United Kingdom of Great Britain and Northern Ireland to Prevent Double Taxation and Tax Evasion in Income Tax
(17)
.
United Kingdom.
Original.
25.01.1993
26.10.19938
Instrument amending (a).
30.10.2012
27.12.2013
89
Agreement between the Government of the Republic of India and the Eastern Republic of Uruguay to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Uruguay.
Original.
08.09.2011
21.06.2013
90
Agreement between the Government of the Republic of India and the Government of the United States of America to prevent double taxation and to prevent tax evasion of income taxes.
United States.
Original.
12.09.1989
18.12.1990
91
Convention between the Government of the Republic of India and the Government of the Republic of Uzbekistan to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Uzbekistan.
Original.
29-07-1993
25-01-1994
Instrument amending (a).
11-04-2012
20-07-2012
92
Agreement between the Republic of India and the Socialist Republic of Vietnam to prevent double taxation and prevent tax evasion in the area of income taxes.
Vietnam.
Original.
07-09-1994
02-02-1995
Instrument amending (a).
03-09-2016
21-02-2017
93
Agreement between the Government of the Republic of India and the Government of Zambia to prevent double taxation and to prevent tax evasion of income taxes.
Zambia.
Original.
05.06.1981
18.01.1984
(10)
India understands that Armenia considers that the Convention entered into force on 01.04.2004.
(11)
India understands that Croatia considers that the Convention entered into force on 11.02.2015.
(12)
India understands that Ireland considers that the Convention entered into force on 27.12.2001.
(13)
India understands that New Zealand considers that the Second Protocol entered into force on 17/12/1999.
(14)
India understands that Portugal considers that the Convention entered into force on 5.4.2000.
(15)
India understands that Thailand considers that the treaty entered into force on 05/01/2016.
(16)
India understands that Turkey considers that the Convention entered into force on 30.12.1996.
(17)
India understands that the United Kingdom considers that the Convention entered into force on 25.10.1993.
Article 3. Transparent entities.
Reservation.
Under article 3.5 (a) of the Convention, India reserves the right not to apply any of the provisions of article 3 to its Covered Tax Agreements by the Convention.
Article 4. Entities with double residence.
Notification of existing provisions in the listed conventions.
Pursuant to Article 4.4 of the Convention, India considers that the following conventions contain any of the provisions described in Article 4.2 that are not subject to any of the reservations provided for in Article 4.3(b) to (d). The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 4.3.
2
Armenia.
Article 4.3.
3
Australia.
Article 4.3.
4
Austria.
Article 4.3.
5
Bangladesh.
Article 4.3.
6
Belarus.
Article 4.3.
7
Belgium.
Article 4.3.
8
Bhutan.
Article 4.3.
9
Botswana.
Article 4.3.
10
Brazil.
Article 4.3.
11
Bulgaria.
Article 4.3.
12
Canada.
Article 4.3.
13
Colombia.
Article 4.3.
14
Croatia.
Article 4.3.
15
Cyprus.
Article 4.3.
16
Czech Republic.
Article 4.3.
17
Denmark.
Article 4.3.
18
Egypt.
Article 4.3.
19
Estonia.
Article 4.3.
20
Ethiopia.
Article 4.3.
21
Fiji.
Article 4.3.
22
Finland.
Article 4.3.
23
French.
Article 4.3.
24
Georgia.
Article 4.3.
25
Germany.
Article 4.3.
27
Hong Kong.
Article 4.3.
28
Hungary.
Article 4.3.
29
Iceland.
Article 4.3.
30
Indonesia.
Article 4.3.
31
Ireland.
Article 4.3.
32
Israel.
Article 4.3.
33
Italy.
Article 4.3.
34
Japan.
Article 4.2.
35
Jordan.
Article 4.3.
36
Kazakhstan.
Article 4.3.
37
Kenya.
Article 4.3.
38
Korea.
Article 4.3.
39
Kuwait.
Article 4.4.
40
Kyrgyz Republic.
Article 4.3.
41
Latvia.
Article 4.3.
43
Lithuania.
Article 4.3.
44
Luxembourg.
Article 4.3.
45
Macedonia.
Article 4.3.
46
Malaysia.
Article 4.3.
47
Malta.
Article 4.3.
48
Mauritius.
Article 4.3.
49
Mexico.
Article 4.3.
50
Mongolia.
Article 4.3.
51
Montenegro.
Article 4.3.
52
Morocco.
Article 4.3.
53
Mozambique.
Article 4.3.
54
Myanmar.
Article 4.3.
55
Namibia.
Article 4.3.
56
Nepal.
Article 4.3.
57
The Netherlands.
Article 4.3.
58
New Zealand.
Article 4.3.
59
Norway.
Article 4.3.
60
Oman.
Article 4.3.
61
Philippines.
Article 4.3.
62
Poland.
Article 4.3.
63
Portugal.
Article 4.3.
64
Qatar.
Article 4.3.
65
Romania.
Article 4.3.
66
Russia.
Article 4.3.
67
Saudi Arabia.
Article 4.3.
68
Serbia.
Article 4.3.
69
Singapore.
Article 4.3.
70
Slovak Republic.
Article 4.3.
71
Slovenia.
Article 4.3.
72
South Africa.
Article 4.3.
73
Spain.
Article 4.3.
74
Sri Lanka.
Article 4.3.
75
Sudan.
Article 4.3.
76
Sweden.
Article 4.3.
77
Swiss Confederation.
Article 4.3.
78
Syria.
Article 4.3.
79
Tajikistan.
Article 4.3.
80
Tanzania.
Article 4.3.
81
Thailand.
Article 4.3.
82
Trinidad and Tobago.
Article 4.3.
83
Turkey.
Article 4.3.
84
Turkmenistan.
Article 4.3.
85
Uganda.
Article 4.3.
86
Ukraine.
Article 4.3.
87
United Arab Emirates.
Article 4.4.
88
United Kingdom.
Article 4.3.
89
Uruguay.
Article 4.3.
90
United States.
Articles 4.3 and 4.4.
91
Uzbekistan.
Article 4.3.
92
Vietnam.
Article 4.3.
93
Zambia.
Article 4.3.
Article 5. Application of methods to eliminate double taxation.
Notification of choice of optional provisions.
Under Article 5.10 of the Convention, India opts to apply Option C under Article 5.1.
Jurisdictions choosing Option C:
Under article 5.10 of the Convention, India considers that the following conventions contain one of the provisions described in article 5.7. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
11
Bulgaria.
Article 25(2) and 25(3)
18
Egypt.
Article 24(1) and 24(2).
26
Greece.
Article XVII(2) and XVII(4).
70
Slovak Republic.
Article 23(2) and 23(3)
Article 7. Measures to prevent the abuse of conventions.
Declaration of acceptance of a main purpose test as an interim measure.
Pursuant to Article 7.17(a) of the Convention, India declares that, while it agrees to apply Article 7.1 individually as an interim measure, it intends to adopt, to the extent possible and through bilateral negotiation, a benefit limitation clause that complements or replaces Article 7.1.
Notification of choice of optional provisions.
Under Article 7.17 (c) of the Convention, India opts to apply the simplified benefit provision under Article 7.6.
Notification of existing provisions in the listed conventions.
Under article 7.17 (a) of the Convention, India considers that the following conventions are not subject to the reservation provided for in article 7.15 (b) and contain any of the provisions described in article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 29.6.
8
Bhutan.
Articles 27(2) and 27(3)
13
Colombia.
Articles 28(2) and 28(3)
19
Estonia.
Articles 28(2) to 28(4).
20
Ethiopia.
Articles 28(2) and 28(3)
21
Fiji.
Articles 28(2) and 28(3)
22
Finland.
Articles 27.1 and 27.2.
24
Georgia.
Articles 30.2 to 30.4.
29
Iceland.
Article 24.6.
30
Indonesia.
Articles 24(2) and 24(3)
32
Israel.
Article 27.A.1.
36
Kazakhstan.
Article 28.A.2.
37
Kenya.
Articles 29(2) and 29(3)
38
Korea.
Article 28(2)
39
Kuwait.
Article 27
41
Latvia.
Article 28(1)
43
Lithuania.
Articles 30.1 and 30.2.
44
Luxembourg.
Articles 29(2) and 29(3)
45
Macedonia.
Articles 28(2) to 28(4).
46
Malaysia.
Articles 28(2) and 28(3)
47
Malta.
Articles 27(2) and 27(3)
49
Mexico.
Article 28.6.
53
Mozambique.
Article 28
54
Myanmar.
Articles 27.1 and 27.2.
56
Nepal.
Article 28
59
Norway.
Article 29
62
Poland.
Article 28. to.
65
Romania.
Article 27
74
Sri Lanka.
Article 28.6.
78
Syria.
Article 27
79
Tajikistan.
Article 28.6.
80
Tanzania.
Article 28.6.
87
United Arab Emirates.
Article 29
88
United Kingdom.
Article 28.C.
89
Uruguay.
Article 29.7.
91
Uzbekistan.
Articles 28(2) and 28(3)
Under article 7.17 of the Convention, India considers that the following conventions contain one of the provisions described in article 7.14. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Articles 29(1) to 29(5).
2
Armenia.
Article 28
29
Iceland.
Articles 24.1 to 24.5.
49
Mexico.
Articles 28(1) to 28(5).
74
Sri Lanka.
Articles 28(1) to 28(5).
79
Tajikistan.
Articles 28(1) to 28(5).
80
Tanzania.
Articles 28(1) to 28(5).
89
Uruguay.
Articles 29.2 to 29.6.
90
America.
Article 24
Article 8. Transactions with dividends.
Reservation.
According to Article 8.3(b)(iii) of the Convention, India reserves the right not to apply any of the provisions of Article 8 to its tax treaties falling within the scope of which the provisions described in Article 8.1 already include a minimum period of possession of more than 365 days. The following convention contains provisions falling within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
63
Portugal.
Article 10.2.
Notification of existing provisions in the conventions included in the list.
Pursuant to article 8.4 of the Convention, India considers that the following conventions contain any of the provisions described in article 8.1 that are not subject to any of the reservations provided for in article 8.3(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
5
Bangladesh.
Article 11(2)(a).
6
Belarus.
Article 10(2)(a).
9
Botswana.
Article 10(2)(a).
12
Canada.
Article 10(2)(a).
14
Croatia.
Article 10(2)(a).
17
Denmark.
Article 11(2)(a).
33
Italy.
Article 11(2)(a).
43
Lithuania.
Article 10(2)(a).
48
Mauritius.
Article 10(2)(a).
51
Montenegro.
Article 10.2.1.
56
Nepal.
Article 10(2)(a).
60
Oman.
Article 11(2)(a).
61
Philippines.
Article 11(2)(a).
64
Qatar.
Article 10(2)(a).
68
Serbia.
Article 10.2.1.
69
Singapore.
Article 10(2)(a).
70
Slovak Republic.
Article 10(2)(a).
71
Slovenia.
Article 10(2)(a).
78
Syria.
Article 10(2)(a).
79
Tajikistan.
Article 10(2)(a).
80
Tanzania.
Article 10(2)(a).
86
Ukraine.
Article 10(2)(a).
90
America.
Article 10(2)(a).
93
Zambia.
Article 10(2)(a).
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Notification of choice of optional provisions.
Under Article 9.8 of the Convention, India opts to apply Article 9.4.
Notification of existing provisions in the conventions included in the list.
Under article 9.7 of the Convention, India considers that the following conventions contain one of the provisions described in article 9.1. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
2
Armenia.
Article 13.4.
3
Australia.
Article 13.4.
4
Austria.
Article 13.4.
6
Belarus.
Article 13.4.
7
Belgium.
Article 13.4.
8
Bhutan.
Article 13.4.
9
Botswana.
Article 13.4.
11
Bulgaria.
Article 14.4.
13
Colombia.
Article 13.4.
14
Croatia.
Article 13.4.
15
Cyprus.
Article 13.4.
16
Czech Republic.
Article 13.4.
17
Denmark.
Article 14.4.
19
Estonia.
Article 13(2)
20
Ethiopia.
Article 13.4.
21
Fiji.
Article 13.4.
23
France.
Article 14.4.
24
Georgia.
Article 13.4.
27
Hong Kong.
Article 14.4.
28
Hungary.
Article 13(2)
29
Iceland.
Article 13.4.
30
Indonesia.
Article 13.4.
31
Ireland.
Article 13.4.
32
Israel.
Article 14.4.
33
Italy.
Article 14.4.
35
Jordan.
Article 13.4.
36
Kazakhstan.
Article 13.4.
37
Kenya.
Article 14.4.
38
Korea.
Article 13.4.
39
Kuwait.
Article 13.4.
40
Kyrgyz Republic.
Article 13.4.
41
Latvia.
Article 13.4.
44
Luxembourg.
Article 13.4.
45
Macedonia.
Article 13.4.
46
Malaysia.
Article 14.4.
49
Mexico.
Article 13.4.
50
Mongolia.
Article 13.4.
51
Montenegro.
Article 14.4.
52
Morocco.
Article 13.4.
53
Mozambique.
Article 13.4.
54
Myanmar.
Article 13.4.
55
Namibia.
Article 13.4.
56
Nepal.
Article 13.4.
57
The Netherlands.
Article 13.4.
58
New Zealand.
Article 13.4.
60
Oman.
Article 15.4.
61
Philippines.
Article 14.4.
62
Poland.
Article 14.4.
63
Portugal.
Article 13.4.
64
Qatar.
Article 13.4.
67
Saudi Arabia.
Article 13.4.
68
Serbia.
Article 14.4.
70
Slovak Republic.
Article 13.4.
71
Slovenia.
Article 13.4.
72
South Africa.
Article 13.4.
73
Spain.
Article 14.4.
74
Sri Lanka.
Article 13.4.
75
Sudan.
Article 13.4.
76
Sweden.
Article 13.4.
77
Swiss Confederation.
Article 13.4.
80
Tanzania.
Article 13.4.
81
Thailand.
Article 13.4.
82
Trinidad and Tobago.
Article 13.4.
83
Turkey.
Article 13.4.
84
Turkmenistan.
Article 13.4.
85
Uganda.
Article 13.4.
86
Ukraine.
Article 13.4.
87
United Arab Emirates.
Article 13.3.
89
Uruguay.
Article 13.4.
91
Uzbekistan.
Article 14.4.
92
Vietnam.
Article 14.4.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Notification of existing provisions in the conventions included in the list.
Under article 12.5 of the Convention, India considers that the following conventions contain any of the provisions described in article 12.3.a. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 5.5(a).
2
Armenia.
Article 5.5(a).
3
Australia.
Article 5.5(a).
4
Austria.
Article 5.5(a).
5
Bangladesh.
Article 5.4(a).
6
Belarus.
Article 5.4(a).
7
Belgium.
Article 5.4(a).
8
Bhutan.
Article 5.5(a).
9
Botswana.
Article 5.5(a).
10
Brazil.
Article 5.4.
11
Bulgaria.
Article 5.4(a).
12
Canada.
Article 5.4(a).
13
Colombia.
Article 5.5(a).
14
Croatia.
Article 5.6.a).
15
Cyprus.
Article 5.5(a).
16
Czech Republic.
Article 5.5(a).
17
Denmark.
Article 5.4(a).
18
Egypt.
Article 5.4.i).
19
Estonia.
Article 5.5(a).
20
Ethiopia.
Article 5.5(a).
21
Fiji.
Article 5.5(a).
22
Finland.
Article 5.5(a).
23
France.
Article 5.5(a).
24
Georgia.
Article 5.5(a).
25
Germany.
Article 5.5(a).
26
Greece.
Article II(1)(h)(dd)1.
27
Hong Kong.
Article 5.5(a).
28
Hungary.
Article 5.5(a).
29
Iceland.
Article 5.5(a).
30
Indonesia.
Article 5.5(a).
31
Ireland.
Article 5.6.a).
32
Israel.
Article 5.5.
33
Italy.
Article 5.4(a).
34
Japan.
Article 5.7(a).
35
Jordan.
Article 5.6.
36
Kazakhstan.
Article 5.5.
37
Kenya.
Article 5.5(a).
38
Korea.
Article 5.5(a).
39
Kuwait.
Article 5.6.a).
40
Kyrgyz Republic.
Article 5.6.a).
41
Latvia.
Article 5.5(a).
42
Libya.
Article 4.4.
43
Lithuania.
Article 5.5(a).
44
Luxembourg.
Article 5.5(a).
45
Macedonia.
Article 5.5(a).
46
Malaysia.
Article 5.5(a).
47
Malta.
Article 5.5(a).
48
Mauritius.
Article 5.4.i).
49
Mexico.
Article 5.5(a).
50
Mongolia.
Article 5.4.
51
Montenegro.
Article 5.5.1.
52
Morocco.
Article 5.5.
53
Mozambique.
Article 5.5(a).
54
Myanmar.
Article 5.5(a).
55
Namibia.
Article 5.5(a).
56
Nepal.
Article 5.5(a).
57
The Netherlands.
Article 5.5(a).
58
New Zealand.
Article 5.4(a).
59
Norway.
Article 5.5(a).
60
Oman.
Article 5.4.
61
Philippines.
Article 5.4(a).
62
Poland.
Article 5.4(a).
63
Portuguese Republic.
Article 5.5(a).
64
Qatar.
Article 5.6.a).
65
Romania.
Article 5.5(a).
66
Russia.
Article 5.4(a).
67
Saudi Arabia.
Article 5.5(a).
68
Serbia.
Article 5.5.1.
69
Singapore.
Article 5.8(a).
70
Slovak Republic.
Article 5.4(a).
71
Slovenia.
Article 5.5(a).
72
South Africa.
Article 5.5.
73
Spain.
Article 5.4(a).
74
Sri Lanka.
Article 5.5(a).
75
Sudan.
Article 5.5(a).
76
Sweden.
Article 5.6.a).
77
Swiss Confederation.
Article 5.5(i).
78
Syria.
Article 5.5(a).
79
Tajikistan.
Article 5.5.
80
Tanzania.
Article 5.5(a).
81
Thailand.
Article 5.5(a).
82
Trinidad and Tobago.
Article 5.4(a).
83
Turkey.
Article 5.4(a).
84
Turkmenistan.
Article 5.5(a).
85
Uganda.
Article 5.4(a).
86
Ukraine.
Article 5.5(a).
87
United Arab Emirates.
Article 5.4.
88
United Kingdom.
Article 5.4(a).
89
Uruguay.
Article 5.5(a).
90
America.
Article 5.4(a).
91
Uzbekistan.
Article 5.4.
92
Vietnam.
Article 5.4(a).
93
Zambia.
Article 5.4.i).
According to article 12.6 of the Convention, India considers that the following conventions contain one of the provisions described in article 12.3.b. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 5.7.
2
Armenia.
Article 5.7.
3
Australia.
Article 5.6.
4
Austria.
Article 5.6.
5
Bangladesh.
Article 5.5.
6
Belarus.
Article 5.5.
7
Belgium.
Article 5.5.
8
Bhutan.
Article 5.7.
9
Botswana.
Article 5.7.
10
Brazil.
Article 5.5.
11
Bulgaria.
Article 5.5.
12
Canada.
Article 5.5.
13
Colombia.
Article 5.7.
14
Croatia.
Article 5.8.
15
Cyprus.
Article 5.7.
16
Czech Republic.
Article 5.7.
17
Denmark.
Article 5.5.
18
Egypt.
Article 5.5.
19
Estonia.
Article 5.6.
20
Ethiopia.
Article 5.6.
21
Fiji.
Article 5.7.
22
Finland.
Article 5.7.
23
France.
Article 5.6.
24
Georgia.
Article 5.7.
25
Germany.
Article 5.6.
26
Greece.
Article II(1)(h)(ee).
27
Hong Kong.
Article 5.6.
28
Hungary.
Article 5.6.
29
Iceland.
Article 5.7.
30
Indonesia.
Article 5.7.
31
Ireland.
Article 5.8.
32
Israel.
Article 5.6.
33
Italy.
Article 5.5.
34
Japan.
Article 5.8.
35
Jordan.
Article 5.8.
36
Kazakhstan.
Article 5.7.
37
Kenya.
Article 5.7.
38
Korea.
Article 5.7.
39
Kuwait.
Article 5.8.
40
Kyrgyz Republic.
Article 5.8.
41
Latvia.
Article 5.6.
42
Libya.
Article 4.5.
43
Lithuania.
Article 5.6.
44
Luxembourg.
Article 5.7.
45
Macedonia.
Article 5.7.
46
Malaysia.
Article 5.7.
47
Malta.
Article 5.7.
48
Mauritius.
Article 5.5.
49
Mexico.
Article 5.7.
50
Mongolia.
Article 5.5.
51
Montenegro.
Article 5.7.
52
Morocco.
Article 5.7.
53
Mozambique.
Article 5.7.
54
Myanmar.
Article 5.7.
55
Namibia.
Article 5.6.
56
Nepal.
Article 5.7.
57
The Netherlands.
Article 5.6.
58
New Zealand.
Article 5.5.
59
Norway.
Article 5.7.
60
Oman.
Article 5.5.
61
Philippines.
Article 5.6.
62
Poland.
Article 5.5.
63
Portuguese Republic.
Article 5.6.
64
Qatar.
Article 5.8.
65
Romania.
Article 5.6.
66
Russia.
Article 5.5.
67
Saudi Arabia.
Article 5.7.
68
Serbia.
Article 5.7.
69
Singapore.
Article 5.9.
70
Slovak Republic.
Article 5.5.
71
Slovenia.
Article 5.7.
72
South Africa.
Article 5.6.
73
Spain.
Article 5.5.
74
Sri Lanka.
Article 5.7.
75
Sudan.
Article 5.7.
76
Sweden.
Article 5.8.
77
Swiss Confederation.
Article 5.6.
78
Syria.
Article 5.7.
79
Tajikistan.
Article 5.6.
80
Tanzania.
Article 5.7.
81
Thailand.
Article 5.7.
82
Trinidad and Tobago.
Article 5.6.
83
Turkey.
Article 5.5.
84
Turkmenistan.
Article 5.7.
85
Uganda.
Article 5.6.
86
Ukraine.
Article 5.6.
87
United Arab Emirates.
Article 5.5.
88
United Kingdom.
Article 5.5.
89
Uruguay.
Article 5.7.
90
America.
Article 5.5.
91
Uzbekistan.
Article 5.5.
92
Vietnam.
Article 5.5.
93
Zambia.
Article 5.6.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Notification of choice of optional provisions.
Under Article 13.7 of the Convention, India opts to apply Option A of Article 13.1.
Notification of existing provisions in the conventions included in the list.
Under article 13.7 of the Convention, India considers that the following conventions contain any of the provisions described in article 13.5 (a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 5.4.
2
Armenia.
Article 5.4.
3
Australia.
Article 5.4.
4
Austria.
Article 5.4.
5
Bangladesh.
Article 5.3.
6
Belarus.
Article 5.3.
7
Belgium.
Article 5.3.
8
Bhutan.
Article 5.4.
9
Botswana.
Article 5.4.
10
Brazil.
Article 5.3.
11
Bulgaria.
Article 5.3.
12
Canada.
Article 5.3.
13
Colombia.
Article 5.4.
14
Croatia.
Article 5.5.
15
Cyprus.
Article 5.4.
16
Czech Republic.
Article 5.4.
17
Denmark.
Article 5.3.
18
Egypt.
Article 5.3.
19
Estonia.
Article 5.4.
20
Ethiopia.
Article 5.4.
21
Fiji.
Article 5.4.
22
Finland.
Article 5.4.
23
France.
Article 5.4.
24
Georgia.
Article 5.4.
25
Germany.
Article 5.4.
26
Greece.
Article II(1)(h)(cc).
27
Hong Kong.
Article 5.4.
28
Hungary.
Article 5.4.
29
Iceland.
Article 5.4.
30
Indonesia.
Article 5.4.
31
Ireland.
Article 5.5.
32
Israel.
Article 5.4.
33
Italy.
Article 5.3.
34
Japan.
Article 5.6.
35
Jordan.
Article 5.5.
36
Kazakhstan.
Article 5.4.
37
Kenya.
Article 5.4.
38
Korea.
Article 5.4.
39
Kuwait.
Article 5.5.
40
Kyrgyz Republic.
Article 5.5.
41
Latvia.
Article 5.4.
42
Libya.
Article 4.3.
43
Lithuania.
Article 5.4.
44
Luxembourg.
Article 5.4.
45
Macedonia.
Article 5.4.
46
Malaysia.
Article 5.4.
47
Malta.
Article 5.4.
48
Mauritius.
Article 5.3.
49
Mexico.
Article 5.4.
50
Mongolia.
Article 5.3.
51
Montenegro.
Article 5.4.
52
Morocco.
Article 5.4.
53
Mozambique.
Article 5.4.
54
Myanmar.
Article 5.4.
55
Namibia.
Article 5.4.
56
Nepal.
Article 5.4.
57
The Netherlands.
Article 5.4.
58
New Zealand.
Article 5.3.
59
Norway.
Article 5.4.
60
Oman.
Article 5.3.
61
Philippines.
Article 5.3.
62
Poland.
Article 5.3.
63
Portugal.
Article 5.4.
64
Qatar.
Article 5.5.
65
Romania.
Article 5.4.
66
Russia.
Article 5.3.
67
Saudi Arabia.
Article 5.4.
68
Serbia.
Article 5.4.
69
Singapore.
Article 5.7.
70
Slovak Republic.
Article 5.3.
71
Slovenia.
Article 5.4.
72
South Africa.
Article 5.4.
73
Spain.
Article 5.3.
74
Sri Lanka.
Article 5.4.
75
Sudan.
Article 5.4.
76
Sweden.
Article 5.5.
77
Swiss Confederation.
Article 5.3.
78
Syria.
Article 5.4.
79
Tajikistan.
Article 5.4.
80
Tanzania.
Article 5.4.
81
Thailand.
Article 5.4.
82
Trinidad and Tobago.
Article 5.3.
83
Turkey.
Article 5.3.
84
Turkmenistan.
Article 5.4.
85
Uganda.
Article 5.3.
86
Ukraine.
Article 5.4.
87
United Arab Emirates.
Article 5.3.
88
United Kingdom.
Article 5.3.
89
Uruguay.
Article 5.4.
90
America.
Article 5.3.
91
Uzbekistan.
Article 5.3.
92
Vietnam.
Article 5.3.
93
Zambia.
Article 5.3.
Article 16. Mutual agreement procedure.
Reservation.
Pursuant to article 16.5 (a) of the Convention, India reserves the right not to apply the first sentence of article 16.1 to its Covered Tax Agreements on the grounds that its intention is to meet the minimum standard for the improvement of dispute resolution under the OECD/G20 BEPS Package, ensuring that, under each of its Covered Tax Agreements (other than those allowing a person to submit a case to the competent authority of any of the contracting jurisdictions), a person considers that actions taken by one or both contracting jurisdictions involve or may entail for him an imposition not in accordance with the provisions of the Covered Tax Agreement, may, irrespective of the remedies provided for by the domestic law of those contracting jurisdictions, submit his case to the competent authority of the contracting jurisdiction of which he is resident or, where the case falls within the scope of a provision of a tax convention covering non-discrimination on grounds of nationality, to the competent authority of the contracting jurisdiction of which he is a national; and the competent authority of that Contracting Jurisdiction shall institute a bilateral process of notification or consultation with the competent authority of the other Contracting Jurisdiction in cases where the authority to which the request for mutual agreement procedure was submitted does not consider the objection raised by the taxpayer to be justified.
The reservation applies to all Covered Tax Agreements by India under Article 2.1(a)(ii).
Notification of existing provisions in the conventions included in the list.
Pursuant to article 16.6(b)(i) of the Convention, India considers that the following conventions contain a provision that determines that the cases to which the first sentence of article 16.1 applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax agreement covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
7
Belgium.
Article 25(1), second sentence.
12
Canada.
Article 25(1), second sentence.
33
Italy.
Article 26(1), second sentence.
87
United Arab Emirates.
Article 27(1), second sentence.
Pursuant to article 16.6.b(ii) of the Convention, India considers that the following conventions contain a provision that determines that the cases to which the first sentence of article 16.1 applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 26(1), second sentence.
2
Armenia.
Article 25(1), second sentence.
3
Australia.
Article 25(1), second sentence.
4
Austria.
Article 25(1), second sentence.
5
Bangladesh.
Article 27(1), second sentence.
6
Belarus.
Article 26(1), second sentence.
8
Bhutan.
Article 24(1), second sentence.
9
Botswana.
Article 26(1), second sentence.
10
Brazil.
Article 25(1), second sentence.
11
Bulgaria.
Article 27(1), second sentence.
13
Colombia.
Article 25(1), second sentence.
14
Croatia.
Article 25(1), second sentence.
15
Cyprus.
Article 25(1), second sentence.
16
Czech Republic.
Article 26(1), second sentence.
17
Denmark.
Article 25(1), second sentence.
19
Estonia.
Article 25(1), second sentence.
20
Ethiopia.
Article 25(1), second sentence.
21
Fiji.
Article 25(1), second sentence.
22
Finland.
Article 24(1), second sentence.
23
France.
Article 27(1), second sentence.
24
Georgia.
Article 26(1), second sentence.
25
Germany.
Article 25(1), second sentence.
27
Hong Kong.
Article 25(1), second sentence.
28
Hungary.
Article 25(1), second sentence.
29
Iceland.
Article 26(1), second sentence.
30
Indonesia.
Article 26(1), second sentence.
31
Ireland.
Article 25(1), second sentence.
32
Israel.
Article 26(1), second sentence.
34
Japan.
Article 25(1), second sentence.
35
Jordan.
Article 25(1), second sentence.
36
Kazakhstan.
Article 26(1), second sentence.
37
Kenya.
Article 26(1), second sentence.
38
Korea.
Article 25(1), second sentence.
39
Kuwait.
Article 25(1), second sentence.
40
Kyrgyz Republic.
Article 25(1), second sentence.
41
Latvia.
Article 25(1), second sentence.
43
Lithuania.
Article 26(1), second sentence.
44
Luxembourg.
Article 26(1), second sentence.
45
Macedonia.
Article 25(1), second sentence.
46
Malaysia.
Article 25(1), second sentence.
47
Malta.
Article 25(1), second sentence.
48
Mauritius.
Article 25(1), second sentence.
49
Mexico.
Article 25(1), second sentence.
50
Mongolia.
Article 26(1), second sentence.
51
Montenegro.
Article 27(1), second sentence.
52
Morocco.
Article 25(1), second sentence.
53
Mozambique.
Article 25(1), second sentence.
54
Myanmar.
Article 25(1), second sentence.
55
Namibia.
Article 26(1), second sentence.
56
Nepal.
Article 25(1), second sentence.
57
The Netherlands.
Article 25(1), second sentence.
58
New Zealand.
Article 25(1), second sentence.
59
Norway.
Article 26(1), second sentence.
60
Oman.
Article 26(1), second sentence.
61
Philippines.
Article 26(1), second sentence.
62
Poland.
Article 26(1), second sentence.
63
Portugal.
Article 25(1), second sentence.
64
Qatar.
Article 23(1), second sentence.
65
Romania.
Article 25(1), second sentence.
66
Russia.
Article 25(1), second sentence.
67
Saudi Arabia.
Article 24(1), second sentence.
68
Serbia.
Article 27(1), second sentence.
69
Singapore.
Article 27(1), second sentence.
70
Slovak Republic.
Article 25(1), second sentence.
71
Slovenia.
Article 25(1), second sentence.
72
South Africa.
Article 24(1), second sentence.
73
Spain.
Article 27(1), second sentence.
74
Sri Lanka.
Article 25(1), second sentence.
75
Sudan.
Article 25(1), second sentence.
76
Sweden.
Article 26(1), second sentence.
77
Swiss Confederation.
Article 25(1), second sentence.
78
Syria.
Article 25(1), second sentence.
79
Tajikistan.
Article 25(1), second sentence.
80
Tanzania.
Article 25(1), second sentence.
81
Thailand.
Article 25(1), second sentence.
82
Trinidad and Tobago.
Article 25(1), second sentence.
83
Turkey.
Article 25(2), second sentence.
84
Turkmenistan.
Article 26(1), second sentence.
85
Uganda.
Article 25(1), second sentence.
86
Ukraine.
Article 26(1), second sentence.
89
Uruguay.
Article 26(1), second sentence.
90
America.
Article 27(1), second sentence.
91
Uzbekistan.
Article 27(1), second sentence.
92
Vietnam.
Article 27(1), second sentence.
93
Zambia.
Article 26(1), second sentence.
Notification of listed conventions that do not contain certain provisions.
Pursuant to article 16.6(c)(i) of the Convention, India considers that the following conventions do not contain any of the provisions described in article 16.4(b)(i).
Number of the agreement listed
Other Contracting Jurisdiction
26
Greece.
49
Mexico.
Pursuant to Article 16.6.c(ii) of the Convention, India considers that the following conventions do not contain any of the provisions described in Article 16.4(b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
12
Canada.
18
Egypt.
26
Greece.
33
Italy.
42
Libya.
49
Mexico.
61
Philippines.
77
Swiss Confederation.
83
Turkey.
88
United Kingdom.
According to article 16.6(d)(i) of the Convention, India considers that the following conventions do not contain any of the provisions described in article 16.4(c)(i).
Number of the agreement listed
Other Contracting Jurisdiction
3
Australia.
26
Greece.
Pursuant to Article 16.6(d)(ii) of the Convention, India considers that the following conventions do not contain any of the provisions described in Article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
3
Australia.
7
Belgium.
26
Greece.
61
Philippines.
86
Ukraine.
88
United Kingdom.
Article 17. Correlative adjustments.
Reservation.
Under article 17(3)(a) of the Convention, India reserves the right not to apply any of the provisions of article 17 to any of its Covered Tax Agreements which already contain any of the provisions described in article 17.2. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 9.2.
2
Armenia.
Article 9.2.
4
Austria.
Article 9.2.
8
Bhutan.
Article 9.2.
9
Botswana.
Article 9.2.
12
Canada.
Article 9.2.
13
Colombia.
Article 9.2.
14
Croatia.
Article 9.2.
15
Cyprus.
Article 9.2.
17
Denmark.
Article 10.2.
19
Estonia.
Article 9.2.
20
Ethiopia.
Article 9.2.
21
Fiji.
Article 9.2.
22
Finland.
Article 9.2.
24
Georgia.
Article 9.2.
27
Hong Kong.
Article 9.2.
28
Hungary.
Article 9.2.
29
Iceland.
Article 9.2.
30
Indonesia.
Article 9.2.
31
Ireland.
Article 9.2.
32
Israel.
Article 9.2.
35
Jordan.
Article 9.2.
36
Kazakhstan.
Article 9.2.
37
Kenya.
Article 9.2.
38
Korea.
Article 9.2.
39
Kuwait.
Article 9.2.
40
Kyrgyz Republic.
Article 9.2.
41
Latvia.
Article 9.2.
44
Luxembourg.
Article 9.2.
45
Macedonia.
Article 9.2.
47
Malta.
Article 9.2.
49
Mexico.
Article 9.2.
51
Montenegro.
Article 9.2.
52
Morocco.
Article 9.2.
53
Mozambique.
Article 9.2.
54
Myanmar.
Article 9.2.
55
Namibia.
Article 9.2.
56
Nepal.
Article 9.2.
57
The Netherlands.
Article 9.2.
58
New Zealand.
Articles 9.2 and 9.3.
61
Philippines.
Article 10.2.
62
Poland.
Article 10.2.
63
Portugal.
Article 9.2.
64
Qatar.
Article 9.2.
65
Romania.
Article 9.2.
67
Saudi Arabia.
Article 9.2.
68
Serbia.
Article 9.2.
69
Singapore.
Article 9.2.
71
Slovenia.
Article 9.2.
72
South Africa.
Article 9.2.
74
Sri Lanka.
Article 9.2.
75
Sudan.
Article 9.2.
77
Swiss Confederation.
Article 9.2.
78
Syria.
Article 9.2.
79
Tajikistan.
Article 9.2.
80
Tanzania.
Article 9.2.
81
Thailand.
Article 9.2.
82
Trinidad and Tobago.
Article 9.2.
83
Turkey.
Article 9.2.
84
Turkmenistan.
Article 9.2.
85
Uganda.
Article 9.2.
88
United Kingdom.
Article 10.2.
89
Uruguay.
Article 9.2.
90
America.
Article 9.2.
Article 35. Effective date.
Notification of choice of optional provisions.
In accordance with Article 35(3) of the Convention and solely for the purposes of the application of Articles 35(1)(a) and 35(5)(a), India chooses to replace ‘tax period’ by ‘civil year’.
India has not opted for Part VI of the Convention.
Indonesia
Reservations and notifications made by the Republic of Indonesia and confirmed at the time of deposit of the instrument of ratification, acceptance or approval, in accordance with articles 28.5 and 29.1 of the Convention
Article 2. Interpretation of terms.
Notification. Conventions covered by the Multilateral Convention.
In accordance with article 2.1(a)(ii) of the Convention, the Republic of Indonesia wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/Instrument amending
Date of signature
Date of entry into force
1
Agreement between the Government of the Republic of Indonesia and the Government of Australia to prevent double taxation and to prevent tax evasion of income taxes.
Australia.
Original.
22-04-1992
14-12-1992
2
Agreement between the Government of the Republic of Indonesia and the Government of Brunei Darussalam to prevent double taxation and prevent tax evasion of income taxes.
Brunei
Darussalam.
Original.
27-02-2000
7-11-2001
3
Convention between the Republic of Indonesia and Canada to prevent double taxation and prevent tax evasion of income and property taxes.
Canada.
Original.
16-01-1979
23-12-1980
Instrument amending (a).
01-04-1998
31-12-1998
4
Agreement between the Government of the Republic of Indonesia and the Government of the People's Republic of China to prevent double taxation and prevent tax evasion of income taxes.
People's Republic of China.
Original.
07-11-2001
25-08-2003
Instrument amending (a).
26-03-2015
16-03-2016
5
Agreement between the Government of the Republic of Indonesia and the Government of the French Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
France.
Original.
14-09-1979
13-03-1981
6
Agreement between the Government of the Republic of Indonesia and the Government of the Hong Kong Special Administrative Region of the People's Republic of China to prevent double taxation and prevent tax evasion of income taxes.
Hong Kong SAR.
Original.
23-03-2010
28-03-2012
7
Agreement between the Government of the Republic of Indonesia and the Government of the Republic of India to prevent double taxation and prevent tax evasion in respect of income taxes and Protocol.
India.
Original.
27-07-2012
5-02-2016
8
Agreement between the Republic of Indonesia and Japan to prevent double taxation and prevent tax evasion in the area of income taxes.
Japan.
Original.
03-03-1982
31-12-1982
9
Agreement between the Government of the Republic of Indonesia and the Government of the People's Democratic Republic of Laos to prevent double taxation and to prevent tax evasion of income taxes.
Lao RDP.
Original.
08-09-2011
11-10-2016
10
Convention between the Republic of Indonesia and the Grand Duchy of Luxembourg to prevent double taxation and to prevent tax evasion in respect of income taxes on assets.
Luxembourg.
Original.
14-01-1993
10-03-1994
11.
Agreement between the Government of the Republic of Indonesia and the Government of Malaysia to prevent double taxation and prevent tax evasion of income taxes.
Malaysia.
Original.
12-09-1991
11-08-1992
Instrument amending (a).
12-01-2006
01-7-2010
Instrument amending (b).
20-10-2011
01-08-2017
12
Agreement between the Government of the Republic of Indonesia and the Government of the Kingdom of the Netherlands to prevent double taxation and prevent tax evasion in respect of income taxes.
The Netherlands.
Original.
29-01-2002
31-12-2003
Instrument amending (a).
30-07-2015
01-08-2017
13
Agreement between the Government of the Republic of Indonesia and the Government of New Zealand to prevent double taxation and prevent tax evasion in respect of income taxes and Protocol.
New Zealand.
Original.
25-03-1987
24-06-1988
14
Agreement between the Government of the Republic of Indonesia and the Government of the Republic of the Philippines to prevent double taxation and to prevent tax evasion of income taxes.
Philippines.
Original.
18-06-1981
19-05-1982
Instrument amending (a).
21-09-1993
N. p.
15
Agreement between the Government of the Republic of Indonesia and the Republic of Singapore to prevent double taxation and to prevent tax evasion in respect of income taxes.
Singapore.
Original.
08-05-1990
25-01-1991
16
Agreement between the Government of the Republic of Indonesia and the Government of the Republic of Seychelles to prevent double taxation and to prevent tax evasion in respect of income taxes.
Seychelles.
Original.
27-09-1999
16-05-2000
17
Convention between the Republic of Indonesia and the Republic of Korea to Prevent Double Taxation and Tax Evasion in the Field of Income Tax and Protocol.
Republic of Korea.
Original.
10-11-1988
03-5-1989
18
Convention between the Republic of Indonesia and the Swiss Confederation on the prevention of double taxation of income taxes.
Switzerland.
Original.
29-08-1988
24-10-1989
Instrument amending (a).
08-02-2007
20-03-2009
19
Agreement between the Government of the Republic of Indonesia and the Government of the Kingdom of Thailand to prevent double taxation and to prevent tax evasion in respect of income taxes.
Thailand.
Original.
15-06-2001
23-10-2003
20
Convention between the Government of the Republic of Indonesia and the Government of the United Kingdom of Great Britain and Northern Ireland to prevent double taxation and prevent tax evasion of income and property taxes.
United Kingdom.
Original.
05-04-1993
14-4-1994
21
Agreement between the Government of the Republic of Indonesia and the Government of the United Arab Emirates to prevent double taxation and to prevent tax evasion in respect of income taxes.
United Arab Emirates.
Original.
30-11-1995
01-06-1999
22
Agreement between the Government of the Republic of Indonesia and the Government of the United States of America to prevent double taxation and to prevent tax evasion of income taxes.
United States of America.
Original.
11-07-1988
01-02-1991
Instrument amending (a).
24-07-1996
23-12-1996
23
Agreement between the Government of the Republic of Indonesia and the Government of the Socialist Republic of Vietnam to prevent double taxation and prevent tax evasion in respect of income taxes Taxes on Income.
Vietnam.
Original.
22-12-1997
10-02-1999
24
Convention between the Republic of Indonesia and the Kingdom of Belgium to prevent double taxation and prevent tax evasion in the area of income taxes.
Belgium.
Original.
16-09-1997
07-11-2001
25
Agreement between the Government of the Republic of Indonesia and the Government of the Republic of Croatia to prevent double taxation of income taxes.
Croatia.
Original.
15-02-2002
16-3-2012
26
Convention between the Republic of Indonesia and the Republic of Finland to prevent double taxation and prevent tax evasion in respect of income taxes.
Finland.
Original.
15-10-1987
26-1-1989
27
Agreement between the Government of the Republic of Indonesia and the Government of the Italian Republic to prevent double taxation of income taxes and to prevent tax evasion.
Italy.
Original.
18-02-1990
02-09-1995
28
Convention between the Republic of Indonesia and the Kingdom of Norway to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Norway.
Original.
19-07-1988
07-02-1990
29
Agreement between the Government of the Republic of Indonesia and the Government of the Republic of Poland to prevent double taxation and to prevent tax evasion in respect of income taxes.
Poland.
Original.
6-10-1992
25-8-1993
30
Agreement between the Government of the Republic of Indonesia and the Government of Qatar to prevent double taxation and to prevent tax evasion of income taxes.
Qatar.
Original.
30-04-2006
19-09-2007
31
Convention between the Government of the Republic of Indonesia and the Government of the Slovak Republic to prevent double taxation and prevent tax evasion in respect of income taxes.
Slovakia.
Original.
12-10-2000
30-01-2001
32
Agreement between the Government of the Republic of Indonesia and the Government of the Republic of South Africa to prevent double taxation and to prevent tax evasion in respect of income taxes.
South Africa.
Original.
15-07-1997
23-11-1998
33
Agreement between the Government of the Republic of Indonesia and the Government of the Republic of Turkey to prevent double taxation and to prevent tax evasion in respect of income taxes.
Turkey.
Original.
25-02-1997
06-03-2000
34
Convention between the Government of the Republic of Indonesia and the Government of the Republic of Armenia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Armenia.
Original.
13-10-2005
12-04-2016
35
Agreement between the Government of the Republic of Indonesia and the Government of the Republic of Bulgaria to prevent double taxation and to prevent tax evasion in respect of income taxes.
Bulgaria.
Original.
11-01-1991
25-05-1992
36
Agreement between the Government of the Republic of Indonesia and the Government of the Czech Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Czech Republic.
Original.
04-10-1994
26-01-1996
37
Agreement between the Government of the Republic of Indonesia and the Government of the Kingdom of Denmark to prevent double taxation and to prevent tax evasion of income taxes.
Denmark.
Original.
28-12-1985
29-04-1986
38
Convention between the Government of the Republic of Indonesia and the Arab Republic of Egypt to prevent double taxation and prevent tax evasion in the area of income taxes.
Egypt.
Original.
13-05-1998
26-02-2002
39
Agreement between the Government of the Republic of Indonesia and the Government of the People's Republic of Hungary to prevent double taxation and to prevent tax evasion in respect of income taxes.
Hungary.
Original.
19-10-1989
15-02-1993
40
Agreement between the Government of the Republic of Indonesia and the United Mexican States to prevent double taxation and to prevent tax evasion in respect of income taxes.
Mexico.
Original.
06-09-2002
28-10-2004
Instrument amending (a).
06-10-2013
18-09-2019
41
Agreement between the Government of the Republic of Indonesia and the Government of the Islamic Republic of Pakistan to prevent double taxation and prevent tax evasion in respect of income taxes.
Pakistan.
Original.
07-10-1990
28-02-1991
42
Convention between the Republic of Indonesia and the Portuguese Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Portugal.
Original.
09-07-2003
11-05-2007
43
Agreement between the Government of the Republic of Indonesia and the Government of Romania to prevent double taxation and prevent tax evasion in the area of income taxes.
Romania.
Original.
03-07-1996
13-01-1999
44
Agreement between the Government of the Republic of Indonesia and the Government of the Russian Federation to prevent double taxation and to prevent tax evasion in the area of income taxes.
Russia.
Original.
12-03-1999
17-12-2002
45
Agreement between the Government of the Republic of Indonesia and the Government of the Republic of Serbia to prevent double taxation of income taxes.
Serbia.
Original.
28-02-2011
13-12-2018
46
Convention between the Republic of Indonesia and the Kingdom of Spain to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
Spain.
Original.
30-05-1995
20-12-1999
47
Convention between the Republic of Indonesia and the Kingdom of Sweden to prevent double taxation and prevent tax evasion in the area of income taxes.
Sweden.
Original.
28-02-1989
27-09-1989
Article 3. Transparent entities.
Reservation.
Under article 3.5 (a) of the Convention, Indonesia reserves the right not to apply any of the provisions of article 3 to its Covered Tax Agreements by the Convention.
Article 4. Entities with double residence.
Reservation.
Pursuant to article 4.3 (b) of the Convention, Indonesia reserves the right not to apply any of the provisions of article 4 to its tax treaties which already cover cases where a person other than a natural person is resident of more than one Contracting Jurisdiction, urging the competent authorities of the Contracting Jurisdictions to make every effort to reach mutual agreement to determine a single Contracting Jurisdiction of residence. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
40
Mexico.
Article 4.3.
In accordance with Article 4.3(e) of the Convention, Indonesia reserves the right to replace the last sentence of Article 4.1, for the purposes of its Covered Tax Agreements, with the following: ‘In the absence of such an agreement, that person shall not be entitled to the reliefs or exemptions provided for in the Covered Tax Agreement.’
Notification of existing provisions in the conventions included in the list.
Pursuant to article 4.4 of the Convention, Indonesia considers that the following conventions contain any of the provisions described in article 4.2 that are not subject to any of the reservations provided for in article 4.3(b) to (d). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Australia.
Article 4.4.
2
Brunei Darussalam.
Article 4.3.
3
Canada.
Article 4.3.
4
People's Republic of China.
Article 4.3.
5
France.
Article 4.3.
6
Hong Kong SAR.
Article 4.3.
7
India.
Article 4.3.
8
Japan.
Article 4.2.
9
Lao RDP.
Article 4.3.
10
Luxembourg.
Article 4.3.
11
Malaysia.
Article 4.3.
12
The Netherlands.
Article 4.4.
13
New Zealand.
Article 4.3.
14
Philippines.
Article 4.3.
15
Singapore.
Article 4.3.
16
Seychelles.
Article 4.3.
17
Republic of Korea.
Article 4.3.
18
Switzerland.
Article 4.3.
19
Thailand.
Article 4.3.
20
United Kingdom.
Article 4.3.
21
United Arab Emirates.
Article 4.3.
22
United States of America.
Article 4.4.
23
Vietnam.
Article 4.3.
24
Belgium.
Article 4.3.
25
Croatia.
Article 4.3.
26
Finland.
Article 4.3.
27
Italy.
Article 4.3.
28
Norway.
Article 4.3.
29
Poland.
Article 4.3.
30
Qatar.
Article 4.3.
31
Slovakia.
Article 4.3.
32
South Africa.
Article 4.3.
33
Turkey.
Article 4.3.
34
Armenia.
Article 4.3.
35
Bulgaria.
Article 4.3.
36
Czech Republic.
Article 4.3.
37
Denmark.
Article 4.3.
38
Egypt.
Article 4.3.
Article 4.4.
39
Hungary.
Article 4.3.
41
Pakistan.
Article 4.3.
42
Portugal.
Article 4.3.
43
Romania.
Article 4.3.
44
Russia.
Article 4.3.
45
Serbia.
Article 4.3.
46
Spain.
Article 4.3.
47
Sweden.
Article 4.3.
Article 5. Application of methods to eliminate double taxation.
Reservation.
Under article 5.8 of the Convention, the Republic of Indonesia reserves the right not to apply any of the provisions of article 5 in respect of its Covered Tax Agreements by the Convention.
Article 6. Purpose of the Covered Tax Agreements.
Notification of the text of the Preamble existing in the conventions included in the list.
According to article 6.5 of the Convention, Indonesia considers that the following conventions do not fall within the scope of a reservation made under article 6.4 and contain in the Preamble the wording referred to in article 6.2. The text of the relevant paragraph in the Preamble is set out below. Number of the agreement listed.
No of the agreement in the list
Other Contracting Jurisdiction
Preamble text
1
Australia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
2
Brunei Darussalam.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
3
Canada.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
4
People's Republic of China.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
5
France.
'Wishing to conclude an agreement to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes'.
6
Hong Kong SAR.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;'.
7
India.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes [and with a view to promoting economic cooperation between the two countries.]'.
8
Japan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
9
Lao RDP.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
10
Luxembourg.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
11
Malaysia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
12
The Netherlands.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
13
New Zealand.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
14
Philippines.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
15
Singapore.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
16
Seychelles.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
17
Republic of Korea.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
18
Switzerland.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
19
Thailand.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
20
United Kingdom.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and capital gains;'.
21
United Arab Emirates.
'Wishing to promote and strengthen the economic relationship by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
22
United States of America.
'Wishing to conclude a convention to prevent double taxation of income taxes and to prevent tax evasion'.
23
Vietnam.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
24
Belgium.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
25
Croatia.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
26
Finland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
27
Italy.
'Wishing to conclude a convention to prevent double taxation of income taxes and to prevent tax evasion of income taxes,'.
28
Norway.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
29
Poland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
30
Qatar.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
31
Slovakia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
32
South Africa.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, and to promote and strengthen economic relations between the two countries'.
33
Turkey.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
34
Armenia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes'.
35
Bulgaria.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
36
Czech Republic.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
37
Denmark.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
38
Egypt.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
39
Hungary.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
40
Mexico.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
41
Pakistan.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
42
Portugal.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
43
Romania.
"Wishing to promote and strengthen economic relations between the two countries on the basis of national sovereignty and respect for independence, full equality of rights, mutual advantage and non-interference in internal affairs, and concluding a convention to prevent double taxation and prevent tax evasion in the area of income taxes".
44
Russia.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
45
Serbia.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
46
Spain.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
47
Sweden.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
Article 7. Measures to prevent the abuse of conventions.
Notification of existing provisions in the conventions included in the list.
Pursuant to article 7.17 (a) of the Convention, the Republic of Indonesia considers that the following conventions are not subject to the reservation provided for in article 7.15 (b) and contain any of the provisions described in article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
6
Hong Kong.
Article 10.7.
Article 11.8.
Article 12.7.
7
India.
Articles 24(2) to 24(3)
9
Laos.
Article 10.9.
Article 11.9.
Article 12-7.
20
United Kingdom.
Article 11.9.
Article 12.7.
40
Mexico.
Articles 11.8 and 12.7.
44
Russia.
Article 26
45
Serbia.
Article 10.8.
Article 11.8.
Article 12.7.
Article 13.6.
Article 8. Transactions with dividends.
Notification of existing provisions in the conventions included in the list.
Pursuant to article 8.4 of the Convention, Indonesia considers that the following conventions contain any of the provisions described in article 8.1 that are not subject to any of the reservations provided for in article 8.3(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Another contracting jurisdiction.
Arrangement.
3
Canada.
Article 10(2)(a).
5
France.
Article 10(2)(a).
8
Japan.
Article 10(2)(a).
12
The Netherlands.
Article 10(2)(a).
24
Belgium.
Article 10(2)(a).
29
Poland.
Article 10(2)(a).
32
South Africa.
Article 10(2)(a).
34
Armenia.
Article 10(2)(a).
43
Romania.
Article 10(2)(a).
46
Spain.
Article 10(2)(a).
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Notification of choice of optional provisions.
Under article 9.8 of the Convention, Indonesia opts to apply article 9.4.
Notification of existing provisions in the conventions included in the list.
Pursuant to article 9.7 of the Convention, Indonesia considers that the following conventions contain one of the provisions described in article 9.1. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Australia.
Article 13.4.
3
Canada.
Article 13.3.
4
People's Republic of China.
Article 13.4.
5
France.
Article 13.1.
6
Hong Kong SAR.
Article 13.4.
7
India.
Article 13.4.
9
Lao RDP.
Article 13.4.
11
Malaysia.
Article 13.3.
14
Philippines.
Article 13.4.
23
Vietnam.
Article 13.4.
25
Croatia.
Article 13.4.
26
Finland.
Article 13(2)
38
Egypt.
Article 13.4.
40
Mexico.
Article 13(2)
45
Serbia.
Article 13.4.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Under article 10.5 (a) of the Convention, the Republic of Indonesia reserves the right not to apply any of the provisions of article 10 to its Covered Tax Agreements by the Convention.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Notification of existing provisions in the conventions included in the list.
Pursuant to article 11.4 of the Convention, Indonesia considers that the following convention contains one of the provisions described in article 11.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
20
United Kingdom.
Article 22
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Notification of existing provisions in the conventions included in the list.
Pursuant to article 12.5 of the Convention, Indonesia considers that the following conventions contain one of the provisions described in article 12.3.a. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Australia.
Article 5.4.b.
2
Brunei Darussalam.
Article 5.4.a.
3
Canada.
Article 5.4.a.
4
People's Republic of China.
Article 5.5.a.
5
France.
Article 5.4.a.
6
Hong Kong SAR.
Article 5.5.a.
7
India.
Article 5.5.a.
8
Japan.
Article 5.6.a.
9
Lao RDP.
Article 5.5.a.
10
Luxembourg.
Article 5.5.a.
11
Malaysia.
Article 5.5.a.
12
The Netherlands.
Article 5.5.a.
13
New Zealand.
Article 5.5.a.
14
Philippines.
Article 5.4.a.
15
Singapore.
Article 5.5.a.
16
Seychelles.
Article 5.5.a.
17
Republic of Korea.
Article 5.5.a.
18
Switzerland.
Article 5.4.a.
19
Thailand.
Article 5.5.a.
20
United Kingdom.
Article 5.5.a.
21
United Arab Emirates.
Article 5.5.a.
22
United States of America.
Article 5.4.a.
23
Vietnam.
Article 5.5.a.
24
Belgium.
Article 5.5.a.
25
Croatia.
Article 5.5.
26
Finland.
Article 5.5.a.
27
Italy.
Article 5.4.a.
28
Norway.
Article 5.5.a.
29
Poland.
Article 5.5.a.
30
Qatar.
Article 5.5.a.
31
Slovakia.
Article 5.5.a.
32
South Africa.
Article 5.5.
33
Turkey.
Article 5.5.a.
34
Armenia.
Article 5.5.a.
35
Bulgaria.
Article 5.5.
36
Czech Republic.
Article 5.5.
37
Denmark.
Article 5.5.a.
38
Egypt.
Article 5.5.a.
39
Hungary.
Article 5.5.a.
40
Mexico.
Article 5.5.a.
41
Pakistan.
Article 5.5.a.
42
Portugal.
Article 5.5.
43
Romania.
Article 5.5.a.
44
Russia.
Article 5.5.a.
45
Serbia.
Article 5.5(1)
46
Spain.
Article 5.5.a.
47
Sweden.
Article 5.4.a.
Pursuant to article 12.6 of the Convention, Indonesia considers that the following conventions contain any of the provisions described in article 12.3.b. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Australia.
Article 5.5.
2
Brunei Darussalam.
Article 5.6.
3
Canada.
Article 5.6.
4
People's Republic of China.
Article 5.7.
5
France.
Article 5.6.
6
Hong Kong SAR.
Article 5.6.
7
India.
Article 5.7.
8
Japan.
Article 5.8 and Protocol 1.
9
Lao RDP.
Article 5.7.
10
Luxembourg.
Article 5.7.
11
Malaysia.
Article 5.6.
12
The Netherlands.
Article 5.7.
13
New Zealand.
Article 5.6.
14
Philippines.
Article 5.6.
15
Singapore.
Article 5.7.
16
Seychelles.
Article 5.6.
17
Republic of Korea.
Article 5.7.
18
Switzerland.
Article 5.6.
19
Thailand.
Article 5.7.
20
United Kingdom.
Article 5.7.
21
United Arab Emirates.
Article 5.6.
22
United States of America.
Article 5.5.
23
Vietnam.
Article 5.7.
24
Belgium.
Article 5.6.
25
Croatia.
Article 5.6.
26
Finland.
Article 5.7.
27
Italy.
Article 5.6.
28
Norway.
Article 5.7.
29
Poland.
Article 5.7.
30
Qatar.
Article 5.7.
31
Slovakia.
Article 5.6.
32
South Africa.
Article 5.6.
33
Turkey.
Article 5.6.
34
Armenia.
Article 5.7.
35
Bulgaria.
Article 5.6.
36
Czech Republic.
Article 5.7.
37
Denmark.
Article 5.6.
38
Egypt.
Article 5.7.
39
Hungary.
Article 5.7.
40
Mexico.
Article 5.7.
41
Pakistan.
Article 5.7.
42
Portugal.
Article 5.6.
43
Romania.
Article 5.7.
44
Russia.
Article 5.7.
45
Serbia.
Article 5.7.
46
Spain.
Article 5.7.
47
Sweden.
Article 5.6.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Notification of choice of optional provisions.
Under article 13.7 of the Convention, Indonesia opts to apply option A of article 13.1.
Notification of existing provisions in the conventions included in the list.
Pursuant to article 13.7 of the Convention, Indonesia considers that the following conventions contain any of the provisions described in article 13.5 (a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Australia.
Article 5.3.
2
Brunei Darussalam.
Article 5.3.
3
Canada.
Article 5.3.
4
People's Republic of China.
Article 5.4.
5
France.
Article 5.3.
6
Hong Kong SAR.
Article 5.4.
7
India.
Article 5.4.
8
Japan.
Article 5.4.
9
Lao RDP.
Article 5.4.
10
Luxembourg.
Article 5.4.
11
Malaysia.
Article 5.3.
12
The Netherlands.
Article 5.4.
13
New Zealand.
Article 5.4.
14
Philippines.
Article 5.3.
15
Singapore.
Article 5.3.
16
Seychelles.
Article 5.4.
17
Republic of Korea.
Article 5.4.
18
Switzerland.
Article 5.3.
19
Thailand.
Article 5.4.
20
United Kingdom.
Article 5.4.
21
United Arab Emirates.
Article 5.4.
22
United States of America.
Article 5.3 and Protocol (with reference to Article 5.3).
23
Vietnam.
Article 5.4.
24
Belgium.
Article 5.4.
25
Croatia.
Article 5.4.
26
Finland.
Article 5.4.
27
Italy.
Article 5.3 and Protocol a.
28
Norway.
Article 5.4.
29
Poland.
Article 5.4.
30
Qatar.
Article 5.4.
31
Slovakia.
Article 5.4.
32
South Africa.
Article 5.4.
33
Turkey.
Article 5.4.
34
Armenia.
Article 5.4.
35
Bulgaria.
Article 5.4.
36
Czech Republic.
Article 5.4.
37
Denmark.
Article 5.4.
38
Egypt.
Article 5.4.
39
Hungary.
Article 5.4 and Protocol 2, 3 and 4.
40
Mexico.
Article 5.4.
41
Pakistan.
Article 5.4.
42
Portugal.
Article 5.4.
43
Romania.
Article 5.4.
44
Russia.
Article 5.4.
45
Serbia.
Article 5.4.
46
Spain.
Article 5.4 and Protocol I.
47
Sweden.
Article 5.3.
Article 14. Fragmentation of contracts.
Notification of existing provisions in the conventions included in the list.
Pursuant to article 14.4 of the Convention, Indonesia considers that the following conventions contain any of the provisions described in article 14.2 that are not subject to any of the reservations provided for in article 14(3)(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
13
New Zealand.
Protocol (referring to article 5.b), second and third sentences).
12
The Netherlands.
Article 25
28
Norway.
Article 21
Article 16. Mutual agreement procedure.
Reservation.
Pursuant to article 16.5 (a) of the Convention, Indonesia reserves the right not to apply the first sentence of article 16.1 to its Covered Tax Agreements on the grounds that it intends to meet the minimum standard for the improvement of dispute resolution under the OECD/G20 BEPS Package, ensuring that, under each of its Covered Tax Agreements (other than those allowing a person to submit a case to the competent authority of any of the contracting jurisdictions), where a person considers that the actions taken by one or both contracting jurisdictions involve or may entail for him or her an imposition not in conformity with the provisions of the Covered Tax Agreement, he or she may, irrespective of the remedies provided for by the domestic law of those contracting jurisdictions, submit his or her case to the competent authority of the contracting jurisdiction of which he or she is resident or, where the case falls within the scope of a provision of a tax convention covering non-discrimination on grounds of nationality, to the competent authority of the contracting jurisdiction of which he or she is a national; and the competent authority of that Contracting Jurisdiction shall institute a bilateral process of notification or consultation with the competent authority of the other Contracting Jurisdiction in cases where the authority to which the request for mutual agreement procedure was submitted does not consider the objection raised by the taxpayer to be justified.
Notification of existing provisions in the conventions included in the list.
Pursuant to article 16.6(b)(i) of the Convention, the Republic of Indonesia considers that the following conventions contain a provision determining that the cases to which the first sentence of article 16.1 applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax agreement covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
3
Canada.
Article 24(1), second sentence.
10
Luxembourg.
Article 25(1), second sentence.
13
New Zealand.
Article 24(1), second sentence.
14
Philippines.
Article 25(1), second sentence.
16
Seychelles.
Article 25(1), second sentence.
18
Switzerland.
Article 23(1), second sentence.
19
Thailand.
Article 25(1), second sentence.
21
United Arab Emirates.
Article 25(1), second sentence.
27
Italy.
Article 25(1), second sentence.
29
Poland.
Article 24(1), second sentence.
30
Qatar.
Article 25(1), second sentence.
32
South Africa.
Article 24(1), second sentence.
35
Bulgaria.
Article 24(1), second sentence.
38
Egypt.
Article 25(1), second sentence.
39
Hungary.
Article 25(1), second sentence.
41
Pakistan.
Article 26(1), second sentence.
42
Portugal.
Article 25(1), second sentence.
43
Romania.
Article 26(1), second sentence.
44
Russia.
Article 23(1), second sentence.
45
Serbia.
Article 25(1), second sentence.
46
Spain.
Article 26(1), second sentence.
Pursuant to article 16.6(b)(ii) of the Convention, the Republic of Indonesia considers that the following conventions contain a provision that determines that the cases to which the first sentence of article 16.1 applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Australia.
Article 25(1), second sentence.
2
Brunei Darussalam.
Article 26(1), second sentence.
4
People's Republic of China.
Article 25(1), second sentence.
5
France.
Article 26(1), second sentence.
6
Hong Kong SAR.
Article 24(1), second sentence.
7
India.
Article 26(1), second sentence.
8
Japan.
Article 25(1), second sentence.
9
Lao RDP.
Article 25(1), second sentence.
11
Malaysia.
Article 24(1), second sentence.
12
The Netherlands.
Article 27(1), second sentence.
15
Singapore.
Article 25(1), second sentence.
17
Republic of Korea.
Article 25(1), second sentence.
22
United States of America.
Article 25(1), second sentence.
23
Vietnam.
Article 25(1), second sentence.
24
Belgium.
Article 24(1), second sentence.
25
Croatia.
Article 24(1), second sentence.
26
Finland.
Article 24(1), second sentence.
28
Norway.
Article 26(1), second sentence.
31
Slovakia.
Article 25(1), second sentence.
34
Armenia.
Article 26(1), second sentence.
37
Denmark.
Article 25(1), second sentence.
40
Mexico.
Article 25(2)
47
Sweden.
Article 25(1), second sentence.
Notification of listed conventions that do not contain certain provisions.
Pursuant to article 16.6(c)(ii) of the Convention, the Republic of Indonesia considers that the following conventions do not contain any of the provisions described in article 16.4(b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
2
Brunei Darussalam.
3
Canada.
4
People's Republic of China.
5
France.
10
Luxembourg.
11
Malaysia.
12
The Netherlands.
13
New Zealand.
14
Philippines.
16
Seychelles.
18
Switzerland.
19
Thailand.
20
United Kingdom.
21
United Arab Emirates.
23
Vietnam.
24
Belgium.
25
Croatia.
27
Italy.
29
Poland.
30
Qatar.
31
Slovakia.
33
Turkey.
34
Armenia.
35
Bulgaria.
36
Czech Republic.
38
Egypt.
40
Mexico.
42
Portugal.
43
Romania.
44
Russia.
45
Serbia.
46
Spain.
According to article 16.6(d)(i) of the Convention, Indonesia considers that the following conventions do not contain any of the provisions described in article 16.4(c)(i).
Number of the agreement listed
Other Contracting Jurisdiction
1
Australia.
5
France.
22
United States of America.
Under article 16.6(d)(ii) of the Convention, Indonesia considers that the following conventions do not contain any of the provisions described in article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
1
Australia.
3
Canada.
20
United Kingdom.
24
Belgium.
27
Italy.
37
Denmark.
Article 17. Correlative adjustments.
Notification of existing provisions in the conventions included in the list.
Pursuant to article 17.4 of the Convention, the Republic of Indonesia considers that the following conventions contain one of the provisions described in article 17.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Australia.
Article 9.3.
2
Brunei Darussalam.
Article 9.2.
4
People's Republic of China.
Article 9.2.
6
Hong Kong SAR.
Article 9.2.
7
India.
Article 9.2.
9
Lao RDP.
Article 9.2.
10
Luxembourg.
Article 9.2.
12
The Netherlands.
Article 9.2.
16
Seychelles.
Article 9.2.
17
Republic of Korea.
Article 9.2.
20
United Kingdom.
Article 21(5).
21
United Arab Emirates.
Article 9.2.
22
United States of America.
Article 9.3.
23
Vietnam.
Article 9.2.
25
Croatia.
Article 9.2.
26
Finland.
Article 9.2.
29
Poland.
Article 9.2.
30
Qatar.
Article 9.2.
31
Slovakia.
Article 9.2.
32
South Africa.
Article 9.2.
33
Turkey.
Article 9.2.
34
Armenia.
Article 9.2.
35
Bulgaria.
Article 9.2.
37
Denmark.
Article 9.2.
38
Egypt.
Article 9.2.
40
Mexico.
Article 9.2.
41
Pakistan.
Article 9.2.
42
Portugal.
Article 9.2.
45
Serbia.
Article 9.2.
47
Sweden.
Article 9.2.
Article 35. Date of effect.
Notification of choice of optional provisions.
In accordance with Article 35.3 of the Convention and solely for the purposes of the application of Articles 35(1)(b) and 35.5(b) by the Republic of Indonesia, the latter elects to replace the reference to “tax periods starting from the end of a period” with a reference to “tax periods starting from 1 January of the year beginning from the end of a period”.
Reservation.
Under article 35.6 of the Convention, the Republic of Indonesia reserves the right not to apply article 35.4 in relation to its Covered Tax Agreements.
Under article 35.7 (a) of the Convention, the Republic of Indonesia reserves the right to replace:
(i) references in Articles 35.1 and 35.4 to "the last of the dates on which this Convention enters into force for each of the Contracting Jurisdictions of the Tax Convention covered"; and
(ii) the reference in Article 35(5) to "the date of communication by the Depositary of the notification of the extension of the list of conventions';
by ‘30 days after the date of receipt by the Depositary of the last of the notifications sent by each of the Contracting Jurisdictions which make the reservation described in Article 35(7) (Date of effect) by notifying that they have completed their internal procedures in order to give effect to the provisions of this Convention in relation to that specific covered tax Convention’;
(iii) the references in Article 28.9(a) to "from the date of communication by the Depositary of the notification of withdrawal or replacement of the reservation"; and
(iv) the reference in Article 28.9(b) to "on the last of the dates on which the Convention enters into force for those Contracting Jurisdictions";
by ‘30 days after the date of receipt by the Depositary of the last of the notifications sent by each of the Contracting Jurisdictions which formulate the reservation described in Article 35(7) (Date of effect) by notifying that they have completed their internal procedures in order to give effect to the withdrawal or replacement of the reservation in respect of that specific tax Convention’;
(v) references in Article 29(6)(a) to "from the date of communication by the Depositary of the additional notification"; and
(vi) the reference in Article 29(6)(b) to "on the last of the dates on which the Convention enters into force for such Contracting Jurisdictions";
for ‘30 days after the date of receipt by the Depositary of the last of the notifications sent by each of the Contracting Jurisdictions which formulate the reservation described in Article 35(7) (Date of effect) by notifying that they have completed their internal procedures in order to give effect to the additional notification in respect of that specific covered tax Convention’;
(vii) references in Article 36(1) and (2) (Date of effect of Part VI) to "the last of the dates on which this Convention enters into force for each of the Contracting Jurisdictions of the Tax Convention covered";
by ‘30 days after the date of receipt by the Depositary of the last of the notifications sent by each of the Contracting Jurisdictions making the reservation described in Article 35(7) (Date of effect) by reporting that they have completed their internal procedures in order to give effect to the provisions of this Convention in relation to that specific covered tax Convention’; and
(viii) the reference in Article 36(3) (Date of effect of Part VI) to "the date of communication by the Depositary of the notification of the extension of the list of conventions’;
(ix) the references in Article 36(4) (Date of effect of Part VI) to “the date of communication by the Depositary of the notification of withdrawal of the reservation”, “the date of communication by the Depositary of the notification of replacement of the reservation” and “the date of communication by the Depositary of the notification of withdrawal of the objection to the reservation”; and
(x) the reference in Article 36(5) (Date of effect of Part VI) to "the date of communication by the Depositary of the additional notification";
by ‘30 days after the date of receipt by the Depositary of the last of the notifications sent by each of the Contracting Jurisdictions making the reservation described in Article 35(7) (Date of Effects) by reporting the completion of their internal procedures for the effect of the provisions of the Sixth Party (Arbitration) in respect of that specific included tax Convention’.
Notification under article 35.7.b of the Convention*.
* The provisions of the convention shall take effect for Covered Tax Agreements by Article 35.1 as amended by Article 35.7(a).
Notification confirming compliance with domestic procedures to give effect to the provisions of the Convention with respect to the Covered Tax Agreements: article 35.7.a)(i).
In accordance with Article 35.7.b of the Convention, the Republic of Indonesia notified, on the dates indicated below, the performance of its internal procedures in order to give effect to the provisions of the Convention in respect of the following conventions.
Number of the agreement listed
Other Contracting Jurisdiction
Date received
1
Australia.
26-11-2020
3
Canada.
26-11-2020
5
France.
26-11-2020
7
India.
26-11-2020
8
Japan.
26-11-2020
10
Luxembourg.
26-11-2020
11
Malaysia.
21-10-2021
12
The Netherlands.
26-11-2020
13
New Zealand.
26-11-2020
15
Singapore.
26-11-2020
17
Republic of Korea.
26-11-2020
20
United Kingdom.
26-11-2020
21
United Arab Emirates.
26-11-2020
24
Belgium.
26-11-2020
25
Croatia.
21-10-2021
26
Finland.
26-11-2020
29
Poland.
26-11-2020
30
Qatar.
26-11-2020
31
Slovakia.
26-11-2020
37
Denmark.
26-11-2020
38
Egypt.
21-10-2021
39
Hungary.
21-10-2021
41
Pakistan.
21-10-2021
42
Portugal.
26-11-2020
44
Russia.
26-11-2020
45
Serbia.
26-11-2020
47
Sweden.
26-11-2020
Ireland
Reservations and notifications made by Ireland at the time of deposit of the instrument of ratification, in accordance with articles 28.5 and 29.1 of the Convention
Article 2. Interpretation of terms.
Notification. Conventions covered by the Multilateral Convention.
In accordance with Article 2.1(a)(ii) of the Convention, Ireland wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/ Instrument amending
Date of signature
Date of entry into force
1
Convention between Ireland and the Republic of Albania to prevent double taxation and prevent tax evasion in respect of income taxes.
Albania.
Original.
16-10-2009
12-07-2011
2
Convention between the Government of Ireland and the Government of the Republic of Armenia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Armenia.
Original.
14-07-2011
18-12-2012
3
Agreement between the Government of Ireland and the Government of Australia to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Australia.
Original.
31-05-1983
21-12-1983
4
Convention between the Republic of Ireland and the Republic of Austria on the prevention of double taxation of income taxes.
Austria.
Original.
24-05-1966
05-01-1968
Instrument amending (a).
19-06-1987
01-03-1989
Instrument amending (b).
16-12-2009
01-05-2011
5
Convention between Ireland and the Kingdom of Bahrain to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Bahrain.
Original.
29-10-2009
09-11-2010
6
Convention between Ireland and the Republic of Belarus to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Belarus.
Original.
03-11-2009
09-07-2010
7
Convention between Ireland and Belgium to prevent double taxation and to prevent tax evasion in respect of income taxes.
Belgium.
Original.
24-06-1970
31-12-1973
Instrument amending (a).
14-04-2014
N. p.
8
Convention between Ireland and Bosnia and Herzegovina to avoid double taxation and prevent tax evasion in the area of income taxes and capital gains.
Bosnia and Herzegovina.
Original.
03-11-2009
22-06-2012
9
Agreement between the Government of Ireland and the Government of the Republic of Botswana to prevent double taxation and to prevent tax evasion in respect of income taxes.
Botswana.
Original.
10-06-2014
03-02-2016
10
Agreement between the Government of Ireland and the Government of the Republic of Bulgaria to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Bulgaria.
Original.
05-10-2000
05-01-2001
11
Agreement between the Government of Ireland and the Government of Canada to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Canada.
Original.
08-10-2003
12-04-2005
12
Agreement between the Government of Ireland and the Republic of Chile to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Chile.
Original.
02-06-2005
28-08-2008
13
Agreement between the Government of Ireland and the Government of the People's Republic of China to prevent double taxation and prevent tax evasion in respect of income taxes.
China.
Original.
19-04-2000
28-12-2000
14
Agreement between the Government of Ireland and the Government of the Republic of Croatia to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Croatia.
Original.
21-06-2002
30-10-2003
15
Convention between Ireland and Cyprus to prevent double taxation and prevent tax evasion in respect of income taxes.
Cyprus.
Original.
24-09-1968
12-07-1970
16
Convention between Ireland and the Czech Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Czech Republic.
Original.
14-11-1995
21-04-1996
17
Agreement between the Government of Ireland and the Government of the Kingdom of Denmark to prevent double taxation and prevent tax evasion in respect of income taxes.
Denmark.
Original.
26-03-1993
08-10-1993
Instrument amending (a).
22-07-2014
23-12-2014
18
Convention between the Government of Ireland and the Government of the Arab Republic of Egypt to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Egypt.
Original.
09-04-2012
24-04-2013
19
Agreement between the Government of Ireland and the Government of the Republic of Estonia to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Estonia.
Original.
16-12-1997
29-12-1998
20
Convention between Ireland and the Federal Democratic Republic of Ethiopia to prevent double taxation and prevent tax evasion of income taxes.
Ethiopia.
Original.
03-11-2014
12-08-2016
21
Agreement between the Government of Ireland and the Government of the Republic of Finland to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Finland.
Original.
27-03-1992
26-12-1993
22
Convention between Ireland and France on the avoidance of double taxation and the prevention of tax evasion in the area of income taxes.
France.
Original.
21-03-1968
15-06-1971
23
Agreement between the Government of Ireland and the Government of Georgia to prevent double taxation and prevent tax evasion in the area of income taxes.
Georgia.
Original.
20-11-2008
06-05-2010
24
Convention between Ireland and the Republic of Ghana to prevent double taxation and prevent tax evasion of income taxes and capital gains.
Ghana.
Original.
07-02-2018
N. p.
25
Convention between Ireland and the Hellenic Republic on the prevention of double taxation and the prevention of tax evasion in respect of income taxes and capital gains.
Greece.
Original.
24-11-2003
29-12-2004
26
Agreement between the Government of Ireland and the Government of the Hong Kong Special Administrative Region of the People's Republic of China to prevent double taxation and prevent tax evasion of income taxes.
Hong Kong.
Original.
22-06-2010
10-02-2011
27
Agreement between the Government of Ireland and the Republic of Hungary to prevent double taxation and to prevent tax evasion in the area of income taxes.
Hungary.
Original.
25-04-1995
05-12-1996
28
Convention between Ireland and the Republic of Iceland to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Iceland.
Original.
17-12-2003
17-12-2004
29
Agreement between the Government of Ireland and the Government of the Republic of India to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
India.
Original.
06-11-2000
27-12-2001
(18)
30
Convention between the State of Israel and Ireland to prevent double taxation and prevent tax evasion in respect of income taxes.
Israel.
Original.
20-11-1995
24-12-1995
31
Convention between Ireland and Italy to prevent double taxation and to prevent tax evasion in the area of income taxes.
Italy.
Original.
11-06-1971
14-02-1975
32
Convention between Ireland and Japan to prevent double taxation and prevent tax evasion in the area of income taxes.
Japan.
Original.
18-01-1974
04-12-1974
33
Agreement between the Government of Ireland and the Government of the Republic of Kazakhstan to prevent double taxation and prevent tax evasion in respect of income taxes.
Kazakhstan.
Original.
26-04-2017
01-01-2018
34
Convention between Ireland and the Republic of Korea to prevent double taxation and prevent tax evasion in respect of income taxes and capital gains.
Korea.
Original.
18-07-1990
27-12-1991
35
Agreement between the Government of Ireland and the Government of the State of Kuwait to prevent double taxation and to prevent tax evasion of income taxes.
Kuwait.
Original.
23-11-2010
12-08-2013
36
Convention between the Government of Ireland and the Government of the Republic of Latvia to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Latvia.
Original.
13-11-1997
17-02-1998
37
Convention between the Government of Ireland and the Government of the Republic of Lithuania to prevent double taxation and prevent tax evasion in respect of income taxes and capital gains.
Lithuania.
Original.
18-11-1997
05-06-1998
38
Convention between Ireland and the Grand Duchy of Luxembourg on the avoidance of double taxation and the prevention of tax evasion in the field of income and property taxes.
Luxembourg.
Original.
14-01-1972
25-02-1975
Instrument amending (a).
27-05-2014
11-12-2015
39
Convention between Ireland and the Republic of Macedonia to prevent double taxation and prevent tax evasion in respect of income taxes.
Macedonia.
Original.
14-04-2008
12-01-2009
40
Agreement between the Government of Ireland and the Government of Malaysia to prevent double taxation and prevent tax evasion in respect of income taxes.
Malaysia.
Original.
28-11-1998
11-09-1999
Instrument amending (a).
16-12-2009
15-02-2011
41
Convention between Ireland and Malta to prevent double taxation and prevent tax evasion in respect of income taxes.
Malta.
Original.
14-11-2008
15-01-2009
42
Agreement between Ireland and the United Mexican States to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Mexico.
Original.
22-10-1998
31-12-1998
43
Convention between the Government of Ireland and the Republic of Moldova to prevent double taxation and prevent tax evasion in the area of income taxes.
Moldova.
Original.
28-05-2009
22-04-2010
44
Convention between Ireland and Montenegro to prevent double taxation and to prevent tax evasion in the area of income taxes.
Montenegro.
Original.
07-10-2010
01-12-2011
45
Convention between Ireland and the Kingdom of Morocco on the avoidance of double taxation and the prevention of tax evasion in respect of income taxes.
Morocco.
Original.
22-06-2010
10-09-2012
46
Agreement between the Government of Ireland and the Government of New Zealand to prevent double taxation and prevent tax evasion in respect of income taxes and capital gains.
New Zealand.
Original.
19-09-1986
26-09-1988
47
Convention between Ireland and the Kingdom of Norway to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Norway.
Original.
22-11-2000
28-11-2001
48
Convention between the Government of Ireland and the Government of the Islamic Republic of Pakistan to prevent double taxation and prevent tax evasion of income taxes.
Pakistan.
Original.
16-04-2015
11-10-2016
49
Agreement between the Government of Ireland and the Republic of Panama to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Panama.
Original.
22-11-2011
19-12-2012
50
Agreement between the Government of Ireland and the Government of the Republic of Poland to prevent double taxation and to prevent tax evasion in respect of income taxes.
Poland.
Original.
13-11-1995
22-12-1995
51
Convention between Ireland and the Portuguese Republic on the avoidance of double taxation and the prevention of tax evasion in the area of income taxes.
Portugal.
Original.
01-06-1993
11-07-1994
Instrument amending (a).
11-11-2005
18-12-2006
52
Convention between the Government of Ireland and the Government of the State of Qatar to prevent double taxation and prevent tax evasion in respect of income taxes and capital gains.
Qatar.
Original.
21-06-2012
13-12-2013
53
Convention between Ireland and Romania to prevent double taxation and prevent tax evasion on income and capital gains.
Romania.
Original.
21-10-1999
29-12-2000
54
Agreement between the Government of Ireland and the Government of the Russian Federation to prevent double taxation of income taxes.
Russia.
Original.
29-04-1994
07-07-1995
55
Convention between Ireland and the Kingdom of Saudi Arabia to prevent double taxation and prevent tax evasion in the area of income taxes.
Saudi Arabia.
Original.
19-10-2011
01-12-2012
56
Convention between Ireland and the Republic of Serbia on the avoidance of double taxation on income taxes.
Serbia.
Original.
23-09-2009
16-06-2010
57
Agreement between the Government of Ireland and the Government of the Republic of Singapore to prevent double taxation and prevent tax evasion in respect of income taxes.
Singapore.
Original.
28-10-2010
08-04-2011
58
Convention between Ireland and the Slovak Republic to prevent double taxation and prevent tax evasion in respect of income taxes and capital gains.
Slovak Republic.
Original.
08-06-1999
30-12-1999
59
Agreement between the Government of the Republic of Slovenia and the Government of Ireland to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Slovenia.
Original.
12-03-2002
11-12-2002
60
Agreement between the Government of Ireland and the Government of the Republic of South Africa to prevent double taxation and to prevent tax evasion of income taxes and capital gains.
South Africa.
Original.
07-10-1997
05-12-1997
Instrument amending (a).
17-03-2010
10-02-2012
61
Agreement between Ireland and the Kingdom of Spain to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Spain.
Original.
10-02-1994
21-11-1994
62
Convention between Ireland and Sweden to prevent double taxation and prevent tax evasion in respect of income taxes and capital gains.
Sweden.
Original.
08-10-1986
05-04-1988
Instrument amending (a).
01-07-1993
20-01-1994
63
Agreement between the Government of Ireland and the Government of the Kingdom of Thailand to prevent double taxation and prevent tax evasion in respect of income taxes and capital gains.
Thailand.
Original.
04-11-2013
11-03-2015
64
Convention between the Government of Ireland and the Republic of Turkey to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Turkey.
Original.
24-10-2008
18-08-2010
65
Convention between Ireland and the United Arab Emirates to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
United Arab Emirates.
Original.
01-07-2010
21-07-2011
66
Agreement between the Government of Ireland and the Government of Ukraine to prevent double taxation and to prevent tax evasion of income taxes and capital gains.
Ukraine.
Original.
19-04-2013
17-08-2015
67
Agreement between the Government of Ireland and the Government of the United Kingdom to prevent double taxation and prevent tax evasion in respect of income taxes and capital gains.
United Kingdom.
Original.
02-06-1976
23-12-1976
Instrument amending (a).
28-10-1976
23-12-1976
Instrument amending (b).
07-11-1994
21-09-1995
Instrument amending (c).
04-11-1998
23-12-1998
68
Agreement between the Government of Ireland and the Government of the United States of America to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
United States of America.
Original.
28-07-1997
17-12-1997
Instrument amending (a).
24-09-1999
13-07-2000
69
Convention between the Government of Ireland and the Government of the Republic of Uzbekistan to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Uzbekistan.
Original.
11-07-2012
17-04-2013
70
Agreement between the Government of Ireland and the Government of the Socialist Republic of Vietnam to prevent double taxation and prevent tax evasion in respect of income taxes.
Vietnam.
Original.
10-03-2008
24-12-2008
71
Convention between Ireland and the Republic of Zambia Ireland to prevent double taxation and prevent tax evasion in respect of income taxes and capital gains.
Zambia.
Original.
31-03-2015
23-12-2015
(18)
Ireland understands that India considers that the Convention entered into force on 26.12.2001.
Article 3. Transparent entities.
Reservation.
Under Article 3.5(b) of the Convention, Ireland reserves the right not to apply paragraph 1 to any of its Covered Tax Agreements by the Convention which already contain any of the provisions described in Article 3.4. The following convention contains provisions falling within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
68
United States of America.
Protocol, paragraph 1.
Under Article 3.5.f of the Convention, Ireland reserves the right not to apply Article 3.2 to its Covered Tax Agreements by the Convention.
Notification of existing provisions in the conventions included in the list.
Ireland makes no notification under this Article.
Article 4. Entities with double residence.
Reservation.
Pursuant to Article 4.3(b) of the Convention, Ireland reserves the right not to apply any of the provisions of Article 4 to its tax treaties which already cover cases in which a person other than a natural person is resident of more than one Contracting Jurisdiction by urging the competent authorities of the Contracting Jurisdictions to make every effort to reach mutual agreement to determine a single Contracting Jurisdiction of residence. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
9
Botswana.
Article 4.3.
10
Bulgaria.
Article 4.3.
11
Canada.
Article 4.3.
63
Thailand.
Article 4.3.
68
United States of America.
Article 4.3.
70
Vietnam.
Article 4.3.
In accordance with Article 4.3.f of the Convention, Ireland reserves the right not to apply any of the provisions of Article 4 to those of its tax treaties which it has entered with Parties which have made the reservation described in Article 4.3.e).
Notification of existing provisions in the conventions included in the list.
Pursuant to Article 4.4 of the Convention, Ireland considers that the following conventions contain any of the provisions described in Article 4.2 which are not subject to any of the reservations provided for in Article 4.3(b) to (d). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 4.3.
2
Armenia.
Article 4.3.
3
Australia.
Article 4.4.
4
Austria.
Article 2.A.3.
5
Bahrain.
Article 4.3.
6
Belarus.
Article 4.3.
7
Belgium.
The double taxation agreement does not contain any rules for the settlement of residence.
8
Bosnia and Herzegovina.
Article 4.3.
12
Chile.
Article 4.3.
13
China.
Article 4.3.
14
Croatia.
Article 4.3.
15
Cyprus.
The double taxation agreement does not contain any rules for the settlement of residence.
16
Czech Republic.
Article 4.3.
17
Denmark.
Article 4.3.
18
Egypt.
Arts. 4.3 and 4.4.
19
Estonia.
Article 4.3.
20
Ethiopia.
Article 4.3.
21
Finland.
Article 4.3.
22
France.
The double taxation agreement does not contain any rules for the settlement of residence.
23
Georgia.
Article 4.3.
24
Ghana.
Article 4.3.
5
Greece.
Article 4.3.
26
Hong Kong.
Article 4.3.
27
Hungary.
Article 4.3.
28
Iceland.
Article 4.3.
29
India.
Article 4.3.
30
Israel.
Article 4.3.
31
Italy.
The double taxation agreement does not contain any rules for the settlement of residence.
32
Japan.
Article 4.3.
33
Kazakhstan.
Article 4.3.
34
Korea.
Article 4.3.
35
Kuwait.
Article 4.4.
36
Latvia.
Article 4.3.
37
Lithuania.
Article 4.3.
38
Luxembourg.
The double taxation agreement does not contain any rules for the settlement of residence.
39
Macedonia.
Article 4.3.
40
Malaysia.
Article 4.3.
41
Malta.
Article 4.3.
42
Mexico.
Article 4.3.
43
Moldova.
Article 4.3.
44
Montenegro.
Article 4.3.
45
Morocco.
Article 4.3.
46
New Zealand.
Article 4.3.
47
Norway.
Article 4.3.
48
Pakistan.
Article 4.3.
49
Panama.
Article 4.3.
50
Poland.
Article 4.3.
51
Portugal.
Article 4.3.
52
Qatar.
Article 4.3.
53
Romania.
Article 4.3.
54
Russia.
Article 4.3.
55
Saudi Arabia.
Article 4.3.
56
Serbia.
Article 4.3.
57
Singapore.
Article 4.3.
58
Slovak Republic.
Article 4.3.
59
Slovenia.
Article 4.3.
60
South Africa.
Article 4.3.
61
Spain.
Article 4.3.
62
Sweden.
Article 4.3.
64
Turkey.
Article 4.3.
65
United Arab Emirates.
Article 5.3.
66
Ukraine.
Article 4.3.
67
United Kingdom.
Article 4.3.
69
Uzbekistan.
Article 4.3.
71
Zambia.
Article 4.3.
Article 5. Application of methods to eliminate double taxation.
Reservation.
Ireland does not make any reservation under this article.
Notification of choice of optional provisions.
Ireland makes no notification under this Article.
Article 6. Purpose of the Covered Tax Agreements.
Reservation.
Ireland does not make any reservation under this article.
Notification of choice of optional provisions.
Under Article 6.6 of the Convention, Ireland opts to apply Article 6.3.
Notification of the text of the Preamble existing in the conventions included in the list.
Pursuant to Article 6.5 of the Convention, Ireland considers that the following conventions do not fall within the scope of a reservation made under Article 6.4 and contain in the Preamble the wording referred to in Article 6.2. The text of the relevant paragraph in the Preamble is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
1
Albania.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
2
Armenia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
3
Australia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and capital gains,
4
Austria.
Desiring to conclude a convention to prevent double taxation of income taxes,
5
Bahrain.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion on income and capital gains,
6
Belarus.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
7
Belgium.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;
8
Bosnia and Herzegovina.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and capital gains,
9
Botswana.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
10
Bulgaria.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and capital gains,
11
Canada.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and capital gains,
12
Chile.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion of income and capital gains;
13
China.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
14
Croatia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and capital gains,
15
Cyprus.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
16
Czech Republic.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
17
Denmark.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes.
18
Egypt.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and capital gains,
19
Estonia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and capital gains,
20
Ethiopia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
21
Finland.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and capital gains,
22
France.
Desiring to avoid, as far as possible, double taxation and to prevent tax evasion in the area of income taxes.
23
Georgia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
24
Ghana.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion on income and capital gains,
25
Greece.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and capital gains,
26
Hong Kong.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;
27
Hungary.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
28
Iceland.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
29
India.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and capital gains,
30
Israel.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
31
Italy.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;
32
Japan.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
33
Kazakhstan.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
34
Korea.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and capital gains,
35
Kuwait.
Desiring to promote its economic relations through the conclusion of a convention to avoid double taxation and prevent tax evasion in the area of income taxes,
36
Latvia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and capital gains,
37
Lithuania.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and capital gains,
38
Luxembourg.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
39
Macedonia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
40
Malaysia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
41
Malta.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
42
Mexico.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and capital gains,
43
Moldova.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
44
Montenegro.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
45
Morocco.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
46
New Zealand.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion of income and capital gains;
47
Norway.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
48
Pakistan.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
49
Panama.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and capital gains,
50
Poland.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
51
Portugal.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
52
Qatar.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and capital gains,
53
Romania.
Desiring to promote and strengthen its economic relations through the conclusion of a convention to prevent double taxation and to prevent tax evasion of income and capital gains,
54
Russia.
Desiring to conclude a convention to prevent double taxation of income taxes,
55
Saudi Arabia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
56
Serbia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
57
Singapore.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
58
Slovak Republic.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and capital gains,
59
Slovenia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and capital gains,
60
South Africa.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion of income taxes and capital gains, and to promote and strengthen economic relations between the two countries.
61
Spain.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion of income and capital gains.
62
Sweden.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and capital gains,
63
Thailand.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and capital gains,
64
Turkey.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and capital gains,
65
United Arab Emirates.
Desiring to <encourage their economic relations through> the conclusion of a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains,
66
Ukraine.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and capital gains,
67
United Kingdom.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion of income and capital gains;
68
America.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion on income and capital gains,
69
Uzbekistan.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
70
Vietnam.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
71
Zambia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and capital gains,
Notification of listed conventions that do not contain the text of the Preamble agreed upon in the Convention
Pursuant to Article 6.6 of the Convention, Ireland considers that the following conventions do not contain in their Preamble reference to its desire to develop its economic relations or to strengthen cooperation in tax matters.
Number of the agreement listed
Other Contracting Jurisdiction
1
Albania.
2
Armenia.
3
Australia.
4
Austria.
5
Bahrain.
6
Belarus.
7
Belgium.
8
Bosnia and Herzegovina.
9
Botswana.
10
Bulgaria.
11
Canada.
12
Chile.
13
China.
14
Croatia.
15
Cyprus.
16
Czech Republic.
17
Denmark.
18
Egypt.
19.
Estonia.
20
Ethiopia.
21
Finland.
22
France.
23
Georgia.
24
Ghana.
25
Greece.
26
Hong Kong.
28
Iceland.
30
Israel.
31
Italy.
32
Japan.
33
Kazakhstan.
34
Korea.
36
Latvia.
37
Lithuania.
38
Luxembourg.
39
Macedonia.
40
Malaysia.
41
Malta.
42
Mexico.
43
Moldova.
44
Montenegro.
45
Morocco.
46
New Zealand.
47
Norway.
49
Panama.
50
Poland.
51
Portugal.
52
Qatar.
53
Romania.
54
Russia.
55
Saudi Arabia.
56
Serbia.
57
Singapore.
58
Slovak Republic.
59
Slovenia.
60
South Africa.
61
Spain.
62
Sweden.
63
Thailand.
64
Turkey.
66
Ukraine.
67
United Kingdom.
68
America.
69
Uzbekistan.
70
Vietnam.
71
Zambia.
Article 7. Measures to prevent the abuse of conventions.
Reservation.
Ireland does not make any reservation under this article.
Notification of choice of optional provisions.
Under article 7.17 (b) of the Convention, Ireland opts to apply article 7.4.
Notification of existing provisions in the conventions included in the list.
Pursuant to Article 7.17(a) of the Convention, Ireland considers that the following conventions are not subject to the reservation provided for in Article 7.15(b) and contain any of the provisions described in Article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
3
Australia.
Articles 11.6, 2nd part, 12.7 and 13.7.
12
Chile.
Articles 10.6, 11.7 and 12.7.
21
Finland.
Articles 11.7, 12.6 and 13.6.
25
Greece.
Articles 11.7 and 12.7.
30
Israel.
Articles 11.8 and 12.7.
33
Kazakhstan.
Article 29
42
Mexico.
Articles 11.8 and 12.7.
46
New Zealand.
Articles 12.8, 13.7 and 14.7.
47
Norway.
Articles 11.6 and 12.6.
62
Sweden.
Articles 11.7, 12.6 and 13.6.
67
United Kingdom.
Articles 12.5 and 20.3.
Article 8. Transactions with dividends.
Reservation.
Ireland does not make any reservation under this article.
Notification of existing provisions in the conventions included in the list.
Pursuant to Article 8.4 of the Convention, Ireland considers that the following conventions contain any of the provisions described in Article 8.1 which are not subject to any of the reservations provided for in Article 8.3(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 10(2)(a).
2
Armenia.
Article 10(2)(a).
6
Belarus.
Article 10(2)(a).
10
Bulgaria.
Article 10(2)(a).
11
Canada.
Article 10(2)(a).
12
Chile.
Article 10(2)(a).
13
China.
Article 10(2)(a).
14
Croatia.
Article 10(2)(a).
16
Czech Republic.
Article 10(2)(a).
18
Egypt.
Article 10(2)(a).
19
Estonia.
Article 10(2)(a).
22
France.
Article 9.1.
23
Georgia.
Articles 10(2)(a) and 10.2.b)(i).
25
Greece.
Article 10(2)(a).
27
Hungary.
Article 10(2)(a).
28
Iceland.
Article 10(2)(a).
32
Japan.
Article 11(2).
33
Kazakhstan.
Article 10(2)(a).
36
Latvia.
Article 10(2)(a).
37
Lithuania.
Article 10(2)(a).
38
Luxembourg.
Article 9.2(b)(i).
39
Macedonia.
Articles 10(2)(a) and 10(3)(a).
41
Malta.
Article 10(2)(a)(i).
42
Mexico.
Article 10(2)(a).
43
Moldova.
Article 10(2)(a).
44
Montenegro.
Article 10.2.1.
45
Morocco.
Article 10(2)(a).
47
Norway.
Article 10(2)(a).
48
Pakistan.
Article 10(2)(a).
50
Poland.
Article 10.3.
55
Saudi Arabia.
Article 10.2.
56
Serbia.
Article 10.2.1.
58
Slovak Republic.
Article 10.3.
59
Slovenia.
Article 10(2)(a).
60
South Africa.
Article 10(2)(a).
61
Spain.
Article 10(4).
64
Turkey.
Article 10(2)(a)(i) and (ii) and (b)(i).
66
Ukraine.
Article 10(2)(a).
67
United Kingdom.
Article 11(1)(a).
69
Uzbekistan.
Article 10(2)(a).
70
Vietnam.
Article 10(2)(a).
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Reservation.
According to Article 9.6(e) of the Convention, Ireland reserves the right not to apply Article 9.1(b) to any of its tax treaties which include a provision of the kind described in Article 9.1 which applies to the disposition of rights other than shares. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
3
Australia.
Articles 14.1, 14.2.b(iii), 14.2.b(ii) and (iv) and 14.2.c(iii).
6
Belarus.
Article 13.4.
8
Bosnia and Herzegovina.
Article 13.4.
9
Botswana.
Article 13.4.
11
Canada.
Article 13(2)
12
Chile.
Article 13.4 (b).
16
Czech Republic.
Article 13(2)
17
Denmark.
Article 13(2)
19
Estonia.
Article 13(2)
20
Ethiopia.
Article 13.4.
21
Finland.
Article 14(2)
24
Ghana.
Article 14(4)(b).
27
Hungary.
Article 13(2)
30
Israel.
Article 13(5).
33
Kazakhstan.
Article 13.4.
36
Latvia.
Article 13(2)
37
Lithuania.
Article 13(2)
40
Malaysia.
Article 13(2)
42
Mexico.
Article 13(2)
44
Montenegro.
Article 13.4.
46
New Zealand.
Article 15(2)
48
Pakistan.
Article 13(2)
49
Panama.
Article 13(5).
50
Poland.
Article 13(2)
51
Portugal.
Article 13(2)
52
Qatar.
Article 13.4.
54
Russia.
Article 13(2)(c).
55
Saudi Arabia.
Article 13.4.
56
Serbia.
Article 13.4.
58
Slovak Republic.
Article 13(2)
61
Spain.
Article 13(2)
62
Sweden.
Article 14(2)
66
Ukraine.
Article 13(2)
67
United Kingdom.
Article 14(2)
69
Uzbekistan.
Article 13.4.
70
Vietnam.
Article 14.4.
71
Zambia.
Article 13.4.
Notification of choice of optional provisions.
Under Article 9.8 of the Convention, Ireland chooses to apply Article 9.4.
Notification of existing provisions in the conventions included in the list.
Pursuant to Article 9.7 of the Convention, Ireland considers that the following conventions contain any of the provisions described in Article 9.1. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 13.4.
2
Armenia.
Article 13.4.
3
Australia.
Articles 14.1, 14.2.b)(iii) and (iv) and 14.2.c(iii).
4
Austria.
Article 11(2).
5
Bahrain.
Article 13.4.
6
Belarus.
Article 13.4.
7
Belgium.
No rules.
8
Bosnia and Herzegovina.
Article 13.4.
9
Botswana.
Article 13.4.
10
Bulgaria.
Article 13(2)
11
Canada.
Article 13(2)
12
Chile.
Article 13.4 (b).
13
China.
Article 13.4.
14
Croatia.
Article 13(2)
15
Cyprus.
No rules.
16
Czech Republic.
Article 13(2)
17
Denmark.
Article 13(2)
18
Egypt.
Article 13.4.
19
Estonia.
Article 13(2)
20
Ethiopia.
Article 13.4.
21
Finland.
Article 14(2)
22
France.
No rules.
23
Georgia.
Article 13(2)
24
Ghana.
Article 14(4)(b).
25
Greece.
Article 13(2)
26
Hong Kong.
Article 13.4.
27
Hungary.
Article 13(2)
28
Iceland.
Article 13(2)
29
India.
Article 13.4.
30
Israel.
Article 13(5).
31
Italy.
No rules.
32
Japan.
No rules.
33
Kazakhstan.
Article 13.4.
34
Korea.
Article 13(2)
35
Kuwait.
Article 13(2)
36
Latvia.
Article 13(2)
37
Lithuania.
Article 13(2)
38
Luxembourg.
No rules.
39
Macedonia.
Article 13(2)
40
Malaysia.
Article 13(2)
41
Malta.
Article 13(2)
42
Mexico.
Article 13(2)
43
Moldova.
Article 13.4.
44
Montenegro.
Article 13.4.
45
Morocco.
Article 13(2)
46
New Zealand.
Article 15(2)
47
Norway.
Article 13(2)
48
Pakistan.
Article 13(2)
49
Panama.
Article 13(5).
50
Poland.
Article 13(2)
51
Portugal.
Article 13(2)
52
Qatar.
Article 13.4.
53
Romania.
Article 13(2)
54
Russia.
Article 13(2)(c).
55
Saudi Arabia.
Article 13.4.
56
Serbia.
Article 13.4.
57
Singapore.
Article 13(2)
58
Slovak Republic.
Article 13(2)
59
Slovenia.
Article 13(2)
60
South Africa.
Article 13(2)
61
Spain.
Article 13(2)
62
Sweden.
Article 14(2)
63
Thailand.
Article 13(2)
64
Turkey.
Article 13(2)
65
United Arab Emirates.
Article 14.4.
66
Ukraine.
Article 13(2)
67
United Kingdom.
Article 14(2)
68
United States of America.
Article 13(2)
69
Uzbekistan.
Article 13.4.
70
Vietnam.
Article 14.4.
71
Zambia.
Article 13.4.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservation.
Under article 10.5 (a) of the Convention, Ireland reserves the right not to apply any of the provisions of article 10 to its Covered Tax Agreements by the Convention.
Notification of existing provisions in the conventions included in the list.
Ireland makes no notification under this Article.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Under Article 11(3)(a) of the Convention, Ireland reserves the right not to apply any of the provisions of Article 11 to its Covered Tax Agreements by the Convention.
Notification of existing provisions in the conventions included in the list.
Ireland makes no notification under this Article.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Reservation.
Under article 12.4 of the Convention, Ireland reserves the right not to apply any of the provisions of article 12 to its Covered Tax Agreements by the Convention.
Notification of existing provisions in the conventions included in the list.
Ireland makes no notification under this Article.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Reservation.
Ireland does not make any reservation under this article.
Notification of choice of optional provisions.
Under Article 13.7 of the Convention, Ireland chooses to apply Option A of Article 13.1.
Notification of existing provisions in the conventions included in the list.
Pursuant to Article 13.7 of the Convention, Ireland considers that the following conventions contain one of the provisions described in Article 13.5(a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 5.5.
2
Armenia.
Article 5.4.
3
Australia.
Article 5.3.
4
Austria.
Article 3.3.
5
Bahrain.
Article 5.4.
6
Belarus.
Article 5.5.
7
Belgium.
Article 5.3.
8
Bosnia and Herzegovina.
Article 5.4.
9
Botswana.
Article 5.4.
10
Bulgaria.
Article 5.5.
11
Canada.
Article 5.4.
12
Chile.
Article 5.4.
13
China.
Article 5.4.
14
Croatia.
Article 5.4.
15
Cyprus.
Article 4.3.
16
Czech Republic.
Article 5.4.
17
Denmark.
Article 5.4.
18
Egypt.
Article 5.5.
19
Estonia.
Article 5.4.
20
Ethiopia.
Article 5.4.
21
Finland.
Article 5.5.
22
France.
Article 2.9(b).
23
Georgia.
Article 5.5.
24
Ghana.
Article 5.4.
25
Greece.
Article 5.4.
26
Hong Kong.
Article 5.4.
27
Hungary.
Article 5.4.
28
Iceland.
Article 5.4.
29
India.
Article 5.5.
30
Israel.
Article 5.4.
31
Italy.
Article 4.3.
32
Japan.
Article 6.3.
33
Kazakhstan.
Article 5.4.
34
Korea.
Article 5.6.
35
Kuwait.
Article 5.6.
36
Latvia.
Article 5.4.
37
Lithuania.
Article 5.4.
38
Luxembourg.
Article 4.3.
39
Macedonia.
Article 5.5.
40
Malaysia.
Article 5.4.
41
Malta.
Article 5.5.
42
Mexico.
Article 5.4.
43
Moldova.
Article 5.5.
44
Montenegro.
Article 5.5.
45
Morocco.
Article 5.5.
46
New Zealand.
Article 5.5.
47
Norway.
Article 5.4.
48
Pakistan.
Article 5.4.
49
Panama.
Article 5.4.
50
Poland.
Article 5.4.
51
Portugal.
Article 5.4.
52
Qatar.
Article 5.4.
53
Romania.
Article 5.4.
54
Russia.
Article 5.4.
55
Saudi Arabia.
Article 5.4.
56
Serbia.
Article 5.4.
57
Singapore.
Article 5.4.
58
Slovak Republic.
Article 5.4.
59
Slovenia.
Article 5.5.
60
South Africa.
Article 5.4.
61
Spain.
Article 5.4.
62
Sweden.
Article 5.5.
63
Thailand.
Article 5.5.
64
Turkey.
Article 5.5.
65
United Arab Emirates.
Article 6.4.
66
Ukraine.
Article 5.5.
67
United Kingdom.
Article 5.3.
68
United States of America.
Article 5.4.
69
Uzbekistan.
Article 5.4.
70
Vietnam.
Article 5.5.
71
Zambia.
Article 5.4.
Article 14. Fragmentation of contracts.
Reservation.
Under article 14(3)(b) of the Convention, Ireland reserves the right not to apply any of the provisions of article 14 in respect of the provisions of its tax treaties relating to the exploration or exploitation of natural resources. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
2
Armenia.
Article 22.3.
5
Bahrain.
Article 21(2)
8
Bosnia and Herzegovina.
Article 22.3.
9
Botswana.
Article 22.3.
11
Canada.
Article 22.3.
17
Denmark.
Article 22(2)
19
Estonia.
Article 22(4).
20
Ethiopia.
Article 23.3.
21
Finland.
Article 23.3.
24
Ghana.
Article 24(3)
25
Greece.
Article 23.3.
28
Iceland.
Article 22.3.
33
Kazakhstan.
Article 22.3.
36
Latvia.
Article 22(4).
37
Lithuania.
Article 22(4).
47
Norway.
Article 21.3.
48
Pakistan.
Article 22.3.
49
Panama.
Article 21.3.
50
Poland.
Article 23.3.
53
Romania.
Article 23.3.
56
Serbia.
Article 5.3.2.
57
Singapore.
Article 22.3.
60
South Africa.
Article 21.3.
62
Sweden.
Article 23.3.
68
United States of America.
Article 21.3.
69
Uzbekistan.
Article 24(3)
71
Zambia.
Article 21.3.
Notification of existing provisions in the conventions included in the list.
Pursuant to article 14.4 of the Convention, Ireland considers that the following convention contains one of the provisions described in article 14.2 that are not subject to any of the reservations provided for in article 14(3)(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
12
Chile.
Article 5.3(a).
Article 15. Definition of a person closely linked to an undertaking.
Reservation.
Ireland does not make any reservation under this article.
Article 16. Mutual agreement procedure.
Reservation.
Ireland does not make any reservation under this article.
Notification of existing provisions in the conventions included in the list.
Pursuant to Article 16.6.a of the Convention, Ireland considers that the following conventions contain one of the provisions described in Article 16.4.a(i). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 24(1), first sentence.
2
Armenia.
Article 26(1), first sentence.
3
Australia.
Article 26(1), first sentence.
4
Austria.
Article 24.1.
5
Bahrain.
Article 24(1), first sentence.
6
Belarus.
Article 24(1), first sentence.
7
Belgium.
Article 25(1), first sentence.
8
Bosnia and Herzegovina.
Article 25(1), first sentence.
9
Botswana.
Article 25(1), first sentence.
10
Bulgaria.
Article 25(1), first sentence.
11
Canada.
Article 25(1), first sentence.
12
Chile.
Article 23(1), first sentence.
13
China.
Article 25(1), first sentence.
14
Croatia.
Article 24(1), first sentence.
15
Cyprus.
Article 24.1.
16
Czech Republic.
Article 26(1), first sentence.
17
Denmark.
Article 25(1), first sentence.
18
Egypt.
Article 25(1), first sentence.
19
Estonia.
Article 25(1), first sentence.
20
Ethiopia.
Article 26(1), first sentence.
21
Finland.
Article 26(1), first sentence.
22
France.
Article 24(1), first sentence.
23
Georgia.
Article 24(1), first sentence.
24
Ghana.
Article 27(1), first sentence.
25
Greece.
Article 26(1), first sentence.
26
Hong Kong.
Article 23(1), first sentence.
27
Hungary.
Article 25(1), first sentence.
28
Iceland.
Article 25(1), first sentence.
29
India.
Article 25(1), first sentence.
30
Israel.
Article 25(1), first sentence.
31
Italy.
Article 24(1), first sentence.
32
Japan.
Article 27.1.
33
Kazakhstan.
Article 25(1), first sentence.
34
Korea.
Article 25(1), first sentence.
35
Kuwait.
Article 24(1), first sentence.
36
Latvia.
Article 25(1), first sentence.
37
Lithuania.
Article 25(1), first sentence.
38
Luxembourg.
Article 26(1), first sentence.
39
Macedonia.
Article 23(1), first sentence.
40
Malaysia.
Article 26(1), first sentence.
41
Malta.
Article 24(1), first sentence.
42
Mexico.
Article 24.1.
43
Moldova.
Article 23(1), first sentence.
44
Montenegro.
Article 24(1), first sentence.
45
Morocco.
Article 25(1), first sentence.
46
New Zealand.
Article 26(1), first sentence.
47
Norway.
Article 26(1), first sentence.
48
Pakistan.
Article 25(1), first sentence.
49
Panama.
Article 24(1), first sentence.
50
Poland.
Article 26(1), first sentence.
51
Portugal.
Article 25(1), first sentence.
52
Qatar.
Article 25(1), first sentence.
53
Romania.
Article 26(1), first sentence.
54
Russia.
Article 26(1), first sentence.
55
Saudi Arabia.
Article 24(1), first sentence.
56
Serbia.
Article 24(1), first sentence.
57
Singapore.
Article 25(1), first sentence.
58
Slovak Republic.
Article 25(1), first sentence.
59
Slovenia.
Article 25(1), first sentence.
60
South Africa.
Article 25(1), first sentence.
61
Spain.
Article 25(1), first sentence.
62
Sweden.
Article 27(1), first sentence.
63
Thailand.
Article 25(1), first sentence.
64
Turkey.
Article 25(1), first sentence.
65
United Arab Emirates.
Article 23(1), first sentence.
66
Ukraine.
Article 24(1), first sentence.
67
United Kingdom.
Article 24.1.
69
Uzbekistan.
Article 26(1), first sentence.
70
Vietnam.
Article 26(1), first sentence.
71
Zambia.
Article 25(1), first sentence.
Pursuant to Article 16(6)(b)(i) of the Convention, Ireland considers that the following conventions contain a provision determining that the cases to which the first sentence of Article 16(1) applies must be submitted within a period of less than three years from the first notification of the action giving rise to an imposition not in conformity with the provisions of the tax agreement covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
7
Belgium.
Article 25(1), second sentence.
11
Canada.
Article 25(1), second sentence.
31
Italy.
Article 24(1), second sentence.
51
Portugal.
Article 25(1), second sentence.
Pursuant to Article 16.6.b(ii) of the Convention, Ireland considers that the following conventions contain a provision that determines that the specific time period for the submission of cases to which the first sentence of Article 16.1 applies is at least three years after the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 24(1), second sentence.
2
Armenia.
Article 26(1), second sentence.
3
Australia.
Article 26(1), second sentence.
5
Bahrain.
Article 24(1), second sentence.
6
Belarus.
Article 24(1), second sentence.
8
Bosnia and Herzegovina.
Article 25(1), second sentence.
9
Botswana.
Article 25(1), second sentence.
10
Bulgaria.
Article 25(1), second sentence.
13
China.
Article 25(1), second sentence.
14
Croatia.
Article 24(1), second sentence.
16
Czech Republic.
Article 26(1), second sentence.
17
Denmark.
Article 25(1), second sentence.
18
Egypt.
Article 25(1), second sentence.
19
Estonia.
Article 25(1), second sentence.
20
Ethiopia.
Article 26(1), second sentence.
21
Finland.
Article 26(1), second sentence.
23
Georgia.
Article 24(1), second sentence.
24
Ghana.
Article 27(1), second sentence.
25
Greece.
Article 26(1), second sentence.
26
Hong Kong.
Article 23(1), second sentence.
27
Hungary.
Article 25(1), second sentence.
28
Iceland.
Article 25(1), second sentence.
29
India.
Article 25(1), second sentence.
30
Israel.
Article 25(1), second sentence.
33
Kazakhstan.
Article 25(1), second sentence.
34
Korea.
Article 25(1), second sentence.
35
Kuwait.
Article 24(1), second sentence.
36
Latvia.
Article 25(1), second sentence.
37
Lithuania.
Article 25(1), second sentence.
39
Macedonia.
Article 23(1), second sentence.
40
Malaysia.
Article 26(1), second sentence.
41
Malta.
Article 24(1), second sentence.
43
Moldova.
Article 23(1), second sentence.
44
Montenegro.
Article 24(1), second sentence.
45
Morocco.
Article 25(1), second sentence.
46
New Zealand.
Article 26(1), second sentence.
47
Norway.
Article 26(1), second sentence.
48
Pakistan.
Article 25(1), second sentence.
49
Panama.
Article 24(1), second sentence.
50
Poland.
Article 26(1), second sentence.
52
Qatar.
Article 25(1), second sentence.
53
Romania.
Article 26(1), second sentence.
54
Russia.
Article 26(1), second sentence.
55
Saudi Arabia.
Article 24(1), second sentence.
56
Serbia.
Article 24(1), second sentence.
57
Singapore.
Article 25(1), second sentence.
58
Slovak Republic.
Article 25(1), second sentence.
59
Slovenia.
Article 25(1), second sentence.
60
South Africa.
Article 25(1), second sentence.
61
Spain.
Article 25(1), second sentence.
62
Sweden.
Article 27(1), second sentence.
63
Thailand.
Article 25(1), second sentence.
64
Turkey.
Article 25(1), second sentence.
65
United Arab Emirates.
Article 23(1), second sentence.
66
Ukraine.
Article 24(1), second sentence.
69
Uzbekistan.
Article 26(1), second sentence.
70
Vietnam.
Article 26(1), second sentence.
71
Zambia.
Article 25(1), second sentence.
Notification of listed conventions that do not contain certain provisions
According to Article 16.6.c(i) of the Convention, Ireland considers that the following convention does not include any of the provisions described in Article 16.4.b(i).
Number of the agreement listed
Other Contracting Jurisdiction
7
Belgium.
Pursuant to Article 16.6(c)(ii) of the Convention, Ireland considers that the following conventions do not contain any of the provisions described in Article 16.4(b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
3
Australia.
4
Austria.
7
Belgium.
11
Canada.
12
Chile.
15
Cyprus.
18
Egypt.
22
France.
31
Italy.
32
Japan.
34
Korea.
38
Luxembourg.
42
Mexico.
46
New Zealand.
51
Portugal.
58
Slovak Republic.
61
Spain.
62
Sweden.
63
Thailand.
67
United Kingdom.
Pursuant to Article 16(6)(d)(i) of the Convention, Ireland considers that the following conventions do not contain any of the provisions described in Article 16(4)(c)(i).
Number of the agreement listed
Other Contracting Jurisdiction
3
Australia.
7
Belgium.
22
France.
Pursuant to Article 16.6(d)(ii) of the Convention, Ireland considers that the following conventions do not contain any of the provisions described in Article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
3
Australia.
7
Belgium.
10
Bulgaria.
11
Canada.
12
Chile.
14
Croatia
(19)
.
16
Czech Republic.
18
Egypt.
19
Estonia.
21
Finland.
25
Greece.
28
Iceland.
34
Korea.
36
Latvia.
37
Lithuania.
39
North Macedonia
(20)
.
42
Mexico.
43
Moldova.
50
Poland.
51
Portugal.
53
Romania.
54
Russia.
57
Singapore.
58
Slovak Republic.
64
Turkey.
66
Ukraine.
67
United Kingdom.
70
Vietnam.
(19)
The phrase is included, but is limited to taxes covered by the treaty.
(20)
The phrase is included, but is limited to taxes covered by the treaty.
Article 17. Correlative adjustments.
Reservation.
Under Article 17(3)(a) of the Convention, Ireland reserves the right not to apply any of the provisions of Article 17 to any of its tax treaties which already contain any of the provisions described in Article 17.2. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 9.2.
2
Armenia.
Article 9.2.
3
Australia.
Article 10(4).
5
Bahrain.
Article 9.2.
6
Belarus.
Article 9.2.
8
Bosnia and Herzegovina.
Article 9.2.
9
Botswana.
Article 9.2.
10
Bulgaria.
Article 9.2.
11
Canada.
Article 9.2.
12
Chile.
Article 9.2.
13
China.
Article 9.2.
14
Croatia.
Article 9.2.
17
Denmark.
Article 9.2.
18
Egypt.
Article 9.2.
19
Estonia.
Article 9.2.
20
Ethiopia.
Article 9.2.
21
Finland.
Article 10.2.
23
Georgia.
Article 9.2.
24
Ghana.
Article 9.2.
25
Greece.
Article 9.2.
26
Hong Kong.
Article 9.2.
27
Hungary.
Article 9.2.
28
Iceland.
Article 9.2.
29
India.
Article 9.2.
30
Israel.
Article 9.2.
33
Kazakhstan.
Article 9.2.
35
Kuwait.
Article 9.2.
36
Latvia.
Article 9.2.
37
Lithuania.
Article 9.2.
39
Macedonia.
Article 9.2.
40
Malaysia.
Article 9.2.
41
Malta.
Article 9.2.
43
Moldova.
Article 9.2.
44
Montenegro.
Article 9.2.
45
Morocco.
Article 9.2.
46
New Zealand.
Article 11(2).
48
Pakistan.
Article 9.2.
49
Panama.
Article 9.2.
50
Poland.
Article 9.2.
51
Portugal.
Article 9.2.
52
Qatar.
Article 9.2.
53
Romania.
Article 9.2.
54
Russia.
Article 9.2.
55
Saudi Arabia.
Article 9.2.
56
Serbia.
Article 9.2.
58
Slovak Republic.
Article 9.2.
59
Slovenia.
Article 9.2.
60
South Africa.
Article 9.2.
61
Spain.
Article 9.2.
62
Sweden.
Article 10.2.
63
Thailand.
Article 9.2.
64
Turkey.
Article 9.2.
65
United Arab Emirates.
Article 10.2.
66
Ukraine.
Article 9.2.
68
United States of America.
Article 9.2.
69
Uzbekistan.
Article 9.2.
70
Vietnam.
Article 9.2.
71
Zambia.
Article 9.2.
Notification of existing provisions in the conventions included in the list.
Under Article 17.4 of the Convention, Ireland considers that the following conventions include one of the provisions described in Article 17.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
16
Czech Republic.
Article 9.2.
47
Norway.
Articles 9.2 and 26.3.
57
Singapore.
Article 9.2.
67
United Kingdom.
Article 21(4).
Article 18. Option for the implementation of Part VI.
Notification of choice of optional provisions.
Under article 18 of the Convention, Ireland opts to apply Part VI.
Article 19. Binding and binding arbitration.
Reservation.
Under Article 19.12 of the Convention, Ireland reserves the right to apply the following rules in relation to its Covered Tax Agreements by the Convention, without prejudice to the other provisions of Article 19:
(a) An issue not resolved following mutual agreement procedure falling within the scope of arbitration provided for in the Convention may not be the subject of such arbitration where a court or administrative tribunal of any of the Contracting Jurisdictions has previously ruled on that question;
(b) if, at any time after the request for arbitration and before the arbitral commission has issued its decision to the competent authorities of the Contracting Jurisdictions, a court or administrative tribunal of one of the Contracting Jurisdictions decides on the matter, the arbitral proceedings shall be concluded.
Article 23. Type of arbitral proceedings.
Reservation.
Ireland does not make any reservation under this article.
Notification of choice of optional provisions.
Under article 23.4 of the Convention, Ireland opts to apply article 23.5.
Article 24. Agreement on a different resolution.
Notification of choice of optional provisions.
Under Article 24.1 of the Convention, Ireland opts to apply Article 24.2.
Reservation.
Ireland does not make any reservation under this article.
Article 26. Compatibility.
Reservation.
Ireland does not make any reservation under this article.
Notification of existing provisions in the conventions included in the list.
Pursuant to article 26.1 of the Convention, Ireland considers that the following conventions do not fall within the scope of any reservation made under article 26.4 and contain a provision providing for arbitration for unresolved issues following mutual agreement procedure. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
11
Canada.
Article 25.6.
30
Israel.
Article 25(5).
42
Mexico.
Article 24.5.
68
United States of America.
Article 26(5).
Article 28. Reservations.
Reservation concerning the scope of the arbitration.
Under article 28(2)(a) of the Convention, Ireland makes the following reservations with regard to the scope of the cases eligible for arbitration under Part VI.
By way of derogation from article 19.1 (Compulsory and binding arbitration), a case may not be submitted to arbitration if it relates to:
1. Serious breaches. Ireland reserves the right to exclude from the scope of Part VI cases involving conduct for which the taxpayer or a person associated with the taxpayer (or a person acting on behalf of the taxpayer or the person associated with the taxpayer) may be subject to punishment as a result of deliberate conduct pursuant to Section 1077E of the Fiscal Consolidation Act 1997. For this purpose, the term “deliberate behaviour” shall be interpreted in accordance with the guidance contained in the Code of Practice for Income Control and Other Compliance-Related Interventions, which shall be reviewed continuously and may be amended to reflect changes in legislation and new practices. Any subsequent provision replacing, amending or updating section 1077E of the Fiscal Consolidation Act of 1997 will also be included. Ireland shall notify the Depositary of those subsequent provisions.
2. National anti-circumvention rules Ireland reserves the right to exclude from the scope of Part VI cases involving the application of the national anti-circumvention rules of Ireland contained in sections 811 and 811A of the Fiscal Consolidation Act 1997. Subsequent rules replacing, amending or updating such anti-evasion rules shall also be included. Ireland shall notify the Depositary of those subsequent provisions.
Notification of comments on reservations made by the other Contracting Jurisdiction
(21)
(21)
Such notification shall not be made in respect of all Covered Tax Agreements by the time of signature or deposit of the instrument of ratification, acceptance or approval. Where appropriate, it shall be carried out as a separate notification within the time limit set out in Article 28(2)(b).
Ireland makes no notification under this Article.
Article 35. Effective date.
Ireland does not make any reservation or notification under this article.
Article 36. Date of effect of Part VI.
Reservation.
Pursuant to Article 36.2 of the Convention, Ireland reserves the right to apply Part VI to cases submitted to the competent authority of a Contracting Jurisdiction before the last of the dates on which this Convention enters into force for each of the Contracting Jurisdictions of the Tax Convention covered only to the extent that the competent authorities of both Contracting Jurisdictions agree that it shall apply to such specific cases.
Notification of mutual agreements on the date of effect in respect of cases submitted before the date of entry into force of the Convention
Ireland makes no notification under this Article.
Isle of Man
Reservations and notifications made by the Isle of Man upon deposit of the instrument of ratification in accordance with articles 28.5 and 29.1 of the Convention
Article 2. Interpretation of the terms.
Notification. Agreements covered by the Convention.
In accordance with Article 2(1)(a)(ii) of the Convention, the Isle of Man wishes the following agreements to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/amending instrument
Date of signature
Date of entry into force
1
Agreement between the Government of the Isle of Man and the Government of the Kingdom of Bahrain to prevent double taxation and to prevent tax evasion of income taxes.
Government of the Kingdom of Bahrain
Original.
03-02-2011
8-03-2012
2
Agreement between the Isle of Man and the Kingdom of Belgium to prevent double taxation and to prevent tax fraud in the area of income taxes.
Government of the Kingdom of Belgium.
Original.
16-07-2009
N. p.
3
Agreement between the Isle of Man and the Republic of Estonia to prevent double taxation and prevent tax evasion in the area of income taxes.
Republic of Estonia.
Original.
08-05-2009
21-12-2009
4
Agreement between the Isle of Man and the Grand Duchy of Luxembourg to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Government of the Grand Duchy of Luxembourg.
Original.
08-04-2013
05-08-2014
5
Agreement between the Isle of Man and Malta to prevent double taxation and prevent tax evasion in the area of income taxes.
Government of Malta.
Original.
23-10-2009
26-02-2010
6
Agreement between the Government of the Isle of Man and the Government of the State of Qatar to prevent double taxation and to prevent tax evasion of income taxes.
Government of the State of Qatar.
Original.
06-05-2012
15-11-2012
7
Agreement between the Isle of Man and the Government of the Republic of Seychelles to prevent double taxation and prevent tax evasion in respect of income taxes.
Government of the Republic of Seychelles
Original.
28-03-2013
16-12-2013
8
Agreement between the Isle of Man Government and the Government of the Republic of Singapore to prevent double taxation and prevent tax evasion in respect of income taxes.
Government of the Republic of Singapore
Original.
21-09-2012
02-05-2013
Article 3. Transparent entities.
Reservation.
Under article 3(5)(a) of the Convention, the Isle of Man reserves the right not to apply any of the provisions of article 3 to its tax treaties covered by the Convention.
Article 4. Entities with double residence.
Reservation.
In accordance with Article 4(3)(a) of the Convention, the Isle of Man reserves the right not to apply any of the provisions of Article 4 to its tax treaties covered by the Convention.
Article 5. Application of methods to eliminate double taxation.
Reservation.
Under article 5(8) of the Convention, the Isle of Man reserves the right not to apply any of the provisions of article 5 to its tax treaties covered by the Convention.
Article 6. Purpose of the Covered Tax Agreements.
Text of the Preamble existing in the agreements included in the list.
According to article 6(5) of the Convention, the Isle of Man considers that the following agreements do not fall within the scope of a reservation made under article 6(4) and contain in the Preamble the wording referred to in article 6(2). The text of the relevant paragraph of the Preamble is set out below.
Number of agreement in the list
Other Contracting Jurisdiction
Preamble text
1
Government of the Kingdom of Bahrain
looking forward to concluding an agreement to avoid double taxation and to prevent tax evasion in the area of income taxes,
2
Government of the Kingdom of Belgium.
desiring to conclude an agreement to prevent double taxation and to prevent tax fraud in the area of income taxes,
4
Grand Duchy of Luxembourg.
desiring to conclude an agreement to avoid double taxation and to prevent tax evasion in the area of income and property taxes,
5
Government of Malta.
looking forward to concluding an agreement to avoid double taxation and to prevent tax evasion in the area of income taxes,
6
Government of the State of Qatar
looking forward to concluding an agreement to avoid double taxation and to prevent tax evasion in the area of income taxes,
7
Government of the Republic of Seychelles
looking forward to concluding an agreement to avoid double taxation and to prevent tax evasion in the area of income taxes,
8
Government of the Republic of Singapore
looking forward to concluding an agreement to avoid double taxation and to prevent tax evasion in the area of income taxes,
Article 7. Measures to prevent the abuse of the Conventions.
Notification of choice of optional provisions.
Under article 7(17)(b) of the Convention, the Isle of Man opts to apply article 7(4).
Notification of existing provisions in the agreements included in the list.
Pursuant to Article 7(17)(a) of the Convention, the Isle of Man considers that the following agreement is not subject to the reservation described in Article 7(15)(b) and contains any of the provisions described in Article 7(2). The number of the article and paragraph of this provision is set out below.
Number of agreement in the list
Other Contracting Jurisdiction
Provision
2
Government of the Kingdom of Belgium.
Article 23
Article 8. Transactions with dividends.
Reservation.
Under Article 8(3)(a) of the Convention, the Isle of Man reserves the right not to apply any of the provisions of Article 8 to its tax treaties covered by the Convention.
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Reservation.
Under Article 9(6)(a) of the Convention, the Isle of Man reserves the right not to apply any of the provisions of Article 9(1) to its tax treaties covered by the Convention.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservation.
Under Article 10(5)(a) of the Convention, the Isle of Man reserves the right not to apply any of the provisions of Article 10 to its tax treaties covered by the Convention.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Under Article 11(3)(a) of the Convention, the Isle of Man reserves the right not to apply any of the provisions of Article 11 to its tax treaties covered by the Convention.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Reservation.
Under article 12(4) of the Convention, the Isle of Man reserves the right not to apply any of the provisions of article 12 to its tax treaties covered by the Convention.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Reservation.
Under article 13(6)(a) of the Convention, the Isle of Man reserves the right not to apply any of the provisions of article 13 to its tax treaties covered by the Convention.
Article 14. Fragmentation of contracts.
Reservation.
Under Article 14(3)(a) of the Convention, the Isle of Man reserves the right not to apply any of the provisions of Article 14 to its tax treaties covered by the Convention.
Article 15. Definition of a person closely linked to an undertaking.
Reservation.
Under Article 15(2) of the Convention, the Isle of Man reserves the right not to apply any of the provisions of Article 15 to its tax treaties covered by the Convention to which the reservations provided for in Articles 12(4), 13(6)(a) or (c) and 14(3)(a) apply.
Article 16. Mutual agreement procedure.
Notification of existing provisions in the agreements included in the list.
According to Article 16(6)(a) of the Convention, the Isle of Man considers that the following agreements contain one of the provisions described in Article 16(4)(a)(i). The number of the article and paragraph of each of these provisions is indicated below.
Number of agreement in the list
Other Contracting Jurisdiction
Provision
1
Government of the Kingdom of Bahrain
Article 23 (1), first sentence.
2
Government of the Kingdom of Belgium.
Article 26 (1), first sentence.
3
Republic of Estonia.
Article 23 (1), first sentence.
4
Government of the Grand Duchy of Luxembourg.
Article 24 (1), first sentence.
5
Government of Malta.
Article 24 (1), first sentence.
6
Government of the State of Qatar
Article 25 (1), first sentence.
7
Government of the Republic of Seychelles
Article 24 (1), first sentence.
8
Government of the Republic of Singapore
Article 24 (1), first sentence.
In accordance with Article 16(6)(b)(i) of the Convention, the Isle of Man considers that the following agreement contains a provision determining that the cases to which the first sentence of Article 16(1) applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax agreement covered by the Convention. The number of the article and paragraph of this provision is set out below.
Number of agreement in the list
Another contracting jurisdiction.
Arrangement.
6
Government of the State of Qatar
Article 25 (1), second sentence.
In accordance with Article 16(6)(b)(ii) of the Convention, the Isle of Man considers that the following agreements contain a provision that determines that the cases to which the first sentence of Article 16(1) applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax agreement covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of agreement in the list
Other Contracting Jurisdiction
Provision
1
Government of the Kingdom of Bahrain
Article 23 (1), second sentence.
2
Government of the Kingdom of Belgium.
Article 26 (1), second sentence.
3
Republic of Estonia.
Article 23 (1), second sentence.
4
Government of the Grand Duchy of Luxembourg.
Article 24 (1), second sentence.
5
Government of Malta.
Article 24 (1), second sentence.
7
Government of the Republic of Seychelles
Article 24 (1), second sentence.
8
Government of the Republic of Singapore
Article 24 (1), second sentence.
Notification of listed agreements that do not contain certain provisions.
Pursuant to Article 16(6)(d)(ii) of the Convention, the Isle of Man considers that the following agreement does not contain any of the provisions described in Article 16(4)(c)(ii).
Number of agreement in the list
Other Contracting Jurisdiction
2
Government of the Kingdom of Belgium.
Article 17. Correlative adjustments.
Reservation.
In accordance with Article 17(3)(a) of the Convention, the Isle of Man reserves the right not to apply any of the provisions of Article 17 to its tax treaties covered by the Convention which already contain any of the provisions described in Article 17(2). The following agreements contain provisions within the scope of this reservation.
Number of agreement in the list
Other Contracting Jurisdiction
Provision
1
Government of the Kingdom of Bahrain
Article 9(2).
2
Government of the Kingdom of Belgium.
Article 9 (2).
3
Republic of Estonia.
Article 9 (2).
4
Government of the Grand Duchy of Luxembourg.
Article 9 (2).
5
Government of Malta.
Article 9 (2).
7
Government of the Republic of Seychelles
Article 9 (2).
8
Government of the Republic of Singapore
Article 9 (2).
Article 35. Effective date.
Reservation.
Under article 35(6) of the Convention, the Isle of Man reserves the right not to apply article 35(4) to its tax treaties covered by the Convention.
Iceland
Reservations and notifications made by Iceland at the time of deposit of the instrument of acceptance in accordance with Articles 28.6 and 29.3 of the Convention.
Article 2. Interpretation of terms.
Notification. Conventions covered by the Multilateral Convention.
In accordance with Article 2.1(a)(ii) of the Convention, Iceland wishes the following conventions to be covered by the Convention:
N.º
Title
Another contracting jurisdiction.
Original/Instrument amending
Date of signature
Date of entry into force
1
Convention between the Government of Iceland and the Council of Ministers of the Republic of Albania to prevent double taxation and to prevent tax evasion in the area of income taxes.
Republic of Albania.
Original.
26-09-2014
06-01-2016
2
Agreement between the Government of Iceland and the Government of the United States of America to prevent double taxation and prevent tax evasion in respect of income taxes.
United States of America.
Original.
23-10-2007
15-12-2008
3
Agreement between the Government of Iceland and the Government of Barbados to prevent double taxation and prevent tax evasion in the area of income taxes.
Barbados.
Original.
03-11-2011
24-02-2012
4
Convention between the Republic of Iceland and the Kingdom of Belgium to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Kingdom of Belgium.
Original.
23-05-2000
19-06-2003
Instrument amending (a).
15-09-2009
14-04-2015
5
Agreement between the Government of Iceland and the Government of the United Kingdom of Great Britain and Northern Ireland to prevent double taxation and prevent tax evasion in respect of income taxes and capital gains.
United Kingdom of Great Britain and Northern Ireland.
Original.
17-12-2013
10-11-2014
6
Convention between the Government of the Republic of Iceland and the Government of the Republic of Estonia to prevent double taxation and to prevent tax evasion in matters of income and property taxes.
Republic of Estonia.
Original.
16-06-1994
10-11-1995
7
Agreement between the Government of the Republic of Iceland and the Government of the French Republic to prevent double taxation and to prevent tax evasion in respect of income taxes.
French Republic.
Original.
29-08-1990
01-06-1992
8
Convention between Iceland and Georgia to prevent double taxation and prevent tax evasion in respect of income taxes.
Georgia.
Original.
13-05-2015
28-12-2015
9
Convention between Iceland and the Hellenic Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Hellenic Republic.
Original.
07-07-2006
07-08-2008
10
Convention between the Republic of Iceland and the Kingdom of the Netherlands to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Kingdom of the Netherlands.
Original.
25-09-1997
27-12-1998
11
Convention between the Republic of Iceland and Ireland to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Ireland.
Original.
17-12-2003
17-12-2004
12
Convention between the Republic of Iceland and the Italian Republic to prevent double taxation of income and property taxes and to prevent tax evasion.
Italian Republic.
Original.
10.09.2002
14-10-2008
13
Agreement between the Government of Iceland and the Government of the Republic of India to prevent double taxation and to prevent tax evasion in respect of income taxes.
Republic of India.
Original.
23-11-2007
21-12-2007
14
Convention between the Republic of Iceland and Canada to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Canada.
Original.
19-06-1997
30-01-1998
15
Convention between the Republic of Iceland and the Government of the People's Republic of China to prevent double taxation and to prevent tax evasion in respect of income taxes.
People's Republic of China.
Original.
03-06-1996
05-02-1997
16
Agreement between the Government of Iceland and the Government of the Republic of Cyprus to prevent double taxation and prevent tax evasion in the area of income taxes.
Republic of Cyprus.
Original.
13-11-2014
22-12-2014
17
Agreement between Iceland and the Republic of Croatia to prevent double taxation and prevent tax evasion in the area of income taxes.
Republic of Croatia.
Original.
06-07-2010
15-12-2011
18
Convention between the Republic of Iceland and the Republic of Latvia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Republic of Latvia.
Original.
19-10-1994
27-12-1995
19
Convention between the Republic of Iceland and the Republic of Lithuania to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Republic of Lithuania.
Original.
13-06-1998
17-06-1999
20
Convention between the Republic of Iceland and the Grand Duchy of Luxembourg to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Grand Duchy of Luxembourg.
Original.
04-10-1999
19.09.2001
Instrument amending (a).
28-08-2009
28-04-2010
21
Convention between Iceland and Malta to prevent double taxation and prevent tax evasion in the area of income taxes.
Malta.
Original.
23-09-2004
19-04-2006
22
Agreement between the Republic of Iceland and the United Mexican States to prevent double taxation and to prevent tax evasion in the area of income taxes.
Mexican United States.
Original.
11-03-2008
10-12-2008
23
Convention between the Republic of Iceland and the Portuguese Republic to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Portuguese Republic.
Original.
02-08-1999
11.05.2002
24
Convention between the Government of the Republic of Iceland and the Government of the Republic of Poland to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Republic of Poland.
Original.
19-06-1998
20-06-1999
Instrument amending (a).
16-05-2012
23-08-2013
25
Convention between Iceland and Romania to prevent double taxation and prevent tax evasion in the area of income taxes.
Romania.
Original.
19-09-2007
21-09-2008
26
Convention between the Republic of Iceland and the Government of the Russian Federation to prevent double taxation and prevent tax evasion in the area of income taxes.
Russian Federation.
Original.
26-11-1999
21-07-2003
27
Convention between the Republic of Iceland and the Slovak Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Slovak Republic.
Original.
15-04-2002
19-06-2003
28
Convention between Iceland and the Republic of Slovenia to prevent double taxation and prevent tax evasion in the area of income taxes.
Republic of Slovenia.
Original.
04-05-2011
11-09-2012
29
Convention between the Republic of Iceland and the Kingdom of Spain to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Kingdom of Spain.
Original.
22-01-2002
02-08-2002
30
Convention between the Republic of Iceland and the Republic of Korea to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Republic of Korea.
Original.
15-05-2008
23-10-2008
31
Convention between Iceland and the Swiss Confederation on the avoidance of double taxation and the prevention of tax evasion in the area of income and property taxes.
Swiss Confederation.
Original.
10-07-2014
06-11-2015
32
Convention between the Republic of Iceland and the Republic of Hungary to prevent double taxation and prevent tax evasion in the area of income taxes.
Republic of Hungary.
Original.
23-11-2005
07-02-2006
33
Convention between the Government of Iceland and the Government of Ukraine to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Ukraine.
Original.
08-11-2006
09-10-2008
34
Convention between the Republic of Iceland and the Czech Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Czech Republic.
Original.
18-01-2000
28-12-2000
35
Agreement between the Government of the Republic of Iceland and the Government of the Socialist Republic of Vietnam to prevent double taxation and prevent tax evasion in respect of income taxes.
Socialist Republic of Vietnam.
Original.
03-04-2002
27-12-2002
Article 3. Transparent entities.
Reservation.
Under article 3.5 (a) of the Convention, Iceland reserves the right not to apply any of the provisions of article 3 to its Covered Tax Agreements by the Convention.
Article 4. Entities with double residence.
Reservation.
Under article 4.3 (a) of the Convention, Iceland reserves the right not to apply any of the provisions of article 4 to its Covered Tax Agreements by the Convention.
Article 5. Application of methods to eliminate double taxation.
Reservation.
Under article 5.8 of the Convention, Iceland reserves the right not to apply any of the provisions of article 5 in respect of its Covered Tax Agreements by the Convention.
Article 6. Purpose of the Covered Tax Agreements.
Notification of the text of the Preamble existing in the conventions listed
Under article 6.5 of the Convention, Iceland considers that the following conventions do not fall within the scope of a reservation made under article 6.4 and contain in the Preamble the wording referred to in article 6.2. The text of the relevant paragraph in the Preamble is set out below.
Agreement number in the list
Other Contracting Jurisdiction
Preamble text
1
Republic of Albania.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
2
United States of America.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
3
Barbados.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
4
Kingdom of Belgium.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
5
United Kingdom of Great Britain and Northern Ireland.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and capital gains,
6
Republic of Estonia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
7
French Republic.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
8
Georgia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes.
9
Hellenic Republic.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
10
Kingdom of the Netherlands.
Desiring to conclude a convention between the two States to avoid double taxation and to prevent tax evasion in the area of income and property taxes,
11
Ireland.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
12
Italian Republic.
Desiring to conclude a convention to prevent double taxation of income and property taxes and to prevent tax evasion,
13
Republic of India.
The Government of Iceland and the Government of the Republic of India, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and to promote economic cooperation between the two countries,
14
Canada.
The Government of the Republic of Iceland and Canada, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,
15
People's Republic of China.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
16
Republic of Cyprus.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
17
Republic of Croatia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
18
Republic of Latvia.
The Government of the Republic of Iceland and the Government of the Republic of Latvia wishing to conclude a Convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains,
19
Republic of Lithuania.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
20
Grand Duchy of Luxembourg.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
21
Malta.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
22
Mexican United States.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
23
Portuguese Republic.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
24
Republic of Poland.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
25
Romania.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
26
Russian Federation.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
27
Slovak Republic.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
28
Republic of Slovenia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
29
Kingdom of Spain.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
30
Republic of Korea.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
31
Swiss Confederation.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
32
Republic of Hungary.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
33
Ukraine.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
34
Czech Republic.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
35
Socialist Republic of Vietnam.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
Article 7. Measures to prevent the abuse of conventions.
Notification of choice of optional provisions.
Under article 7.17(d) of the Convention, Iceland opts to apply article 7.7.(a).
Notification of existing provisions in the listed conventions.
Under article 7.17 (a) of the Convention, Iceland considers that the following conventions are not subject to the reservation provided for in article 7.15 (b) and contain any of the provisions described in article 7.2. The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 22
5
United Kingdom.
Article 10.8.
Article 11.5.
Article 12.8.
Article 20.5.
9
Greece.
Articles 11 and 12, as amended by Protocol.
13
India.
Article 24.6.
Pursuant to Article 7.17(d) of the Convention, Iceland considers that the following conventions contain one of the provisions described in Article 7.14. The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
13
India.
Article 2.4.1 to 2.4.5.
Article 8. Transactions with dividends.
Reservation.
Under article 8.3 (a) of the Convention, Iceland reserves the right not to apply any of the provisions of article 8 to its Covered Tax Agreements by the Convention.
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Reservation.
Under article 9.6 (a) of the Convention, Iceland reserves the right not to apply article 9.1 to its Covered Tax Agreements by the Convention.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservation.
Under article 10.5 (a) of the Convention, Iceland reserves the right not to apply any of the provisions of article 10 to its Covered Tax Agreements by the Convention.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Under article 11(3)(a) of the Convention, Iceland reserves the right not to apply any of the provisions of article 11 to its Covered Tax Agreements by the Convention.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Reservation.
Under article 12.4 of the Convention, Iceland reserves the right not to apply any of the provisions of article 12 to its Covered Tax Agreements by the Convention.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Reservation.
Under article 13.6 (a) of the Convention, Iceland reserves the right not to apply any of the provisions of article 13 to its Covered Tax Agreements by the Convention.
Article 14. Fragmentation of contracts.
Reservation.
Under article 14(3)(a) of the Convention, Iceland reserves the right not to apply any of the provisions of article 14 to its Covered Tax Agreements by the Convention.
Article 15. Definition of a person closely linked to an undertaking.
Reservation.
Under article 15.2 of the Convention, Iceland reserves the right not to apply any of its Covered Tax Agreements by the Convention to which the reservations described in articles 12.4, 13.6(a) or 13.6(c) and 14.3.a apply.
Article 16. Mutual agreement procedure.
Notification of existing provisions in the listed conventions.
Pursuant to Article 16.6.a of the Convention, Iceland considers that the following conventions contain one of the provisions described in Article 16.4.a(i). The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 25(1), first sentence.
2
United States of America.
Article 24(1), first sentence.
3
Barbados.
Article 25(1), first sentence.
4
Belgium.
Article 25(1), first sentence.
5
United Kingdom.
Article 23(1), first sentence.
6
Estonia.
Article 25(1), first sentence.
7
French.
Article 25(1), first sentence.
8
Georgia.
Article 23(1), first sentence.
9
Greece.
Article 24(1), first sentence.
10
The Netherlands.
Article 27(1), first sentence.
11
Ireland.
Article 25(1), first sentence.
13
India.
Article 26(1), first sentence.
15
China.
Article 25(1), first sentence.
16
Cyprus.
Article 23(1), first sentence.
17
Croatia.
Article 23(1), first sentence.
18
Latvia.
Article 25(1), first sentence.
19
Lithuania.
Article 26(1), first sentence.
20
Luxembourg.
Article 25(1), first sentence.
21
Malta.
Article 24(1), first sentence.
22
Mexico.
Article 23(1), first sentence.
23
Portugal.
Article 25(1), first sentence.
24
Poland.
Article 25(1), first sentence.
25
Romania.
Article 24(1), first sentence.
26
Russia.
Article 26(1), first sentence.
27
Slovak Republic.
Article 25(1), first sentence.
28
Slovenia.
Article 24(1), first sentence.
29
Spain.
Article 25(1), first sentence.
30
Korea.
Article 26(1), first sentence.
31
Switzerland.
Article 25(1), first sentence.
32
Hungary.
Article 24(1), first sentence.
33
Ukraine.
Article 25(1), first sentence.
34
Czech Republic.
Article 24(1), first sentence.
35
Vietnam.
Article 25(1), first sentence.
Pursuant to Article 16.6.b(i) of the Convention, Iceland considers that the following conventions contain a provision that determines that the cases to which the first sentence of Article 16.1 applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax agreement covered. The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
12
Italy.
Article 26(1), second sentence.
14
Canada.
Article 25(1), second sentence.
Pursuant to Article 16.6(b)(ii) of the Convention, Iceland considers that the following conventions contain a provision that determines that the specific time period for the submission of cases to which the first sentence of Article 16.1 applies is at least three years after the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 25(1), second sentence.
3
Barbados.
Article 25(1), second sentence.
4
Belgium.
Article 25(1), second sentence.
5
United Kingdom.
Article 23(1), second sentence.
6
Estonia.
Article 25(1), second sentence.
7
French.
Article 25(1), second sentence.
8
Georgia.
Article 23(1), second sentence.
9
Greece.
Article 24(1), second sentence.
10
The Netherlands.
Article 27(1), second sentence.
11
Ireland.
Article 25(1), second sentence.
13
India.
Article 26(1), second sentence.
15
China.
Article 25(1), second sentence.
16
Cyprus.
Article 23(1), second sentence.
17
Croatia.
Article 25(1), second sentence.
18
Latvia.
Article 25(1), second sentence.
19
Lithuania.
Article 26(1), second sentence.
20
Luxembourg.
Article 25(1), second sentence.
21
Malta.
Article 24(1), second sentence.
22
Mexico.
Article 23(1), second sentence.
23
Portugal.
Article 25(1), second sentence.
24
Poland.
Article 25(1), second sentence.
25
Romania.
Article 24(1), second sentence.
26
Russia.
Article 26(1), second sentence.
27
Slovak Republic.
Article 25(1), second sentence.
28
Slovenia.
Article 24(1), second sentence.
29
Spain.
Article 25(1), second sentence.
30
Korea.
Article 26(1), second sentence.
31
Switzerland.
Article 25(1), second sentence.
32
Hungary.
Article 24(1), second sentence.
33
Ukraine.
Article 25(1), second sentence.
34
Czech Republic.
Article 24(1), second sentence.
35
Vietnam.
Article 25(1), second sentence.
Notification of listed conventions that do not contain certain provisions.
Pursuant to Article 16.6.c(ii) of the Convention, Iceland considers that the following conventions do not contain any of the provisions described in Article 16.4(b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
14
Canada.
23
Portugal.
In accordance with Article 16.6(d)(ii) of the Convention, Iceland considers that the following conventions do not contain any of the provisions described in Article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
4
Belgium.
11
Ireland.
23
Portugal.
Article 17. Correlative adjustments.
Reservation.
According to Article 17(3)(a) of the Convention, Iceland reserves the right not to apply any of the provisions of Article 17 to any of its Covered Tax Agreements which already contain any of the provisions described in Article 17.2. The following convention contains provisions falling within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 9.2.
2
United States of America.
Article 9.2.
3
Barbados.
Article 9.2.
4
Belgium.
Article 9.2.
5
United Kingdom.
Article 9.2.
6
Estonia.
Article 9.2.
8
Georgia.
Article 9.2.
9
Greece.
Article 9.2.
10
The Netherlands.
Article 9.2.
11
Ireland.
Article 9.2.
12
Italy.
Article 9.2.
13
India.
Article 9.2.
14
Canada.
Article 9.2.
15
China.
Article 9.2.
16
Cyprus.
Article 9.2.
17
Croatia.
Article 9.2.
18
Latvia.
Article 9.2.
19
Lithuania.
Article 9.2.
20
Luxembourg.
Article 9.2.
21
Malta.
Article 9.2.
22
Mexico.
Article 9.2.
23
Portugal.
Article 9.2.
24
Poland.
Article 9.2.
25
Romania.
Article 9.2.
26
Russia.
Article 9.2.
27
Slovak Republic.
Article 9.2.
28
Slovenia.
Article 9.2.
29
Spain.
Article 9.2.
30
Korea.
Article 9.2.
31
Switzerland.
Article 9.2.
32
Hungary.
Article 9.2.
33
Ukraine.
Article 9.2.
Article 35. Effective date.
Notification of choice of optional provisions.
In accordance with Article 35(3) of the Convention and solely for the purposes of Iceland's application of Articles 35(1)(b) and 35(5)(b), Iceland elects to replace the reference to "tax periods starting from the end of a period" by a reference to "tax periods starting from 1 January of the year beginning from the end of a period".
Reservation.
Under article 35.6 of the Convention, Iceland reserves the right not to apply article 35.4 in relation to its Covered Tax Agreements.
Israel
Reservations and notifications made by the State of Israel at the time of deposit of the instrument of ratification in accordance with articles 28.6 and 29.3 of the Convention
Article 2. Interpretation of terms.
Notifications. Conventions covered by the Multilateral Convention.
In accordance with article 2.1(a)(ii) of the Convention, Israel wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/ Instrument amending
Date of signature
Date of entry into force
1
Convention between the Government of the State of Israel and the Government of the Republic of Armenia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Armenia.
Original.
25-07-2017
N. p.
2
Convention between the Government of the State of Israel and the Government of the Republic of Austria to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Austria.
Original.
28-11-2016
01-03-2018
3
Convention between the State of Israel and the Republic of Azerbaijan to prevent double taxation and prevent tax evasion in the area of income taxes.
Azerbaijan.
Original.
13-12-2016
27-12-2017
4
Convention between the Government of the State of Israel and the Government of the Republic of Belarus to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Belarus.
Original.
11-04-2000
29-12-2003
5
Convention between the State of Israel and the Kingdom of Belgium to prevent double taxation of income and property taxes.
Belgium.
Original.
13-07-1972
04-11-1975
6
Agreement between the Government of the State of Israel and the Government of the Federative Republic of Brazil to prevent double taxation and to prevent tax evasion in the area of income taxes.
Brazil.
Original.
12-12-2002
16-09-2005
7
Convention between the Government of the State of Israel and the Government of the Republic of Bulgaria to prevent double taxation and prevent tax evasion in the area of income taxes.
Bulgaria.
Original.
18-01-2000
31-12-2002
8
Convention between the State of Israel and Canada to prevent double taxation and prevent tax evasion in respect of income taxes ('and assets' in the 1975 Convention).
Canada.
Original.
21-09-2016
21-12-2016
9
Agreement between the Government of the State of Israel and the Government of the People's Republic of China to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
China.
Original.
08-04-1995
22-12-1995
10
Convention between the State of Israel and the Republic of Croatia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Croatia.
Original.
26-09-2006
01-02-2007
11
Convention between the State of Israel and the Czech Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Czech Republic.
Original.
12-12-1993
23-12-1994
12
Agreement between the Government of the State of Israel and the Government of the Kingdom of Denmark to prevent double taxation and to prevent tax evasion in respect of income taxes.
Denmark.
Original.
09-09-2009
29-12-2011
13
Convention between the State of Israel and the Republic of Estonia to prevent double taxation and prevent tax evasion in the area of income taxes.
Estonia.
Original.
29-06-2009
28-12-2009
14
Agreement between the Government of the State of Israel and the Government of the Federal Democratic Republic of Ethiopia to prevent double taxation and to prevent tax evasion of income taxes.
Ethiopia.
Original.
02-06-2004
25-02-2007
15
Convention between the State of Israel and the Republic of Finland to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Finland.
Original.
08-01-1997
08-11-1998
16
Convention between the Government of the State of Israel and the Government of the French Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
France.
Original.
31-07-1995
18-07-1996
17
Agreement between the Government of the State of Israel and the Government of Georgia to prevent double taxation and prevent tax evasion in the area of income taxes.
Georgia.
Original.
12-05-2010
22-11-2011
18
Convention between the State of Israel and the Hellenic Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Greece.
Original.
24-10-1995
06-03-1998
19
Convention between the Government of the State of Israel and the Government of the Republic of Hungary to prevent double taxation and to prevent tax evasion in respect of income taxes.
Hungary.
Original.
14-05-1991
13-11-1992
20
Convention between the State of Israel and the Republic of India to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
India.
Original.
29-01-1996
15-05-1996
Instrument to be amended.
14-10-2015
19-12-2016
21
Convention between the State of Israel and Ireland to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Ireland.
Original.
20-11-1995
24-12-1995
22
Agreement between the Government of the State of Israel and the Government of the Italian Republic to prevent double taxation on income and property taxes and to prevent tax evasion.
Italy.
Original.
08-09-1995
06-08-1998
23
Agreement between the Government of the State of Israel and the Government of Jamaica to prevent double taxation and to prevent tax evasion of income taxes.
Jamaica.
Original.
29-06-1984
03-09-1985
24
Convention between the State of Israel and Japan to prevent double taxation and prevent tax evasion in the area of income taxes.
Japan.
Original.
08-03-1993
24-12-1993
25
Agreement between the Government of the State of Israel and the Government of the Republic of Korea to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Korea.
Original.
18-03-1997
13-12-1997
26
Convention between the Government of the State of Israel and the Government of the Republic of Latvia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Latvia.
Original.
20-02-2006
13-07-2006
27
Convention between the Government of the State of Israel and the Government of the Republic of Lithuania to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Lithuania.
Original.
11-05-2006
01-12-2006
28
Convention between the State of Israel and the Grand Duchy of Luxembourg to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Luxembourg.
Original.
13-12-2004
22-05-2006
29
Agreement between the Government of Israel and the Government of Macedonia to prevent double taxation and prevent tax evasion in the area of income taxes.
Macedonia.
Original.
09-12-2015
N. p.
30
Agreement between the Government of the State of Israel and the Government of Malta to prevent double taxation and to prevent tax evasion of income taxes.
Malta.
Original.
28-07-2011
08-12-2013
31
Agreement between the State of Israel and the United Mexican States to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Mexico.
Original.
20-07-1999
09-05-2000
32
Agreement between the Government of the State of Israel and the Government of the Republic of Moldova to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Moldova.
Original.
23-11-2006
12-04-2007
33
Convention between the State of Israel and the Kingdom of the Netherlands to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
The Netherlands.
Original.
02-07-1973
09-09-1974
Instrument to be amended.
16-01-1996
26-07-1996
34
Convention between the State of Israel and the Kingdom of Norway to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Norway.
Original.
02-11-1966
11-01-1968
35
Agreement between the State of Israel and the Republic of Panama to prevent double taxation and to prevent tax evasion in the area of income taxes.
Panama.
Original.
08-11-2012
30-06-2014
36
Agreement between the Government of the State of Israel and the Government of the Republic of the Philippines to prevent double taxation and to prevent tax evasion of income taxes.
Philippines.
Original.
09-06-1992
27-05-1997
37
Convention between the Government of the State of Israel and the Government of the Republic of Poland to prevent double taxation and prevent tax evasion in respect of income taxes.
Poland.
Original.
22-05-1991
30-12-1991
38
Convention between the Government of the State of Israel and the Portuguese Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Portugal.
Original.
26-09-2006
18-02-2008
39
Agreement between the Government of the State of Israel and the Government of Romania to prevent double taxation and prevent tax evasion in the area of income taxes.
Romania.
Original.
15-06-1997
21-06-1998
40
Convention between the Government of the State of Israel and the Government of the Russian Federation to prevent double taxation and prevent tax evasion in respect of income taxes.
Russia.
Original.
25-04-1994
07-12-2000
41
Agreement between the Government of the State of Israel and the Government of the Republic of Singapore to prevent double taxation and prevent tax evasion of income taxes.
Singapore.
Original.
19-05-2005
06-12-2005
42
Convention between the Government of the State of Israel and the Government of the Slovak Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Slovak Republic.
Original.
08-09-1999
23-05-2000
43
Convention between the Government of the State of Israel and the Government of the Republic of Slovenia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Slovenia.
Original.
30-01-2007
27-12-2007
44
Agreement between the Government of the State of Israel and the Government of the Republic of South Africa to prevent double taxation and to prevent tax evasion of income and capital gains.
South Africa.
Original.
10-02-1978
27-05-1980
45
Convention between the State of Israel and the Kingdom of Spain to prevent double taxation and prevent tax evasion in the area of income and property taxes.
Spain.
Original.
30-11-1999
20-11-2000
46
Convention between Israel and Sweden to prevent double taxation of income and property taxes.
Sweden.
Original.
22-12-1959
03-06-1960
47
Agreement between the Taipei Economic and Cultural Office in Tel-Aviv and the Israeli Economic and Cultural Office in Taipei to prevent double taxation and prevent tax evasion of income taxes.
Taiwan.
Original.
24-12-2009
24-12-2009
48
Agreement between the Government of the State of Israel and the Government of the Kingdom of Thailand to prevent double taxation and prevent tax evasion of income taxes.
Thailand.
Original.
22-01-1996
24-12-1996
49
Convention between the State of Israel and the Republic of Turkey to prevent double taxation and prevent tax evasion in the area of income taxes.
Turkey.
Original.
14-03-1996
27-05-1998
50
Convention between the Government of the State of Israel and the Government of Ukraine to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Ukraine.
Original.
26-11-2003
20-04-2006
51
Agreement between the Government of the State of Israel and the Government of the United States of America on income taxes.
America.
Original.
20-11-1975
30-12-1994
Instrument amending (a).
30-05-1980
30-12-1994
Instrument amending (b).
26-01-1993
30-12-1994
52
Convention between the Government of the State of Israel and the Government of the Republic of Uzbekistan to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Uzbekistan.
Original.
15-09-1998
09-03-1999
53
Agreement between the Government of the State of Israel and the Government of the Socialist Republic of Vietnam to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Vietnam.
Original.
04-08-2009
25-12-2009
Article 3. Transparent entities.
Notification of existing provisions in the conventions included in the list.
Under article 3.6 of the Convention, Israel considers that the following conventions contain any of the provisions described in article 3.4 that are not subject to any of the reservations provided for in article 3.5 (b) to (e). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Armenia.
Article 1.2.
3
Azerbaijan.
Protocol 1.
8
Canada.
Article 1.2.
31
Mexico.
Protocol 1.
Article 4. Entities with double residence.
Notification of existing provisions in the conventions included in the list.
According to article 4.4 of the Convention, Israel considers that the following conventions contain any of the provisions described in article 4.2 that are not subject to any of the reservations provided for in article 4.3(b) to (d). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Armenia.
Article 4.3.
2
Austria.
Article 4.3.
3
Azerbaijan.
Article 4.3.
4
Belarus.
Article 4.3.
5
Belgium.
Article 4.3.
6
Brazil.
Article 4.3.
7
Bulgaria.
Article 4.3.
8
Canada.
Article 4.3.
9
China.
Article 4.3.
10
Croatia.
Article 4.3.
11
Czech Republic.
Article 4.3.
12
Denmark.
Article 4.4.
13
Estonia.
Article 4.3.
14
Ethiopia.
Article 4.3.
15
Finland.
Article 4.3.
16
France.
Article 4.3.
17
Georgia.
Article 4.3.
18
Greece.
Article 4.3.
19
Hungary.
Article 4.3.
20
India.
Article 4.3.
21
Ireland.
Article 4.3.
22
Italy.
Article 4.3.
23
Jamaica.
Article 4.3.
24
Japan.
Article 4.3 and Protocol 1.
25
Korea.
Article 4.3.
26
Latvia.
Article 4.3.
27
Lithuania.
Article 4.3.
28
Luxembourg.
Article 4.3.
29
Macedonia.
Article 4.3.
30
Malta.
Article 4.3.
31
Mexico.
Article 4.3.
32
Moldova.
Article 4.3.
33
The Netherlands.
Article 4.4.
34
Norway.
Article 4.3.
35
Panama.
Article 4.3.
36
Philippines.
Article 4.3.
37
Poland.
Article 4.3.
38
Portugal.
Article 4.3.
39
Romania.
Article 4.3.
40
Russia.
Article 4.3.
41
Singapore.
Article 4.3.
42
Slovak Republic.
Article 4.3.
43
Slovenia.
Article 4.3.
44
South Africa.
Article 4.3.
45
Spain.
Article 4.3.
46
Sweden.
Part of Article II.1.e).
47
Taiwan.
Article 4.3.
48
Thailand.
Article 4.3.
49
Turkey.
Article 4.3.
50
Ukraine.
Article 4.3.
51
America.
Article 3.3.
52
Uzbekistan.
Article 4.3.
53
Vietnam.
Article 4.3.
Article 6. Purpose of the Covered Tax Agreements.
Notification of the text of the Preamble existing in the conventions included in the list.
Under article 6.5 of the Convention, Israel considers that the following conventions do not fall within the scope of a reservation made under article 6.4 and contain in the Preamble the wording referred to in article 6.2. The text of the relevant paragraph in the Preamble is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
1
Armenia.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
2
Austria.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
3
Azerbaijan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
4
Belarus.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
5
Belgium.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
6
Brazil.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
7
Bulgaria.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
9
China.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes;'.
10
Croatia.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
12
Denmark.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
14
Ethiopia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
15
Finland.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
16
France.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
18
Greece.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
19
Hungary.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
21
Ireland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
22
Italy.
'Wishing to conclude a convention to prevent double taxation of income and property taxes and to prevent tax evasion'.
23
Jamaica.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
24
Japan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
25
Korea.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
26
Latvia.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
27
Lithuania.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
28
Luxembourg.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
29
Macedonia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
30
Malta.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
31
Mexico.
'Wishing to conclude a Convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes, hereinafter referred to as the Convention, in order to further develop and facilitate its relationship'.
32
Moldova.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
33
The Netherlands.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,'.
34
Norway.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
35
Panama.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;'.
36
Philippines.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
37
Poland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
38
Portugal.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
39
Romania.
"Wishing to promote and strengthen economic relations between the two countries".
40
Russia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
41
Singapore.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
42
Slovak Republic.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
43
Slovenia.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
44
South Africa.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and capital gains;'.
45
Spain.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
46
Sweden.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
47
Taiwan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
48
Thailand.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;'.
49
Turkey.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
50
Ukraine.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
51
America.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
52
Uzbekistan.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
53
Vietnam.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
Article 7. Measures to prevent the abuse of conventions.
Notification of existing provisions in the conventions included in the list.
Under article 7.17 (a) of the Convention, Israel considers that the following conventions are not subject to the reservation provided for in article 7.15 (b) and contain any of the provisions described in article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Armenia.
Article 27.1.
3
Azerbaijan.
Article 27.1.
4
Belarus.
Article 23
6
Brazil.
Article 25(2)
9
China.
Protocol 4.
11
Czech Republic.
Article 25
12
Denmark.
Article 27.1.
15
Finland.
Article 25(2)
16
France.
Article 28(3)
17
Georgia.
Article 26(1) and 26(2)
18
Greece.
Article 24
19
Hungary.
Article 25
20
India.
Article 27.1.
21
Ireland.
Articles 11.8 and 12.7.
22
Italy.
Article 30
25
Korea.
Protocol 3.
27
Lithuania.
Protocol 7.
29
Macedonia.
Article 26.1.
30
Malta.
Article 26(1) and 26(2)
35
Panama.
Article 26.1.
39
Romania.
Article 23
40
Russia.
Article 24
42
Slovak Republic.
Article 26
47
Taiwan.
Article 27.1.
48
Thailand.
Article 23
49
Turkey.
Article 27
52
Uzbekistan.
Article 26
53
Vietnam.
Article 28(1)
Article 8. Transactions with dividends.
In accordance with Article 8.3(b)(iii) of the Convention, Israel reserves the right not to apply any of the provisions of Article 8 to its tax treaties falling within the scope of which the provisions described in Article 8.1 already include a minimum period of possession of more than 365 days. The following convention contains provisions falling within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
51
America.
Article 12(2)(b) and 12.2.c).
Notification of existing provisions in the conventions included in the list.
Under article 8.4 of the Convention, Israel considers that the following conventions contain any of the provisions described in article 8.1 that are not subject to any of the reservations provided for in article 8.3(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Armenia.
Article 10(2)(b).
2
Austria.
Article 10(2)(a).
6
Brazil.
Article 10(2)(a).
8
Canada.
Article 10(2)(a).
10
Croatia.
Article 10(2)(a) and 10(2)(b).
11
Czech Republic.
Article 10(2)(a).
12
Denmark.
Article 10(2)(a).
13
Estonia.
Article 10(2)(a).
14
Ethiopia.
Article 10(2)(a) and 10(2)(b).
15
Finland.
Article 10(1)(a).
16
France.
Article 10(2)(a) and 10(2)(b).
17
Georgia.
Article 10(2)(a).
19
Hungary.
Article 10(2)(a).
22
Italy.
Article 10(2)(a).
23
Jamaica.
Article 10(2)(a).
24
Japan.
Article 10(2)(a).
25
Korea.
Article 10(2)(a) and 10(2)(b).
26
Latvia.
Article 10(2)(a) and 10(2)(b).
27
Lithuania.
Article 10(2)(a) and 10(2)(b).
28
Luxembourg.
Article 10(2)(a) and 10(2)(b).
29
Macedonia.
Article 10(2)(a).
30
Malta.
Article 10(2)(a)(i).
31
Mexico.
Article 10(2)(a) and 10(2)(b).
32
Moldova.
Article 10(2)(a).
33
The Netherlands.
Article 11(2)(a).
34
Norway.
Article 10(2)(a).
36
Philippines.
Article 10(2)(a).
37
Poland.
Article 10(2)(a).
38
Portugal.
Article 10(2)(a) and 10(2)(b).
41
Singapore.
Article 10(2)(a).
42
Slovak Republic.
Article 10(2)(a).
43
Slovenia.
Article 10(2)(a) and 10(2)(b).
48
Thailand.
Article 10(2)(b)(i).
50
Ukraine.
Article 10(2)(a) and 10(2)(b).
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Reservation.
Under article 9.6 (a) of the Convention, Israel reserves the right not to apply article 9.1 to its Covered Tax Agreements by the Convention.
Notification of choice of optional provisions.
Under article 9.8 of the Convention, Israel chose to apply article 9.4.
Notification of existing provisions in the conventions included in the list.
According to article 9.8 of the Convention, Israel considers that the following conventions contain one of the provisions described in article 9.5. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Armenia.
Article 13.4.
2
Austria.
Article 13(2)
3
Azerbaijan.
Article 13(2)
4
Belarus.
Article 13.4.
5
Belgium.
Article 13(1), second sentence.
6
Brazil.
Article 13(2)
7
Bulgaria.
Article 13.4.
8
Canada.
Article 13.4.
9
China.
Article 13.4.
10
Croatia.
Article 13(2)
12
Denmark.
Article 13(5).
13
Estonia.
Article 13(2)
14
Ethiopia.
Article 13(2)
16
France.
Article 13(1)(b).
17
Georgia.
Article 13(2)
18
Greece.
Article 13(5).
19
Hungary.
Part of Article 13.1.
20
India.
Article 14.4.
21
Ireland.
Article 13(5).
22
Italy.
Article 13.4.
23
Jamaica.
Article 14.3.
25
Korea.
Article 13.4.
26
Latvia.
Article 13(2)
27
Lithuania.
Article 13(2)
28
Luxembourg.
Article 13.4.
29
Macedonia.
Article 13(2)
30
Malta.
Article 13(2)(a).
31
Mexico.
Article 13(5).
32
Moldova.
Article 13(2)
33
The Netherlands.
Article 15(1), second and third sentences.
35
Panama.
Article 13(2)
36
Philippines.
Article 13.4.
37
Poland.
Part of Article 13.1.
38
Portugal.
Article 13.4.
39
Romania.
Article 13.4.
40
Russia.
Article 13(3)(b).
41
Singapore.
Article 13(2)
43
Slovenia.
Article 13(2)
44
South Africa.
Article 13(1), second and third sentences.
45
Spain.
Article 13(2)
47
Taiwan.
Article 13(2)
48
Thailand.
Article 13(2)
49
Turkey.
Article 13.4.
50
Ukraine.
Article 13(2)
51
America.
Article 7.3(a) and 7.3(b).
52
Uzbekistan.
Article 13(5).
53
Vietnam.
Article 13(2)
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Under article 11.3 (a) of the Convention, Israel reserves the right not to apply any of the provisions of article 11 to its Covered Tax Agreements by the Convention.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Notification of existing provisions in the conventions included in the list.
Under article 12.5 of the Convention, Israel considers that the following conventions contain any of the provisions described in article 12.3.a. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Armenia.
Article 5.5.
2
Austria.
Article 5.5.
3
Azerbaijan.
Article 5.5.
4
Belarus.
Article 5.5.
5
Belgium.
Article 5.4.
6
Brazil.
Article 5.5.
7
Bulgaria.
Article 5.5.
8
Canada.
Article 5.5.
9
China.
Article 5.5.
10
Croatia.
Article 5.5.
11
Czech Republic.
Article 5.5.
12
Denmark.
Article 5.5.
13
Estonia.
Article 5.5.
14
Ethiopia.
Article 5.5.
15
Finland.
Article 5.5.
16
France.
Article 5.5.
17
Georgia.
Article 5.5.
18
Greece.
Article 5.5.
19
Hungary.
Article 5.5.
20
India.
Article 5.5.
21
Ireland.
Article 5.5.
22
Italy.
Article 5.4.
23
Jamaica.
Article 5.4.
24
Japan.
Article 5.5.
25
Korea.
Article 5.4.
26
Latvia.
Article 5.5.
27
Lithuania.
Article 5.5.
28
Luxembourg.
Article 5.5.
29
Macedonia.
Article 5.5.
30
Malta.
Article 5.5.
31
Mexico.
Article 5.5.
32
Moldova.
Article 5.5.
33
The Netherlands.
Article 5.5.
34
Norway.
Article 5.4.
35
Panama.
Article 5.6.
36
Philippines.
Article 5.4.
37
Poland.
Article 5.5.
38
Portugal.
Article 5.5.
39
Romania.
Article 5.4.
40
Russia.
Article 5.5.
41
Singapore.
Article 5.5.
42
Slovak Republic.
Article 5.5.
43
Slovenia.
Article 5.5.
44
South Africa.
Article 5.5.
45
Spain.
Article 5.5.
46
Sweden.
Article II(1)(g)(iii).
47
Taiwan.
Article 5.6.
48
Thailand.
Article 5.4.
49
Turkey.
Article 5.5.
50
Ukraine.
Article 5.5.
51
America.
Article 5.5.
52
Uzbekistan.
Article 5.5.
53
Vietnam.
Article 5.5.
Under article 12.6 of the Convention, Israel considers that the following conventions contain one of the provisions described in article 12.3.b. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Armenia.
Article 5.6.
2
Austria.
Article 5.6.
3
Azerbaijan.
Article 5.6.
4
Belarus.
Article 5.7.
5
Belgium.
Article 5.5.
6
Brazil.
Article 5.6.
7
Bulgaria.
Article 5.6.
8
Canada.
Article 5.6.
9
China.
Article 5.6.
10
Croatia.
Article 5.6.
11
Czech Republic.
Article 5.6.
12
Denmark.
Article 5.6.
13
Estonia.
Article 5.6.
14
Ethiopia.
Article 5.6.
15
Finland.
Article 5.6.
16
France.
Article 5.7.
17
Georgia.
Article 5.6.
18
Greece.
Article 5.7.
19
Hungary.
Article 5.6.
20
India.
Article 5.6.
21
Ireland.
Article 5.6.
22
Italy.
Article 5.5.
23
Jamaica.
Article 5.5.
24
Japan.
Article 5.6.
25
Korea.
Article 5.5.
26
Latvia.
Article 5.6.
27
Lithuania.
Article 5.6.
28
Luxembourg.
Article 5.6.
29
Macedonia.
Article 5.6.
30
Malta.
Article 5.6.
31
Mexico.
Article 5.7.
32
Moldova.
Article 5.6.
33
The Netherlands.
Article 5.6.
34
Norway.
Articles 5.5 and 5.6.
35
Panama.
Article 5.7.
36
Philippines.
Article 5.6.
37
Poland.
Article 5.6.
38
Portugal.
Article 5.6.
39
Romania.
Article 5.5.
40
Russia.
Article 5.6.
41
Singapore.
Article 5.6.
42
Slovak Republic.
Article 5.6.
43
Slovenia.
Article 5.6.
44
South Africa.
Article 5.6.
45
Spain.
Article 5.6.
46
Sweden.
Article II(1)(g) (iv).
47
Taiwan.
Article 5.7.
48
Thailand.
Article 5.6.
49
Turkey.
Article 5.6.
50
Ukraine.
Article 5.6.
51
America.
Article 5.6.
52
Uzbekistan.
Article 5.7.
53
Vietnam.
Article 5.6.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Notification of choice of optional provisions.
Under article 13.7 of the Convention, Israel opts to apply option A of article 13.1.
Notification of existing provisions in the conventions included in the list.
Under article 13.7 of the Convention, Israel considers that the following conventions contain any of the provisions described in article 13.5 (a) that are not subject to any of the reservations provided for in article 13.6 (b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Armenia.
Article 5.4.
2
Austria.
Article 5.4.
3
Azerbaijan.
Article 5.4.
4
Belarus.
Article 5.4.
5
Belgium.
Article 5.3.
6
Brazil.
Article 5.4.
7
Bulgaria.
Article 5.4.
8
Canada.
Article 5.4.
9
China.
Article 5.4.
10
Croatia.
Article 5.4.
11
Czech Republic.
Article 5.4.
12
Denmark.
Article 5.4.
13
Estonia.
Article 5.4.
14
Ethiopia.
Article 5.4.
15
Finland.
Article 5.4.
16
France.
Article 5.4.
17
Georgia.
Article 5.4.
18
Greece.
Article 5.4.
19
Hungary.
Article 5.4.
20
India.
Article 5.4.
21
Ireland.
Article 5.4.
22
Italy.
Article 5.3.
23
Jamaica.
Article 5.3.
24
Japan.
Article 5.4.
25
Korea.
Article 5.3.
26
Latvia.
Article 5.4.
27
Lithuania.
Article 5.4.
28
Luxembourg.
Article 5.4.
29
Macedonia.
Article 5.4.
30
Malta.
Article 5.4.
31
Mexico.
Article 5.4.
32
Moldova.
Article 5.4.
33
The Netherlands.
Article 5.3.
34
Norway.
Article 5.3.
35
Panama.
Article 5.5.
36
Philippines.
Article 5.3.
37
Poland.
Article 5.4.
38
Portugal.
Article 5.4.
39
Romania.
Article 5.3.
40
Russia.
Article 5.4.
41
Singapore.
Article 5.4.
42
Slovak Republic.
Article 5.4.
43
Slovenia.
Article 5.4.
44
South Africa.
Article 5.3.
45
Spain.
Article 5.4.
46
Sweden.
Article II(1)(g) (ii).
47
Taiwan.
Article 5.5.
48
Thailand.
Article 5.3.
49
Turkey.
Article 5.4.
50
Ukraine.
Article 5.4.
51
America.
Article 5.3.
52
Uzbekistan.
Article 5.4.
53
Vietnam.
Article 5.4.
Article 16. Mutual agreement procedure.
Reservation.
Pursuant to article 16.5 (a) of the Convention, Israel reserves the right not to apply the first sentence of article 16.1 to its tax treaties, which it considers to be intended to meet the minimum standard for the improvement of dispute resolution under the OECD/G20 BEPS Package, ensuring that, under each of its Covered Tax Agreements (other than those allowing a person to submit a case to the competent authority of any of the contracting jurisdictions), where a person considers that actions taken by one or both contracting jurisdictions involve or may entail for him an imposition not in accordance with the provisions of the Covered Tax Agreement, he may, irrespective of the remedies provided for by the domestic law of those contracting jurisdictions, submit his case to the competent authority of the contracting jurisdiction of which he is resident or, where the case falls within the scope of a provision of a tax convention covering non-discrimination on grounds of nationality, to the competent authority of the contracting jurisdiction of which he is a national; and the competent authority of that Contracting Jurisdiction shall institute a bilateral process of notification or consultation with the competent authority of the other Contracting Jurisdiction in cases where the competent authority to which the request for mutual agreement procedure was submitted does not consider the objection raised by the taxpayer to be justified.
Notification of existing provisions in the conventions included in the list.
Pursuant to article 16.6.b(i) of the Convention, Israel considers that the following conventions contain a provision that determines that the cases to which the first sentence of article 16.1 applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax agreement covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
5
Belgium.
Article 25(1), second sentence.
14
Ethiopia.
Article 25(1), second sentence.
22
Italy.
Article 26(1), second sentence.
36
Philippines.
Article 26(1), second sentence.
39
Romania.
Article 26(1), second sentence.
Pursuant to article 16.6.b(ii) of the Convention, Israel considers that the following conventions contain a provision that determines that the cases to which the first sentence of article 16.1 applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Armenia.
Article 25(1), second sentence.
2
Austria.
Article 25(1), second sentence.
3
Azerbaijan.
Article 25(1), second sentence.
4
Belarus.
Article 26(1), second sentence.
7
Bulgaria.
Article 24(1), second sentence.
8
Canada.
Article 23(1), second sentence.
9
China.
Article 26(1), second sentence.
10
Croatia.
Article 25(1), second sentence.
11
Czech Republic.
Article 26(1), second sentence.
12
Denmark.
Article 23(1), second sentence.
13
Estonia.
Article 24(1), second sentence.
15
Finland.
Article 26(1), second sentence.
16
France.
Article 25(1), second sentence.
17
Georgia.
Article 24(1), second sentence.
18
Greece.
Article 25(1), second sentence.
19
Hungary.
Article 26(1), second sentence.
20
India.
Article 26(1), second sentence.
21
Ireland.
Article 25(1), second sentence.
23
Jamaica.
Article 26(1), second sentence.
24
Japan.
Article 25(1), second sentence.
25
Korea.
Article 26(1), second sentence.
26
Latvia.
Article 25(1), second sentence.
27
Lithuania.
Article 25(1), second sentence.
28
Luxembourg.
Article 24(1), second sentence.
29
Macedonia.
Article 24(1), second sentence.
30
Malta.
Article 24(1), second sentence.
31
Mexico.
Article 26(1), second sentence.
32
Moldova.
Article 24(1), second sentence.
35
Panama.
Article 24(1), second sentence.
37
Poland.
Article 26(1), second sentence.
38
Portugal.
Article 25(1), second sentence.
40
Russia.
Article 25(1), second sentence.
41
Singapore.
Article 24(1), second sentence.
42
Slovak Republic.
Article 27(1), second sentence.
43
Slovenia.
Article 25(1), second sentence.
45
Spain.
Article 26(1), second sentence.
47
Taiwan.
Article 25(1), second sentence.
48
Thailand.
Article 26(1), second sentence.
50
Ukraine.
Article 25(1), second sentence.
52
Uzbekistan.
Article 25(1), second sentence.
53
Vietnam.
Article 26(1), second sentence.
Notification of listed conventions that do not contain certain provisions
According to article 16.6.c(i) of the Convention, Israel considers that the following conventions do not contain any of the provisions described in article 16.4.b(i).
Number of the agreement listed
Other Contracting Jurisdiction
5
Belgium.
46
Sweden.
51
America.
According to article 16.6.c(ii) of the Convention, Israel considers that the following conventions do not contain any of the provisions described in article 16.4(b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
5
Belgium.
6
Brazil.
22
Italy.
31
Mexico.
33
The Netherlands.
34
Norway.
36
Philippines.
44
South Africa.
46
Sweden.
48
Thailand.
According to article 16.6(d)(i) of the Convention, Israel considers that the following conventions do not contain any of the provisions described in article 16.4(c)(i).
Number of the agreement listed
Other Contracting Jurisdiction
5
Belgium.
44
South Africa.
46
Sweden.
Under article 16.6(d)(ii) of the Convention, Israel considers that the following conventions do not contain any of the provisions described in article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
5
Belgium.
6
Brazil.
22
Italy.
38
Portugal.
46
Sweden.
51
America.
Article 17. Correlative adjustments.
Notification of existing provisions in the conventions included in the list.
Under article 17.4 of the Convention, Israel considers that the following conventions contain one of the provisions described in article 17.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Armenia.
Article 9.2.
2
Austria.
Article 9.2.
3
Azerbaijan.
Article 9.2.
4
Belarus.
Article 9.2.
7
Bulgaria.
Article 9.2.
8
Canada.
Article 9.2.
9
China.
Article 9.2.
10
Croatia.
Article 9.2.
11
Czech Republic.
Article 9.2.
12
Denmark.
Article 9.2.
13
Estonia.
Article 9.2.
14
Ethiopia.
Article 9.2.
15
Finland.
Article 9.2.
16
France.
Article 9.2.
17
Georgia.
Article 9.2.
20
India.
Article 9.2.
21
Ireland.
Article 9.2.
22
Italy.
Protocol (b).
23
Jamaica.
Article 9.2.
24
Japan.
Article 9.2.
25
Korea.
Article 9.2.
26
Latvia.
Article 9.2.
27
Lithuania.
Article 9.2.
28
Luxembourg.
Article 9.2.
29
Macedonia.
Article 9.2.
30
Malta.
Article 9.2.
31
Mexico.
Article 9.2.
32
Moldova.
Article 9.2.
35
Panama.
Article 9.2.
36
Philippines.
Article 9.2.
38
Portugal.
Article 9.2.
40
Russia.
Article 9.2.
41
Singapore.
Article 9.2.
42
Slovak Republic.
Article 9.2.
43
Slovenia.
Article 9.2.
45
Spain.
Article 9.2.
47
Taiwan.
Article 9.2.
49
Turkey.
Article 9.2.
50
Ukraine.
Article 9.2.
51
America.
Article 11(2).
52
Uzbekistan.
Article 9.2.
53
Vietnam.
Article 9.2.
Article 18. Option for the implementation of Part VI.
Notification of choice of optional provisions.
Under article 18 of the Convention, Israel chose not to apply Part VI.
Article 35. Date of effect.
Notification of choice of optional provisions.
In accordance with Article 35(2) of the Convention and exclusively for the purposes of the application of Article 35(1)(a) and Article 35(5)(a), Israel chooses to replace ‘tax period’ by ‘civil year’.
In accordance with Article 35(3) of the Convention and solely for the purposes of applying Article 35(1)(b) and Article 35(5)(b), Israel chooses to replace the reference to ‘tax periods starting from the end of a period’ by a reference to ‘tax periods starting from 1 January of the year beginning from the end of a period’.
Reservation.
Under article 35.6 of the Convention, Israel reserves the right not to apply article 35.4 in relation to its Covered Tax Agreements.
Japan
Reservations and notifications made by Japan upon deposit of the instrument of acceptance and notifications made by Japan after deposit of the instrument of acceptance
Article 2. Interpretation of terms.
Notifications.
Conventions covered by the Multilateral Convention.
In accordance with Article 2.1(a)(ii) of the Convention, Japan wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/ Instrument amending
Date of signature
Date of entry into force
1
Agreement between Japan and Australia to prevent double taxation and prevent tax evasion in the area of income taxes.
Australia.
Original.
31-01-2008
03-12-2008
2
Agreement between Japan and the Republic of Bulgaria to prevent double taxation and to prevent tax evasion in the area of income taxes.
Bulgaria.
Original.
07-03-1991
09-08-1991
3
Agreement between the Government of Japan and the Government of Canada to prevent double taxation and prevent tax evasion of income taxes.
Canada.
Original.
07-05-1986
14-11-1987
Protocol (a).
19-02-1999
14-12-2000
4
Agreement between the Government of Japan and the Government of the People's Republic of China to prevent double taxation and prevent tax evasion of income taxes.
China.
Original.
06-09-1983
26-06-1984
5
Agreement between Japan and the Socialist Republic of Czechoslovakia to prevent double taxation of income taxes.
Czechoslovakia (Czech Republic).
Original.
11-10-1977
25-11-1978
6
Agreement between Japan and the United Arab Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Egypt.
Original.
03-09-1968
06-08-1969
7
Agreement between the Government of Japan and the Government of the United Kingdom of Great Britain and Northern Ireland to prevent double taxation and to prevent tax evasion of income taxes.
United Kingdom (Fiyi).
Original.
04-09-1962
23-04-1963
8
Agreement between Japan and the Republic of Finland to prevent double taxation and to prevent tax evasion in the area of income taxes.
Finland.
Original.
29-02-1972
30-12-1972
Protocol (a).
04-03-1991
28-12-1991
9
Agreement between the Government of Japan and the Government of the French Republic to prevent double taxation and to prevent tax evasion and tax fraud in the area of income taxes.
France.
Original.
03-03-1995
24-03-1996
Protocol (a).
11-01-2007
01-12-2007
10
Agreement between Japan and the Federal Republic of Germany to eliminate double taxation on income taxes and other forms of taxation and to prevent tax evasion and avoidance.
Germany.
Original.
17-12-2015
28-10-2016
11
Agreement between the Government of Japan and the Government of the Hong Kong Special Administrative Region of the People's Republic of China to prevent double taxation and prevent tax evasion of income taxes.
Hong Kong.
Original.
09-11-2010
14-08-2011
12
Convention between Japan and the People's Republic of Hungary on the avoidance of double taxation on income taxes.
Hungary.
Original.
13-02-1980
25-10-1980
13
Agreement between the Government of Japan and the Government of the Republic of India to prevent double taxation and to prevent tax evasion of income taxes.
India.
Original.
07-03-1989
29-12-1989
Protocol (a).
24-02-2006
28-06-2006
Protocol (b).
11-12-2015
29-10-2016
14
Agreement between Japan and the Republic of Indonesia to prevent double taxation and prevent tax evasion in the area of income taxes.
Indonesia.
Original.
03-03-1982
31-12-1982
15
Agreement between Japan and Ireland to prevent double taxation and prevent tax evasion in the area of income taxes.
Ireland.
Original.
18-01-1974
04-12-1974
16
Agreement between Japan and the State of Israel to prevent double taxation and prevent tax evasion in the area of income taxes.
Israel.
Original.
08-03-1993
24-12-1993
17
Agreement between Japan and the Italian Republic on the avoidance of double taxation on income taxes.
Italy.
Original.
20-03-1969
17-03-1973
Protocol (a).
14-02-1980
28-01-1982
18
Agreement between Japan and the Republic of Kazakhstan to prevent double taxation and prevent tax evasion in the area of income taxes.
Kazakhstan.
Original.
19-12-2008
30-12-2009
19
Agreement between Japan and the Republic of Korea to prevent double taxation and prevent tax evasion in the area of income taxes.
Korea.
Original.
08-10-1998
22-11-1999
20
Agreement between Japan and the State of Kuwait to prevent double taxation and to prevent tax evasion in the area of income taxes.
Kuwait.
Original.
17-02-2010
14-06-2013
21
Agreement between Japan and the Grand Duchy of Luxembourg to prevent double taxation and to prevent tax evasion in respect of income taxes and other types of taxes.
Luxembourg.
Original.
05-03-1992
27-12-1992
Protocol (a).
25-01-2010
30-12-2011
22
Agreement between the Government of Japan and the Government of Malaysia to prevent double taxation and prevent tax evasion in respect of income taxes.
Malaysia.
Original.
19-02-1999
31-12-1999
Protocol (a).
10-02-2010
01-12-2010
23
Agreement between Japan and the United Mexican States to prevent double taxation and to prevent tax evasion in the area of income taxes.
Mexico.
Original.
09-04-1996
06-11-1996
24
Agreement between Japan and the Kingdom of the Netherlands to prevent double taxation and prevent tax evasion in the area of income taxes.
The Netherlands.
Original.
25-08-2010
29-12-2011
25
Agreement between Japan and New Zealand to prevent double taxation and prevent tax evasion in the area of income taxes.
New Zealand.
Original.
10-12-2012
25-10-2013
26
Agreement between Japan and the Kingdom of Norway to prevent double taxation and prevent tax evasion in respect of income taxes.
Norway.
Original.
04-03-1992
16-12-1992
27
Agreement between Japan and the Islamic Republic of Pakistan to prevent double taxation and prevent tax evasion in the area of income taxes.
Pakistan.
Original.
23-01-2008
09-11-2008
28
Convention between Japan and the People's Republic of Poland to prevent double taxation of income taxes.
Poland.
Original.
20-02-1980
23-12-1982
29
Agreement between Japan and the Portuguese Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Portugal.
Original.
19-12-2011
28-07-2013
30
Agreement between Japan and the Socialist Republic of Romania to prevent double taxation on income taxes.
Romania.
Original.
12-02-1976
09-04-1978
31
Agreement between the Government of Japan and the Government of the Kingdom of Saudi Arabia to prevent double taxation and prevent tax evasion in respect of income taxes.
Saudi Arabia.
Original.
15-11-2010
01-09-2011
32
Agreement between the Government of Japan and the Government of the Republic of Singapore to prevent double taxation and prevent tax evasion of income taxes.
Singapore.
Original.
09-04-1994
28-04-1995
Protocol (a).
04-02-2010
14-07-2010
33
Agreement between Japan and the Socialist Republic of Czechoslovakia to prevent double taxation of income taxes.
Czechoslovakia (Slovak Republic).
Original.
11-10-1977
25-11-1978
34
Agreement between the Government of Japan and the Government of the Republic of South Africa to prevent double taxation and to prevent tax evasion of income taxes.
South Africa.
Original.
07-03-1997
05-11-1997
35
Agreement between Japan and Sweden to prevent double taxation and prevent tax evasion in the area of income taxes.
Sweden.
Original.
21-01-1983
18-09-1983
Protocol (a).
19-02-1999
25-12-1999
Protocol (b).
05-12-2013
12-10-2014
36
Convention between Japan and the Republic of Turkey to prevent double taxation and prevent tax evasion in the area of income taxes.
Turkey.
Original.
08-03-1993
28-12-1994
37
Agreement between the Government of Japan and the Government of the Union of Soviet Socialist Republics to prevent double taxation of income taxes.
Union of Soviet Socialist Republics (Ukraine).
Original.
18-01-1986
27-11-1986
38
Agreement between Japan and the United Arab Emirates to prevent double taxation and to prevent tax evasion of income taxes.
United Arab Emirates.
Original.
02-05-2013
24-12-2014
39
Convention between Japan and the United Kingdom of Great Britain and Northern Ireland to prevent double taxation and prevent tax evasion in respect of income taxes and capital gains.
United Kingdom.
Original.
02-02-2006
12-10-2006
Protocol (a).
17-12-2013
12-12-2014
In accordance with article 29.5 of the Convention, Japan wishes to expand the list of conventions covered by the Convention to incorporate the following conventions. The Depositary received and communicated the notifications of the extension of the list of conventions at the dates indicated below.
N.º
Title
Other Contracting Jurisdiction
Original/ Instrument amending
Date of signature
Date of entry into force
Date of receipt/communication
40
Agreement between the Government of Japan and the Government of the State of Qatar to prevent double taxation and to prevent tax evasion in respect of income taxes.
Qatar.
Original.
20-02-2015
30-12-2015
Reception:
14-02-2020
Communication:
14-02-2020
41
Agreement between the Government of Japan and the Sultanate of Oman to prevent double taxation and prevent tax evasion of income taxes.
Oman.
Original.
09-01-2014
30-12-2015
Reception:
22-07-2020
Communication:
22-07-2020
Article 3. Transparent entities.
Reservation.
Under article 3.5.f of the Convention, Japan reserves the right not to apply any of the provisions of article 3.2 to its Covered Tax Agreements.
Notification of existing provisions in the conventions included in the list.
Under article 3.6 of the Convention, Japan considers that the following conventions contain any of the provisions described in article 3.4 of the Convention that are not subject to any of the reservations provided for in article 3.5(c) to (e) of the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Australia.
Article 4.5.
9
France.
Article 4.6.
10
Germany.
Article 1.2.
24
The Netherlands.
Article 4.5.
25
New Zealand.
Article 4.5.
29
Portugal.
Protocol 2.
39
United Kingdom.
Article 4.5.
Article 4. Entities with double residence.
Reservation.
According to Article 4.3(e) of the Convention, Japan reserves the right to replace the last sentence of Article 4.1 of the Convention with the following text for the purposes of its tax treaties: ‘In the absence of such an agreement, that person shall not be entitled to the reliefs or exemptions provided for in the Covered Tax Agreement’.
Notification of existing provisions in the conventions included in the list.
According to Article 4.4 of the Convention, Japan considers that the following conventions contain any of the provisions described in Article 4.2 of the Convention that are not subject to any of the reservations provided for in Article 4.3(b) to (d) of the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Australia.
Articles 4.3 and 4.4 and Protocol 4.
2
Bulgaria.
Article 4.4.
3
Canada.
Article 4.2 and Protocol 2.b).
4
China.
Article 4.3.
5
Czechoslovakia (Czech Republic).
Article 4.3.
8
Finland.
Article 4.3.
9
France.
Article 4.3.
10
Germany.
Article 4.3.
11
Hong Kong.
Article 4.3.
12
Hungary.
Article 4.3.
13
India.
Article 4.2.
14
Indonesia.
Article 4.2.
15
Ireland.
Article 4.3.
16
Israel.
Article 4.3 and Protocol 1.
17
Italy.
Article 4.2.
18
Kazakhstan.
Article 4.3.
19
Korea.
Article 4.3.
20
Kuwait.
Article 4.3.
21
Luxembourg.
Article 4.3.
22
Malaysia.
Article 4.3.
23
Mexico.
Article 4.3.
24
The Netherlands.
Article 4.3.
25
New Zealand.
Article 4.3 and Protocol 3.
26
Norway.
Article 4.3.
27
Pakistan.
Article 4.3.
28
Poland.
Article 4.3.
29
Portugal.
Article 4.3.
30
Romania.
Article 4.3.
31
Saudi Arabia.
Article 4.3 and Protocol 4.
32
Singapore.
Article 4.3.
33
Czechoslovakia (Slovak Republic).
Article 4.3.
34
South Africa.
Article 4.3.
35
Sweden.
Article 4.3.
36
Turkey.
Article 4.3.
37
Union of Soviet Socialist Republics (Ukraine).
Article 1.3.
38
United Arab Emirates.
Article 4.3.
39
United Kingdom.
Article 4.3.
In order to reflect the inclusion of additional conventions under article 29.5 of the Convention, under article 4.4 of the Convention, Japan considers that the following conventions contain any of the provisions described in article 4.2 of the Convention that are not subject to any of the reservations provided for in article 4.3 (b) to (d) of the Convention. The number of the article and paragraph of each of these provisions is indicated below. Additional notifications under Article 29.5 of the Convention were received and communicated by the Depositary on the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
Date received
Date of communication
40
Qatar.
Article 4.3.
14-02-2020
14-02-2020
41
Oman.
Article 4.3.
22-07-2020
22-07-2020
Article 6. Purpose of the Covered Tax Agreements.
Reservation.
Under article 6.4 of the Convention, Japan reserves the right not to apply article 6.1 of the Convention to any of its Covered Tax Agreements by the Convention which already contain in the Preamble the intention of the Contracting Jurisdictions to eliminate double taxation without creating opportunities for non-taxation or reduced taxation, whether such formulation is limited to cases of tax evasion or avoidance (including the practice of seeking the most favourable agreement, which seeks to obtain the benefits provided for in the Tax Convention for the indirect benefit of third-party residents) or has wider application. The following convention contains in the Preamble the wording referred to in this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
10
Germany.
‘Wishing to develop its economic relations and strengthen its cooperation in tax matters;
Desiring to conclude a new Convention to eliminate double taxation on income taxes and other forms of taxation without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including the practice of seeking the most favourable convention aiming at obtaining the benefits provided for in this Convention for the indirect benefit of residents of third States);’;
Notification of choice of optional provisions.
Under article 6.6 of the Convention, Japan opts to apply article 6.3 of the Convention.
Notification of the text of the Preamble existing in the conventions included in the list.
According to Article 6.5 of the Convention, Japan considers that the following conventions do not fall within the scope of a reservation made under Article 6.4 of the Convention and contain in the Preamble the wording referred to in Article 6.2 of the Convention. The text of the relevant paragraph in the Preamble is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
1
Australia.
'Wishing to conclude a new convention to prevent double taxation and prevent tax evasion in the area of income taxes,'.
2
Bulgaria.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
3
Canada.
'Wishing to conclude a new convention to prevent double taxation and prevent tax evasion in the area of income taxes,'.
4
China.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
5
Czechoslovakia (Czech Republic).
'Wishing to conclude a convention to prevent double taxation of income taxes'.
6
Egypt.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
7
United Kingdom (Fiyi).
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;
8
Finland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
9
France.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion and tax fraud in the area of income taxes,'.
11
Hong Kong.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
12
Hungary.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
13
India.
'Wishing to conclude a new convention to prevent double taxation and prevent tax evasion in the area of income taxes,'.
14
Indonesia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
15
Ireland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
16
Israel.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
17
Italy.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
18
Kazakhstan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
19
Korea.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
20
Kuwait.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
21
Luxembourg.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and other types of taxes'.
22
Malaysia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
23
Mexico.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
24
The Netherlands.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
25
New Zealand.
'Wishing to conclude a new convention to prevent double taxation and prevent tax evasion in the area of income taxes,'.
26
Norway.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
27
Pakistan.
'Wishing to conclude a new convention to prevent double taxation and prevent tax evasion in the area of income taxes,'.
28
Poland.
'Having decided to conclude a convention to avoid double taxation on income taxes,'.
29
Portugal.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
30
Romania.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
31
Saudi Arabia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
32
Singapore.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
33
Czechoslovakia (Slovak Republic).
'Wishing to conclude a convention to prevent double taxation of income taxes'.
34
South Africa.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
35
Sweden.
'Wishing to conclude a new convention to prevent double taxation and prevent tax evasion in the area of income taxes,'.
36
Turkey.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
37
Union of Soviet Socialist Republics (Ukraine).
'Wishing to conclude a convention to prevent double taxation of income taxes'.
38
United Arab Emirates.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
39
United Kingdom.
'Wishing to conclude a new convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains'.
In order to reflect the inclusion of additional conventions under Article 29.5 of the Convention, under Article 6.5 of the Convention, Japan considers that the following conventions do not fall within the scope of a reservation made under Article 6.4 of the Convention and contains in the Preamble the wording referred to in Article 6.2 of the Convention. The text of the relevant paragraph in the Preamble is set out below. Additional notifications under Article 29.5 of the Convention were received and communicated by the Depositary on the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
Date received
Date of communication
40
Qatar.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
14-02-2020
14-02-2020
41
Oman.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
22-07-2020
22-7-2020
Notification of conventions included in the list that do not contain the text of the Preamble agreed upon in the Convention.
According to Article 6.6 of the Convention, Japan considers that the following conventions do not contain in their Preamble reference to its desire to develop its economic relations or to strengthen cooperation in tax matters.
Number of the agreement listed
Other Contracting Jurisdiction
1
Australia.
2
Bulgaria.
3
Canada.
4
China.
5
Czechoslovakia (Czech Republic).
6
Egypt.
7
United Kingdom (Fiyi).
8
Finland.
9
France.
11
Hong Kong.
12
Hungary.
13
India.
14
Indonesia.
15
Ireland.
16
Israel.
17
Italy.
18
Kazakhstan.
19
Korea.
20
Kuwait.
21
Luxembourg.
22
Malaysia.
23
Mexico.
24
The Netherlands.
25
New Zealand.
26
Norway.
27
Pakistan.
28
Poland.
29
Portugal.
30
Romania.
31
Saudi Arabia.
32
Singapore.
33
Czechoslovakia (Slovak Republic).
34
South Africa.
35
Sweden.
36
Turkey.
37
Union of Soviet Socialist Republics (Ukraine).
38
United Arab Emirates.
39
United Kingdom.
In order to reflect the inclusion of additional conventions under article 29.5 of the Convention, under article 6.6 of the Convention, Japan considers that the following conventions do not contain in their Preamble reference to its desire to develop its economic relations or to strengthen tax cooperation. Additional notifications under Article 29.5 of the Convention were received and communicated by the Depositary on the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Date received
Date of communication
40
Qatar.
14-02-2020
14-02-2020
41
Oman.
22-07-2020
22-07-2020
Article 7. Measures to prevent the abuse of conventions.
Notification of existing provisions in the conventions included in the list.
Under article 7.17 (a) of the Convention, Japan considers that the following conventions are not subject to the reservation provided for in article 7.15 (b) of the Convention and contain any of the provisions described in article 7.2 of the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Australia.
Articles 10.11, 11.10 and 12.8.
9
France.
Articles 10.9, 11.10, 12.6 and 22.5.
10
Germany.
Article 21.8.
11
Hong Kong.
Article 26
23
Mexico.
Protocols 11 (a) and 13.
25
New Zealand.
Article 23
29
Portugal.
Article 21
31
Saudi Arabia.
Article 24
34
South Africa.
Article 22 and Protocol 2.
35
Sweden.
Article 21C
38
United Arab Emirates.
Protocol 11.
39
United Kingdom.
Articles 10.10, 11.7, 12.6 and 21.5.
In order to reflect the inclusion of additional conventions under article 29.5 of the Convention, under article 7.17 (a) of the Convention, Japan considers that the following conventions are not subject to the reservation provided for in article 7.15 (b) of the Convention and contain any of the provisions described in article 7.2 of the Convention. The number of the article and paragraph of each of these provisions is indicated below. Additional notifications under Article 29.5 of the Convention were received and communicated by the Depositary on the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
Date received
Date of communication
40
Qatar.
Protocol 11.
14-02-2020
14-02-2020
41
Oman.
Protocol (6).
22-07-2020
22-07-2020
Article 8. Transactions with dividends.
Reservation.
Under article 8.3 (a) of the Convention, Japan reserves the right not to apply any of the provisions of article 8 to its Covered Tax Agreements.
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Notification of choice of optional provisions.
Under Article 9.8 of the Convention, Japan opts to apply Article 9.4 of the Convention.
Notification of existing provisions in the conventions included in the list.
According to Article 9.7 of the Convention, Japan considers that the following conventions contain one of the provisions described in Article 9.1 of the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Australia.
Article 13(2)
9
France.
Article 13.3.
10
Germany.
Article 13(2)
11
Hong Kong.
Article 13(2)
18
Kazakhstan.
Article 13(2)
19
Korea.
Article 13.3.
20
Kuwait.
Article 13(2)
23
Mexico.
Article 13.3.
24
The Netherlands.
Article 13(2)
25
New Zealand.
Article 13(2)
27
Pakistan.
Article 14(2)
29
Portugal.
Article 13(2)
31
Saudi Arabia.
Article 13(2)
32
Singapore.
Article 13.4(a).
38
United Arab Emirates.
Article 13(2)
39
United Kingdom.
Article 13(2)
In order to reflect the inclusion of additional conventions under article 29.5 of the Convention, under article 9.7 of the Convention, Japan considers that the following conventions contain any of the provisions described in article 9.1 of the Convention. The number of the article and paragraph of each of these provisions is indicated below. Additional notifications under Article 29.5 of the Convention were received and communicated by the Depositary on the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
Date received
Date of communication
40
Qatar.
Article 13(2)
14-02-2020
14-02-2020
41
Oman.
Article 13(2)
22-07-2020
22-07-2020
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Under article 11(3)(a) of the Convention, Japan reserves the right not to apply any of the provisions of article 11 of the Convention to its Covered Tax Agreements.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Notification of existing provisions in the conventions included in the list.
According to Article 12.5 of the Convention, Japan considers that the following conventions contain one of the provisions described in Article 12(3)(a) of the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Australia.
Part of article 5.7(a).
2
Bulgaria.
Article 5.5.
3
Canada.
Article 5.5.
4
China.
Article 5.6.a).
5
Czechoslovakia (Czech Republic).
Article 5.4.
6
Egypt.
Article 3.4.
7
United Kingdom (Fiyi).
Article 2.1(i)(v).aa).
8
Finland.
Article 5.4.
9
France.
Article 5.5.
10
Germany.
Article 5.5.
11
Hong Kong.
Article 5.5.
12
Hungary.
Article 5.5.
13
India.
Article 5.7(a).
14
Indonesia.
Article 5.6.a).
15
Ireland.
Article 6.5(a).
16
Israel.
Article 5.5.
17
Italy.
Article 5.4.
18
Kazakhstan.
Article 5.5.
19
Korea.
Article 5.5.
20
Kuwait.
Article 5.5.
21
Luxembourg.
Article 5.5.
22
Malaysia.
Article 5.5(a).
23
Mexico.
Article 5.5.
24
The Netherlands.
Article 5.5.
25
New Zealand.
Article 5.8(a).
26
Norway.
Article 5.5.
27
Pakistan.
Article 5.5(a).
28
Poland.
Article 5.5.
29
Portugal.
Article 5.5.
30
Romania.
Article 5.4.
31
Saudi Arabia.
Article 5.5.
32
Singapore.
Article 5.5.
33
Czechoslovakia (Slovak Republic).
Article 5.4.
34
South Africa.
Article 5.5.
35
Sweden.
Article 5.5.
36
Turkey.
Article 5.7.
37
Union of Soviet Socialist Republics (Ukraine).
Article 4.4.
38
United Arab Emirates.
Article 5.5.
39
United Kingdom.
Article 5.5.
In order to reflect the inclusion of additional conventions under article 29.5 of the Convention, under article 12.5 of the Convention, Japan considers that the following convention contains any of the provisions described in article 12(3)(a) of the Convention. The number of the article and paragraph of each of these provisions is indicated below. The Depositary received and communicated the additional notification provided for in Article 29.5 of the Convention on the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
Date received
Date of communication
40
Qatar.
Article 5.5.
14-02-2020
14-02-2020
41
Oman.
Article 5.5.
22-07-2020
22-07-2020
According to article 12.6 of the Convention, Japan considers that the following conventions contain one of the provisions described in article 12.3.b of the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Australia.
Article 5.8.
2
Bulgaria.
Article 5.6.
3
Canada.
Article 5.6.
4
China.
Article 5.7.
5
Czechoslovakia (Czech Republic).
Article 5.5.
6
Egypt.
Article 3.5.
7
United Kingdom (Fiyi).
Article 2.1(i)(vi).
8
Finland.
Article 5.5.
9
France.
Article 5.6.
10
Germany.
Article 5.6.
11
Hong Kong.
Article 5.6.
12
Hungary.
Article 5.6.
13
India.
Article 5.8.
14
Indonesia.
Article 5.8 and Protocol 1.
15
Ireland.
Article 6.6.
16
Israel.
Article 5.6.
17
Italy.
Article 5.5.
18
Kazakhstan.
Article 5.6.
19
Korea.
Article 5.6.
20
Kuwait.
Article 5.6 and Protocol 2.
21
Luxembourg.
Article 5.6.
22
Malaysia.
Article 5.6.
23
Mexico.
Article 5.7 and Protocol 2.
24
The Netherlands.
Article 5.6.
25
New Zealand.
Article 5.9.
26
Norway.
Article 5.6.
27
Pakistan.
Article 5.6.
28
Poland.
Article 5.6.
29
Portugal.
Article 5.6.
30
Romania.
Article 5.5.
31
Saudi Arabia.
Article 5.6.
32
Singapore.
Article 5.6.
33
Czechoslovakia (Slovak Republic).
Article 5.5.
34
South Africa.
Article 5.6.
35
Sweden.
Article 5.6.
36
Turkey.
Article 5.8.
37
Union of Soviet Socialist Republics (Ukraine).
Article 4.5.
38
United Arab Emirates.
Article 5.6.
39
United Kingdom.
Article 5.6.
In order to reflect the inclusion of additional conventions under article 29.5 of the Convention, under article 12.6 of the Convention, Japan considers that the following conventions contain any of the provisions described in article 12.3.b of the Convention. The number of the article and paragraph of each of these provisions is indicated below. Additional notifications under Article 29.5 of the Convention were received and communicated by the Depositary on the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
Date received
Date of communication
40
Qatar.
Article 5.7.
14-02-2020
14-02-2020
41
Oman.
Article 5.6.
22-07-2020
22-07-2020
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Notification of choice of optional provisions.
Under Article 13.7 of the Convention, Japan opts to apply Option A of Article 13.1 of the Convention.
Notification of existing provisions in the conventions included in the list.
According to article 13.7 of the Convention, Japan considers that the following conventions contain one of the provisions described in article 13.5 (a) of the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Australia.
Article 5.6.
2
Bulgaria.
Article 5.4.
3
Canada.
Article 5.4.
4
China.
Article 5.4.
5
Czechoslovakia (Czech Republic).
Article 5.3.
6
Egypt.
Article 3.3.
7
United Kingdom (Fiyi).
Article 2.1(i)(iii).
8
Finland.
Article 5.3.
9
France.
Article 5.4.
10
Germany.
Article 5.4.
11
Hong Kong.
Article 5.4.
12
Hungary.
Article 5.4.
13
India.
Article 5.6.
14
Indonesia.
Article 5.4.
15
Ireland.
Article 6.3.
16
Israel.
Article 5.4.
17
Italy.
Article 5.3.
18
Kazakhstan.
Article 5.4.
19
Korea.
Article 5.4.
20
Kuwait.
Article 5.4.
21
Luxembourg.
Article 5.4.
22
Malaysia.
Article 5.4.
23
Mexico.
Article 5.4 and Protocol 1.
24
The Netherlands.
Article 5.4.
25
New Zealand.
Article 5.7.
26
Norway.
Article 5.4.
27
Pakistan.
Article 5.4.
28
Poland.
Article 5.4.
29
Portugal.
Article 5.4.
30
Romania.
Article 5.3.
31
Saudi Arabia.
Article 5.4.
32
Singapore.
Article 5.4.
33
Czechoslovakia (Slovak Republic).
Article 5.3.
34
South Africa.
Article 5.4.
35
Sweden.
Article 5.4.
36
Turkey.
Article 5.6.
37
Union of Soviet Socialist Republics (Ukraine).
Article 4.3.
38
United Arab Emirates.
Article 5.4.
39
United Kingdom.
Article 5.4.
In order to reflect the inclusion of additional conventions under article 29.5 of the Convention, under article 13.7 of the Convention, Japan considers that the following conventions contain any of the provisions described in article 13.5 (a) of the Convention. The number of the article and paragraph of each of these provisions is indicated below. Additional notifications under Article 29.5 of the Convention were received and communicated by the Depositary on the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
Date received
Date of communication
40
Qatar.
Article 5.4.
14-02-2020
14-02-2020
41
Oman.
Article 5.4.
22-07-2020
22-07-2020
Article 14. Fragmentation of contracts.
Reservation.
Under article 14(3)(a) of the Convention, Japan reserves the right not to apply any of the provisions of article 14 of the Convention to its Covered Tax Agreements.
Article 16. Mutual agreement procedure.
Notification of existing provisions in the conventions included in the list.
According to article 16.6.a of the Convention, Japan considers that the following conventions contain one of the provisions described in article 16.4.a(i) of the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Australia.
Article 27(1), first sentence.
2
Bulgaria.
Article 25(1), first sentence.
3
Canada.
Article 23(1), first sentence.
4
China.
Article 25(1), first sentence.
5
Czechoslovakia (Czech Republic).
Article 25.1.
6
Egypt.
Article 22.1.
8
Finland.
Article 25.1.
9
France.
Article 25(1), first sentence.
10
Germany.
Article 24(1), first sentence.
11
Hong Kong.
Article 24(1), first sentence.
12
Hungary.
Article 25(1), first sentence.
13
India.
Article 25(1), first sentence.
14
Indonesia.
Article 25(1), first sentence.
15
Ireland.
Article 27.1.
16
Israel.
Article 25(1), first sentence.
17
Italy.
Article 25.1.
18
Kazakhstan.
Article 24(1), first sentence.
19
Korea.
Article 25(1), first sentence.
20
Kuwait.
Article 24(1), first sentence.
21
Luxembourg.
Article 27(1), first sentence.
22
Malaysia.
Article 24(1), first sentence.
23
Mexico.
Article 24(1), first sentence.
24
The Netherlands.
Article 24(1), first sentence.
25
New Zealand.
Article 26(1), first sentence.
26
Norway.
Article 25(1), first sentence.
27
Pakistan.
Article 25(1), first sentence.
28
Poland.
Article 25(1), first sentence.
29
Portugal.
Article 24(1), first sentence.
30
Romania.
Article 24.1.
31
Saudi Arabia.
Article 25(1), first sentence.
32
Singapore.
Article 25(1), first sentence.
33
Czechoslovakia (Slovak Republic).
Article 25.1.
34
South Africa.
Article 24(1), first sentence.
35
Sweden.
Article 24(1), first sentence.
36
Turkey.
Article 24.1.
37
Union of Soviet Socialist Republics (Ukraine).
Article 22(1), first sentence.
38
United Arab Emirates.
Article 24(1), first sentence.
39
United Kingdom.
Article 25(1), first sentence.
In order to reflect the inclusion of additional conventions under article 29.5 of the Convention, under article 16.6.a of the Convention, Japan considers that the following conventions contain any of the provisions described in article 16.4.a(i) of the Convention. The number of the article and paragraph of each of these provisions is indicated below. Additional notifications under Article 29.5 of the Convention were received and communicated by the Depositary on the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
Date received
Date of communication
40
Qatar.
Article 24(1), first sentence.
14-02-2020
14-02-2020
41
Oman.
Article 24(1), first sentence.
22-07-2020
22-07-2020
According to article 16.6.b(i) of the Convention, Japan considers that the following convention contains a provision that determines that the cases to which the first sentence of article 16.1 of the Convention applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
3
Canada.
Article 23(1), second sentence.
According to Article 16.6.b(ii) of the Convention, Japan considers that the following conventions contain a provision that determines that the cases to which the first sentence of Article 16.1 applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Australia.
Article 27(1), second sentence.
2
Bulgaria.
Article 25(1), second sentence.
4
China.
Article 25(1), second sentence.
9
France.
Article 25(1), second sentence.
10
Germany.
Article 24(1), second sentence.
11
Hong Kong.
Article 24(1), second sentence.
12
Hungary.
Article 25(1), second sentence.
13
India.
Article 25(1), second sentence.
14
Indonesia.
Article 25(1), second sentence.
16
Israel.
Article 25(1), second sentence.
18
Kazakhstan.
Article 24(1), second sentence.
19
Korea.
Article 25(1), second sentence.
20
Kuwait.
Article 24(1), second sentence.
21
Luxembourg.
Article 27(1), second sentence.
22
Malaysia.
Article 24(1), second sentence.
23
Mexico.
Article 24(1), second sentence.
24
The Netherlands.
Article 24(1), second sentence.
25
New Zealand.
Article 26(1), second sentence.
26
Norway.
Article 25(1), second sentence.
27
Pakistan.
Article 25(1), second sentence.
28
Poland.
Article 25(1), second sentence.
29
Portugal.
Article 24(1), second sentence.
31
Saudi Arabia.
Article 25(1), second sentence.
32
Singapore.
Article 25(1), second sentence.
34
South Africa.
Article 24(1), second sentence.
35
Sweden.
Article 24(1), second sentence.
37
Union of Soviet Socialist Republics (Ukraine).
Article 22(1), second sentence.
38
United Arab Emirates.
Article 24(1), second sentence.
39
United Kingdom.
Article 25(1), second sentence.
In order to reflect the inclusion of additional conventions under article 29.5 of the Convention, in accordance with article 16.6(b)(ii) of the Convention, Japan considers that the following conventions contain a provision that determines that cases to which the first sentence of article 16.1 of the Convention applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below. Additional notifications under Article 29.5 of the Convention were received and communicated by the Depositary on the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
Date received
Date of communication
40
Qatar.
Article 24(1), second sentence.
14-02-2020
14-02-2020
41
Oman.
Article 24(1), second sentence.
22-07-2020
22-07-2020
Notification of listed conventions that do not contain certain provisions.
According to Article 16.6(c)(i) of the Convention, Japan considers that the following Convention does not contain any of the provisions described in Article 16.4(b)(i) of the Convention.
Number of the agreement listed
Other Contracting Jurisdiction
7
United Kingdom (Fiyi).
According to Article 16.6.c(ii) of the Convention, Japan considers that the following conventions do not contain any of the provisions described in Article 16.4(b)(ii) of the Convention.
Number of the agreement listed
Other Contracting Jurisdiction
3
Canada.
5
Czechoslovakia (Czech Republic).
6
Egypt.
7
United Kingdom (Fiyi).
8
Finland.
15
Ireland.
17
Italy.
23
Mexico.
30
Romania.
33
Czechoslovakia (Slovak Republic).
39
United Kingdom.
According to Article 16.6(d)(i) of the Convention, Japan considers that the following convention does not contain any of the provisions described in Article 16.4(c)(i) of the Convention.
Number of the agreement listed
Other Contracting Jurisdiction
7
United Kingdom (Fiyi).
According to article 16.6(d)(ii) of the Convention, Japan considers that the following conventions do not contain any of the provisions described in article 16.4(c)(ii) of the Convention.
Number of the agreement listed
Other Contracting Jurisdiction
7
United Kingdom (Fiyi).
23
Mexico.
Article 17. Correlative adjustments.
Notification of existing provisions in the conventions included in the list.
According to article 17.4 of the Convention, Japan considers that the following conventions contain some provision described in article 17.2 of the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Australia.
Article 9.3.
2
Bulgaria.
Article 9.2.
3
Canada.
Article 9.2.
9
France.
Article 9.2.
10
Germany.
Article 9.2.
11
Hong Kong.
Article 9.2.
13
India.
Article 9.2.
16
Israel.
Article 9.2.
18
Kazakhstan.
Article 9.2.
19
Korea.
Article 9.2.
20
Kuwait.
Article 9.2.
21
Luxembourg.
Article 9.2.
22
Malaysia.
Article 9.2.
23
Mexico.
Article 9.2.
24
The Netherlands.
Article 9.2.
25
New Zealand.
Article 9.2.
26
Norway.
Article 9.2.
27
Pakistan.
Article 9.2.
29
Portugal.
Article 9.2.
31
Saudi Arabia.
Article 9.2.
32
Singapore.
Article 9.2.
34
South Africa.
Article 9.2.
35
Sweden.
Article 9.2.
36
Turkey.
Article 9.2.
38
United Arab Emirates.
Article 9.2.
39
United Kingdom.
Article 9.2.
In order to reflect the inclusion of additional conventions under article 29.5 of the Convention, under article 17.4 of the Convention, Japan considers that the following conventions contain any of the provisions described in article 17.2 of the Convention. The number of the article and paragraph of each of these provisions is indicated below. Additional notifications under Article 29.5 of the Convention were received and communicated by the Depositary on the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
Date received
Date of communication
40
Qatar.
Article 9.2.
14-02-2020
14-02-2020
41
Oman.
Article 9.2.
22-07-2020
22-07-2020
Article 18. Option for the implementation of Part VI.
Notification of choice of optional provisions.
Under article 18 of the Convention, Japan opts to apply Part VI.
Article 19. Binding and binding arbitration.
Reservation.
Under article 19.12 of the Convention, Japan reserves the right to apply the following rules in relation to its Covered Tax Agreements by the Convention, without prejudice to the other provisions of article 19 of the Convention:
(a) Any question not resolved after mutual agreement procedure falling within the scope of arbitration provided for in the Convention shall not be the subject of such arbitration where a court or administrative tribunal of any of the Contracting Jurisdictions has previously ruled on that matter;
(b) if, at any time after the request for arbitration and before the arbitral commission has issued its decision to the competent authorities of the Contracting Jurisdictions, a court or administrative tribunal of one of the Contracting Jurisdictions decides on the matter, the arbitral proceedings shall be concluded.
Article 23. Type of arbitral proceedings.
Reservation.
Under article 23.2 of the Convention, Japan reserves the right not to apply article 23.1 of the Convention to such Covered Tax Agreements for the purposes of applying article 23 of the Convention to its tax treaties.
Article 26. Compatibility.
Reservation.
According to article 26.4 of the Convention, Japan reserves the right not to apply Part VI of the Convention in relation to any of its tax treaties which already provide for the obligation to refer to binding arbitration any unresolved issues arising out of mutual agreement procedure. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
10
Germany.
Article 24.5 and Protocol 10.
11
Hong Kong.
Article 24.5 and Protocol 6.
24
The Netherlands.
Article 24.5 and Protocol 12.
25
New Zealand.
Article 26.5 and Protocol 16.
29
Portugal.
Article 24.5 and Protocols 12 and 13.
35
Sweden.
Articles 24.5, 24.6 and 24.7.
39
United Kingdom.
Articles 25.5 and 25.6 and Protocol 5.
Article 28. Reservations.
Reservation concerning the scope of the arbitration.
In accordance with article 28(2)(a) of the Convention, Japan makes the following reservations with regard to the scope of cases eligible for arbitration under Part VI of the Convention.
1. Japan reserves the right to exclude from the scope of Part VI of the Convention, in relation to a tax convention included in Japan, cases to which the provisions of that tax convention, including those that establish rules for determining whether a person other than a natural person will be considered a resident of one of the Contracting Jurisdictions in those cases in which it could be considered a resident of both Contracting Jurisdictions (as may be amended by the Convention).
2. Where a reservation under article 28(2)(a) of the Convention by the other Contracting Jurisdiction of a tax convention included in Japan excludes exclusively from the scope of Part VI of the Convention cases of taxation in that other Contracting Jurisdiction, whether by reference or not to its domestic law, Japan reserves the right to exclude from the scope of Part VI of the Convention, in relation to that tax convention, cases of taxation in Japan which are similar to those referred to in the reservation of that other contracting Jurisdiction.
Jordan
Reservations and notifications made by the Hashemite Kingdom of Jordan at the time of deposit of the instrument of ratification pursuant to articles 28.5 and 29.1 of the Convention
Article 2. Interpretation of terms.
Notification of conventions covered by the Multilateral Convention.
For the purposes of article 2.1(a)(ii) of the Convention, the Hashemite Kingdom of Jordan wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/amending instrument
Date of signature
Date of entry into force
1
Agreement between the Government of the Hashemite Kingdom of Jordan and the Government of the People's Democratic Republic of Algeria to prevent double taxation, prevent tax and tax evasion and fraud and lay the foundations for mutual cooperation in income and property taxes.
Algeria.
Original.
16.9.1997
13.7.2001
2
Convention between the Government of the Hashemite Kingdom of Jordan and the Government of the Republic of Azerbaijan to prevent double taxation and to prevent tax evasion of income and property taxes.
Azerbaijan.
Original.
5.5.2008
N. p.
3
Agreement between the Government of the Hashemite Kingdom of Jordan and the Government of the State of Bahrain to prevent double taxation and to prevent tax evasion of income and property taxes.
Bahrain.
Original.
8.2.2000
16.12.2001
4
Convention between the Government of the Hashemite Kingdom of Jordan and the Council of Ministers of Bosnia and Herzegovina to prevent double taxation and prevent tax evasion of income taxes.
Bosnia and Herzegovina.
Original.
25.6.2007
7.12.2012
5
Agreement between the Government of the Hashemite Kingdom of Jordan and the Government of the Republic of Bulgaria to prevent double taxation and to prevent tax evasion in respect of income taxes.
Bulgaria.
Original.
9.11.2006
14.2.2008
6
Agreement between the Hashemite Kingdom of Jordan and the Government of Canada to prevent double taxation and prevent tax evasion of income taxes.
Canada.
Original.
6.9.1999
24.12.2000
7
Agreement between the Government of the Hashemite Kingdom of Jordan and the Government of the Republic of Croatia to prevent double taxation and prevent tax evasion in respect of income taxes.
Croatia.
Original.
20.2.2005
17.2.2006
8
Agreement between the Government of the Hashemite Kingdom of Jordan and the Government of the Czech Republic to prevent double taxation and to prevent tax evasion in respect of income taxes.
Czech Republic.
Original.
10.4.2006
7.11.2007
9
Agreement between the Government of the Hashemite Kingdom of Jordan and the Government of the Arab Republic of Egypt to prevent double taxation and to prevent tax evasion of income and property taxes.
Egypt.
Original.
08.5.1996
23.10.1997
10
Agreement between the Government of the Hashemite Kingdom of Jordan and the Government of the French Republic to prevent double taxation and to prevent tax evasion in respect of income taxes.
France.
Original.
28.5.1984
1.4.1985
11
Agreement between the Government of the Hashemite Kingdom of Jordan and the Government of the Republic of India to prevent double taxation and to prevent tax evasion in respect of income taxes.
India.
Original.
20.4.1999
16.10.1999
12
Agreement between the Government of the Hashemite Kingdom of Jordan and the Government of the Republic of Indonesia to prevent double taxation and prevent tax evasion in respect of income taxes.
Indonesia.
Original.
12.11.1996
1.2.1999
13
Agreement between the Government of the Hashemite Kingdom of Jordan and the Government of the Islamic Republic of Iran to prevent double taxation and exchange income tax information.
Iran.
Original.
28.5.2003
1.9.2008
14
Agreement between the Government of the Hashemite Kingdom of Jordan and the Government of the Italian Republic to prevent double taxation of income taxes and to prevent tax evasion.
Italy.
Original.
16.3.2004
10.5.2010
15
Agreement between the Hashemite Kingdom of Jordan and the Republic of Korea to prevent double taxation and to prevent tax evasion of income taxes.
Korea (Rep.).
Original.
24.7.2004
28.3.2005
16
Agreement between the Government of the Hashemite Kingdom of Jordan and the Government of the State of Kuwait to prevent double taxation and prevent tax evasion in respect of income taxes.
Kuwait.
Original.
21.5.2001
23.3.2002
17
Agreement between the Government of the Hashemite Kingdom of Jordan and the Government of the Lebanese Republic to prevent double taxation and to prevent tax evasion in respect of income taxes.
Lebanon.
Original.
31.10.2002
5.4.2004
18
Agreement between the Government of the Hashemite Kingdom of Jordan and the Government of Malaysia to avoid double taxation and prevent tax evasion in respect of income taxes.
Malaysia.
Original.
2.10.1994
29.5.2000
19
Agreement between the Government of the Hashemite Kingdom of Jordan and the Government of Malta to prevent double taxation and to prevent tax evasion in respect of income taxes.
Malta.
Original.
16.4.2009
13.10.2010
20
Agreement between the Government of the Hashemite Kingdom of Jordan and the Government of the Kingdom of Morocco to prevent double taxation and to prevent tax evasion in respect of income taxes.
Morocco.
Original.
16.5.2005
8.4.2009
21
Convention between the Hashemite Kingdom of Jordan and the Netherlands to prevent double taxation and prevent tax evasion in the area of income taxes.
The Netherlands.
Original.
30.10.2006
16.8.2007
22
Convention between the Government of the Kingdom of Jordan and the Government of Palestine to prevent double taxation and prevent tax evasion of income taxes.
Palestine.
Original.
29.12.2011
13.11.2013
23
Agreement between the Government of the Hashemite Kingdom of Jordan and the Government of the Islamic Republic of Pakistan to prevent double taxation and to prevent tax evasion of income taxes.
Pakistan.
Original.
9.3.2006
7.9.2006
24
Agreement between the Government of the Hashemite Kingdom of Jordan and the Government of Poland to prevent double taxation and to prevent tax evasion in respect of income taxes.
Poland.
Original.
4.10.1997
22.4.1999
25
Convention between the Government of the Hashemite Kingdom of Jordan and the Government of the State of Qatar to prevent double taxation and prevent tax evasion of income taxes.
Qatar.
Original.
12.1.2004
31.12.2008
26
Agreement between the Government of the Hashemite Kingdom of Jordan and the Government of the Socialist Republic of Romania to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Romania.
Original.
10.10.1983
02.8.1984
27
Agreement between the Government of the Hashemite Kingdom of Jordan and the Government of the Kingdom of Saudi Arabia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Saudi Arabia.
Original.
19.10.2016
1.9.2017
28
Convention between the Government of the Hashemite Kingdom of Jordan and the Government of the Kingdom of the Republic of Sudan to prevent double taxation and prevent tax evasion in respect of income and property taxes a.
Sudan.
Original.
30.3.2000
1.1.2005
29
Agreement between the Government of the Hashemite Kingdom of Jordan and the Government of the Syrian Arab Republic to prevent double taxation and to prevent tax evasion of income taxes.
Syria.
Original.
08.10.2001
1.1.2003
30
Agreement between the Government of the Hashemite Kingdom of Jordan and the Government of the Republic of Tajikistan to prevent double taxation and to prevent tax evasion of income and property taxes.
Tajikistan.
Original.
10.12.2017
N. p.
31
Agreement between the Government of the Hashemite Kingdom of Jordan and the Government of the Republic of Tunisia to prevent double taxation and to prevent tax evasion of income and property taxes.
Tunisia.
Original.
14.2.1988
1.1.1990
32
Convention between the Government of the Hashemite Kingdom of Jordan and the Government of the Republic of Turkey to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Turkey.
Original.
6.6.1985
3.12.1986
33
Agreement between the Government of the Hashemite Kingdom of Jordan and the Government of Ukraine to prevent double taxation and prevent tax evasion of income and property taxes.
Ukraine.
Original.
30.11.2005
3.11.2008
34
Agreement between the Government of the Hashemite Kingdom of Jordan and the Government of the State of the United Arab Emirates to prevent double taxation and to prevent tax evasion in respect of income taxes.
United Arab Emirates.
Original.
5.4.2016
10.1.2017
35
Agreement between the Government of the Hashemite Kingdom of Jordan and the Government of the United Kingdom of Great Britain and Northern Ireland to prevent double taxation and prevent tax evasion of income and capital gains.
United Kingdom.
Original.
22.7.2001
24.3.2002
36
Agreement between the Government of the Hashemite Kingdom of Jordan and the Government of the Republic of Uzbekistan to prevent double taxation and tax evasion in respect of income taxes.
Uzbekistan.
Original.
22.11.2010
13.7.2011
37
Agreement between the Government of the Hashemite Kingdom of Jordan and the Government of the Republic of Yemen to prevent double taxation and to prevent tax evasion of income and property taxes.
Yemen.
Original.
26.10.1998
1.3.2000
Article 3. Transparent entities.
Reservation.
Under article 3.5 (a) of the Convention, the Hashemite Kingdom of Jordan reserves the right not to apply any of the provisions of article 3 to its Covered Tax Agreements.
Article 4. Entities with double residence.
Reservation.
Under article 4.3 (a) of the Convention, the Hashemite Kingdom of Jordan reserves the right not to apply any of the provisions of article 4 to its Covered Tax Agreements.
Article 6. Purpose of the Covered Tax Agreements.
Notification of choice of optional provisions.
For the purposes of Article 6.6 of the Convention, the Hashemite Kingdom of Jordan chooses to apply Article 6.3.
Notification of the text of the Preamble existing in the conventions included in the list.
For the purposes of Article 6.5 of the Convention, the Hashemite Kingdom of Jordan considers that the following conventions do not fall within the scope of any reservation made under Article 6.4 and contain in the Preamble the wording referred to in Article 6.2. The text of the relevant paragraph is reproduced below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
1
Algeria.
‘The Government of the Hashemite Kingdom of Jordan and the Government of the People's Democratic Republic of Algeria, with a view to preventing double taxation, preventing tax and tax evasion and fraud and laying the foundations for mutual cooperation in the area of income and property taxes’.
2
Azerbaijan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
3
Bahrain.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
4
Bosnia and Herzegovina.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
5
Bulgaria.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
6
Canada.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
7
Croatia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
8
Czech Republic.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
9
Egypt.
‘The Government of the Hashemite Kingdom of Jordan and the Arab Republic of Egypt, wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes, have agreed as follows:’.
10
France.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
11
India.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
12
Indonesia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
13
Iran.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
14
Italy.
'Wishing to conclude a convention to prevent double taxation of income taxes and to prevent tax evasion'.
15
Korea (Rep.).
'Wishing to conclude a convention to prevent double taxation of income taxes'.
16
Kuwait.
'Wishing to strengthen its relations by concluding a convention to prevent double taxation and prevent tax evasion in the area of income taxes,'.
17
Lebanon.
'Wishing to strengthen economic cooperation by concluding a convention to prevent double taxation and prevent tax evasion in the area of income taxes,'.
18
Malaysia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
19
Malta.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
20
Morocco.
'Wishing to strengthen its economic relations by concluding a convention to prevent double taxation and prevent tax evasion in the area of income taxes,'.
21
The Netherlands.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
22
Palestine.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
23
Pakistan.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
25
Qatar.
'Wishing to conclude a convention to prevent double taxation of income and property taxes,'.
26
Romania.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes'.
27
Saudi Arabia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
28
Sudan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
29
Syria.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
30
Tajikistan.
‘Have decided to conclude this Convention in order to avoid double taxation of income and property taxes,’;
31
Tunisia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
32
Turkey.
'Wishing to conclude a convention to prevent double taxation and to regulate other matters relating to income and property taxes,'.
33
Ukraine.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes'.
35
United Kingdom.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion on income and capital gains,'.
36
Uzbekistan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
37
Yemen.
"Desiring to encourage investments for the purpose of economic development in both countries, they have decided to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and wealth taxes."
Notification of conventions included in the list that do not contain the text of the Preamble agreed upon in the Convention.
For the purposes of Article 6.6 of the Convention, the Hashemite Kingdom of Jordan considers that the following conventions do not contain in the Preamble reference to its desire to develop its economic relations or to strengthen tax cooperation.
Number of the agreement listed
Other Contracting Jurisdiction
1
Algeria.
2
Azerbaijan.
3
Bahrain.
4
Bosnia and Herzegovina.
5
Bulgaria.
6
Canada.
7
Croatia.
8
Czech Republic.
9
Egypt.
10
France.
11
India.
12
Indonesia.
13
Iran.
14
Italy.
15
Korea (Rep.).
16
Kuwait.
17
Lebanon.
18
Malaysia.
19
Malta.
20
Morocco.
21
The Netherlands.
22
Palestine.
23
Pakistan.
24
Poland.
25
Qatar.
26
Romania.
27
Saudi Arabia.
28
Sudan.
29
Syria.
30
Tajikistan.
31
Tunisia.
32
Turkey.
33
Ukraine.
34
United Arab Emirates.
35
United Kingdom.
36
Uzbekistan.
37
Yemen.
Article 7. Measures to prevent the abuse of conventions.
Notification of existing provisions in the conventions included in the list.
For the purposes of Article 7.17(a) of the Convention, the Hashemite Kingdom of Jordan considers that the following conventions are not subject to any reservation under Article 7.15(b) and contain provisions as described in Article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other contracting jurisdictions
Provision
4
Bosnia and Herzegovina.
Article 11.7.
7
Croatia.
Article 11.7.
8
Czech Republic.
Article 27(2)
17
Lebanon.
Articles 11.8 and 12.7.
21
The Netherlands.
Article 10.3.
33
Ukraine.
Article 11.8.
35
United Kingdom.
Articles 10.6, 11.8, 12.7 and 22.4.
Article 8. Transactions with dividends.
Notification of existing provisions in the conventions included in the list.
For the purposes of Article 8.4 of the Convention, the Hashemite Kingdom of Jordan considers that the following conventions contain provisions of those described in Article 8.1 which are not subject to any reservation under Article 8.3(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other contracting jurisdictions
Provision
4
Bosnia and Herzegovina.
Article 10(2)(a).
6
Canada.
Article 10(2)(a).
7
Croatia.
Article 10(2)(a).
10
France.
Article 10(2)(a).
13
Iran.
Article 10(2)(a).
16
Kuwait.
Article 10(2)(a).
21
The Netherlands.
Article 10(2)(a).
22
Palestine.
Article 10(2)(a).
30
Tajikistan.
Article 10(2)(a).
32
Turkey.
Article 10(2)(a).
33
Ukraine.
Article 10(2)(a).
36
Uzbekistan.
Article 10(2)(a).
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Reservation.
Under article 9.6 (a) of the Convention, the Hashemite Kingdom of Jordan reserves the right not to apply any of the provisions of article 9.1 to its Covered Tax Agreements.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservation.
Under article 10.5 (a) of the Convention, the Hashemite Kingdom of Jordan reserves the right not to apply any of the provisions of article 10 to its Covered Tax Agreements.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Under article 11(3)(a) of the Convention, the Hashemite Kingdom of Jordan reserves the right not to apply any of the provisions of article 11 to its Covered Tax Agreements.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Notification of existing provisions in the conventions included in the list.
For the purposes of Article 12.5 of the Convention, the Hashemite Kingdom of Jordan considers that the following conventions contain provisions as described in Article 12(3)(a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other contracting jurisdictions
Provision
1
Algeria.
Article 5.4(a).
2
Azerbaijan.
Article 5.5(a).
3
Bahrain.
Article 5.4.
4
Bosnia and Herzegovina.
Article 5.5(a).
5
Bulgaria.
Article 5.5.
6
Canada.
Article 5.5.
7
Croatia.
Article 5.5.
8
Czech Republic.
Article 5.5(a).
9
Egypt.
Article 5.4.
10
France.
Article 5.5.
11
India.
Article 5.6.
12
Indonesia.
Article 5.5(a).
13
Iran.
Article 5.5.
14
Italy.
Article 5.4.
15
Korea (Rep.).
Article 5.5.
16
Kuwait.
Article 5.7(a).
17
Lebanon.
Article 5.5.
18
Malaysia.
Article 5.5(a).
19
Malta.
Article 5.5.
20
Morocco.
Article 5.5(a).
21
The Netherlands.
Article 5.5(a).
22
Palestine.
Article 5.5(a).
23
Pakistan.
Article 5.5(a).
24
Poland.
Article 5.5.
25
Qatar.
Article 5.4.
26
Romania.
Article 5.4.
27
Saudi Arabia.
Article 5.5(a).
28
Sudan.
Article 5.4.
29
Syria.
Article 5.5.
30
Tajikistan.
Article 5.5(a).
31
Tunisia.
Article 5.4.
32
Turkey.
Article 5.5.
33
Ukraine.
Article 5.5(a).
34
United Arab Emirates.
Article 5.6.a).
35
United Kingdom.
Article 5.5(a).
36
Uzbekistan.
Article 5.5(a).
37
Yemen.
Article 5.4.
For the purposes of Article 12.6 of the Convention, the Hashemite Kingdom of Jordan considers that the following conventions contain provisions as described in Article 12(3)(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other contracting jurisdictions
Provision
1
Algeria.
Article 5.5.
2
Azerbaijan.
Article 5.7.
3
Bahrain.
Article 5.6.
4
Bosnia and Herzegovina.
Article 5.7.
5
Bulgaria.
Article 5.7.
6
Canada.
Article 5.6.
7
Croatia.
Article 5.7.
8
Czech Republic.
Article 5.6.
10
France.
Article 5.6.
11
India.
Article 5.8.
12
Indonesia.
Article 5.7.
13
Iran.
Article 5.6.
14
Italy.
Article 5.5.
15
Korea (Rep.).
Article 5.6.
16
Kuwait.
Article 5.8.
17
Lebanon.
Article 5.7.
18
Malaysia.
Article 5.6.
19
Malta.
Article 5.6.
20
Morocco.
Article 5.7.
21
The Netherlands.
Article 5.6.
22
Palestine.
Article 5.7.
23
Pakistan.
Article 5.6.
24
Poland.
Article 5.6.
25
Qatar.
Article 5.6.
26
Romania.
Article 5.5.
27
Saudi Arabia.
Article 5.6.
29
Syria.
Article 5.6.
30
Tajikistan.
Article 5.7.
31
Tunisia.
Article 5.6.
32
Turkey.
Article 5.6.
33
Ukraine.
Article 5.7.
34
United Arab Emirates.
Article 5.7.
35
United Kingdom.
Article 5.6.
36
Uzbekistan.
Article 5.6.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Notification of choice of optional provisions.
For the purposes of Article 13.7 of the Convention, the Hashemite Kingdom of Jordan opts, in accordance with Article 13.1, to apply Option A.
Notification of existing provisions in the conventions included in the list.
For the purposes of Article 13.7 of the Convention, the Hashemite Kingdom of Jordan considers that the following conventions contain provisions as described in Article 13.5(a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other contracting jurisdictions
Provision
1
Algeria.
Article 5.3.
2
Azerbaijan.
Article 5.4.
3
Bahrain.
Article 5.3.
4
Bosnia and Herzegovina.
Article 5.4.
5
Bulgaria.
Article 5.4.
6
Canada.
Article 5.4.
7
Croatia.
Article 5.4.
8
Czech Republic.
Article 5.4.
9
Egypt.
Article 5.3.
10
France.
Article 5.4.
11
India.
Article 5.5.
12
Indonesia.
Article 5.4.
13
Iran.
Article 5.4.
14
Italy.
Article 5.3.
15
Korea (Rep.).
Article 5.4.
16
Kuwait.
Article 5.6.
17
Lebanon.
Article 5.4.
18
Malaysia.
Article 5.3.
19
Malta.
Article 5.4.
20
Morocco.
Article 5.4.
21
The Netherlands.
Article 5.4 and Protocol III, first sentence.
22
Palestine.
Article 5.4.
23
Pakistan.
Article 5.4.
24
Poland.
Article 5.4.
25
Qatar.
Article 5.3.
26
Romania.
Article 5.3.
27
Saudi Arabia.
Article 5.4.
28
Sudan.
Article 5.3.
29
Syria.
Article 5.4.
30
Tajikistan.
Article 5.4.
31
Tunisia.
Article 5.3.
32
Turkey.
Article 5.4.
33
Ukraine.
Article 5.4.
34
United Arab Emirates.
Article 5.5.
35
United Kingdom.
Article 5.4.
36
Uzbekistan.
Article 5.4.
37
Yemen.
Article 5.3.
Article 14. Fragmentation of contracts.
Notification of existing provisions in the conventions included in the list.
For the purposes of article 14.4 of the Convention, the Hashemite Kingdom of Jordan considers that the following conventions contain provisions of those described in article 14.2 that are not subject to any reservation under article 14(3)(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other contracting jurisdictions
Provision
21
The Netherlands.
Article 23
Article 16. Mutual agreement procedure.
Notification of existing provisions in the conventions included in the list.
For the purposes of article 16.6 (a) of the Convention, the Hashemite Kingdom of Jordan considers that the following conventions contain provisions as described in article 16.4 (a)(i). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other contracting jurisdictions
Provision
1
Algeria.
Article 26(1), first sentence.
2
Azerbaijan.
Article 26(1), first sentence.
3
Bahrain.
Article 26(1), first sentence.
4
Bosnia and Herzegovina.
Article 25(1), first sentence.
5
Bulgaria.
Article 25(1), first sentence.
6
Canada.
Article 23(1), first sentence.
7
Croatia.
Article 25(1), first sentence.
8
Czech Republic.
Article 24(1), first sentence.
9
Egypt.
Article 25(1), first sentence.
10
France.
Article 25(1), first sentence.
11
India.
Article 25(1), first sentence.
12
Indonesia.
Article 25(1), first sentence.
13
Iran.
Article 24(1), first sentence.
14
Italy.
Article 25(1), first sentence.
15
Korea (Rep.).
Article 25(1), first sentence.
16
Kuwait.
Article 25(1), first sentence.
17
Lebanon.
Article 24(1), first sentence.
18
Malaysia.
Article 26(1), first sentence.
19
Malta.
Article 24(1), first sentence.
20
Morocco.
Article 25(1), first sentence.
21
The Netherlands.
Article 25(1), first sentence.
22
Palestine.
Article 25(1), first sentence.
23
Pakistan.
Article 24(1), first sentence.
24
Poland.
Article 24(1), first sentence.
26
Romania.
Article 28(1)
27
Saudi Arabia.
Article 24(1), first sentence.
28
Sudan.
Article 26(1), first sentence.
29
Syria.
Article 25(1), first sentence.
30
Tajikistan.
Article 26(1), first sentence.
32
Turkey.
Article 27.1.
33
Ukraine.
Article 26(1), first sentence.
34
United Arab Emirates.
Article 27(1), first sentence.
35
United Kingdom.
Article 25.1.
36
Uzbekistan.
Article 25(1), first sentence.
37
Yemen.
Article 25(1), first sentence.
For the purposes of Article 16(6)(b)(i) of the Convention, the Hashemite Kingdom of Jordan considers that the following conventions contain a provision whereby the cases to which the first sentence of Article 16(1) applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other contracting jurisdictions
Provision
3
Bahrain.
Article 26(1), second sentence.
6
Canada.
Article 23(1), second sentence.
12
Indonesia.
Article 25(1), second sentence.
14
Italy.
Article 25(1), second sentence.
23
Pakistan.
Article 24(1), second sentence.
29
Syria.
Article 25(1), second sentence.
For the purposes of Article 16(6)(b)(ii) of the Convention, the Hashemite Kingdom of Jordan considers that the following conventions contain a provision whereby the cases to which the first sentence of Article 16(1) applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax agreement covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other contracting jurisdictions
Provision
1
Algeria.
Article 26(1), second sentence.
2
Azerbaijan.
Article 26(1), second sentence.
4
Bosnia and Herzegovina.
Article 25(1), second sentence.
5
Bulgaria.
Article 25(1), second sentence.
7
Croatia.
Article 25(1), second sentence.
8
Czech Republic.
Article 24(1), second sentence.
9
Egypt.
Article 25(1), second sentence.
10
France.
Article 25(1), second sentence.
11
India.
Article 25(1), second sentence.
13
Iran.
Article 24(1), second sentence.
15
Korea (Rep.).
Article 25(1), second sentence.
16
Kuwait.
Article 25(1), second sentence.
17
Lebanon.
Article 24(1), second sentence.
18
Malaysia.
Article 26(1), second sentence.
19
Malta.
Article 24(1), second sentence.
20
Morocco.
Article 25(1), second sentence.
21
The Netherlands.
Article 25(1), second sentence.
22
Palestine.
Article 25(1), second sentence.
24
Poland.
Article 24(1), second sentence.
27
Saudi Arabia.
Article 24(1), second sentence.
28
Sudan.
Article 26(1), second sentence.
30
Tajikistan.
Article 26(1), second sentence.
33
Ukraine.
Article 26(1), second sentence.
34
United Arab Emirates.
Article 27(1), second sentence.
36
Uzbekistan.
Article 25(1), second sentence.
37
Yemen.
Article 25(1), second sentence.
Notification of listed conventions that do not contain certain provisions.
For the purposes of article 16.6(c)(i) of the Convention, the Hashemite Kingdom of Jordan considers that the following conventions do not contain provisions of those described in article 16.4(b)(i).
Number of the agreement listed
Other Contracting Jurisdiction
25
Qatar.
31
Tunisia.
For the purposes of article 16.6(c)(ii) of the Convention, the Hashemite Kingdom of Jordan considers that the following conventions do not contain provisions as described in article 16.4(b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
9
Egypt.
12
Indonesia.
13
Iran.
17
Lebanon.
18
Malaysia.
25
Qatar.
26
Romania.
28
Sudan.
31
Tunisia.
32
Turkey.
35
United Kingdom.
37
Yemen.
For the purposes of article 16.6(d)(i) of the Convention, the Hashemite Kingdom of Jordan considers that the following conventions do not contain provisions as described in article 16.4(c)(i).
Number of the agreement listed
Other Contracting Jurisdiction
3
Bahrain.
10
France.
25
Qatar.
31
Tunisia.
For the purposes of article 16.6(d)(ii) of the Convention, the Hashemite Kingdom of Jordan considers that the following conventions do not contain provisions of those described in article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
25
Qatar.
31
Tunisia.
32
Turkey.
35
United Kingdom.
Article 17. Correlative adjustments.
Reservation.
Under Article 17(3)(b) of the Convention, the Hashemite Kingdom of Jordan reserves the right not to apply any of the provisions of Article 17 to its Covered Tax Agreements by it on the ground that, in the absence of the provision referred to in paragraph 17.2 of its tax treaties, it:
(i) make the appropriate adjustment referred to in paragraph 17.1; or
(ii) its competent authority shall endeavour to resolve the case under the provisions on mutual agreement procedure contained in the tax convention covered.
Kazakhstan
Reservations and notifications made by the Republic of Kazakhstan at the time of deposit of the instrument of ratification in accordance with Articles 28.5 and 29.1 of the Convention, as well as those subsequent to such deposit
Article 2. Interpretation of terms.
Notification. Conventions covered by the Multilateral Convention.
N.º
Title
Other Contracting Jurisdiction
Original/amending instrument
Date of signature
Date of entry into force
1
Convention between the Government of the Republic of Kazakhstan and the Government of the Republic of Armenia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Armenia.
Original.
06-11-2006
19-01-2011
2
Convention between the Republic of Kazakhstan and the Republic of Austria on income and property taxes.
Austria.
Original.
10-09-2004
01-03-2006
3
Convention between the Government of the Republic of Kazakhstan and the Government of the Republic of Azerbaijan to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Azerbaijan.
Original.
16-09-1996
07-05-1997
Instrument amending (a).
03-04-2017
27-04-2018
4
Agreement between the Government of the Republic of Kazakhstan and the Government of the Republic of Belarus to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Belarus.
Original.
11-04-1997
13-12-1997
Instrument amending (a).
16-03-2016
02-05-2018
5
Convention between the Republic of Kazakhstan and the Kingdom of Belgium to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Belgium.
Original.
16-04-1998
13-04-2000
6
Agreement between the Government of the Republic of Kazakhstan and the Government of the Republic of Bulgaria to prevent double taxation of income and property taxes.
Bulgaria.
Original.
13-11-1997
24-07-1998
7
Agreement between the Government of the Republic of Kazakhstan and the Government of Canada to prevent double taxation and prevent tax evasion of income and property taxes.
Canada.
Original.
25-09-1996
30-03-1998
8
Agreement between the Government of the Republic of Kazakhstan and the Government of the People's Republic of China to prevent double taxation and to prevent tax evasion in respect of income taxes.
People's Republic of China.
Original.
12-09-2001
27-03-2003
9
Agreement between the Government of the Republic of Kazakhstan and the Government of the Republic of Croatia to prevent double taxation and to prevent tax evasion in respect of income taxes.
Croatia.
Original.
29-09-2017
22-02-2019
10
Convention between the Republic of Kazakhstan and the Czech Republic to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Czech Republic.
Original.
09-04-1998
29-10-1999
Instrument amending (a).
24-11-2014
28-06-2016
11
Convention between the Republic of Kazakhstan and the Republic of Estonia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Estonia.
Original.
01-03-1999
19-07-2000
12
Agreement between the Government of the Republic of Kazakhstan and the Government of the Republic of Finland to prevent double taxation and to prevent tax evasion in respect of income taxes.
Finland.
Original.
24-03-2009
05-08-2010
13
Agreement between the Government of the Republic of Kazakhstan and the Government of the French Republic to prevent double taxation and to prevent tax evasion and tax fraud in respect of income and property taxes.
France.
Original.
03-02-1998
01-07-2000
14
Agreement between the Government of the Republic of Kazakhstan and the Government of Georgia to prevent double taxation and prevent tax evasion of income and property taxes.
Georgia.
Original.
11-11-1997
05-07-2000
15
Convention between the Republic of Kazakhstan and the Federal Republic of Germany to prevent double taxation of income and property taxes.
Germany.
Original.
26-11-1997
21-12-1998
16
Convention between the Republic of Kazakhstan and the Republic of Hungary to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Hungary.
Original.
07-12-1994
03-03-1996
17
Agreement between the Government of the Republic of Kazakhstan and the Government of the Republic of India to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
India.
Original.
09-12-1996
02-10-1997
Instrument amending (a).
06-01-2017
12-03-2018
18
Agreement between the Government of the Republic of Kazakhstan and the Government of the Islamic Republic of Iran to prevent double taxation and to prevent tax evasion of income and property taxes.
Iran.
Original.
15-01-1996
03-04-1999
19
Agreement between the Government of the Republic of Kazakhstan and the Government of Ireland to prevent double taxation and prevent tax evasion in respect of income taxes.
Ireland.
Original.
26-04-2017
29-12-2017
20
Agreement between the Government of the Republic of Kazakhstan and the Government of the Italian Republic to prevent double taxation of income taxes and to prevent tax evasion.
Italy.
Original.
22-09-1994
26-02-1997
21
Agreement between the Republic of Kazakhstan and Japan to prevent double taxation and prevent tax evasion in the area of income taxes.
Japan.
Original.
19-12-2008
30-12-2009
22
Agreement between the Government of the Republic of Kazakhstan and the Government of the Republic of Korea to prevent double taxation and to prevent tax evasion of income taxes.
Korea.
Original.
18-10-1997
09-04-1999
23
Convention between the Republic of Kazakhstan and the Kyrgyz Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Kyrgyzstan.
Original.
08-04-1997
31-03-1998
24
Convention between the Republic of Kazakhstan and the Republic of Latvia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Latvia.
Original.
06-09-2001
02-12-2002
25
Convention between the Republic of Kazakhstan and the Republic of Lithuania to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Lithuania.
Original.
07-03-1997
11-12-1997
26
Agreement between the Government of the Republic of Kazakhstan and the Government of the Grand Duchy of Luxembourg to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Luxembourg.
Original.
26-06-2008
11-12-2013
Instrument amending (a).
03-05-2012
11-12-2013
27
Agreement between the Government of the Republic of Kazakhstan and the Government of the Republic of Macedonia to prevent double taxation and to prevent tax evasion in respect of income taxes.
Macedonia (A. R. Y. de).
Original.
02-07-2012
27-04-2015
28
Agreement between the Government of the Republic of Kazakhstan and the Government of Malaysia to prevent double taxation and prevent tax evasion in respect of income taxes.
Malaysia.
Original.
26-06-2006
27-05-2010
29
Convention between the Republic of Kazakhstan and the Republic of Moldova to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Moldova.
Original.
15-07-1999
25-02-2002
30
Agreement between the Government of the Republic of Kazakhstan and the Government of Mongolia to prevent double taxation and to prevent tax evasion of income and property taxes.
Mongolia.
Original.
12-03-1998
02-12-1999
31
Convention between the Republic of Kazakhstan and the Kingdom of the Netherlands to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
The Netherlands.
Original.
24-04-1996
02-05-1997
32
Convention between the Republic of Kazakhstan and the Kingdom of Norway to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Norway.
Original.
03-04-2001
24-01-2006
33
Agreement between the Government of the Republic of Kazakhstan and the Government of the Islamic Republic of Pakistan to prevent double taxation and to prevent tax evasion of income taxes.
Pakistan.
Original.
23-08-1995
29-01-1997
34
Agreement between the Government of the Republic of Kazakhstan and the Government of the Republic of Poland to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Poland.
Original.
21-09-1994
13-05-1995
35
Agreement between the Government of the Republic of Kazakhstan and the Government of the State of Qatar to prevent double taxation and to prevent tax evasion of income taxes.
Qatar.
Original.
19-01-2014
05-04-2015
36
Agreement between the Government of the Republic of Kazakhstan and the Government of Romania to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Romania.
Original.
21-09-1998
21-04-2000
37
Convention between the Government of the Republic of Kazakhstan and the Government of the Russian Federation on the prevention of double taxation and tax evasion of income and property taxes.
Russia.
Original.
18-10-1996
29-07-1997
38
Agreement between the Government of the Republic of Kazakhstan and the Government of the Kingdom of Saudi Arabia to prevent double taxation and prevent tax evasion in respect of income taxes.
Saudi Arabia.
Original.
07-06-2011
01-09-2016
39
Agreement between the Government of the Republic of Kazakhstan and the Government of the Republic of Serbia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Serbia.
Original.
28-08-2015
24-11-2016
40
Agreement between the Government of the Republic of Kazakhstan and the Government of the Republic of Singapore to prevent double taxation and prevent tax evasion in respect of income taxes.
Singapore.
Original.
19-09-2006
14-08-2007
Instrument amending (a).
09-04-2013
12-09-2014
41
Convention between the Republic of Kazakhstan and the Slovak Republic to prevent double taxation and prevent tax evasion in the area of income and property taxes.
Slovak Republic.
Original.
21-03-2007
28-07-2010
42
Convention between the Government of the Republic of Kazakhstan and the Government of the Republic of Slovenia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Slovenia.
Original.
10-03-2016
30-12-2016
43
Agreement between the Government of the Republic of Kazakhstan and the Government of the Kingdom of Spain to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Spain.
Original.
02-07-2009
18-08-2011
44
Agreement between the Government of the Republic of Kazakhstan and the Government of the Kingdom of Sweden to prevent double taxation and to prevent tax evasion in respect of income taxes.
Sweden.
Original.
19-03-1997
02-10-1998
45
Agreement between the Government of the Republic of Kazakhstan and the Swiss Federal Council to prevent double taxation of income and property taxes.
Switzerland.
Original.
21-10-1999
24-11-2000
Instrument amending (a).
03-09-2010
26-02-2014
Instrument amending (b).
10-07-2014
N. p.
46
Convention between the Republic of Kazakhstan and the Republic of Tajikistan to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Tajikistan.
Original.
16-12-1999
07-11-2000
47
Agreement between the Government of the Republic of Kazakhstan and the Government of the Republic of Turkey to prevent double taxation of income taxes.
Turkey.
Original.
15-08-1995
18-11-1996
48
Agreement between the Government of the Republic of Kazakhstan and the Government of Turkmenistan to prevent double taxation and to prevent tax evasion of income and property taxes.
Turkmenistan.
Original.
27-02-1997
10-03-2000
49
Convention between the Government of the Republic of Kazakhstan and the Government of Ukraine to prevent double taxation and prevent tax evasion in respect of income taxes.
Ukraine.
Original.
09-07-1996
07-04-1997
50
Agreement between the Government of the Republic of Kazakhstan and the Government of the United Arab Emirates to prevent double taxation and to prevent tax evasion of income taxes.
United Arab Emirates.
Original.
22-12-2008
27-11-2013
51
Agreement between the Government of the Republic of Kazakhstan and the Government of the United Kingdom of Great Britain and Northern Ireland to prevent double taxation and prevent tax evasion of income and capital gains.
United Kingdom.
Original.
21-03-1994
15-07-1996
Instrument amending (a).
18-09-1997
02-11-1998
52
Agreement between the Government of the Republic of Kazakhstan and the Government of the United States of America to prevent double taxation and to prevent tax evasion of income and property taxes.
America.
Original.
24-10-1993
30-12-1996
Instrument amending (a).
15-08-1994
30-12-1996
Instrument amending (b).
07-09-1994
30-12-1996
Instrument amending (c).
10-07-1995
30-12-1996
53
Agreement between the Government of the Republic of Kazakhstan and the Government of the Republic of Uzbekistan to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Uzbekistan.
Original.
12-06-1996
07-04-1997
Instrument amending (a).
23-03-2017
N. p.
54
Agreement between the Government of the Republic of Kazakhstan and the Government of the Socialist Republic of Vietnam to prevent double taxation of income taxes.
Vietnam.
Original.
31-10-2011
18-06-2015
Article 3. Transparent entities.
Reservation.
Under article 3.5 (a) of the Convention, the Republic of Kazakhstan reserves the right not to apply any of the provisions of article 3 to its Covered Tax Agreements by the Convention.
Article 4. Entities with double residence.
Notification of existing provisions in the conventions included in the list.
Pursuant to Article 4.4 of the Convention, the Republic of Kazakhstan considers that the following conventions contain any of the provisions described in Article 4.2 which are not subject to any of the reservations provided for in Article 4.3(b) to (d). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Armenia.
Article 4.3.
2
Austria.
Article 4.3.
3
Azerbaijan.
Article 4.3.
4
Belarus.
Article 4.3.
5
Belgium.
Article 4.3.
6
Bulgaria.
Article 4.3.
7
Canada.
Articles 4.3 and 4.4.
8
People's Republic of China.
Article 4.3.
9
Croatia.
Article 4.3.
10
Czech Republic.
Article 4.3.
11
Estonia.
Article 4.3.
12
Finland.
Article 4.3.
13
France.
Article 4.3.
14
Georgia.
Article 4.3.
15
Germany.
Article 4.3.
16
Hungary.
Article 4.3.
17
India.
Article 4.3.
18
Iran.
Article 4.3.
19
Ireland.
Article 4.3.
20
Italy.
Article 4.3.
21
Japan.
Article 4.3.
22
Korea.
Article 4.3.
23
Kyrgyzstan.
Article 4.3.
24
Latvia.
Article 4.3.
25
Lithuania.
Article 4.3.
26
Luxembourg.
Article 4.3.
27
Macedonia (A. R. Y. de).
Article 4.3.
28
Malaysia.
Article 4.3.
29
Moldova.
Article 4.3.
30
Mongolia.
Article 4.3.
31
The Netherlands.
Article 4.3.
32
Norway.
Article 4.3.
33
Pakistan.
Article 4.3.
34
Poland.
Article 4.3.
35
Qatar.
Article 4.3.
36
Romania.
Article 4.3.
37
Russia.
Article 4.3.
38
Saudi Arabia.
Article 4.3.
39
Serbia.
Article 4.3.
40
Singapore.
Article 4.3.
41
Slovak Republic.
Article 4.3.
42
Slovenia.
Article 4.3.
43
Spain.
Article 4.3.
44
Sweden.
Article 4.3.
45
Switzerland.
Article 4.3.
46
Tajikistan.
Article 4.3.
47
Turkey.
Article 4.3.
48
Turkmenistan.
Article 4.3.
49
Ukraine.
Article 4.3.
50
United Arab Emirates.
Article 4.3.
51
United Kingdom.
Article 4.3.
52
America.
Articles 4.3 and 4.4.
53
Uzbekistan.
Article 4.3.
54
Vietnam.
Article 4.3.
Article 5. Application of methods to eliminate double taxation.
Reservation.
Under article 5.8 of the Convention, the Republic of Kazakhstan reserves the right not to apply any of the provisions of article 5 to its Covered Tax Agreements by the Convention.
Article 6. Purpose of the Covered Tax Agreements.
Notification of the text of the Preamble existing in the conventions included in the list.
Pursuant to article 6.5 of the Convention, the Republic of Kazakhstan considers that the following conventions do not fall within the scope of a reservation made under article 6.4 and contain in the Preamble the wording referred to in article 6.2. The text of the relevant paragraph in the Preamble is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
1
Republic of Armenia.
‘The Government of the Republic of Kazakhstan and the Government of the Republic of Armenia, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes, have agreed as follows:’;
3
Republic of Azerbaijan
‘The Government of the Republic of Kazakhstan and the Government of Azerbaijan, wishing to develop and improve economic, scientific, technical and cultural relations between the two States, and to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes, have agreed as follows:’.
4
Republic of Belarus.
‘The Government of the Republic of Kazakhstan and the Government of the Republic of Belarus, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes, and confirming their desire to develop and deepen their mutual economic relations, have agreed as follows:’.
5
Kingdom of Belgium.
‘The Government of the Republic of Kazakhstan and the Government of the Kingdom of Belgium, wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes, have agreed as follows:’.
6
Republic of Bulgaria.
‘The Government of the Republic of Kazakhstan and the Government of the Republic of Bulgaria, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes, and confirming their commitment to the development and deepening of their mutual economic relations, have agreed as follows:’.
7
Canada.
‘The Government of the Republic of Kazakhstan and the Government of Canada, confirming their desire to develop and strengthen economic, scientific, technical and cultural cooperation between the two States, and to conclude a convention to prevent double taxation and prevent tax evasion on income and wealth, have agreed as follows:’.
8
People's Republic of China.
‘The Government of the Republic of Kazakhstan and the Government of the People's Republic of China, wishing to conclude an agreement to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’.
9
Republic of Croatia.
‘The Government of the Republic of Kazakhstan and the Government of Croatia, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes, have agreed as follows:’.
11
Republic of Estonia.
‘The Republic of Kazakhstan and the Republic of Estonia, wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes, have agreed as follows:’.
12
Republic of Finland.
‘The Government of the Republic of Kazakhstan and the Government of the Republic of Finland, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’.
14
Georgia.
‘The Government of the Republic of Kazakhstan and the Government of Georgia, wishing to develop and improve economic, scientific, technical and cultural relations between the two States, and to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes, have agreed as follows:’.
16
Hungary.
‘The Republic of Kazakhstan and the Republic of Hungary, wishing to develop and improve economic, scientific, technical and cultural relations between the two States, and to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes, have agreed as follows:’.
17
Republic of India.
‘The Republic of Kazakhstan and the Government of the Republic of India, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes, have agreed as follows:’.
18
Islamic Republic of Iran.
‘The Government of the Republic of Kazakhstan and the Government of the Islamic Republic of Iran, wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes, have agreed as follows:’.
19
Ireland.
‘The Government of the Republic of Kazakhstan and the Government of Ireland, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’.
20
Italian Republic.
‘The Government of the Republic of Kazakhstan and the Government of the Italian Republic, confirming their desire to develop and strengthen economic, scientific, technical and cultural cooperation between the two States and to conclude a convention to prevent double taxation of income taxes and prevent tax evasion, have agreed as follows:’.
21
Japan.
‘The Republic of Kazakhstan and Japan, wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes, have agreed as follows:’.
22
Republic of Korea.
‘The Government of the Republic of Kazakhstan and the Government of the Republic of Korea, wishing to conclude an agreement to prevent double taxation and to prevent tax evasion on income and capital gains, have agreed as follows:’.
23
Kyrgyz Republic.
“The Republic of Kazakhstan and the Kyrgyz Republic, wishing to develop and improve economic, scientific, technical and cultural relations between the two States, and to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes, have agreed as follows:’;
24
Republic of Latvia.
‘The Republic of Kazakhstan and the Republic of Latvia, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes, have agreed as follows:’.
25
Republic of Lithuania.
‘The Republic of Kazakhstan and the Republic of Lithuania, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes, have agreed as follows:’.
27
Republic of Macedonia.
‘The Government of the Republic of Kazakhstan and the Government of the Republic of Macedonia, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’.
28
Malaysia.
‘The Government of the Republic of Kazakhstan and the Government of Malaysia, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’.
29
Republic of Moldova.
‘The Republic of Kazakhstan and the Republic of Moldova, wishing to develop and improve economic, scientific, technical and cultural relations between the two States, and to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes, have agreed as follows:’.
30
Mongolia.
‘The Government of the Republic of Kazakhstan and the Government of Mongolia, wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes, have agreed as follows:’.
31
Kingdom of the Netherlands.
‘The Government of the Republic of Kazakhstan and the Government of the Kingdom of the Netherlands, wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes, have agreed as follows:’.
32
Kingdom of Norway.
‘The Government of the Republic of Kazakhstan and the Government of the Kingdom of Norway, confirming their desire to develop and strengthen economic, scientific, technical and cultural cooperation between the two States, and to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes, have agreed as follows:’.
33
Islamic Republic of Pakistan.
‘The Government of the Republic of Kazakhstan and the Government of the Islamic Republic of Pakistan, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes, have agreed as follows:’.
34
Republic of Poland.
‘The Government of the Republic of Kazakhstan and the Government of the Republic of Poland, wishing to develop and improve economic, scientific, technical and cultural relations between the two States, and to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes, have agreed as follows:’.
35
State of Qatar.
‘The Government of the Republic of Kazakhstan and the Government of the State of Qatar, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes, have agreed as follows:’.
36
Romania.
‘The Government of the Republic of Kazakhstan and the Government of Romania, wishing to develop and improve economic, scientific, technical and cultural relations between the two States, and to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes, have agreed as follows:’.
38
Kingdom of Saudi Arabia.
‘The Government of the Republic of Kazakhstan and the Government of the Kingdom of Saudi Arabia, wishing to conclude an agreement to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’.
39
Republic of Serbia.
‘The Government of the Republic of Kazakhstan and the Government of the Republic of Serbia, wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes, have agreed as follows:’.
40
Republic of Singapore.
‘The Government of the Republic of Kazakhstan and the Government of the Republic of Singapore, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes, have agreed as follows:’.
41
Slovak Republic.
‘The Republic of Kazakhstan and the Slovak Republic, wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes, have agreed as follows:’.
42
Republic of Slovenia.
‘The Government of the Republic of Kazakhstan and the Government of the Republic of Slovenia, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes, have agreed as follows:’.
43
Kingdom of Spain.
‘The Government of the Republic of Kazakhstan and the Government of the Kingdom of Spain, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes, have agreed as follows:’.
44
Kingdom of Sweden.
‘The Government of the Republic of Kazakhstan and the Government of the Kingdom of Sweden, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes, have agreed as follows:’.
45
Swiss Confederation.
‘The Government of the Republic of Kazakhstan and the Swiss Federal Council, wishing to conclude an agreement to avoid double taxation on income and property taxes, have agreed as follows:’.
46
Republic of Tajikistan.
‘The Republic of Kazakhstan and the Republic of Tajikistan, wishing to develop and strengthen economic, scientific, technical and cultural cooperation between the two States, and in order to avoid double taxation on income and property taxes, have decided to conclude this Agreement and agreed on the following:’.
47
Republic of Turkey.
‘The Government of the Republic of Kazakhstan and the Government of the Republic of Turkey, wishing to conclude a convention to prevent double taxation on income taxes and to promote economic cooperation between the two countries, have agreed as follows:’.
48
Turkmenistan.
‘The Government of the Republic of Kazakhstan and the Government of Turkmenistan, wishing to develop and improve economic, scientific, technical and cultural relations between the two States, and to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes, have agreed as follows:’.
49
Ukraine.
‘The Government of the Republic of Kazakhstan and the Government of Ukraine, wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes, and confirming their desire to develop and deepen their mutual economic relations, have agreed as follows:’.
50
United Arab Emirates.
‘The Government of the Republic of Kazakhstan and the Government of the United Arab Emirates, wishing to promote and strengthen their economic relations by concluding the Convention on the Prevention of Double Taxation and the Prevention of Tax Evasion on Income Taxes, have agreed as follows:’.
51
United Kingdom of Great Britain and Northern Ireland.
‘The Government of the Republic of Kazakhstan and the Government of the United Kingdom of Great Britain and Northern Ireland, wishing to conclude a convention to prevent double taxation and prevent tax evasion of income and capital gains, have agreed as follows:’.
52
United States of America.
‘The Government of the Republic of Kazakhstan and the Government of the United States of America, confirming their desire to develop and strengthen economic, scientific, technical and cultural cooperation between the two States, and to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes, have agreed as follows:’.
54
Socialist Republic of Vietnam.
‘The Government of the Republic of Kazakhstan and the Government of the Socialist Republic of Vietnam, confirming their desire to develop and strengthen economic, scientific, technical and cultural cooperation between the two States, and to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes, have agreed as follows:’.
In accordance with article 29.6 of the Convention, and in accordance with article 6.5 of the Convention, the Republic of Kazakhstan considers that the following conventions do not fall within the scope of a reservation made under article 6.4 of the Convention and contain in the Preamble the wording referred to in article 6.2 of the Convention. The text of the relevant paragraph in the Preamble is set out below. Additional notifications were received and communicated by the Depositary on the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
Date of receipt/ communication
10
Czech Republic.
‘The Czech Republic and the Republic of Kazakhstan’, wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes, ‘have agreed on the following’.
Reception:
26-11-2020.
Communication:
26-11-2020.
13
France.
'The Government of the Republic of Kazakhstan and the Government of the French Republic', 'desiring to conclude an agreement to prevent double taxation and to prevent tax evasion and tax fraud in the area of income and property taxes, 'have agreed on the following provisions.'
Reception:
26-11-2020.
Communication:
26-11-2020.
15
Germany.
'The Republic of Kazakhstan and the Federal Republic of Germany', reaffirming their desire to develop and strengthen economic relations by removing tax obstacles, 'have agreed on the following'.
Reception:
26-11-2020.
Communication:
26-11-2020.
26
Luxembourg.
'The Government of the Republic of Kazakhstan and the Government of the Grand Duchy of Luxembourg', wishing to conclude an agreement to prevent double taxation and prevent tax evasion of income and property taxes, 'have agreed on the following'.
Reception:
26-11-2020.
Communication:
26-11-2020.
37
Russia.
(unofficial translation: 'desiring to improve and develop economic, scientific, technical and cultural cooperation between the two States and' wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and wealth taxes.
Reception:
26-11-2020.
Communication:
26-11-2020.
53
Uzbekistan.
(unofficial translation: ‘the Government of the Republic of Uzbekistan and the Government of the Republic of Kazakhstan’, wishing to conclude a convention to prevent double taxation of income and property taxes, ‘and in order to promote a wider development of bilateral economic cooperation, have agreed the following:’.
Reception:
26-11-2020.
Communication:
26-11-2020.
Article 7. Measures to prevent the abuse of conventions.
Notification of choice of optional provisions.
Under article 7.17 (c) of the Convention, the Republic of Kazakhstan chooses to apply the simplified Benefit Limitation Provision under article 7.6.
Notification of existing provisions in the conventions included in the list.
Pursuant to article 7.17 (a) of the Convention, the Republic of Kazakhstan considers that the following conventions are not subject to the reservation provided for in article 7.15 (b) and contain any of the provisions described in article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
4
Belarus.
Articles 11.8 and 12.7.
5
Belgium.
Articles 11.8 and 12.7.
6
Bulgaria.
Article 11.8 and 12.8.
7
Canada.
Articles 11.8 and 12.7.
12
Finland.
Articles 11.8 and 12.7.
13
France.
Article 11.8 and 12.8.
14
Georgia.
Articles 11.8 and 12.7.
16
Hungary.
Articles 11.8 and 12.7.
19
Ireland.
Article 29
20
Italy.
Article 29
23
Kyrgyzstan.
Articles 11.8 and 12.7.
24
Latvia.
Article 28
25
Lithuania.
Article 28
26
Luxembourg.
Articles 11.9 and 12.7.
28
Malaysia.
Articles 11.8 and 12.7.
29
Moldova.
Articles 11.8 and 12.7.
30
Mongolia.
Articles 11.8 and 12.7.
31
The Netherlands.
Article XI(2), Protocol.
32
Norway.
Articles 11.8 and 12.9.
33
Pakistan.
Articles 11.8 and 12.7.
34
Poland.
Articles 11.7 and 12.6.
36
Romania.
Articles 11.8 and 12.7.
38
Saudi Arabia.
Article 28
39
Serbia.
Articles 10.7, 11.8, 12.7 and 13.7.
40
Singapore.
Articles 11.8 and 12.7.
44
Sweden.
Articles 27(2) and 27(3)
46
Tajikistan.
Articles 11.8 and 12.7.
47
Turkey.
Article 27
48
Turkmenistan.
Articles 11.8 and 12.7.
49
Ukraine.
Articles 11.7 and 12.6.
50
United Arab Emirates.
Articles 11.7 and 12.7.
51
United Kingdom.
Article 11.9, 12.8, 21.3 and 23.2.
53
Uzbekistan.
Articles 11.8 and 12.7.
In accordance with article 29.6 of the Convention, and in accordance with article 7.17 (a) of the Convention, the Republic of Kazakhstan considers that the following conventions are not subject to the reservation provided for in article 7.15 (b) of the Convention and contain any of the provisions described in article 7.2. The number of the article and paragraph of each of these provisions is indicated below. Additional notifications were received and communicated by the Depositary on the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
Date of receipt/ communication
1
Armenia.
Articles 11.8 and 12.7.
Reception:
26-11-2020.
Communication:
26-11-2020.
3
Azerbaijan.
Articles 11.8 and 12.7.
Reception:
26-11-2020.
Communication:
26-11-2020.
11
Estonia.
Article 27
Reception:
26-11-2020.
Communication:
26-11-2020.
15
Germany.
Article 28(2)
Reception:
26-11-2020.
Communication:
26-11-2020.
17
India.
Article 28A.2.
Reception:
26-11-2020.
Communication:
26-11-2020.
37
Russia.
Articles 11.9 and 12.7.
Reception:
26-11-2020.
Communication:
26-11-2020.
43
Spain.
Protocol III(iii).
Reception:
26-11-2020.
Communication:
26-11-2020.
Pursuant to Article 7.17(c) of the Convention, the Republic of Kazakhstan considers that the following conventions contain one of the provisions described in Article 7.14. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
44
Sweden.
Articles 27.1 and 27.4.
52
America.
Article 21
Article 8. Transactions with dividends.
Notification of existing provisions in the conventions included in the list.
Pursuant to Article 8.4 of the Convention, the Republic of Kazakhstan considers that the following conventions contain any of the provisions described in Article 8.1 which are not subject to any of the reservations provided for in Article 8.3(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
2
Austria.
Article 10(2)(a).
5
Belgium.
Article 10(2)(a).
7
Canada.
Article 10(2)(a).
9
Croatia.
Article 10(2)(a).
11
Estonia.
Article 10(2)(a).
12
Finland.
Article 10(2)(a).
13
France.
Article 10(2)(a).
15
Germany.
Article 10(2)(a).
16
Hungary.
Article 10(2)(a).
18
Iran.
Article 10(2)(a).
19
Ireland.
Article 10(2)(a).
20
Italy.
Article 10(2)(a).
21
Japan.
Article 10(2)(a).
22
Korea.
Article 10(2)(a).
24
Latvia.
Article 10(2)(a).
25
Lithuania.
Article 10(2)(a).
26
Luxembourg.
Article 10(2)(a).
27
Macedonia (A. R. Y. de).
Article 10(2)(a).
29
Moldova.
Article 10(2)(a).
31
The Netherlands.
Article 10(2)(a) and Protocol VII.1.
32
Norway.
Article 10(2)(a).
33
Pakistan.
Article 10(2)(a).
34
Poland.
Article 10(2)(a).
35
Qatar.
Article 10(2)(a).
39
Serbia.
Article 10.2.1.
40
Singapore.
Article 10(2)(a).
41
Slovak Republic.
Article 10(2)(a).
42
Slovenia.
Article 10(2)(a).
43
Spain.
Article 10(2)(a).
44
Sweden.
Article 10(2)(a).
45
Switzerland.
Article 10(2)(a).
46
Tajikistan.
Article 10(2)(a).
49
Ukraine.
Article 10(2)(a).
50
United Arab Emirates.
Article 10.2.
51
United Kingdom.
Article 10(2)(a).
52
America.
Article 10(2)(a).
54
Vietnam.
Article 10(2)(a).
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Notification of choice of optional provisions.
Under article 9.8 of the Convention, the Republic of Kazakhstan opts to apply article 9.4.
Notification of existing provisions in the conventions included in the list.
Pursuant to Article 9.7 of the Convention, the Republic of Kazakhstan considers that the following conventions contain any of the provisions described in Article 9.1. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Armenia.
Article 13(2)
5
Belgium.
Article 13(2)
6
Bulgaria.
Article 13(2)
7
Canada.
Article 13(2)
9
Croatia.
Article 13.4.
10
Czech Republic.
Article 13(2)
11
Estonia.
Article 13.1.
12
Finland.
Article 13(2)
13
France.
Article 13(1)(b).
14
Georgia.
Article 13(2)
15
Germany.
Article 13(2)
17
India.
Article 13.4.
18
Iran.
Article 13.4.
19
Ireland.
Article 13.4(a) and Article 13.4(b).
21
Japan.
Article 13(2)
22
Korea.
Article 13(2)
23
Kyrgyzstan.
Article 13(2)
24
Latvia.
Article 13.1.
25
Lithuania.
Article 13.1.
26
Luxembourg.
Article 13.4.
27
Macedonia (A. R. Y. de).
Article 13.4.
28
Malaysia.
Article 14(2)
29
Moldova.
Article 13(2)
31
The Netherlands.
Article 13(2)
32
Norway.
Article 13(2)
33
Pakistan.
Article 13(2)
34
Poland.
Article 13(2)
36
Romania.
Article 14.1.
37
Russia.
Article 13.1.
39
Serbia.
Article 14.4.
40
Singapore.
Article 13(2)
41
Slovak Republic.
Article 13(2)
42
Slovenia.
Article 13.4.
43
Spain.
Article 13.4.
44
Sweden.
Article 13(2)
46
Tajikistan.
Article 13(2)
48
Turkmenistan.
Article 14(2)
49
Ukraine.
Article 13(2)
50
United Arab Emirates.
Article 13(2)
51
United Kingdom.
Article 13(2)
52
America.
Article 13(2)
54
Vietnam.
Article 13(2)
In accordance with Article 29.6 of the Convention, and in accordance with Article 9.7 of the Convention, the Republic of Kazakhstan considers that the following conventions contain any of the provisions described in Article 9.1 of the Convention. The number of the article and paragraph of each of these provisions is indicated below. The Depositary received and communicated the notifications on the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
Date of receipt/ communication
8
China.
Article 13.4.
Reception:
26-11-2020.
Communication:
26-11-2020.
45
Switzerland.
Article 13.2.
Reception:
26-11-2020.
Communication:
26-11-2020.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Under Article 11(3)(a) of the Convention, the Republic of Kazakhstan reserves the right not to apply any of the provisions of Article 11 to its Covered Tax Agreements by the Convention.
Article 12. Artificial circumvention of permanent establishment status through similar commission agreements and strategy.
Notification of existing provisions in the conventions included in the list.
Pursuant to Article 12.5 of the Convention, the Republic of Kazakhstan considers that the following conventions contain one of the provisions described in Article 12(3)(a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Armenia.
Article 5.5.
2
Austria.
Article 5.5.
3
Azerbaijan.
Article 5.5.
4
Belarus.
Article 5.5.
5
Belgium.
Article 5.5.
6
Bulgaria.
Article 5.5.
7
Canada.
Article 5.5.
8
People's Republic of China.
Article 5.5.
9
Croatia.
Article 5.5.
10
Czech Republic.
Article 5.5.
11
Estonia.
Article 5.5.
12
Finland.
Article 5.5.
13
France.
Article 5.5.
14
Georgia.
Article 5.5(a).
15
Germany.
Article 5.5.
16
Hungary.
Article 5.5.
17
India.
Article 5.5.
18
Iran.
Article 5.5.
19
Ireland.
Article 5.5.
20
Italy.
Article 5.4.
21
Japan.
Article 5.5.
22
Korea.
Article 5.5.
23
Kyrgyzstan.
Article 5.4.
24
Latvia.
Article 5.5.
25
Lithuania.
Article 5.5.
26
Luxembourg.
Article 5.5(a).
27
Macedonia (A. R. Y. de).
Article 5.5.
28
Malaysia.
Article 5.5.
29
Moldova.
Article 5.5.
30
Mongolia.
Article 5.5.
31
The Netherlands.
Article 5.5.
32
Norway.
Article 5.5.
33
Pakistan.
Article 5.5.
34
Poland.
Article 5.5.
35
Qatar.
Article 5.4.
36
Romania.
Article 5.5.
37
Russia.
Article 5.5.
38
Saudi Arabia.
Article 5.5(a).
39
Serbia.
Article 5.5.
40
Singapore.
Article 5.5.
41
Slovak Republic.
Article 5.5.
42
Slovenia.
Article 5.5.
43
Spain.
Article 5.5.
44
Sweden.
Article 5.4.
45
Switzerland.
Article 5.5.
46
Tajikistan.
Article 5.5.
47
Turkey.
Article 5.4.
48
Turkmenistan.
Article 5.5(a).
49
Ukraine.
Article 5.5.
50
United Arab Emirates.
Article 5.5(a).
51
United Kingdom.
Article 5.5.
52
America.
Article 5.5.
53
Uzbekistan.
Article 5.5.
54
Vietnam.
Article 5.5(a).
Pursuant to article 12.6 of the Convention, the Republic of Kazakhstan considers that the following conventions contain any of the provisions described in article 12(3)(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Armenia.
Article 5.6.
2
Austria.
Article 5.6.
3
Azerbaijan.
Article 5.6.
4
Belarus.
Article 5.6.
5
Belgium.
Article 5.6.
6
Bulgaria.
Article 5.6.
7
Canada.
Article 5.6.
8
People's Republic of China.
Article 5.6.
9
Croatia.
Article 5.6.
10
Czech Republic.
Article 5.6.
11
Estonia.
Article 5.6.
12
Finland.
Article 5.6.
13
France.
Article 5.6.
14
Georgia.
Article 5.6.
15
Germany.
Article 5.6.
16
Hungary.
Article 5.6.
17
India.
Article 5.7.
18
Iran.
Article 5.6.
19
Ireland.
Article 5.6.a).
20
Italy.
Article 5.5.
21
Japan.
Article 5.6.
22
Korea.
Article 5.6.
23
Kyrgyzstan.
Article 5.5.
24
Latvia.
Article 5.6.
25
Lithuania.
Article 5.6.
26
Luxembourg.
Article 5.6.
27
Macedonia (A. R. Y. de).
Article 5.6.
28
Malaysia.
Article 5.6.
29
Moldova.
Article 5.6.
30
Mongolia.
Article 5.7.
31
The Netherlands.
Article 5.6.
32
Norway.
Article 5.6.
33
Pakistan.
Article 5.6.
34
Poland.
Article 5.6.
35
Qatar.
Article 5.6.
36
Romania.
Article 5.7.
37
Russia.
Article 5.6.
38
Saudi Arabia.
Article 5.6.
39
Serbia.
Article 5.6.
40
Singapore.
Article 5.6.
41
Slovak Republic.
Article 5.6.
42
Slovenia.
Article 5.6.
43
Spain.
Article 5.6.
44
Sweden.
Article 5.5.
45
Switzerland.
Article 5.6.
46
Tajikistan.
Article 5.6.
47
Turkey.
Article 5.5.
48
Turkmenistan.
Article 5.7.
49
Ukraine.
Article 5.6.
50
United Arab Emirates.
Article 5.6.
51
United Kingdom.
Article 5.6.
52
America.
Article 5.6.
53
Uzbekistan.
Article 5.6.
54
Vietnam.
Article 5.7.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Notification of choice of optional provisions.
Under Article 13.7 of the Convention, the Republic of Kazakhstan chooses to apply Option A of Article 13.1.
Notification of existing provisions in the conventions included in the list.
Pursuant to article 13.7 of the Convention, the Republic of Kazakhstan considers that the following conventions contain one of the provisions described in article 13.5 (a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Armenia.
Article 5.4.
2
Austria.
Article 5.4.
3
Azerbaijan.
Article 5.4.
4
Belarus.
Article 5.4.
5
Belgium.
Article 5.4.
6
Bulgaria.
Article 5.4.
7
Canada.
Article 5.4.
8
People's Republic of China.
Article 5.4.
9
Croatia.
Article 5.4.
10
Czech Republic.
Article 5.4.
11
Estonia.
Article 5.4.
12
Finland.
Article 5.4.
13
France.
Article 5.4.
14
Georgia.
Article 5.4.
15
Germany.
Article 5.4.
16
Hungary.
Article 5.4.
17
India.
Article 5.4.
18
Iran.
Article 5.4.
19
Ireland.
Article 5.4.
20
Italy.
Article 5.3.
21
Japan.
Article 5.4.
22
Korea.
Article 5.4.
23
Kyrgyzstan.
Article 5.3.
24
Latvia.
Article 5.4.
25
Lithuania.
Article 5.4.
26
Luxembourg.
Article 5.4.
27
Macedonia (A. R. Y. de).
Article 5.4.
28
Malaysia.
Article 5.4.
29
Moldova.
Article 5.4.
30
Mongolia.
Article 5.4.
31
The Netherlands.
Article 5.4 and Protocol II.
32
Norway.
Article 5.4.
33
Pakistan.
Article 5.4.
34
Poland.
Article 5.4.
35
Qatar.
Article 5.3.
36
Romania.
Article 5.4.
37
Russia.
Article 5.4.
38
Saudi Arabia.
Article 5.4.
39
Serbia.
Article 5.4.
40
Singapore.
Article 5.4.
41
Slovak Republic.
Article 5.4.
42
Slovenia.
Article 5.4.
43
Spain.
Article 5.4.
44
Sweden.
Article 5.3.
45
Switzerland.
Article 5.4.
46
Tajikistan.
Article 5.4.
47
Turkey.
Article 5.3.
48
Turkmenistan.
Article 5.4.
49
Ukraine.
Article 5.4.
50
United Arab Emirates.
Article 5.4.
51
United Kingdom.
Article 5.4.
52
America.
Article 5.4.
53
Uzbekistan.
Article 5.4.
54
Vietnam.
Article 5.4.
Article 14. Fragmentation of contracts.
Notification of existing provisions in the conventions included in the list.
In accordance with article 29.6 of the Convention, and in accordance with article 14.4 of the Convention, the Republic of Kazakhstan considers that the following conventions contain any of the provisions described in article 14.2 that are not subject to any reservation under article 14(3)(b). The number of the article and paragraph of each of these provisions is indicated below. The Depositary received and communicated the notifications on the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
Date of receipt/ communication
10
Czech Republic.
Articles 5.3 (a) and 5.3, second sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
19
Ireland.
Articles 5.3 (a), 5.3 second sentence and 22.3.
Reception:
26-11-2020.
Communication:
26-11-2020.
24
Latvia.
Article 21.3.
Reception:
26-11-2020.
Communication:
26-11-2020.
25
Lithuania.
Article 21.3.
Reception:
26-11-2020.
Communication:
26-11-2020.
31
The Netherlands.
Article 25(3)
Reception:
26-11-2020.
Communication:
26-11-2020.
32
Norway.
Article 21.3.
Reception:
26-11-2020.
Communication:
26-11-2020.
39
Serbia.
Articles 5.3.1 and 5.3, second and third sentences.
Reception:
26-11-2020.
Communication:
26-11-2020.
Article 16. Mutual agreement procedure.
Notification of existing provisions in the conventions included in the list.
In accordance with article 29.6 of the Convention, and in accordance with article 16.6 (a) of the Convention, the Republic of Kazakhstan considers that the following conventions contain a provision described in article 16.4 (a) (i). The number of the article and paragraph of each of these provisions is indicated below. The Depositary received and communicated the notifications on the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
Date of receipt/ communication
1
Armenia.
Article 24.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
2
Austria.
Article 25.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
3
Azerbaijan.
Article 25.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
4
Belarus.
Article 25.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
5
Belgium.
Article 25.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
6
Bulgaria.
Article 26.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
7
Canada.
Article 25.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
8
China (People ' s Republic).
Article 25.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
9
Croatia.
Article 24.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
10
Czech Republic.
Article 25.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
11
Estonia.
Article 25.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
12
Finland.
Article 23.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
13
France.
Article 25.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
14
Georgia.
Article 26.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
15
Germany.
Article 25.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
16
Hungary.
Article 25.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
17
India.
Article 26.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
18
Iran.
Article 25.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
19
Ireland.
Article 25.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
20
Italy.
Article 25.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
21
Japan.
Article 24.1. first sentence.
Reception:
26-11-2020.
Communication.
26-11-2020.
22
Korea.
Article 25.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
23
Kyrgyzstan.
Article 25.1.
Reception:
26-11-2020.
Communication:
26-11-2020.
24
Latvia.
Article 26.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
25
Lithuania.
Article 26.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
26
Luxembourg.
Article 24.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
27
Macedonia (A. R. Y. de).
Article 23.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
28
Malaysia.
Article 25.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
29
Moldova.
Article 25.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
30
Mongolia.
Article 25.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
31
Netherlands.
Article 27.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
32
Norway.
Article 26.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
33
Pakistan.
Article 25.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
34
Poland.
Article 25.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
35
Qatar.
Article 24.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
36
Romania.
Article 27.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
37
Russia.
Article 25.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
38
Saudi Arabia.
Article 24.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
39
Serbia.
Article 27.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
40
Singapore.
Article 24.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
41
Slovak Republic.
Article 25.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
42
Slovenia.
Article 24.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
43
Spain.
Article 24.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
44
Sweden.
Article 24.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
45
Switzerland.
Article 25.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
46
Tajikistan.
Article 25.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
47
Turkey.
Rule 24.1.
Reception:
26-11-2020.
Communication:
26-11-2020.
48
Turkmenistan.
Article 26.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
49
Ukraine.
Article 24.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
50
United Arab Emirates.
Article 26.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
51
United Kingdom.
Article 26.1.
Reception:
26-11-2020.
Communication:
26-11-2020.
52
America.
Article 25.1.
Reception:
26-11-2020.
Communication:
26-11-2020.
53
Uzbekistan.
Article 25.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
54
Vietnam.
Article 26.1. first sentence.
Reception:
26-11-2020.
Communication:
26-11-2020.
Pursuant to article 16.6(b)(i) of the Convention, the Republic of Kazakhstan considers that the following conventions contain a provision determining that the cases to which the first sentence of article 16.1 applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax agreement covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
7
Canada.
Article 25(1), second sentence.
18
Iran.
Article 25(1), second sentence.
20
Italy.
Article 25(1), second sentence.
Pursuant to Article 16.6(b)(ii) of the Convention, the Republic of Kazakhstan considers that the following conventions contain a provision determining that the cases to which the first sentence of Article 16.1 applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Armenia.
Article 24(1), second sentence.
2
Austria.
Article 25(1), second sentence.
3
Azerbaijan.
Article 25(1), second sentence.
4
Belarus.
Article 25(1), second sentence.
5
Belgium.
Article 25(1), second sentence.
6
Bulgaria.
Article 25(1), second sentence.
8
People's Republic of China.
Article 25(1), second sentence.
9
Croatia.
Article 24(1), second sentence.
10
Czech Republic.
Article 25(1), second sentence.
11
Estonia.
Article 25(1), second sentence.
12
Finland.
Article 23(1), second sentence.
13
France.
Article 25(1), second sentence.
14
Georgia.
Article 26(1), second sentence.
15
Germany.
Article 25(1), second sentence.
16
Hungary.
Article 25(1), second sentence.
17
India.
Article 26(1), second sentence.
19
Ireland.
Article 25(1), second sentence.
21
Japan.
Article 24(1), second sentence.
22
Korea.
Article 25(1), second sentence.
23
Kyrgyzstan.
Article 25.1.
24
Latvia.
Article 26(1), second sentence.
25
Lithuania.
Article 26(1), second sentence.
26
Luxembourg.
Article 24(1), second sentence.
27
Macedonia (A. R. Y. de).
Article 23(1), second sentence.
28
Malaysia.
Article 25(1), second sentence.
29
Moldova.
Article 25(1), second sentence.
30
Mongolia.
Article 25(1), second sentence.
31
The Netherlands.
Article 27(1), second sentence.
32
Norway.
Article 26(1), second sentence.
33
Pakistan.
Article 25(1), second sentence.
34
Poland.
Article 25(1), second sentence.
35
Qatar.
Article 24(1), second sentence.
36
Romania.
Article 27(1), second sentence.
37
Russia.
Article 25(1), second sentence.
38
Saudi Arabia.
Article 24(1), second sentence.
39
Serbia.
Article 27(1), second sentence.
40
Singapore.
Article 24(1), second sentence.
41
Slovak Republic.
Article 25(1), second sentence.
42
Slovenia.
Article 24(1), second sentence.
43
Spain.
Article 24(1), second sentence.
44
Sweden.
Article 24(1), second sentence.
45
Switzerland.
Article 25(1), second sentence.
46
Tajikistan.
Article 25(1), second sentence.
48
Turkmenistan.
Article 26(1), second sentence.
49
Ukraine.
Article 24(1), second sentence.
50
United Arab Emirates.
Article 26(1), second sentence.
53
Uzbekistan.
Article 25(1), second sentence.
54
Vietnam.
Article 26(1), second sentence.
Pursuant to article 16.6(c)(ii) of the Convention, the Republic of Kazakhstan considers that the following conventions do not contain any of the provisions described in article 16.4(b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
7
Canada.
18
Iran.
20
Italy.
22
Korea.
28
Malaysia.
45
Switzerland.
47
Turkey.
51
United Kingdom.
Under article 16.6(d)(i) of the Convention, the Republic of Kazakhstan considers that the following conventions do not contain any of the provisions described in article 16.4(c)(i).
Number of the agreement listed
Other Contracting Jurisdiction
33
Pakistan.
37
Russia.
According to article 16.6(d)(ii) of the Convention, the Republic of Kazakhstan considers that the following conventions do not contain any of the provisions described in article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
5
Belgium.
20
Italy.
27
Macedonia (A. R. Y. de).
29
Moldova.
33
Pakistan.
34
Poland.
37
Russia.
46
Tajikistan.
49
Ukraine.
51
United Kingdom.
Article 17. Correlative adjustments.
Notification of existing provisions in the conventions not covered by the list.
Pursuant to Article 17.4 of the Convention, the Republic of Kazakhstan considers that the following conventions contain any of the provisions described in Article 17.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Armenia.
Article 9.2.
2
Austria.
Article 9.2.
6
Bulgaria.
Article 9.2.
8
People's Republic of China.
Article 9.2.
9
Croatia.
Article 9.2.
11
Estonia.
Article 9.2.
12
Finland.
Article 9.2.
13
France.
Article 9.2.
18
Iran.
Article 9.2.
19
Ireland.
Article 9.2.
21
Japan.
Article 9.2.
22
Korea.
Article 9.2.
24
Latvia.
Article 9.2.
25
Lithuania.
Article 9.2.
26
Luxembourg.
Article 9.2.
27
Macedonia (A. R. Y. de).
Article 9.2.
29
Moldova.
Article 9.2.
30
Mongolia.
Article 9.2.
31
The Netherlands.
Article 9.2.
34
Poland.
Article 9.2.
35
Qatar.
Article 9.2.
38
Saudi Arabia.
Article 9.2.
39
Serbia.
Article 9.2.
40
Singapore.
Article 9.2.
41
Slovak Republic.
Article 9.2.
42
Slovenia.
Article 9.2.
43
Spain.
Article 9.2.
44
Sweden.
Article 9.2.
46
Tajikistan.
Article 9.2.
47
Turkey.
Article 9.2.
48
Turkmenistan.
Article 9.2.
50
United Arab Emirates.
Article 9.2.
51
United Kingdom.
Article 9.2.
52
America.
Article 7.2.
53
Uzbekistan.
Article 9.2.
In accordance with Article 29.6 of the Convention, and in accordance with Article 17.4 of the Convention, the Republic of Kazakhstan considers that the following conventions contain a provision described in Article 17.2. The number of the article and paragraph of each of these provisions is indicated below. The Depositary received and communicated the notifications on the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
Date of receipt/ communication
17
India.
Article 9.2.
Reception:
26-11-2020.
Communication:
26-11-2020.
20
Italy.
Protocol 3.
Reception:
26-11-2020.
Communication:
26-11-2020.
Latvia
Reservations and notifications made by the Republic of Latvia at the time of deposit of the instrument of ratification, in accordance with Articles 28.5 and 29.1 of the Convention, as well as those subsequent to such deposit
Article 2. Interpretation of terms.
Notification. Conventions covered by the Multilateral Convention.
Pursuant to Article 2.1(a)(ii) of the Convention, Latvia wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/ Instrument amending
Date of signature
Date of entry into force
1
Convention between the Government of the Republic of Latvia and the Council of Ministers of the Republic of Albania to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Albania.
Original.
21-02-2008
10-12-2008
2
Convention between the Republic of Latvia and the Republic of Armenia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Armenia.
Original.
15-03-2000
26-02-2001
3
Convention between the Republic of Latvia and the Republic of Austria to prevent double taxation of income and property taxes.
Austria.
Original.
14-12-2005
14-12-2005
4
Convention between the Government of the Republic of Latvia and the Government of the Republic of Azerbaijan to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Azerbaijan.
Original.
03-10-2005
19-04-2006
5
Convention between the Republic of Latvia and the Republic of Belarus to prevent double taxation and prevent tax evasion in the area of income taxes.
Belarus.
Original.
07-09-1995
31-10-1996
6
Convention between the Republic of Latvia and the Kingdom of Belgium to prevent double taxation and prevent tax evasion in the area of income taxes.
Belgium.
Original.
21-04-1999
07-05-2003
7
Convention between the Republic of Latvia and the Republic of Bulgaria to prevent double taxation and prevent tax evasion in the area of income taxes.
Bulgaria.
Original.
04-12-2003
18-08-2004
8
Convention between the Republic of Latvia and Canada on the avoidance of double taxation and the prevention of tax evasion in respect of income and property taxes.
Canada.
Original.
26-04-1995
12-12-1995
9
Agreement between the Government of the Republic of Latvia and the Government of the People's Republic of China to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
China (People ' s Republic).
Original.
07-06-1996
27-01-1997
Instrument amending (a).
24-08-2011
19-05-2012
10
Convention between the Government of the Republic of Latvia and the Government of the Republic of Croatia to prevent double taxation and prevent tax evasion in respect of income taxes.
Croatia.
Original.
19-05-2000
27-02-2001
11
Agreement between the Government of the Republic of Latvia and the Government of the Republic of Cyprus to prevent double taxation and to prevent tax evasion in respect of income taxes.
Cyprus.
Original.
24-05-2016
27-10-2016
12
Convention between the Republic of Latvia and the Czech Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Czech Republic.
Original.
25-10-1994
22-05-1995
13
Convention between the Republic of Latvia and the Kingdom of Denmark to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Denmark.
Original.
10-12-1993
27-12-1993
14
Convention between the Government of the Republic of Latvia and the Government of the Republic of Estonia to prevent double taxation and prevent tax evasion in respect of income taxes.
Estonia.
Original.
11-02-2002
21-11-2002
15
Convention between the Republic of Latvia and the Republic of Finland to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Finland.
Original.
23-03-1993
30-12-1993
16
Convention between the Government of the Republic of Latvia and the Government of the Republic of France to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
France.
Original.
14-04-1997
01-05-2001
17
Convention between the Government of the Republic of Latvia and Georgia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Georgia.
Original.
13-10-2004
04-04-2005
Instrument amending (a).
29-05-2012
27-11-2012
18
Convention between the Government of the Republic of Latvia and the Government of the Hellenic Republic to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Greece.
Original.
27-03-2002
07-03-2005
19
Convention between the Government of the Republic of Latvia and the Government of the Hong Kong Special Administrative Region of the People's Republic of China to prevent double taxation and prevent tax evasion in respect of income taxes.
Hong Kong, China.
Original.
13-04-2016
24-11-2017
20
Convention between the Republic of Latvia and the Republic of Hungary to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Hungary.
Original.
14-05-2004
22-12-2004
21
Convention between the Republic of Latvia and the Republic of Iceland to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Iceland.
Original.
19-10-1994
27-12-1995
22
Convention between the Government of the Republic of Latvia and the Government of the Republic of India to prevent double taxation and to prevent tax evasion in respect of income taxes.
India.
Original.
18-09-2013
28-12-2013
23
Agreement between the Government of the Republic of Latvia and the Government of Ireland to prevent double taxation and prevent tax evasion in respect of income taxes and capital gains.
Ireland.
Original.
13-11-1997
17-02-1998
24
Convention between the Government of the Republic of Latvia and the Government of the State of Israel to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Israel.
Original.
20-02-2006
13-07-2006
25
Agreement between the Government of the Republic of Latvia and the Government of the Italian Republic to prevent double taxation on income and property taxes and to prevent tax evasion.
Italy.
Original.
21-05-1997
16-06-2008
Instrument amending (a).
09-12-2004
16-06-2008
26
Convention between the Republic of Latvia and the Republic of Kazakhstan to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Kazakhstan.
Original.
06-09-2001
02-12-2002
27
Agreement between the Government of the Republic of Latvia and the Government of the Republic of Korea to prevent double taxation and to prevent tax evasion in respect of income taxes.
Korea.
Original.
15-06-2008
26-12-2009
28
Convention between the Government of the Republic of Latvia and the Government of the State of Kuwait to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Kuwait.
Original.
09-11-2009
25-04-2013
29
Convention between the Government of the Republic of Latvia and the Government of the Kyrgyz Republic to prevent double taxation and prevent tax evasion in respect of income taxes.
Kyrgyzstan.
Original.
07-12-2006
04-03-2008
30
Convention between the Republic of Latvia and the Republic of Lithuania to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Lithuania.
Original.
17-12-1993
30-12-1994
31
Agreement between the Government of the Republic of Latvia and the Government of the Grand Duchy of Luxembourg to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Luxembourg.
Original.
14-06-2004
14-04-2006
32
Agreement between the Government of the Republic of Latvia and the Government of Malta to prevent double taxation and to prevent tax evasion in respect of income taxes.
Malta.
Original.
22-05-2000
24-10-2000
33
Agreement between the Government of the Republic of Latvia and the Government of the United Mexican States to prevent double taxation and prevent tax evasion in respect of income taxes.
Mexico.
Original.
20-04-2012
02-03-2013
34
Convention between the Government of the Republic of Latvia and the Government of the Republic of Moldova to prevent double taxation and prevent tax evasion in matters of income and property taxes.
Moldova.
Original.
25-02-1998
24-06-1998
35
Convention between the Government of the Republic of Latvia and the Council of Ministers of Serbia and Montenegro to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Montenegro.
Original.
22-11-2005
19-05-2006
36
Convention between the Republic of Latvia and the Kingdom of Morocco to prevent double taxation and to prevent tax evasion in the area of income taxes.
Morocco.
Original.
24-07-2008
25-09-2012
37
Convention between the Government of the Republic of Latvia and the Kingdom of the Netherlands to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
The Netherlands.
Original.
14-03-1994
29-01-1995
38
Convention between the Government of the Republic of Latvia and the Kingdom of Norway to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Norway.
Original.
19-07-1993
30-12-1993
39
Convention between the Republic of Latvia and the Republic of Poland to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Poland.
Original.
17-11-1993
30-11-1994
40
Convention between the Republic of Latvia and the Portuguese Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Portugal.
Original.
19-06-2001
07-03-2003
41
Convention between the Government of the Republic of Latvia and the Government of the State of Qatar to prevent double taxation and prevent tax evasion in respect of income taxes.
Qatar.
Original.
26-09-2014
01-06-2015
42
Convention between the Republic of Latvia and Romania to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Romania.
Original.
25-03-2002
28-11-2002
43
Convention between the Government of the Republic of Latvia and the Government of the Russian Federation to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Russia.
Original.
20-12-2010
06-11-2012
44
Convention between the Government of the Republic of Latvia and the Council of Ministers of Serbia and Montenegro to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Serbia.
Original.
22-11-2005
19-05-2006
45
Convention between the Government of the Republic of Latvia and the Government of the Republic of Singapore to prevent double taxation and to prevent tax evasion in respect of income taxes.
Singapore.
Original.
06-10-1999
18-02-2000
Instrument of amendment (a).
20-04-2017
03-08-2018
(22)
46
Convention between the Republic of Latvia and the Slovak Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Slovak Republic.
Original.
11-03-1999
12-06-2000
47
Convention between the Government of the Republic of Latvia and the Government of the Republic of Slovenia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Slovenia.
Original.
17-04-2002
18-11-2002
48
Convention between the Republic of Latvia and the Kingdom of Spain to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Spain.
Original.
04-09-2003
14-12-2004
49
Convention between the Republic of Latvia and the Kingdom of Sweden and to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Sweden.
Original.
05-04-1993
30-12-1993
50
Convention between the Republic of Latvia and the Republic of Tajikistan to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Tajikistan.
Original.
09-02-2009
29-10-2009
51
Agreement between the Government of the Republic of Latvia and the Government of the Republic of Turkey to prevent double taxation and to prevent tax evasion in respect of income taxes.
Turkey.
Original.
03-06-1999
23-12-2003
52
Convention between the Government of the Republic of Latvia and the Government of Turkmenistan to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Turkmenistan.
Original.
11-09-2012
04-12-2012
53
Convention between the Government of the Republic of Latvia and the Government of Ukraine to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Ukraine.
Original.
21-11-1995
21-11-1996
54
Agreement between the Government of the Republic of Latvia and the Government of the United Arab Emirates to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
United Arab Emirates.
Original.
11-03-2012
11-06-2013
55
Agreement between the Government of the Republic of Latvia and the Government of the United Kingdom of Great Britain and Northern Ireland to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
United Kingdom.
Original.
08-05-1996
30-12-1996
56
Convention between the Government of the Republic of Latvia and the Government of the Republic of Uzbekistan to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Uzbekistan.
Original.
03-07-1998
23-10-1998
57
Convention between the Republic of Latvia and the United States of America to prevent double taxation and prevent tax evasion in the area of income taxes.
United States of America.
Original.
15-01-1998
30-12-1999
58
Agreement between the Government of the Republic of Latvia and the Government of the Socialist Republic of Vietnam to prevent double taxation and prevent tax evasion in respect of income taxes.
Vietnam.
Original.
19-10-2017
06-08-2018
(22)
The notification of the date of entry into force was received by the Depositary on 20-04-2021 and communicated by the Depositary on 20-04-2021. Accordingly, the date of effect of the provisions of the Multilateral Convention (MLI) for this instrument of amendment is subject to the rules laid down in Article 355 of the MLI.
Pursuant to article 29.5 of the Convention, Latvia wishes to extend the list of conventions covered by the Convention to include the following convention. The Depositary received and communicated the notification of the extension of the list of conventions at the dates indicated below.
N.º
Title
Other Contracting Jurisdiction
Original/ Instrument amending
Date of signature
Date of entry into force
Date of receipt/
communication
40
Convention between the Government of the Republic of Latvia and the Government of the Republic of Macedonia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Northern Macedonia.
Original.
08-12-2006
25-04-2007
Reception:
20-04-2021.
Communication:
20-04-2021.
Article 3. Transparent entities.
Reservation.
According to Article 3.5(a) of the Convention, Latvia reserves the right not to apply any of the provisions of Article 3 to its Covered Tax Agreements by the Convention.
Article 4. Entities with double residence.
Reservation.
According to Article 4.3(a) of the Convention, Latvia reserves the right not to apply any of the provisions of Article 4 to its Covered Tax Agreements by the Convention.
Article 5. Application of methods to eliminate double taxation.
Reservation.
According to article 5.8 of the Convention, Latvia reserves the right not to apply any of the provisions of article 5 in respect of its Covered Tax Agreements by the Convention.
Article 8. Transactions with dividends.
Reservation.
According to Article 8.3(a) of the Convention, Latvia reserves the right not to apply any of the provisions of Article 8 to its Covered Tax Agreements by the Convention.
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Reservation.
According to article 9.6 (a) of the Convention, Latvia reserves the right not to apply article 9.1 to its Covered Tax Agreements by the Convention.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservation.
According to article 10.5 (a) of the Convention, Latvia reserves the right not to apply any of the provisions of article 10 to its Covered Tax Agreements by the Convention.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Pursuant to Article 11(3)(a) of the Convention, Latvia reserves the right not to apply any of the provisions of Article 11 to its Covered Tax Agreements by the Convention.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Reservation.
According to article 12.4 of the Convention, Latvia reserves the right not to apply any of the provisions of article 12 to its Covered Tax Agreements by the Convention.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Reservation.
Under article 13.6 (a) of the Convention, Latvia reserves the right not to apply any of the provisions of article 13 to its Covered Tax Agreements by the Convention.
Article 14. Fragmentation of contracts.
Reservation.
According to Article 14(3)(a) of the Convention, Latvia reserves the right not to apply any of the provisions of Article 14 to its Covered Tax Agreements by the Convention.
Article 15. Definition of a person closely linked to an undertaking.
Reservation.
According to article 15.2 of the Convention, Latvia reserves the right not to apply any of its Covered Tax Agreements by the Convention to which the reservations described in articles 12.4, 13.6(a) or 13.6(c) and 14.3(a) apply.
Article 16. Mutual agreement procedure.
Reservation.
Pursuant to Article 16.5.a of the Convention, Latvia reserves the right not to apply the first sentence of Article 16.1 to its Covered Tax Agreements on the grounds that it intends to meet the minimum standard for the improvement of dispute resolution under the OECD/G20 BEPS Package, and ensures that, under each of its Covered Tax Agreements (other than those allowing a person to submit a case to the competent authority of any of the Contracting Jurisdictions), where a person considers that the actions taken by one or both Contracting Jurisdictions involve or may entail for him an imposition not in accordance with the provisions of the Covered Tax Agreement, he may, irrespective of the remedies provided for by the domestic law of those Contracting Jurisdictions, submit his case to the competent authority of the Contracting Jurisdiction of which he is resident or, where the case falls within the scope of a provision of a tax convention relating to non-discrimination on grounds of nationality, to the competent authority of the Contracting Jurisdiction of which he is a national; and the competent authority of that Contracting Jurisdiction shall institute a bilateral process of notification or consultation with the competent authority of the other Contracting Jurisdiction in cases where the authority to which the request for mutual agreement procedure was submitted does not consider the objection raised by the taxpayer to be justified.
Notification of existing provisions in the listed conventions.
Pursuant to Article 16.6.b(ii) of the Convention, Latvia considers that the following conventions contain a provision that determines that the specific time period for the submission of cases to which the first sentence of Article 16.1 applies is at least three years after the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 26(1), second sentence.
2
Armenia.
Article 25(1), second sentence.
3
Austria.
Article 26(1), second sentence.
4
Azerbaijan.
Article 26(1), second sentence.
5
Belarus.
Article 24(1), second sentence.
6
Belgium.
Article 25(1), second sentence.
7
Bulgaria.
Article 25(1), second sentence.
9
China (People ' s Republic).
Article 27(1), second sentence.
10
Croatia.
Article 25(1), second sentence.
11
Cyprus.
Article 25(1), second sentence.
12
Czech Republic.
Article 25(1), second sentence.
13
Denmark.
Article 26(1), second sentence.
14
Estonia.
Article 25(1), second sentence.
15
Finland.
Article 25(1), second sentence.
16
France.
Article 25(1), second sentence.
17
Georgia.
Article 26(1), second sentence.
18
Greece.
Article 26(1), second sentence.
19
Hong Kong, China.
Article 23(1), second sentence.
20
Hungary.
Article 25(1), second sentence.
21
Iceland.
Article 25(1), second sentence.
22
India.
Article 25(1), second sentence.
23
Ireland.
Article 25(1), second sentence.
24
Israel.
Article 25(1), second sentence.
25
Italy.
Article 27(1), second sentence.
26
Kazakhstan.
Article 26(1), second sentence.
27
Korea.
Article 25(1), second sentence.
28
Kuwait.
Article 26(1), second sentence.
29
Kyrgyzstan.
Article 24(1), second sentence.
30
Lithuania.
Article 25(1), second sentence.
31
Luxembourg.
Article 26(1), second sentence.
32
Malta.
Article 25(1), second sentence.
33
Mexico.
Article 24(1), second sentence.
34
Moldova.
Article 25(1), second sentence.
35
Montenegro.
Article 26(1), second sentence.
36
Morocco.
Article 25(1), second sentence.
37
The Netherlands.
Article 27(1), second sentence.
38
Norway.
Article 26(1), second sentence.
39
Poland.
Article 26(1), second sentence.
40
Portugal.
Article 26(1), second sentence.
41
Qatar.
Article 25(1), second sentence.
42
Romania.
Article 27(1), second sentence.
43
Russia.
Article 26(1), second sentence.
44
Serbia.
Article 26(1), second sentence.
45
Singapore.
Article 25(1), second sentence.
46
Slovak Republic.
Article 25(1), second sentence.
47
Slovenia.
Article 26(1), second sentence.
48
Spain.
Article 26(1), second sentence.
49
Sweden.
Article 25(1), second sentence.
50
Tajikistan.
Article 25(1), second sentence.
51
Turkey.
Article 24(1), second sentence.
52
Turkmenistan.
Article 25(1), second sentence.
53
Ukraine.
Article 27(1), second sentence.
54
United Arab Emirates.
Article 29(1), second sentence.
56
Uzbekistan.
Article 26(1), second sentence.
57
United States of America.
Article 26(1), second sentence.
58
Vietnam.
Article 24(1), second sentence.
Further to the extension of the list of conventions in accordance with Article 29.5 of the Convention, and in accordance with Article 16.6.b)(ii) of the Convention, Latvia considers that the following convention contains a provision determining that the cases to which the first sentence of Article 16.1 applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below. The Depositary received and communicated the notification of the extension of the list of conventions at the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
Date of receipt/ communication
59
Northern Macedonia.
Article 25.1, second sentence.
Reception:
20-04-2021.
Communication:
20-04-2021.
Notification of listed conventions that do not contain certain provisions.
Pursuant to Article 16.6.c(i) of the Convention, Latvia considers that the following convention does not contain any of the provisions described in Article 16.4.b(i).
Number of the agreement listed
Other Contracting Jurisdiction
33
Mexico.
Pursuant to Article 16.6.c(ii) of the Convention, Latvia considers that the following conventions do not contain any of the provisions described in Article 16.4.b(ii).
Number of the agreement listed
Other Contracting Jurisdiction
8
Canada.
25
Italy.
33
Mexico.
55
United Kingdom.
Pursuant to Article 16.6(d)(ii) of the Convention, Latvia considers that the following conventions do not contain any of the provisions described in Article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
6
Belgium.
23
Ireland.
25
Italy.
53
Ukraine.
55
United Kingdom.
Article 17. Correlative adjustments.
Reservation.
According to Article 17(3)(a) of the Convention, Latvia reserves the right not to apply any of the provisions of Article 17 to any of its Covered Tax Agreements which already contain any of the provisions described in Article 17.2. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 9.2.
2
Armenia.
Article 9.2.
3
Austria.
Article 9.2.
4
Azerbaijan.
Article 9.2.
5
Belarus.
Article 9.2.
6
Belgium.
Article 9.2.
8
Canada.
Article 9.2.
9
China (People ' s Republic).
Article 9.2.
10
Croatia.
Article 9.2.
11
Cyprus.
Article 9.2.
13
Denmark.
Article 9.2.
14
Estonia.
Article 9.2.
15
Finland.
Article 9.2.
16
France.
Article 9.2.
17
Georgia.
Article 9.2.
18
Greece.
Article 9.2.
19
Hong Kong, China.
Article 9.2.
21
Iceland.
Article 9.2.
22
India.
Article 9.2.
23
Ireland.
Article 9.2.
24
Israel.
Article 9.2.
25
Italy.
Protocol (g).
26
Kazakhstan.
Article 9.2.
27
Korea.
Article 9.2.
28
Kuwait.
Article 9.2.
29
Kyrgyzstan.
Article 9.2.
30
Lithuania.
Article 9.2.
31
Luxembourg.
Article 9.2.
32
Malta.
Article 9.2.
33
Mexico.
Article 9.2.
34
Moldova.
Article 9.2.
36
Morocco.
Article 9.2.
37
The Netherlands.
Article 9.2.
38
Norway.
Article 9.2.
39
Poland.
Article 9.2.
40
Portugal.
Article 9.2.
41
Qatar.
Article 9.2.
42
Romania.
Article 9.2.
43
Russia.
Article 9.2.
45
Singapore.
Article 9.2.
46
Slovak Republic.
Article 9.2.
48
Spain.
Article 9.2.
49
Sweden.
Article 9.2.
50
Tajikistan.
Article 9.2.
51
Turkey.
Article 9.2.
52
Turkmenistan.
Article 9.2.
53
Ukraine.
Article 9.2.
54
United Arab Emirates.
Article 9.2.
55
United Kingdom.
Article 9.2.
56
Uzbekistan.
Article 9.2.
57
United States of America.
Article 9.2.
58
Vietnam.
Article 9.2.
Further to the expansion of the list of conventions in accordance with article 29.5 of the Convention, and in accordance with article 17(3)(a) of the Convention, Latvia considers that the following convention contains a provision within the scope of the reservation made in accordance with article 17.3(a) of the Convention. The Depositary received and communicated the notification on the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
Date of receipt/ communication
59
Northern Macedonia.
Article 9.2.
Reception:
20-04-2021.
Communication:
20-04-2021.
Pursuant to Article 17(3)(b) of the Convention, Latvia reserves the right not to apply any of the provisions of Article 17 to its Covered Tax Agreements, arguing that, in the absence of the provision referred to in Article 17(2) of its tax convention:
(i) make the appropriate adjustment referred to in Article 17.1; or
Liechtenstein
Reservations and notifications made by Liechtenstein at the time of deposit of the instrument of ratification in accordance with articles 28.5 and 29.1 of the Convention
Article 2. Interpretation of terms.
Notification. Conventions covered by the Multilateral Convention.
In accordance with Article 2.1(a)(ii) of the Convention, Liechtenstein wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/ Instrument amending
Date of signature
Date of entry into force
1
Convention between the Principality of Liechtenstein and the Principality of Andorra to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Andorra.
Original.
30-09-2015
21-11-2016
2
Convention between the Principality of Liechtenstein and the Czech Republic to prevent double taxation and prevent tax evasion in the area of income and property taxes.
Czech Republic.
Original.
25-09-2014
22-12-2015
3
Convention between the Government of the Principality of Liechtenstein and the Government of Georgia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Georgia.
Original.
13-05-2015
21-12-2016
4
Convention between the Principality of Liechtenstein and the Federal Republic of Germany for the avoidance of double taxation and tax evasion with respect to taxes on income and capital.
Unofficial translation: Convention between the Principality of Liechtenstein and the Federal Republic of Germany to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Germany.
Original.
17-11-2011
19-12-2012
5
Convention between the Principality of Liechtenstein and the Bailiwick of Guernsey to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Guernsey.
Original.
11-06-2014 and 05-06-2014
30-04-2015
6
Convention between the Government of the Principality of Liechtenstein and the Government of the Hong Kong Special Administrative Region of the People's Republic of China to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Hong Kong, China.
Original.
12-08-2010
08-07-2011
7
Convention between the Principality of Liechtenstein and Hungary to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Hungary.
Original.
29-06-2015
24-12-2015
8
Convention between the Principality of Liechtenstein and the Grand Duchy of Luxembourg for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital.
Unofficial translation: Convention between the Principality of Liechtenstein and the Grand Duchy of Luxembourg to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Luxembourg.
Original.
26-08-2009
17-12-2010
9
Convention between the Government of the Principality of Liechtenstein and the Government of Malta to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Malta.
Original.
27-09-2013
01-07-2014
10
Convention between the Principality of Liechtenstein and the Republic of San Marino to prevent double taxation of income and property taxes.
San Marino.
Original.
23-09-2009
19-01-2011
11
Convention between the Principality of Liechtenstein and the Republic of Singapore to prevent double taxation and to prevent tax evasion in respect of income taxes.
Singapore.
Original.
27-06-2013
25-07-2014
12
Convention between the Principality of Liechtenstein and the United Arab Emirates to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
United Arab Emirates.
Original.
01-10-2015
24-02-2017
13
Convention between the Principality of Liechtenstein and the United Kingdom of Great Britain and Northern Ireland to prevent double taxation and prevent tax evasion in respect of income and property taxes.
United Kingdom.
Original.
11-06-2012
19-12-2012
14
Convention between the Principality of Liechtenstein and the Eastern Republic of Uruguay to prevent double taxation of income and property taxes.
Uruguay.
Original.
18-10-2010
03-09-2012
Article 3. Transparent entities.
Reservation.
Under article 3.5 (a) of the Convention, Liechtenstein reserves the right not to apply any of the provisions of article 3 to its Covered Tax Agreements by the Convention.
Article 4. Entities with double residence.
Reservation.
Under article 4.3 (a) of the Convention, Liechtenstein reserves the right not to apply any of the provisions of article 4 to its Covered Tax Agreements by the Convention.
Article 5. Application of methods to eliminate double taxation.
Reservation.
Under article 5.9 of the Convention, Liechtenstein reserves the right, in respect of all its Covered Tax Agreements by the Convention, not to allow other contracting jurisdictions to apply Option C.
Notification of choice of optional provisions.
In accordance with Article 5.10 of the Convention, Liechtenstein opts to apply Option A under Article 5.1.
Notification of existing provisions in the listed conventions.
Jurisdictions choosing Option A:
Pursuant to article 5.10 of the Convention, Liechtenstein considers that the following conventions contain one of the provisions described in article 5.3. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Andorra.
Article 22.1.
2
Czech Republic.
Article 22(1)(a).
3
Georgia.
Article 22(2)(a).
5
Guernsey.
Article 22(1)(a).
6
Hong Kong, China.
Article 22(2)(a).
8
Luxembourg.
Article 22(2)(b).
9
Malta.
Article 22(1)(a).
10
San Marino.
Article 23(1)(a).
11
Singapore.
Article 22(1)(a).
12
United Arab Emirates.
Article 23(1)(a).
13
United Kingdom.
Article 22(2)(a).
14
Uruguay.
Article 23(1)(a).
Article 6. Purpose of the Covered Tax Agreements.
Notification of choice of optional provisions.
Under article 6.6 of the Convention, Liechtenstein opts to apply article 6.3.
Notification of the text of the Preamble existing in the conventions included in the list.
Pursuant to article 6.5 of the Convention, Liechtenstein considers that the following conventions do not fall within the scope of a reservation made under article 6.4 and contain in the Preamble the wording referred to in article 6.2. The text of the relevant paragraph of the Preamble is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
1
Andorra.
‘Wishing to further develop its economic relations and strengthen its cooperation in tax matters by concluding an agreement to avoid double taxation and to prevent tax evasion in the area of income and property taxes without creating opportunities for non-taxation or reduced taxation,’.
2
Czech Republic.
‘Wishing to further develop its economic relations and strengthen its cooperation in tax matters by concluding an agreement to avoid double taxation and to prevent tax evasion in the area of income and property taxes without creating opportunities for non-taxation or reduced taxation,’.
3
Georgia.
‘The Government of the Principality of Liechtenstein and the Government of Georgia, wishing to promote and strengthen economic relations by concluding a convention to prevent double taxation on income and property taxes,’.
4
Germany.
“Recognising that the well-developed economic relations between the two Contracting States call for closer cooperation,
Considering the wish of the Contracting States to further develop their relations by cooperating in taxation for their mutual benefit,
Against the background of the agreement between the Government of the Federal Republic of Germany and the Government of the Principality of Liechtenstein on the exchange of information in tax matters, concluded on 2 September 2009,”.
Considering the wish of the Contracting States to conclude a convention for the avoidance of double taxation and tax evasion with respect to taxes on [source fragment ends here].
Einkommen und vom Vermögen abzuschließen.
Unofficial translation: 'Aware that deep economic relations between the two Contracting States require the expansion of cooperation;
Recognizing the desire of the Contracting States to strengthen their bilateral relationship through cooperation in tax matters for mutual benefit;
In view of the Agreement between the Government of the Principality of Liechtenstein and the Government of the Federal Republic of Germany on Exchange of Tax Information, signed on 2 September 2009;
Recognising the desire of the Contracting States to conclude a convention to eliminate double taxation on income taxes and to prevent tax evasion in the area of income and property taxes,'
(23).
Unofficial translation. The Double Taxation Treaty between the Principality of Liechtenstein and the Federal Republic of Germany was concluded in German only.
5
Guernsey.
‘Considering that the Contracting Parties wish to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes, and’;
6
Hong Kong.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes'.
7
Hungary.
"Wishing to conclude an agreement to prevent double taxation and to prevent tax evasion in the area of income and property taxes and to continue to develop and facilitate their relationship without creating opportunities for non-taxation or reduced taxation through tax evasion and avoidance",
8
Luxembourg.
Desiring to conclude a convention for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital,
Unofficial translation: 'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes'
(24).
9
Malta.
'Considering that the deep economic links between the Contracting States require the expansion of economic cooperation; whereas the Contracting States wish to continue to develop their relationship by cooperating for mutual benefit in tax matters; and whereas the Contracting States wish to conclude a Convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes;';
10
San Marino.
'Considering that the deep economic links between the Contracting States require that cooperation be extended, Whereas the Contracting States wish to continue to develop their relationship by cooperating for mutual benefit in tax matters; and Whereas the Contracting States wish to conclude a convention to prevent double taxation on income and property taxes;';
11
Singapore.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
12
United Arab Emirates.
"Wishing to further promote economic relations between their countries by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes."
13
United Kingdom.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes, they have agreed as follows:'.
14
Uruguay.
'Considering that the deep economic links between the Contracting States require the extension of cooperation; whereas the Contracting States wish to continue to develop their relationship by cooperating for mutual benefit in tax matters; and whereas the Contracting States wish to conclude a convention to avoid double taxation on income and property taxes'.
(23)
Unofficial translation. The Double Taxation Treaty between the Principality of Liechtenstein and the Federal Republic of Germany was concluded in German only.
(24)
Unofficial translation. The Double Taxation Treaty between the Principality of Liechtenstein and the Grand Duchy of Luxembourg was concluded in German only.
Notification of conventions included in the list that do not contain the text of the Preamble agreed upon in the Convention.
In accordance with article 6.6 of the Convention, Liechtenstein considers that the following conventions do not contain in their Preamble reference to its desire to develop its economic relations or to strengthen tax cooperation.
Number of the agreement listed
Other Contracting Jurisdiction
6
Hong Kong.
7
Hungary.
9
Luxembourg.
11
Singapore.
13
United Kingdom.
Article 7. Measures to prevent the abuse of conventions.
Notification of choice of optional provisions.
Under article 7.17 (b) of the Convention, Liechtenstein opts to apply article 7.4.
Notification of existing provisions in the listed conventions.
Pursuant to article 7.17 (a) of the Convention, Liechtenstein considers that the following conventions are not subject to the reservation described in article 7.15 (b) and contain any of the provisions described in article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Andorra.
Article 27
2
Czech Republic.
Article 28
7
Hungary.
Article 28
12
United Arab Emirates.
Article 28
13
United Kingdom.
Articles 10.6, 11.5, 12.5 and 20.5.
Article 8. Transactions with dividends.
Reservation.
Under article 8.3 (a) of the Convention, Liechtenstein reserves the right not to apply any of the provisions of article 8 to its Covered Tax Agreements by the Convention.
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Reservation.
Under article 9.6 (a) of the Convention, Liechtenstein reserves the right not to apply article 9.1 to its Covered Tax Agreements by the Convention.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservation.
Under article 10.5 (a) of the Convention, Liechtenstein reserves the right not to apply any of the provisions of article 10 to its Covered Tax Agreements by the Convention.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Under article 11(3)(a) of the Convention, Liechtenstein reserves the right not to apply any of the provisions of article 11 to its Covered Tax Agreements by the Convention.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Reservation.
Under article 12.4 of the Convention, Liechtenstein reserves the right not to apply any of the provisions of article 12 to its Covered Tax Agreements by the Convention.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Reservation.
Under article 13.6 (a) of the Convention, Liechtenstein reserves the right not to apply any of the provisions of article 13 to its Covered Tax Agreements by the Convention.
Article 14. Fragmentation of contracts.
Reservation.
Under article 14(3)(a) of the Convention, Liechtenstein reserves the right not to apply any of the provisions of article 14 to its Covered Tax Agreements by the Convention.
Article 15. Definition of a person closely linked to an undertaking.
Reservation.
Under article 15.2 of the Convention, Liechtenstein reserves the right not to apply any of its Covered Tax Agreements by the Convention to which the reservations described in articles 12.4, 13.6 (a) or 13.6 (c) and 14.3.a apply.
Article 16. Mutual agreement procedure.
Notification of existing provisions in the listed conventions.
Pursuant to article 16.6.a of the Convention, Liechtenstein considers that the following conventions contain one of the provisions described in article 16.4.a(i). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Andorra.
Article 24(1), first sentence.
2
Czech Republic.
Article 24(1), first sentence.
3
Georgia.
Article 24(1), first sentence.
4
Germany.
Article 25(1), first sentence.
5
Guernsey.
Article 24(1), first sentence.
6
Hong Kong, China.
Article 24(1), first sentence.
7
Hungary.
Article 25(1), first sentence.
8
Luxembourg.
Article 24(1), first sentence.
9
Malta.
Article 24(1), first sentence.
10
San Marino.
Article 25(1), first sentence.
11
Singapore.
Article 24(1), first sentence.
12
United Arab Emirates.
Article 25(1), first sentence.
13
United Kingdom.
Article 24(1), first sentence.
14
Uruguay.
Article 25(1), first sentence.
Pursuant to article 16.6.b(ii) of the Convention, Liechtenstein considers that the following conventions contain a provision that determines that the specific time period for the submission of cases to which the first sentence of article 16.1 applies is at least three years after the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Andorra.
Article 24(1), second sentence.
2
Czech Republic.
Article 24(1), second sentence.
3
Georgia.
Article 24(1), second sentence.
4
Germany.
Article 25(1), second sentence.
5
Guernsey.
Article 24(1), second sentence.
6
Hong Kong, China.
Article 24(1), second sentence.
7
Hungary.
Article 25(1), second sentence.
8
Luxembourg.
Article 24(1), second sentence.
9
Malta.
Article 24(1), second sentence.
10
San Marino.
Article 25(1), second sentence.
11
Singapore.
Article 24(1), second sentence.
12
United Arab Emirates.
Article 25(1), second sentence.
13
United Kingdom.
Article 24(1), second sentence.
14
Uruguay.
Article 25(1), second sentence.
Article 17. Correlative adjustments.
Reservation.
In accordance with article 17(3)(a) of the Convention, Liechtenstein reserves the right not to apply any of its Covered Tax Agreements by the Convention to any of the provisions described in article 17.2. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Andorra.
Article 9.2.
2
Czech Republic.
Article 9.2.
3
Georgia.
Article 9.2.
4
Germany.
Article 9.2.
5
Guernsey.
Article 9.2.
6
Hong Kong, China.
Article 9.2.
7
Hungary.
Article 9.2.
8
Luxembourg.
Article 9.2.
9
Malta.
Article 9.2.
10
San Marino.
Article 9.2.
11
Singapore.
Article 9.2.
12
United Arab Emirates.
Article 9.2.
13
United Kingdom.
Article 9.2.
14
Uruguay.
Article 9.2.
Article 18. Option for the implementation of Part VI.
Notification of choice of optional provisions.
In accordance with article 18 of the Convention, Liechtenstein opts to apply Part VI.
Article 19. Binding and binding arbitration.
Reservation.
In accordance with article 19.11 of the Convention, Liechtenstein reserves the right, for the purposes of applying article 19 to its Covered Tax Agreements by the Convention, to replace the two-year period set out in article 19.1 (b) by one of three years.
Article 24. Agreement on a different resolution.
Notification of choice of optional provisions.
Under article 24.1 of the Convention, Liechtenstein opts to apply article 24.2.
Article 26. Compatibility.
Reservation.
Under article 26.4 of the Convention, Liechtenstein reserves the right not to apply Part VI in relation to the following conventions which already provide for the obligation to refer to binding arbitration any unresolved issues arising out of a mutual agreement procedure. The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
3
Georgia.
Article 24.5.
4
Germany.
Article 25(5).
5
Guernsey.
Article 24.5.
6
Hong Kong, China.
Article 24.5.
8
Luxembourg.
Article 24.5.
9
Malta.
Article 24.5.
10
San Marino.
Article 25(5).
13
United Kingdom.
Article 24.5.
14
Uruguay.
Article 25(5).
Lithuania
Reservations and notifications made by the Republic of Lithuania at the time of deposit of the instrument of ratification, in accordance with Articles 28.5 and 29.1 of the Convention
Article 2. Interpretation of terms.
Notification
.
Conventions covered by the Convention.
In accordance with Article 2.1(a)(ii) of the Convention, the Republic of Lithuania wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/ Instrument amending
Date of signature
Date of entry into force
1
Convention between the Republic of Lithuania and the Republic of Armenia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Armenia.
Original.
13-03-2000
26-02-2001
2
Convention between the Republic of Lithuania and the Republic of Austria on the avoidance of double taxation on income and property taxes.
Austria.
Original.
06-04-2005
17-11-2005
3
Convention between the Government of the Republic of Lithuania and the Government of the Republic of Azerbaijan to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Azerbaijan.
Original.
02-04-2004
13-11-2004
4
Convention between the Government of the Republic of Lithuania and the Government of the Republic of Belarus to prevent double taxation and prevent tax evasion in the area of income taxes.
Belarus.
Original.
18-07-1995
26-06-1996
5
Convention between the Government of the Republic of Lithuania and the Government of the Kingdom of Belgium to prevent double taxation and prevent tax evasion in respect of income taxes.
Belgium.
Original.
26-11-1998
05-05-2003
6
Convention between the Republic of Lithuania and the Republic of Bulgaria to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Bulgaria.
Original.
09-05-2006
27-12-2006
7
Convention between the Government of the Republic of Lithuania and the Government of Canada to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Canada.
Original.
29-08-1996
12-12-1997
8
Convention between the Government of the Republic of Lithuania and the Government of the People's Republic of China to prevent double taxation and prevent tax evasion in respect of income and property taxes.
China.
Original.
03-06-1996
18-10-1996
9
Convention between the Government of the Republic of Lithuania and the Government of the Republic of Croatia to prevent double taxation and prevent tax evasion in respect of income taxes.
Croatia.
Original.
04-05-2000
30-03-2001
10
Convention between the Republic of Lithuania and the Czech Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Czech Republic.
Original.
27-10-1994
08-08-1995
11
Convention between the Government of the Republic of Lithuania and the Government of the Republic of Cyprus to prevent double taxation and prevent tax evasion in the area of income taxes.
Cyprus.
Original.
21-06-2013
17-04-2014
12
Convention between the Republic of Lithuania and the Kingdom of Denmark to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Denmark.
Original.
13-10-1993
30-12-1993
13
Convention between the Republic of Lithuania and the Republic of Estonia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Estonia.
Original.
21-10-2004
08-02-2006
14
Convention between the Republic of Lithuania and the Republic of Finland to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Finland.
Original.
30-04-1993
30-12-1993
15
Convention between the Government of the Republic of Lithuania and the Government of the French Republic to prevent double taxation and prevent tax evasion in respect of income and property taxes.
France.
Original.
07-07-1997
01-05-2001
16
Convention between the Republic of Lithuania and Georgia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Georgia.
Original.
11-09-2003
20-07-2004
17
Convention between the Republic of Lithuania and the Federal Republic of Germany on the avoidance of double taxation on income and property taxes.
Germany.
Original.
22-07-1997
11-11-1998
18
Convention between the Government of the Republic of Lithuania and the Government of the Hellenic Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Greece.
Original.
15-05-2002
05-12-2005
19
Convention between the Republic of Lithuania and the Republic of Hungary to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Hungary.
Original.
12-05-2004
22-12-2004
21
Convention between the Republic of Lithuania and the Republic of Iceland to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Iceland.
Original.
13-06-1998
17-06-1999
21
Convention between the Government of the Republic of Lithuania and the Government of the Republic of India to prevent double taxation and prevent tax evasion in respect of income and property taxes.
India.
Original.
26-07-2011
10-07-2012
22
Convention between the Government of the Republic of Lithuania and the Government of Ireland to prevent double taxation and prevent tax evasion in respect of income taxes and capital gains.
Ireland.
Original.
18-11-1997
05-06-1998
23
Convention between the Government of the Republic of Lithuania and the Government of the State of Israel to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Israel.
Original.
11-05-2006
01-12-2006
24
Convention between the Government of the Republic of Lithuania and the Government of the Italian Republic to prevent double taxation on income and property taxes and to prevent tax evasion.
Italy.
Original.
04-04-1996
03-06-1999
25
Convention between the Republic of Lithuania and the Republic of Kazakhstan to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Kazakhstan.
Original.
07-03-1997
11-12-1997
26
Convention between the Government of the Republic of Lithuania and the Government of the Republic of Korea to prevent double taxation and to prevent tax evasion in respect of income taxes.
Korea.
Original.
20-04-2006
14-07-2007
27
Convention between the Government of the Republic of Lithuania and the Government of the State of Kuwait to prevent double taxation and to prevent tax evasion in respect of income taxes.
Kuwait.
Original.
18-04-2013
08-09-2017
28
Convention between the Government of the Republic of Lithuania and the Government of the Kyrgyz Republic to prevent double taxation and to prevent tax evasion in respect of income taxes.
Kyrgyzstan.
Original.
15-05-2008
20-06-2013
29
Convention between the Republic of Lithuania and the Republic of Latvia to prevent double taxation and to prevent tax evasion in matters of income and property taxes.
Latvia.
Original.
17-12-1993
30-12-1994
30
Convention between the Government of the Republic of Lithuania and the Government of the Grand Duchy of Luxembourg to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Luxembourg.
Original.
22-11-2004
14-04-2006
Instrument to be amended.
20-06-2014
11-12-2015
31
Convention between the Government of the Republic of Lithuania and the Government of the Republic of Macedonia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Macedonia.
Original.
29-08-2007
27-08-2008
32
Convention between the Government of the Republic of Lithuania and the Government of Malta to prevent double taxation and prevent tax evasion in the area of income taxes.
Malta.
Original.
17-05-2001
02-02-2004
33
Agreement between the Government of the Republic of Lithuania and the Government of the United Mexican States to prevent double taxation and to prevent tax evasion in respect of income taxes.
Mexico.
Original.
23-02-2012
29-11-2012
34
Convention between the Government of the Republic of Lithuania and the Government of the Republic of Moldova to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Moldova.
Original.
18-02-1998
07-09-1998
35
Convention between the Government of the Republic of Lithuania and the Government of the Kingdom of Morocco to prevent double taxation and to prevent tax evasion in respect of income taxes.
Morocco.
Original.
19-04-2013
-
36
Convention between the Republic of Lithuania and the Kingdom of the Netherlands to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
The Netherlands.
Original.
16-06-1999
31-08-2000
37
Convention between the Republic of Lithuania and the Kingdom of Norway to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Norway.
Original.
27-04-1993
30-12-1993
38
Convention between the Government of the Republic of Lithuania and the Government of the Republic of Poland to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Poland.
Original.
20-01-1994
19-07-1994
39
Convention between the Republic of Lithuania and the Portuguese Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Portugal.
Original.
14-02-2002
26-02-2003
40
Convention between the Republic of Lithuania and Romania to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Romania.
Original.
26-11-2001
15-07-2002
41
Convention between the Government of the Republic of Lithuania and the Government of the Russian Federation to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Russia.
Original.
29-06-1999
05-05-2005
42
Convention between the Government of the Republic of Lithuania and the Government of the Republic of Serbia to prevent double taxation on income and property taxes.
Serbia.
Original.
28-08-2007
12-06-2009
43
Convention between the Government of the Republic of Lithuania and the Government of the Republic of Singapore to prevent double taxation and prevent tax evasion in respect of income taxes.
Singapore.
Original.
18-11-2003
28-06-2004
44
Convention between the Republic of Lithuania and the Slovak Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Slovakia.
Original.
15-03-2001
16-12-2002
45
Convention between the Government of the Republic of Lithuania and the Government of the Republic of Slovenia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Slovenia.
Original.
23-05-2000
01-02-2002
46
Convention between the Republic of Lithuania and the Kingdom of Spain to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Spain.
Original.
22-07-2003
26-12-2003
47
Convention between the Republic of Lithuania and the Kingdom of Sweden to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Sweden.
Original.
27-09-1993
30-12-1993
48
Convention between the Government of the Republic of Lithuania and the Swiss Federal Council to prevent double taxation of income and property taxes.
Switzerland.
Original.
27-05-2002
18-12-2002
49
Convention between the Government of the Republic of Lithuania and the Government of the Republic of Turkey to prevent double taxation and prevent tax evasion in the area of income taxes.
Turkey.
Original.
24-11-1998
17-05-2000
50
Convention between the Government of the Republic of Lithuania and the Government of Turkmenistan to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Turkmenistan.
Original.
18-06-2013
10-12-2014
51
Convention between the Government of the Republic of Lithuania and the Government of Ukraine to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Ukraine.
Original.
23-09-1996
25-12-1997
52
Agreement between the Government of the Republic of Lithuania and the Government of the United Arab Emirates to prevent double taxation and to prevent tax evasion in respect of income taxes.
United Arab Emirates.
Original.
30-06-2013
19-12-2014
53
Convention between the Government of the Republic of Lithuania and the Government of the United Kingdom of Great Britain and Northern Ireland to prevent double taxation and prevent tax evasion in respect of income taxes and capital gains.
United Kingdom.
Original.
19-03-2001
04-02-2002
Instrument to be amended.
21-05-2002
28-11-2002
54
Convention between the Government of the Republic of Lithuania and the Government of the United States of America to prevent double taxation and to prevent tax evasion in respect of income taxes.
America.
Original.
15-01-1998
30-12-1999
55
Convention between the Government of the Republic of Lithuania and the Government of the Republic of Uzbekistan to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Uzbekistan.
Original.
18-02-2002
11-11-2002
Article 3. Transparent entities.
Reservation.
In accordance with Article 3.5(a) of the Convention, the Republic of Lithuania reserves the right not to apply any of the provisions of Article 3 to its Covered Tax Agreements by the Convention.
Article 4. Entities with double residence.
Reservation.
Pursuant to Article 4.3(a) of the Convention, the Republic of Lithuania reserves the right not to apply any of the provisions of Article 4 to its Covered Tax Agreements by the Convention.
Article 6. Purpose of the Covered Tax Agreements.
Notification of the text of the Preamble existing in the conventions included in the list.
Pursuant to Article 6.5 of the Convention, the Republic of Lithuania considers that the following conventions do not fall within the scope of a reservation made under Article 6.4 and contain in the Preamble the wording referred to in Article 6.2. The text of the relevant paragraph in the Preamble is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
1
Armenia.
"Guided by the desire to promote and strengthen economic, scientific, technical and cultural relations between the two Contracting States, and in order to avoid double taxation and to prevent tax evasion in matters of income and property taxes, as well as to prevent tax discrimination, they have decided to conclude this Convention."
2
Austria.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
3
Azerbaijan.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
4
Belarus.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
5
Belgium.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
6
Bulgaria.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes, with the aim of promoting and strengthening economic relations between the two states'.
7
Canada.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
8
China.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
9
Croatia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
10
Czech Republic.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
11
Cyprus.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
12
Denmark.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
13
Estonia.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
14
Finland.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
15
France.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion and tax fraud in the area of income and property taxes'.
16
Georgia.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
18
Greece.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
19
Hungary.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
20
Iceland.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
21
India.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes, with a view to promoting economic cooperation between the two Contracting States,'.
22
Ireland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains,'.
23
Israel.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
24
Italy.
'Wishing to conclude a convention to prevent double taxation of income and property taxes and to prevent tax evasion'.
25
Kazakhstan.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
26
Korea.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
27
Kuwait.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
28
Kyrgyzstan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
29
Latvia.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
30
Luxembourg.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
31
Macedonia.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
32
Malta.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
33
Mexico.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
34
Moldova.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
35
Morocco.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
36
The Netherlands.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
37
Norway.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
38
Poland.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
39
Portugal.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
40
Romania.
'Wishing to promote and strengthen their economic relations by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes'.
41
Russia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes, with a view to promoting economic cooperation between the two States'.
42
Serbia.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
43
Singapore.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
44
Slovakia.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
45
Slovenia.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
46
Spain.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
47
Sweden.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
48
Switzerland.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
49
Turkey.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
50
Turkmenistan.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
51
Ukraine.
"Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
and confirming its commitment to the development and deepening of its economic relations."
52
United Arab Emirates.
'Wishing to promote their economic relations by concluding a convention to prevent double taxation and prevent tax evasion in the area of income taxes,'.
53
United Kingdom.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;'.
54
America.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
55
Uzbekistan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes with a view to promoting economic cooperation between the two countries'.
Article 7. Measures to prevent the abuse of conventions.
Notification of choice of optional provisions.
In accordance with Article 7.17 (b) of the Convention, the Republic of Lithuania chooses to apply Article 7.4.
Notification of existing provisions in the conventions included in the list.
Pursuant to Article 7.17(a) of the Convention, the Republic of Lithuania considers that the following conventions are not subject to the reservation provided for in Article 7.15(b) and contain any of the provisions described in Article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Another contracting jurisdiction.
Arrangement.
5
Belgium.
Article 29
7
Canada.
Article 28(3)
13
Estonia.
Article 30
21
India.
Article 30.1.
24
Italy.
Article 30.1.
25
Kazakhstan.
Article 28
29
Latvia.
Article 30
31
Macedonia.
Article 28
32
Malta.
Article 27(3)
33
Mexico.
Article 23
36
The Netherlands.
Article 10.8.
41
Russia.
Article 28
43
Singapore.
Article 22(3) and 22(4).
51
Ukraine.
Article 25
52
United Arab Emirates.
Article 30
53
United Kingdom.
Articles 10.6, 11.8, 12.7, 22.4 and 25.2.
55
Uzbekistan.
Article 28
Article 8. Transactions with dividends.
Reservation.
In accordance with Article 8.3(a) of the Convention, the Republic of Lithuania reserves the right not to apply any of the provisions of Article 8 to its Covered Tax Agreements by the Convention.
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Reservation.
In accordance with Article 9.6(a) of the Convention, the Republic of Lithuania reserves the right not to apply Article 9.1 to its Covered Tax Agreements by the Convention.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservation.
Pursuant to Article 10.5(a) of the Convention, the Republic of Lithuania reserves the right not to apply any of the provisions of Article 10 to its Covered Tax Agreements by the Convention.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Pursuant to Article 11(3)(a) of the Convention, the Republic of Lithuania reserves the right not to apply any of the provisions of Article 11 to its Covered Tax Agreements by the Convention.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Notification of existing provisions in the conventions included in the list.
Pursuant to Article 12.5 of the Convention, the Republic of Lithuania considers that the following conventions contain any of the provisions described in Article 12(3)(a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Armenia.
Article 5.5.
2
Austria.
Article 5.5.
3
Azerbaijan.
Article 5.5.
4
Belarus.
Article 5.5.
5
Belgium.
Article 5.5.
6
Bulgaria.
Article 5.5.
7
Canada.
Article 5.5.
8
China.
Article 5.5.
9
Croatia.
Article 5.5.
10
Czech Republic.
Article 5.5.
11
Cyprus.
Article 5.5.
12
Denmark.
Article 5.5.
13
Estonia.
Article 5.5.
14
Finland.
Article 5.5.
15
France.
Article 5.5.
16
Georgia.
Article 5.5.
17
Germany.
Article 5.5.
18
Greece.
Article 5.5.
19
Hungary.
Article 5.5.
20
Iceland.
Article 5.5.
21
India.
Article 5.5(a).
22
Ireland.
Article 5.5.
23
Israel.
Article 5.5.
24
Italy.
Article 5.4.
25
Kazakhstan.
Article 5.5.
26
Korea.
Article 5.5.
27
Kuwait.
Article 5.5.
28
Kyrgyzstan.
Article 5.5.
29
Latvia.
Article 5.5.
30
Luxembourg.
Article 5.5.
31
Macedonia.
Article 5.5.
32
Malta.
Article 5.5.
33
Mexico.
Article 5.5.
34
Moldova.
Article 5.5.
35
Morocco.
Article 5.5.
36
The Netherlands.
Article 5.5.
37
Norway.
Article 5.5.
38
Poland.
Article 5.5.
39
Portugal.
Article 5.5.
40
Romania.
Article 5.6.
41
Russia.
Article 5.5.
42
Serbia.
Article 5.5.
43
Singapore.
Article 5.5.
44
Slovakia.
Article 5.5.
45
Slovenia.
Article 5.5.
46
Spain.
Article 5.5.
47
Sweden.
Article 5.5.
48
Switzerland.
Article 5.5.
49
Turkey.
Article 5.5.
50
Turkmenistan.
Article 5.5.
51
Ukraine.
Article 5.5.
52
United Arab Emirates.
Article 5.6.
53
United Kingdom.
Article 5.5.
54
America.
Article 5.5.
55
Uzbekistan.
Article 5.5.
Pursuant to Article 12.6 of the Convention, the Republic of Lithuania considers that the following conventions contain one of the provisions described in Article 12(3)(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Armenia.
Article 5.6.
2
Austria.
Article 5.6.
3
Azerbaijan.
Article 5.6.
4
Belarus.
Article 5.6.
5
Belgium.
Article 5.6.
6
Bulgaria.
Article 5.6.
7
Canada.
Article 5.6.
8
China.
Article 5.6.
9
Croatia.
Article 5.6.
10
Czech Republic.
Article 5.6.
11
Cyprus.
Article 5.6.
12
Denmark.
Article 5.6.
13
Estonia.
Article 5.6.
14
Finland.
Article 5.6.
15
France.
Article 5.6.
16
Georgia.
Article 5.6.
17
Germany.
Article 5.6.
18
Greece.
Article 5.6.
19
Hungary.
Article 5.6.
20
Iceland.
Article 5.6.
21
India.
Article 5.6.
22
Ireland.
Article 5.6.
23
Israel.
Article 5.6.
24
Italy.
Article 5.5.
25
Kazakhstan.
Article 5.6.
26
Korea.
Article 5.6.
27
Kuwait.
Article 5.6.
28
Kyrgyzstan.
Article 5.6.
29
Latvia.
Article 5.6.
30
Luxembourg.
Article 5.6.
31
Macedonia.
Article 5.6.
32
Malta.
Article 5.6.
33
Mexico.
Article 5.6.
34
Moldova.
Article 5.6.
35
Morocco.
Article 5.6.
36
The Netherlands.
Article 5.6.
37
Norway.
Article 5.6.
38
Poland.
Article 5.6.
39
Portugal.
Article 5.6.
40
Romania.
Article 5.7.
41
Russia.
Article 5.6.
42
Serbia.
Article 5.6.
43
Singapore.
Article 5.6.
44
Slovakia.
Article 5.6.
45
Slovenia.
Article 5.6.
46
Spain.
Article 5.6.
47
Sweden.
Article 5.6.
48
Switzerland.
Article 5.6.
49
Turkey.
Article 5.6.
50
Turkmenistan.
Article 5.6.
51
Ukraine.
Article 5.6.
52
United Arab Emirates.
Article 5.7.
53
United Kingdom.
Article 5.6.
54
America.
Article 5.6.
55
Uzbekistan.
Article 5.6.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Notification of choice of optional provisions.
In accordance with Article 13.7 of the Convention, the Republic of Lithuania chooses to apply Option B of Article 13.1.
Notification of existing provisions in the conventions included in the list.
Pursuant to Article 13.7 of the Convention, the Republic of Lithuania considers that the following conventions contain one of the provisions described in Article 13.5(a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Armenia.
Article 5.4.
2
Austria.
Article 5.4.
3
Azerbaijan.
Article 5.4.
4
Belarus.
Article 5.4.
5
Belgium.
Article 5.4.
6
Bulgaria.
Article 5.4.
7
Canada.
Article 5.4.
8
China.
Article 5.4.
9
Croatia.
Article 5.4.
10
Czech Republic.
Article 5.4.
11
Cyprus.
Article 5.4.
12
Denmark.
Article 5.4.
13
Estonia.
Article 5.4.
14
Finland.
Article 5.4.
15
France.
Article 5.4.
16
Georgia.
Article 5.4.
17
Germany.
Article 5.4.
18
Greece.
Article 5.4.
19
Hungary.
Article 5.4.
20
Iceland.
Article 5.4.
21
India.
Article 5.4.
22
Ireland.
Article 5.4.
23
Israel.
Article 5.4.
24
Italy.
Article 5.3.
25
Kazakhstan.
Article 5.4.
26
Korea.
Article 5.4.
27
Kuwait.
Article 5.4.
28
Kyrgyzstan.
Article 5.4.
29
Latvia.
Article 5.4.
30
Luxembourg.
Article 5.4.
31
Macedonia.
Article 5.4.
32
Malta.
Article 5.4.
33
Mexico.
Article 5.4.
34
Moldova.
Article 5.4.
35
Morocco.
Article 5.4.
36
The Netherlands.
Article 5.4.
37
Norway.
Article 5.4.
38
Poland.
Article 5.4.
39
Portugal.
Article 5.4.
40
Romania.
Article 5.4.
41
Russia.
Article 5.4.
42
Serbia.
Article 5.4.
43
Singapore.
Article 5.4.
44
Slovakia.
Article 5.4.
45
Slovenia.
Article 5.4.
46
Spain.
Article 5.4.
47
Sweden.
Article 5.4.
48
Switzerland.
Article 5.4.
49
Turkey.
Article 5.4.
50
Turkmenistan.
Article 5.4.
51
Ukraine.
Article 5.4.
52
United Arab Emirates.
Article 5.5.
53
United Kingdom.
Article 5.4.
54
America.
Article 5.4.
55
Uzbekistan.
Article 5.4.
Article 14. Fragmentation of contracts.
Reservation.
Pursuant to Article 14(3)(b) of the Convention, the Republic of Lithuania reserves the right not to apply any of the provisions of Article 14 in respect of the provisions of its tax treaties relating to the exploration or exploitation of natural resources. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Armenia.
Article 5.3(b).
2
Austria.
Article 21
3
Azerbaijan.
Article 21
5
Belgium.
Article 21
6
Bulgaria.
Article 5.3(c).
7
Canada.
Article 29
8
China.
Article 22
9
Croatia.
Article 21
11
Cyprus.
Article 21
12
Denmark.
Article 21
13
Estonia.
Article 29
14
Finland.
Article 21
16
Georgia.
Article 21
17
Germany.
Article 20 (a).
18
Greece.
Article 21
19
Hungary.
Article 5.b).
20
Iceland.
Article 21
21
India.
Article 5.c).
22
Ireland.
Article 22
23
Israel.
Article 5.3(b).
24
Italy.
Article 22
25
Kazakhstan.
Article 21
27
Kuwait.
Article 5.3(c).
28
Kyrgyzstan.
Article 21
29
Latvia.
Article 29
30
Luxembourg.
Article 21
31
Macedonia.
Article 5.3(c).
32
Malta.
Article 21
33
Mexico.
Article 21
34
Moldova.
Article 5.3(b).
35
Morocco.
Article 5.3(c).
36
The Netherlands.
Article 25
37
Norway.
Article 21
38
Poland.
Article 22
39
Portugal.
Article 22
40
Romania.
Protocol.
41
Russia.
Article 21
42
Serbia.
Article 5.3.2.
43
Slovakia.
Protocol (paragraph III).
44
Slovenia.
Article 5.3(b).
46
Spain.
Article 21
47
Sweden.
Article 21
51
Ukraine.
Article 21
52
United Arab Emirates.
Article 22
53
United Kingdom.
Article 23
54
America.
Article 21
55
Uzbekistan.
Article 21
Article 16. Mutual agreement procedure.
Notification of existing provisions in the conventions included in the list.
Pursuant to Article 16.6.a of the Convention, the Republic of Lithuania considers that the following conventions contain any of the provisions described in Article 16.4.a(i). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Armenia.
Article 25(1), first sentence.
2
Austria.
Article 26(1), first sentence.
3
Azerbaijan.
Article 26(1), first sentence.
4
Belarus.
Article 24(1), first sentence.
5
Belgium.
Article 25(1), first sentence.
6
Bulgaria.
Article 26(1), first sentence.
7
Canada.
Article 25(1), first sentence.
8
China.
Article 27(1), first sentence.
9
Croatia.
Article 25(1), first sentence.
10
Czech Republic.
Article 25(1), first sentence.
11
Cyprus.
Article 25(1), first sentence.
12
Denmark.
Article 26(1), first sentence.
13
Estonia.
Article 25(1), first sentence.
14
Finland.
Article 26(1), first sentence.
15
France.
Article 25(1), first sentence.
16
Georgia.
Article 26(1), first sentence.
17
Germany.
Article 25(1), first sentence.
18
Greece.
Article 26(1), first sentence.
19
Hungary.
Article 25(1), first sentence.
20
Iceland.
Article 26(1), first sentence.
21
India.
Article 26(1), first sentence.
22
Ireland.
Article 25(1), first sentence.
23
Israel.
Article 25(1), first sentence.
24
Italy.
Article 27(1), first sentence.
25
Kazakhstan.
Article 26(1), first sentence.
26
Korea.
Article 25(1), first sentence.
27
Kuwait.
Article 25(1), first sentence.
28
Kyrgyzstan.
Article 25(1), first sentence.
29
Latvia.
Article 25(1), first sentence.
30
Luxembourg.
Article 26(1), first sentence.
31
Macedonia.
Article 25(1), first sentence.
32
Malta.
Article 25(1), first sentence.
33
Mexico.
Article 26(1), first sentence.
34
Moldova.
Article 25(1), first sentence.
35
Morocco.
Article 25(1), first sentence.
36
The Netherlands.
Article 27(1), first sentence.
37
Norway.
Article 26(1), first sentence.
38
Poland.
Article 27(1), first sentence.
39
Portugal.
Article 26(1), first sentence.
40
Romania.
Article 27(1), first sentence.
41
Russia.
Article 26(1), first sentence.
42
Serbia.
Article 26(1), first sentence.
43
Singapore.
Article 25(1), first sentence.
44
Slovakia.
Article 25(1), first sentence.
45
Slovenia.
Article 26(1), first sentence.
46
Spain.
Article 26(1), first sentence.
47
Sweden.
Article 26(1), first sentence.
48
Switzerland.
Article 25(1), first sentence.
49
Turkey.
Article 24(1), first sentence.
50
Turkmenistan.
Article 25(1), first sentence.
51
Ukraine.
Article 27(1), first sentence.
52
United Arab Emirates.
Article 26(1), first sentence.
53
United Kingdom.
Article 28(1)
54
America.
Article 26(1), first sentence.
55
Uzbekistan.
Article 26(1), first sentence.
In accordance with Article 16.6.b(i) of the Convention, the Republic of Lithuania considers that the following convention contains a provision that determines that the cases to which the first sentence of Article 16.1 applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
7
Canada.
Article 25(1), second sentence.
Pursuant to Article 16.6.b(ii) of the Convention, the Republic of Lithuania considers that the following conventions contain a provision determining that the cases to which the first sentence of Article 16.1 applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Armenia.
Article 25(1), second sentence.
2
Austria.
Article 26(1), second sentence.
3
Azerbaijan.
Article 26(1), second sentence.
4
Belarus.
Article 24(1), second sentence.
5
Belgium.
Article 25(1), second sentence.
6
Bulgaria.
Article 26(1), second sentence.
8
China.
Article 27(1), second sentence.
9
Croatia.
Article 25(1), second sentence.
10
Czech Republic.
Article 25(1), second sentence.
11
Cyprus.
Article 25(1), second sentence.
12
Denmark.
Article 26(1), second sentence.
13
Estonia.
Article 25(1), second sentence.
14
Finland.
Article 26(1), second sentence.
15
France.
Article 25(1), second sentence.
16
Georgia.
Article 26(1), second sentence.
17
Germany.
Article 25(1), second sentence.
18
Greece.
Article 26(1), second sentence.
19
Hungary.
Article 25(1), second sentence.
20
Iceland.
Article 26(1), second sentence.
21
India.
Article 26(1), second sentence.
22
Ireland.
Article 25(1), second sentence.
23
Israel.
Article 25(1), second sentence.
24
Italy.
Article 27(1), second sentence.
25
Kazakhstan.
Article 26(1), second sentence.
26
Korea.
Article 25(1), second sentence.
27
Kuwait.
Article 25(1), second sentence.
28
Kyrgyzstan.
Article 25(1), second sentence.
29
Latvia.
Article 25(1), second sentence.
30
Luxembourg.
Article 26(1), second sentence.
31
Macedonia.
Article 25(1), second sentence.
32
Malta.
Article 25(1), second sentence.
33
Mexico.
Article 26(1), second sentence.
34
Moldova.
Article 25(1), second sentence.
35
Morocco.
Article 25(1), second sentence.
36
The Netherlands.
Article 27(1), second sentence.
37
Norway.
Article 26(1), second sentence.
38
Poland.
Article 27(1), second sentence.
39
Portugal.
Article 26(1), second sentence.
40
Romania.
Article 27(1), second sentence.
41
Russia.
Article 26(1), second sentence.
42
Serbia.
Article 26(1), second sentence.
43
Singapore.
Article 25(1), second sentence.
44
Slovakia.
Article 25(1), second sentence.
45
Slovenia.
Article 26(1), second sentence.
46
Spain.
Article 26(1), second sentence.
47
Sweden.
Article 26(1), second sentence.
48
Switzerland.
Article 25(1), second sentence.
49
Turkey.
Article 24(1), second sentence.
50
Turkmenistan.
Article 25(1), second sentence.
51
Ukraine.
Article 27(1), second sentence.
52
United Arab Emirates.
Article 26(1), second sentence.
54
America.
Article 26(1), second sentence.
55
Uzbekistan.
Article 26(1), second sentence.
Pursuant to Article 16.6.c(ii) of the Convention, the Republic of Lithuania considers that the following conventions do not contain any of the provisions described in Article 16.4(b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
7
Canada.
24
Italy.
33
Mexico.
48
Switzerland.
53
United Kingdom.
Pursuant to Article 16.6(d)(ii) of the Convention, the Republic of Lithuania considers that the following conventions do not contain any of the provisions described in Article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
5
Belgium.
22
Ireland.
24
Italy.
51
Ukraine.
53
United Kingdom.
Article 17. Correlative adjustments.
Notification of existing provisions in the conventions included in the list.
In accordance with Article 17.4 of the Convention, the Republic of Lithuania considers that the following conventions contain one of the provisions described in Article 17.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Armenia.
Article 9.2.
2
Austria.
Article 9.2.
3
Azerbaijan.
Article 9.2.
4
Belarus.
Article 9.2.
5
Belgium.
Article 9.2.
6
Bulgaria.
Article 9.2.
7
Canada.
Article 9.2.
8
China.
Article 9.2.
9
Croatia.
Article 9.2.
11
Cyprus.
Article 9.2.
12
Denmark.
Article 9.2.
13
Estonia.
Article 9.2.
14
Finland.
Article 9.2.
15
France.
Article 9.2.
16
Georgia.
Article 9.2.
18
Greece.
Article 9.2.
19
Hungary.
Article 9.2.
20
Iceland.
Article 9.2.
21
India.
Article 9.2.
22
Ireland.
Article 9.2.
23
Israel.
Article 9.2.
24
Italy.
Protocol (g).
25
Kazakhstan.
Article 9.2.
26
Korea.
Article 9.2.
27
Kuwait.
Article 9.2.
28
Kyrgyzstan.
Article 9.2.
29
Latvia.
Article 9.2.
30
Luxembourg.
Article 9.2.
31
Macedonia.
Article 9.2.
32
Malta.
Article 9.2.
33
Mexico.
Article 9.2.
34
Moldova.
Article 9.2.
35
Morocco.
Article 9.2.
36
The Netherlands.
Article 9.2.
37
Norway.
Article 9.2.
38
Poland.
Article 9.2.
39
Portugal.
Article 9.2.
40
Romania.
Article 9.2.
41
Russia.
Article 9.2.
42
Serbia.
Article 9.2.
43
Singapore.
Article 9.2.
44
Slovakia.
Article 9.2.
45
Slovenia.
Article 9.2.
46
Spain.
Article 9.2.
47
Sweden.
Article 9.2.
48
Switzerland.
Article 9.2.
49
Turkey.
Article 9.2.
50
Turkmenistan.
Article 9.2.
51
Ukraine.
Article 9.2.
52
United Arab Emirates.
Article 9.2.
53
United Kingdom.
Article 9.2.
54
America.
Article 9.2.
55
Uzbekistan.
Article 9.2.
Luxembourg
Reservations and notifications made by the Grand Duchy of Luxembourg at the time of deposit of the instrument of ratification, acceptance or approval, in accordance with articles 28.6 and 29.3 of the Convention
Article 2. Interpretation of terms.
Notifications. Conventions covered by the Multilateral Convention
In accordance with Article 2.1(a)(ii) of the Convention, the Grand Duchy of Luxembourg wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/ Instrument amending
Date of signature
Date of entry into force
1
Convention between the Grand Duchy of Luxembourg and the Republic of South Africa to prevent double taxation and to prevent tax fraud in the area of income and property taxes.
South Africa.
Original instrument.
23-11-1998
08-09-2000
2
Convention between the Grand Duchy of Luxembourg and the Federal Republic of Germany for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital.
[Convention between the Grand Duchy of Luxembourg and the Federal Republic of Germany to prevent double taxation and to prevent tax fraud in the area of income and property taxes].
Germany.
Original instrument.
23-04-2012
30-09-2013
3
Convention between the Grand Duchy of Luxembourg and the Principality of Andorra to prevent double taxation and to prevent tax fraud in respect of income and property taxes.
Andorra.
Original instrument.
02-06-2014
07-03-2016
4
Agreement between the Government of the Grand Duchy of Luxembourg and the Government of the Kingdom of Saudi Arabia to prevent double taxation and to prevent tax fraud in respect of income and property taxes.
Saudi Arabia.
Original instrument.
07-05-2013
01-09-2014
5
Convention between the Government of the Grand Duchy of Luxembourg and the Government of the Republic of Armenia to prevent double taxation and to prevent tax fraud in respect of income and property taxes and the exchange of letters relating thereto.
Armenia.
Original instrument.
23-06-2009
09-04-2010
6
Convention between the Grand Duchy of Luxembourg and the Republic of Austria for the avoidance of double taxation with respect to taxes on income and capital.
[Convention between the Grand Duchy of Luxembourg and the Republic of Austria to prevent double taxation on income and property taxes].
Austria.
Original instrument.
18-10-1962
07-02-1964
Instrument amending (a).
21-05-1992
01-02-1994
Instrument amending (b).
07.07.2009
01-09-2010
Instrument amending (c).
18-06-2015
01-03-2017
7
Convention between the Grand Duchy of Luxembourg and the Republic of Azerbaijan to prevent double taxation and to prevent tax fraud in respect of income and property taxes.
Azerbaijan.
Original instrument.
16-06-2006
02-07-2009
8
Convention between the Grand Duchy of Luxembourg and the Kingdom of Bahrain on the avoidance of double taxation and the prevention of tax evasion and fraud in the field of income and property taxes and the exchange of letters relating thereto.
Bahrain.
Original instrument.
06-05-2009
10-11-2010
9
Convention between the Grand Duchy of Luxembourg and Barbados to prevent double taxation and to prevent tax fraud in the area of income and property taxes.
Barbados.
Original instrument.
01-12-2009
08-08-2011
10
Convention between Luxembourg and Belgium to prevent double taxation and to regulate other matters relating to income and property taxes.
Belgium.
Original instrument.
17-09-1970
30-12-1972
Instrument amending (a).
11-12-2002
20-12-2004
Instrument amending (b).
16-07-2009
25-06-2013
11
Convention between the Grand Duchy of Luxembourg and the Federative Republic of Brazil on the avoidance of double taxation on income and property taxes.
Brazil.
Original instrument.
08-11-1978
23-07-1980
12
Agreement between the Government of the Grand Duchy of Luxembourg and the Government of His Majesty the Sultan and Yang Di-Pertuan of Brunei Darussalam to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Brunei.
Original instrument.
14-07-2015
26-01-2017
13
Convention between the Grand Duchy of Luxembourg and the Republic of Bulgaria on the avoidance of double taxation on income and property taxes.
Bulgaria.
Original instrument.
27-01-1992
15-03-1994
14
Agreement between the Government of the Grand Duchy of Luxembourg and the Government of Canada to prevent double taxation and tax fraud in the area of income and property taxes.
Canada.
Original instrument.
10-09-1999
17-10-2000
Instrument to be amended.
08-05-2012
10-12-2013
15
Convention between the Grand Duchy of Luxembourg and the People's Republic of China to prevent double taxation and prevent tax fraud in the area of income and property taxes.
China.
Original instrument.
12-03-1994
28-07-1995
16
Agreement between the Government of the Grand Duchy of Luxembourg and the Government of the Republic of Korea to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
South Korea.
Original instrument.
07-11-1984
26-12-1986
Instrument amending (a).
29-05-2012
04-09-2013
17
Convention between the Grand Duchy of Luxembourg and the Republic of Croatia to prevent double taxation and to prevent tax fraud in respect of income and property taxes.
Croatia.
Original instrument.
20-06-2014
13-01-2016
18
Agreement between the Government of the Grand Duchy of Luxembourg and the Government of the Kingdom of Denmark to prevent double taxation and to establish rules for mutual administrative assistance in the field of income and property taxes.
Denmark.
Original instrument.
17-11-1980
22-03-1982
Instrument amending (a).
04-06-2009
09-04-2010
Instrument amending (b).
09-07-2013
28-12-2014
19
Convention between the Grand Duchy of Luxembourg and the United Arab Emirates to prevent double taxation and to prevent tax fraud in the area of income and property taxes.
United Arab Emirates.
Original instrument.
20-11-2005
19-06-2009
Instrument amending (a).
26-10-2014
11-12-2015
20
Convention between the Grand Duchy of Luxembourg and the Kingdom of Spain to prevent double taxation of income and property taxes and to prevent tax evasion and evasion.
Spain.
Original instrument.
03-06-1986
19-05-1987
Instrument amending (a).
10-11-2009
16-07-2010
21
Convention between the Grand Duchy of Luxembourg and the Republic of Estonia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Estonia.
Original instrument.
07-07-2014
11-12-2015
22
Agreement between the Government of the Grand Duchy of Luxembourg and the Government of the United States of America to prevent double taxation and to prevent tax fraud in respect of income and property taxes.
United States of America.
Original instrument.
03-04-1996
20-12-2000
Instrument to be amended.
20-05-2009
n/a
23
Convention between Luxembourg and Finland on the avoidance of double taxation on income and property taxes.
Finland.
Original instrument.
01-03-1982
27-03-1983
Instrument amending (a).
24-01-1990
18-07-1992
Instrument amending (b).
01-07-2009
12-04-2010
24
Convention between the Grand Duchy of Luxembourg and France on the prevention of double taxation and the establishment of rules for mutual administrative assistance in the field of income and property taxes.
France.
Original instrument.
01-04-1958
09-02-1960
Instrument amending (a).
08-09-1970
15-11-1971
Instrument amending (b).
24-11-2006
27-12-2007
Instrument amending (c).
03-06-2009
29-10-2010
Instrument to be amended (d).
05-09-2014
01-02-2016
25
Agreement between the Government of the Grand Duchy of Luxembourg and the Government of Georgia to prevent double taxation and to prevent tax fraud in respect of income and property taxes.
Georgia.
Original instrument.
15.10.2007
14-12-2009
26
Convention between the Grand Duchy of Luxembourg and the United Kingdom of Great Britain and Northern Ireland to prevent double taxation and tax evasion in respect of income and property taxes.
Great Britain and Northern Ireland.
Original instrument.
24-05-1967
03-07-1968
Instrument amending (a).
18-07-1978
21-05-1980
Instrument amending (b).
28-01-1983
19-03-1984
Instrument amending (c).
02-07-2009
28-04-2010
27
Convention between the Grand Duchy of Luxembourg and the Hellenic Republic on the prevention of double taxation and tax fraud in the field of income and property taxes.
Greece.
Original instrument.
22-11-1991
26-08-1995
28
Agreement between the Grand Duchy of Luxembourg and Guernsey to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Guernsey.
Original instrument.
10-05-2013
08-08-2014
29
Convention between the Grand Duchy of Luxembourg and the Hong Kong Special Administrative Region of the People's Republic of China to prevent double taxation and to prevent tax fraud in respect of income and property taxes.
Hong Kong.
Original Instrument.
02-11-2007
20-01-2009
Instrument to be amended.
11-11-2010
17-08-2011
30
Convention between the Grand Duchy of Luxembourg and Hungary on the avoidance of double taxation on income and property taxes.
Hungary.
Original instrument.
10-03-2015
26-01-2017
31
Convention between the Grand Duchy of Luxembourg and the Isle of Man to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Isle of Man.
Original instrument.
08-04-2013
05-08-2014
32
Agreement between the Government of the Grand Duchy of Luxembourg and the Government of the Republic of India to prevent double taxation and to prevent tax fraud in respect of income and property taxes.
India.
Original instrument.
02-06-2008
09-07-2009
33
Convention between the Grand Duchy of Luxembourg and the Republic of Indonesia to prevent double taxation and to prevent tax fraud in the area of income and property taxes.
Indonesia.
Original instrument.
14-01-1993
10-03-1994
34
Convention between the Grand Duchy of Luxembourg and Ireland on the avoidance of double taxation and the prevention of tax fraud in the field of income and property taxes.
Ireland.
Original instrument.
14-01-1972
25-02-1975
Instrument to be amended.
27.05.2014
11-12-2015
35
Convention between the Grand Duchy of Luxembourg and the Republic of Iceland to prevent double taxation and to prevent tax fraud in respect of income and property taxes.
Iceland.
Original instrument.
04-10-1999
19-09-2001
Instrument to be amended.
28-08-2009
28-04-2010
36
Convention between the Grand Duchy of Luxembourg and the State of Israel to prevent double taxation and to prevent tax evasion and fraud in the field of income and property taxes and the Protocol relating thereto.
Israel.
Original instrument.
13-12-2004
22-05-2006
37
Convention between Luxembourg and Italy on the prevention of double taxation of income and property taxes and on the prevention of tax evasion and evasion.
Italy.
Original instrument.
03-06-1981
04-02-1983
Instrument to be amended.
21-06-2012
20-01-2015
38
Agreement between the Grand Duchy of Luxembourg and Japan to prevent double taxation and to prevent tax evasion in respect of income taxes and/or other taxes.
Japan.
Original instrument.
05-03-1992
27-12-1992
Instrument to be amended.
25-01-2010
30-12-2011
39
Convention between the Grand Duchy of Luxembourg and Jersey on the avoidance of double taxation and the prevention of tax evasion in respect of income and property taxes.
Jersey.
Original instrument.
17-04-2013
05-08-2014
40
Agreement between the Government of the Grand Duchy of Luxembourg and the Government of the Republic of Kazakhstan to prevent double taxation and to prevent tax fraud in respect of income and property taxes.
Kazakhstan.
Original instrument.
26-06-2008
11-12-2013
Instrument to be amended.
03-05-2012
11-12-2013
41
Agreement between the Grand Duchy of Luxembourg and the Government of the Lao People's Democratic Republic to prevent double taxation and to prevent tax fraud in the area of income and property taxes and the exchange of letters relating thereto.
Laos.
Original instrument.
04-11-2012
21-03-2014
42
Agreement between the Government of the Grand Duchy of Luxembourg and the Government of the Republic of Latvia to prevent double taxation and to prevent tax fraud in the area of income and property taxes.
Latvia.
Original instrument.
14-06-2004
14-04-2006
43
Convention between the Grand Duchy of Luxembourg and the Principality of Liechtenstein for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital.
[Convention between the Grand Duchy of Luxembourg and the Principality of Liechtenstein to prevent double taxation and to prevent tax fraud in respect of income and property taxes].
Liechtenstein.
Original instrument.
26-08-2009
17-12-2010
44
Convention between the Government of the Grand Duchy of Luxembourg and the Government of the Republic of Lithuania to prevent double taxation and to prevent tax fraud in matters of income and property taxes.
Lithuania.
Original instrument.
22-11-2004
14-04-2006
Instrument to be amended.
20-06-2014
11-12-2015
45
Convention between the Grand Duchy of Luxembourg and the Republic of Macedonia to prevent double taxation and to prevent tax fraud in the area of income and property taxes.
Macedonia.
Original instrument.
15-05-2012
23-07-2013
46
Agreement between the Government of the Grand Duchy of Luxembourg and the Government of Malaysia to prevent double taxation and prevent tax fraud in the area of income and property taxes.
Malaysia.
Original instrument.
21-11-2002
29-12-2004
47
Convention between the Grand Duchy of Luxembourg and Malta to prevent double taxation and to prevent tax fraud in the area of income and property taxes.
Malta.
Original instrument.
29-04-1994
14-02-1996
Instrument to be amended.
30-11-2011
11-07-2013
48
Convention between the Grand Duchy of Luxembourg and the Kingdom of Morocco to prevent double taxation and to regulate other matters relating to income and property taxes.
Morocco.
Original instrument.
19-12-1980
16-02-1984
49
Agreement between the Government of the Grand Duchy of Luxembourg and the Government of the Republic of Mauritius to prevent double taxation and to prevent tax fraud in respect of income and property taxes.
Mauritius.
Original instrument.
15-02-1995
12-09-1996
Instrument to be amended.
28-01-2014
11-12-2015
50
Agreement between the Grand Duchy of Luxembourg and the United Mexican States to prevent double taxation and to prevent tax fraud in the area of income and property taxes.
Mexico.
Original instrument.
07-02-2001
27-12-2001
Instrument to be amended.
07-10-2009
20-11-2011
51
Agreement between the Government of the Grand Duchy of Luxembourg and the Government of the Republic of Moldova to prevent double taxation and to prevent tax fraud in respect of income and property taxes.
Moldova.
Original instrument.
11-07-2007
04-12-2009
52
Convention between the Grand Duchy of Luxembourg and the Principality of Monaco to prevent double taxation and to prevent tax fraud in respect of income and property taxes.
Monaco.
Original instrument.
27-07-2009
03-05-2010
53
Convention between the Grand Duchy of Luxembourg and the Kingdom of Norway to prevent double taxation and to prevent tax fraud in respect of income and property taxes.
Norway.
Original instrument.
06-05-1983
27-02-1985
Instrument amending (a).
07-07-2009
12-04-2010
Instrument amending (b).
25-12-1998
01-01-1999
54
Convention between the Grand Duchy of Luxembourg and the Republic of Uzbekistan to prevent double taxation and to prevent tax fraud in respect of income and property taxes.
Uzbekistan.
Original instrument.
02-07-1997
01-09-2000
55
Agreement between the Grand Duchy of Luxembourg and the Republic of Panama to prevent double taxation and to prevent tax fraud in the area of income and property taxes.
Panama.
Original instrument.
07-10-2010
01-11-2011
56
Agreement between the Grand Duchy of Luxembourg and the Kingdom of the Netherlands to avoid double taxation and to prevent tax fraud in the field of income and property taxes.
The Netherlands.
Original instrument.
08-05-1968
20-10-1969
Instrument amending (a).
16-10-1990
27-09-1992
Instrument amending (b).
29-05-2009
01-07-2010
57
Convention between the Grand Duchy of Luxembourg and the Republic of Poland to prevent double taxation and to prevent tax fraud in respect of income and property taxes.
Poland.
Original instrument.
14-06-1995
31-07-1996
Instrument to be amended.
07-06-2012
25-07-2013
58
Convention between the Grand Duchy of Luxembourg and the Portuguese Republic on the avoidance of double taxation and the prevention of tax fraud in the field of income and property taxes.
Portugal.
Original instrument.
25-05-1999
30-12-2000
Instrument to be amended.
07-09-2010
18-05-2012
59
Convention between the Grand Duchy of Luxembourg and the Government of the State of Qatar to prevent double taxation and to prevent tax fraud in respect of income and property taxes and the exchange of letters relating thereto.
Qatar.
Original instrument.
03-07-2009
09-04-2010
60
Convention between the Government of the Grand Duchy of Luxembourg and the Government of the Czech and Slovak Federal Republic to prevent double taxation and prevent tax fraud in the area of income and property taxes.
Following the split of the Czech and Slovak Federal Republic into two independent States, on 1 January 1993, the authorities of both States declared that the Convention would apply in the two States resulting from the split. Applicable until 31-12-2014 for the Czech Republic.
Czech and Slovak Federal Republic (Slovak Republic).
Original instrument.
18-03-1991
30-12-1992
61
Convention between the Grand Duchy of Luxembourg and the Czech Republic on the avoidance of double taxation and the prevention of tax evasion in the field of income and property taxes.
Czech Republic.
Original instrument.
05-03-2013
31-07-2014
62
Convention between the Grand Duchy of Luxembourg and Romania to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Romania.
Original instrument.
14-12-1993
08-12-1995
Instrument to be amended.
4-10-2011
11-07-2013
63
Convention between the Grand Duchy of Luxembourg and the Russian Federation on the avoidance of double taxation and the prevention of tax fraud in the area of income and property taxes.
Russia.
Original instrument.
28-06-1993
07-05-1997
Instrument to be amended.
21-11-2011
30-07-2013
64
Convention between the Grand Duchy of Luxembourg and the Republic of San Marino to prevent double taxation on income and property taxes.
San Marino.
Original instrument.
27-03-2006
29-12-2006
Instrument to be amended.
18-09-2009
05-08-2011
65
Agreement between the Government of the Grand Duchy of Luxembourg and the Government of the Republic of Senegal to prevent double taxation and to prevent tax fraud in respect of income and property taxes.
Senegal.
Original instrument.
10-02-2016
14-06-2018
66
Convention between the Grand Duchy of Luxembourg and the Republic of Serbia to prevent double taxation on income and property taxes.
Serbia.
Original instrument.
15-12-2015
27-12-2016
67
Convention between the Grand Duchy of Luxembourg and the Republic of Seychelles to prevent double taxation and to prevent tax fraud in respect of income and property taxes.
Seychelles.
Original instrument.
04-06-2012
19-08-2013
68
Agreement between the Government of the Grand Duchy of Luxembourg and the Government of the Republic of Singapore to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Singapore.
Original instrument.
09-10-2013
28-12-2015
69
Convention between the Grand Duchy of Luxembourg and the Republic of Slovenia on the avoidance of double taxation on income and property taxes.
Slovenia.
Original instrument.
02-04-2001
18-12-2002
Instrument to be amended.
20-06-2013
22-08-2014
70
Agreement between the Government of the Grand Duchy of Luxembourg and the Government of the Socialist Democratic Republic of Sri Lanka to prevent double taxation and to prevent tax fraud in respect of income and property taxes.
Sri Lanka.
Original instrument.
31-01-2013
11-04-2014
71
Convention between the Grand Duchy of Luxembourg and the Kingdom of Sweden to prevent double taxation and to prevent tax fraud in respect of income and property taxes.
Sweden.
Original instrument.
14-10-1996
15-03-1998
Instrument to be amended.
07-09-2010
11-09-2011
72
Convention between the Grand Duchy of Luxembourg and the Swiss Confederation on the avoidance of double taxation on income and property taxes.
Switzerland.
Original instrument.
21-01-1993
19-02-1994
Instrument amending (a).
25-08-2009
19-11-2010
Instrument amending (b).
11-07-2012
11-07-2013
73
Convention between the Grand Duchy of Luxembourg and the Republic of Tajikistan to prevent double taxation and to prevent tax fraud in respect of income and property taxes.
Tajikistan.
Original instrument.
09-06-2011
27-07-2013
74
Agreement between the Direct Taxation Administration of Luxembourg and the Tax Agency of the Ministry of Finance of Taipei, Taiwan to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Taiwan.
Original instrument.
19-12-2011
25-07-2014
75
Convention between the Grand Duchy of Luxembourg and the Kingdom of Thailand to prevent double taxation and to prevent tax fraud in respect of income and property taxes.
Thailand.
Original instrument.
07-05-1996
12-06-1998
76
Agreement between the Grand Duchy of Luxembourg and the Republic of Trinidad and Tobago to prevent double taxation and to prevent tax fraud in the area of income and property taxes and to promote international trade and investment.
Trinidad and Tobago.
Original instrument.
07-05-2001
20-11-2003
77
Convention between the Grand Duchy of Luxembourg and the Republic of Tunisia on the avoidance of double taxation and the prevention of tax fraud in the field of income and property taxes.
Tunisia.
Original instrument.
27-03-1996
18-10-1999
Instrument to be amended.
08-07-2014
30-11-2016
78
Convention between the Grand Duchy of Luxembourg and the Republic of Turkey to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Turkey.
Original instrument.
09-06-2003
18-01-2005
Instrument to be amended.
30-09-2009
14-07-2011
79
Convention between the Government of the Grand Duchy of Luxembourg and the Government of Ukraine to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Ukraine.
Original instrument.
06-09-1997
18-04-2017
Instrument to be amended.
30-09-2016
18-04-2017
80
Convention between the Grand Duchy of Luxembourg and the Eastern Republic of Uruguay to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Uruguay.
Original instrument.
10-03-2015
11-01-2017
81
Agreement between the Government of the Grand Duchy of Luxembourg and the Government of the Socialist Republic of Vietnam to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Vietnam.
Original instrument.
04-03-1996
19-05-1998
Article 3. Transparent entities.
Reservations.
Under Article 3.5(f) of the Convention, the Grand Duchy of Luxembourg reserves the right not to apply Article 3.2 to any of its Covered Tax Agreements.
Notification of existing provisions in the conventions included in the list.
Pursuant to Article 3.6 of the Convention, the Grand Duchy of Luxembourg considers that the following conventions contain any of the provisions described in Article 3.4 which are not subject to any of the reservations provided for in Article 3.5(c) to (e). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
10
Belgium.
Article 4.1, second sentence.
22
United States of America.
Article 4.1(b).
71
Sweden.
Article 4.1.
Entities with double residence.
Reservations.
Under Article 4.3(a) of the Convention, the Grand Duchy of Luxembourg reserves the right not to apply any of the provisions of Article 4 to its Covered Tax Agreements by the Convention.
Article 5. Application of methods to eliminate double taxation.
Reservations.
In accordance with Article 5.9 of the Convention, the Grand Duchy of Luxembourg reserves the right, in respect of the Covered Tax Agreements, not to allow the other contracting jurisdictions to apply Option C of that Article.
Number of the agreement listed
Other Contracting Jurisdiction
2
Germany.
4
Saudi Arabia.
6
Austria.
10
Belgium.
13
Bulgaria.
21
Estonia.
24
France.
30
Hungary.
35
Iceland.
43
Liechtenstein.
48
Morocco.
52
Monaco.
55
Panama.
56
The Netherlands.
57
Poland.
60
Slovak Republic.
62
Romania.
64
San Marino.
67
Seychelles.
72
Switzerland.
Notification of choice of optional provisions.
In accordance with Article 5.10 of the Convention, the Grand Duchy of Luxembourg chooses to apply Option A in accordance with Article 5.1.
Notification of existing provisions of listed conventions
For the Jurisdictions that have opted for Option A:
Pursuant to Article 5.10 of the Convention, the Grand Duchy of Luxembourg considers that the following conventions contain one of the provisions described in Article 5.3. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
South Africa.
Article 23(1)(a).
6
Austria.
Article 20.1.
10
Belgium.
Article 23.1.1.
11
Brazil.
Article 24(2)(a).
13
Bulgaria.
Article 23(1)(a).
14
Canada.
Article 23(2)(a).
15
China.
Article 24(2)(a).
16
South Korea.
Article 23(2)(a).
18
Denmark.
Article 23(2)(a).
20
Spain.
Article 24(1)(a).
22
United States of America.
Article 25(2)(a).
23
Finland.
Article 23(2)(a).
24
France.
Article 19.1.
26
Great Britain and Northern Ireland.
Article XXV.2.a).
27
Greece.
Article 23(1)(a).
33
Indonesia.
Article 23(1)(a).
34
Ireland.
Article 23(3)(a).
35
Iceland.
Article 23(2)(a).
37
Italy.
Article 24(1)(a).
38
Japan.
Article 24(1)(a).
46
Malaysia.
Article 25(2)(a).
47
Malta.
Article 23(1)(a).
48
Morocco.
Article 22(1)(a).
49
Mauritius.
Article 24(3)(a).
53
Norway.
Article 23.1.
54
Uzbekistan.
Article 23(1)(a).
56
The Netherlands.
Article 23.3.
58
Portugal.
Article 24(1)(a).
60
Slovak Republic.
Article 23(2)(a).
62
Romania.
Article 25(1)(a).
63
Russia.
Article 23(1)(a).
71
Sweden.
Article 23(1)(a).
72
Switzerland.
Article 23(1)(a).
75
Thailand.
Article 24(3)(a).
76
Trinidad and Tobago.
Article 25(2)(a).
77
Tunisia.
Article 23(2)(a).
78
Turkey.
Article 23(2)(a).
79
Ukraine.
Article 23(2)(a).
81
Vietnam.
Article 24(1)(a).
Article 6. Purpose of the Covered Tax Agreements.
Reservation.
According to Article 6.4 of the Convention, the Grand Duchy of Luxembourg reserves the right not to apply Article 6.1 to those of its tax treaties which already reflect in the Preamble the intention of the contracting courts to eliminate double taxation without creating opportunities for non-taxation or reduced taxation, whether such wording is limited to cases of tax evasion or avoidance (including the practice of seeking the most favourable agreement, which seeks to obtain the benefits provided for in the Covered Tax Agreement by the indirect benefit of residents of third-party jurisdictions) or has wider application. The text to which the reservation refers appears in the preamble to the following tax convention.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
65
Senegal.
The Government of the Grand Duchy of Luxembourg and the Government of the Republic of Senegal, interested in promoting their economic relations and improving their cooperation in tax matters, and looking forward to concluding a convention to eliminate double taxation on income and property taxes without generating opportunities for non-taxation or reduced taxation in cases of tax evasion or fraud (including the practice of seeking the most favourable agreement, which seeks to obtain the benefits provided for in the tax convention for the indirect benefit of residents of third-party jurisdictions) have agreed as follows:
Notification of choice of optional provisions.
Under Article 6.6 of the Convention, the Grand Duchy of Luxembourg chooses to apply Article 6.3.
Notification of the text of the Preamble existing in the conventions included in the list.
Pursuant to Article 6.5 of the Convention, the Grand Duchy of Luxembourg considers that the following conventions do not fall within the scope of a reservation made under Article 6.4 and contain in the Preamble the wording referred to in Article 6.2. The number of the paragraph in which the relevant text of the Preamble is found is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
1
South Africa.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
2
Germany.
Desiring to promote <their economic relations> by removing tax obstacles and to strengthen their cooperation in tax matters.
3
Andorra.
desiring to conclude a convention to avoid double taxation and to prevent tax fraud in the area of income and property taxes,
4
Saudi Arabia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
5
Armenia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
6
Austria.
Desiring to avoid double taxation, as far as possible, with respect to taxes on income and capital,
7
Azerbaijan.
looking forward to concluding a convention to prevent double taxation and to prevent tax fraud in the area of income and property taxes.
8
Bahrain.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
9
Barbados.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
10
Belgium.
desiring to avoid double taxation and to regulate other matters relating to income and property taxes,
11
Brazil.
desiring to conclude a convention to avoid double taxation on income and property taxes,
12
Brunei.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
13
Bulgaria.
"desiring to develop and facilitate their economic relations" and to conclude a convention to prevent double taxation on income and property taxes,
14
Canada.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
15
China.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes;
16
South Korea.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
17
Croatia.
looking forward to concluding a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
18
Denmark.
desiring to conclude a convention to avoid double taxation and to establish rules for mutual administrative assistance in the area of income and property taxes.
19
United Arab Emirates.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
20
Spain.
desiring to conclude a convention to prevent double taxation of income and property taxes and to prevent tax evasion and evasion,
21
Estonia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
22
United States of America.
looking forward to concluding a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
23
Finland.
desiring to conclude a convention to avoid double taxation on income and property taxes,
24
France.
Desiring to avoid double taxation on income and property taxes and to regulate other tax matters,
25
Georgia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
26
Great Britain and Northern Ireland.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes;
27
Greece.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
28
Guernsey.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
29
Hong Kong.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
30
Hungary.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes, and to develop and facilitate their relations.
31
Isle of Man.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
32
India.
Desiring to conclude a convention to avoid double taxation and to prevent tax evasion in the area of income and property taxes and with a view to promoting economic cooperation between the two countries,
33
Indonesia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
34
Ireland.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
35
Iceland.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
36
Israel.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
37
Italy.
desiring to conclude a convention to prevent double taxation of income and property taxes and to prevent tax evasion and evasion,
38
Japan.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and/or other taxes,
39
Jersey.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
40
Kazakhstan.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
41
Laos.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
42
Latvia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
43
Liechtenstein.
Desiring to conclude a convention for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital,
44
Lithuania.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
45
Macedonia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
46
Malaysia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
47
Malta.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
48
Morocco.
desiring to conclude a convention to avoid double taxation and to regulate other matters relating to income and property taxes,
49
Mauritius.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes;
50
Mexico.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
51
Moldova.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
52
Monaco.
desiring to conclude a convention to avoid double taxation and to prevent tax fraud in the area of income and property taxes,
53
Norway.
desiring to avoid double taxation and to prevent tax evasion in the area of income and property taxes.
som ønsker å unngå dobbeltbeskatning og forebygge skatteundragelse med hensyn til skatter av inntekt og formue.
54
Uzbekistan.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
55
Panama.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
56
The Netherlands.
desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,
57
Poland.
looking forward to concluding a convention to avoid double taxation and prevent tax evasion in the area of income and property taxes.
58
Portugal.
looking forward to concluding a convention to avoid double taxation and prevent tax evasion in the area of income and property taxes.
59
Qatar.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
60
Slovak Republic.
desiring to conclude a convention to avoid double taxation and to prevent tax fraud in the area of income and property taxes,
61
Czech Republic.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
62
Romania.
looking forward to concluding a convention to avoid double taxation and prevent tax evasion in the area of income and property taxes.
63
Russia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
64
San Marino.
looking forward to concluding a convention to avoid double taxation on income and property taxes,
66
Serbia.
looking forward to concluding a convention to avoid double taxation on income and property taxes,
67
Seychelles.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
68
Singapore.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
69
Slovenia.
looking forward to concluding a convention to avoid double taxation on income and property taxes,
70
Sri Lanka.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
71
Sweden.
looking forward to concluding a convention to prevent double taxation and to prevent tax fraud in the area of income and property taxes.
72
Switzerland.
desiring to conclude a convention to avoid double taxation on income and property taxes,
73
Tajikistan.
Desiring to develop and strengthen economic, scientific, technical and cultural cooperation between the two States and to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
74
Taiwan.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
75
Thailand.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
76
Trinidad and Tobago.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes, and to promote international trade and investment;
77
Tunisia.
desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,
78
Turkey.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
79
Ukraine.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
80
Uruguay.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
81
Vietnam.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
Notification of conventions included in the list that do not contain the text of the Preamble agreed upon in the Convention.
In accordance with Article 6.6 of the Convention, the Grand Duchy of Luxembourg considers that the following conventions do not contain in their Preamble a reference to its desire to develop its economic relations or to strengthen cooperation in tax matters.
Number of the agreement listed
Other Contracting Jurisdiction
1
South Africa.
3
Andorra.
4
Saudi Arabia.
5
Armenia.
6
Austria.
7
Azerbaijan.
8
Bahrain.
9
Barbados.
10
Belgium.
11
Brazil.
12
Brunei.
14
Canada.
15
China.
16
South Korea.
17
Croatia.
18
Denmark.
19
United Arab Emirates.
20
Spain.
21
Estonia.
22
United States of America.
23
Finland.
24
France.
25
Georgia.
26
Great Britain and Northern Ireland.
27
Greece.
28
Guernsey.
29
Hong Kong.
31
Isle of Man.
33
Indonesia.
34
Ireland.
35
Iceland.
36
Israel.
37
Italy.
38
Japan.
39
Jersey.
40
Kazakhstan.
41
Laos.
42
Latvia.
43
Liechtenstein.
44
Lithuania.
45
Macedonia.
46
Malaysia.
47
Malta.
48
Morocco.
49
Mauritius.
50
Mexico.
51
Moldova.
52
Monaco.
53
Norway.
54
Uzbekistan.
55
Panama.
56
The Netherlands.
57
Poland.
58
Portugal.
59
Qatar.
60
Slovak Republic.
61
Czech Republic.
62
Romania.
63
Russia.
64
San Marino.
66
Serbia.
67
Seychelles.
68
Singapore.
69
Slovenia.
70
Sri Lanka.
71
Sweden.
72
Switzerland.
74
Taiwan.
75
Thailand.
77
Tunisia.
78
Turkey.
80
Uruguay.
81
Vietnam.
Article 7. Measures to prevent the abuse of conventions.
Reservations.
Pursuant to Article 7.15(b) of the Convention, the Grand Duchy of Luxembourg reserves the right not to apply Article 7.1 and 7.4 to its Covered Tax Agreements by the Convention which already contain provisions that prevent the profits arising from the tax convention from being obtained where the main purpose, or one of the main purposes of an agreement or transaction, or persons connected with an agreement or operation, is to obtain such profits. The following Convention contains one of the provisions described in the reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
65
Senegal.
Article 30.2.
Notification of choice of optional provisions.
Under Article 7.17(b) of the Convention, the Grand Duchy of Luxembourg chooses to apply Article 7.4.
Notification of existing provisions of listed conventions
Pursuant to Article 7.17(a) of the Convention, the Grand Duchy of Luxembourg considers that the following conventions contain one of the provisions described in Article 7.2 and are subject to one of the reservations provided for in Article 7.15(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
25
Georgia.
Protocol Article 3.
26
Great Britain.
Article X(3)(d).
32
India.
Articles 29(2) and 29(3)
40
Kazakhstan.
Article 11.9 + Article 12.7.
50
Mexico.
Article 11.8 + Article 12.7.
61
Czech Republic.
Article 27
63
Russia.
Article 29
74
Taiwan.
Article 27
Article 8. Transactions with dividends.
Reservations.
Under Article 8.3(a) of the Convention, the Grand Duchy of Luxembourg reserves the right not to apply any of the provisions of Article 8 to its Covered Tax Agreements by the Convention.
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Reservations.
Under article 9.6 (a) of the Convention, the Grand Duchy of Luxembourg reserves the right not to apply article 9.1 to its Covered Tax Agreements by the Convention.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservations.
Under Article 10.5 (a) of the Convention, the Grand Duchy of Luxembourg reserves the right not to apply any of the provisions of Article 10 to its Covered Tax Agreements by the Convention.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservations.
Under Article 11(3)(a) of the Convention, the Grand Duchy of Luxembourg reserves the right not to apply any of the provisions of Article 11 to its Covered Tax Agreements by the Convention.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Reservation formulated for the purposes of this article.
Under article 12.4 of the Convention, the Grand Duchy of Luxembourg reserves the right not to apply any of the provisions of article 12 to its Covered Tax Agreements by the Convention.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Reservations.
Under article 13.6 (c) of the Convention, the Grand Duchy of Luxembourg reserves the right not to apply article 13.4 to its Covered Tax Agreements by the Convention.
Notification of choice of optional provisions.
In accordance with Article 13.7 of the Convention, the Grand Duchy of Luxembourg chooses to apply Option B of Article 13.1.
Notification of existing provisions in the conventions included in the list.
Pursuant to Article 13.7 of the Convention, the Grand Duchy of Luxembourg considers that the following conventions contain one of the provisions described in Article 13.5(a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
South Africa.
Article 5.4.
2
Germany.
Article 5.4.
3
Andorra.
Article 5.4.
4
Saudi Arabia.
Article 5.4.
5
Armenia.
Article 5.4.
6
Austria.
Article 5.3.
7
Azerbaijan.
Article 5.4.
8
Bahrain.
Article 5.4.
9
Barbados.
Article 5.4.
10
Belgium.
Article 5.3.
11
Brazil.
Article 5.3.
12
Brunei.
Article 5.3.
13
Bulgaria.
Article 5.4.
14
Canada.
Article 5.4.
15
China.
Article 5.4.
16
South Korea.
Article 5.4.
17
Croatia.
Article 5.4.
18
Denmark.
Article 5.4.
19
United Arab Emirates.
Article 5.4.
20
Spain.
Article 5.4.
21
Estonia.
Article 5.5.
22
United States of America.
Article 5.4.
23
Finland.
Article 5.4.
24
France.
Article 2.3.3.
25
Georgia.
Article 5.4.
26
Great Britain and Northern Ireland.
Article V.3.
27
Greece.
Article 5.4.
28
Guernsey.
Article 5.4.
29
Hong Kong.
Article 5.4.
30
Hungary.
Article 5.4.
31
Isle of Man.
Article 5.4.
32
India.
Article 5.4.
33
Indonesia.
Article 5.4.
34
Ireland.
Article 4.3.
35
Iceland.
Article 5.4.
36
Israel.
Article 5.4.
37
Italy.
Article 5.3.
38
Japan.
Article 5.4.
39
Jersey.
Article 5.4.
40
Kazakhstan.
Article 5.4.
41
Laos.
Article 5.4.
42
Latvia.
Article 5.4.
43
Liechtenstein.
Article 5.4.
44
Lithuania.
Article 5.4.
45
Macedonia.
Article 5.4.
46
Malaysia.
Article 5.4.
47
Malta.
Article 5.3.
48
Morocco.
Article 5.3.
49
Mauritius.
Article 5.4.
50
Mexico.
Article 5.4.
51
Moldova.
Article 5.4.
52
Monaco.
Article 5.4.
53
Norway.
Article 5.4.
54
Uzbekistan.
Article 5.4.
55
Panama.
Article 5.5.
56
The Netherlands.
Article 5.3.
57
Poland.
Article 5.4.
58
Portugal.
Article 5.4.
59
Qatar.
Article 5.3.
60
Slovak Republic.
Article 5.3.
61
Czech Republic.
Article 5.4.
62
Romania.
Article 5.4.
63
Russia.
Article 5.4.
64
San Marino.
Article 5.4.
65
Senegal.
Article 5.4.
66
Serbia.
Article 5.4.
67
Seychelles.
Article 5.4.
68
Singapore.
Article 5.4.
69
Slovenia.
Article 5.4.
70
Sri Lanka.
Article 5.4.
71
Sweden.
Article 5.4.
72
Switzerland.
Article 5.4.
73
Tajikistan.
Article 5.4.
74
Taiwan.
Article 5.4.
75
Thailand.
Article 5.3.
76
Trinidad and Tobago.
Article 5.3.
77
Tunisia.
Article 5.3.
78
Turkey.
Article 5.4.
79
Ukraine.
Article 5.4.
80
Uruguay.
Article 5.4.
81
Vietnam.
Article 5.4.
Article 14. Fragmentation of contracts.
Reservations.
Under Article 14(3)(a) of the Convention, the Grand Duchy of Luxembourg reserves the right not to apply any of the provisions of Article 14 to its Covered Tax Agreements by the Convention.
Article 15. Definition of a person closely linked to an undertaking.
Reservation.
Under article 15.2 of the Convention, the Grand Duchy of Luxembourg reserves the right not to apply any of the provisions of article 15 to its Covered Tax Agreements by the Convention for which it has made the reservation provided for in article 12.4, article 13.6 (a) or (c) or article 14.3.
Article 16. Mutual agreement procedure.
Notification of existing provisions in the conventions included in the list.
According to Article 16(6)(a) of the Convention, the Grand Duchy of Luxembourg considers that the following conventions contain one of the provisions described in Article 16(4)(a)(i). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
South Africa.
25.1, first sentence.
2
Germany.
24.1, first sentence.
3
Andorra.
24.1, first sentence.
4
Saudi Arabia.
25.1, first sentence.
5
Armenia.
25.1, first sentence.
6
Austria.
23.1.
7
Azerbaijan.
25.1, first sentence.
8
Bahrain.
24.1, first sentence.
9
Barbados.
26.1, first sentence.
10
Belgium.
25.1, first sentence.
11
Brazil.
25.1.
12
Brunei.
27.1, first sentence.
13
Bulgaria.
25.1, first sentence.
14
Canada.
25.1, first sentence.
15
China.
26.1, first sentence.
16
South Korea.
25.1, first sentence.
17
Croatia.
25.1, first sentence.
18
Denmark.
25.1, first sentence.
19
United Arab Emirates.
25.1, first sentence.
20
Spain.
26.1, first sentence.
21
Estonia.
24.1, first sentence.
22
United States of America.
27.1.
23
Finland.
25.1, first sentence.
24
France.
24.1, first sentence.
25
Georgia.
26.1, first sentence.
26
Great Britain and Northern Ireland.
XXVII.1.
27
Greece.
25.1, first sentence.
28
Guernsey.
24.1, first sentence.
29
Hong Kong.
24.1, first sentence.
30
Hungary.
25.1, first sentence.
31
Isle of Man.
24.1, first sentence.
32
India.
26.1, first sentence.
33
Indonesia.
25.1, first sentence.
34
Ireland.
26.1, first sentence.
35
Iceland.
25.1, first sentence.
36
Israel.
24.1, first sentence.
37
Italy.
26.1, first sentence.
38
Japan.
27.1, first sentence.
39
Jersey.
24.1, first sentence.
40
Kazakhstan.
24.1, first sentence.
41
Laos.
26.1, first sentence.
42
Latvia.
26.1, first sentence.
43
Liechtenstein.
24.1, first sentence.
44
Lithuania.
26.1, first sentence.
45
Macedonia.
24.1, first sentence.
46
Malaysia.
28.1, first sentence.
47
Malta.
25.1, first sentence.
48
Morocco.
24.1, first sentence.
49
Mauritius.
26.1, first sentence.
50
Mexico.
25.1, first sentence.
51
Moldova.
24.1, first sentence.
52
Monaco.
24.1, first sentence.
53
Norway.
25.1.
54
Uzbekistan.
25.1, first sentence.
55
Panama.
25.1, first sentence.
56
The Netherlands.
25.1.
57
Poland.
26.1, first sentence.
58
Portugal.
26.1, first sentence.
59
Qatar.
26.1, first sentence.
60
Slovak Republic.
25.1, first sentence.
61
Czech Republic.
24.1, first sentence.
62
Romania.
27.1, first sentence.
63
Russia.
25.1, first sentence.
64
San Marino.
25.1, first sentence.
65
Senegal.
26.1, first sentence.
66
Serbia.
26.1, first sentence.
67
Seychelles.
24.1, first sentence.
68
Singapore.
25.1, first sentence.
69
Slovenia.
26.1, first sentence.
70
Sri Lanka.
25.1, first sentence.
71
Sweden.
25.1, first sentence.
72
Switzerland.
25.1, first sentence.
73
Tajikistan.
25.1, first sentence.
74
Taiwan.
25.1, first sentence.
75
Thailand.
26.1, first sentence.
76
Trinidad and Tobago.
27.1, first sentence.
77
Tunisia.
25.1, first sentence.
78
Turkey.
25.1, first sentence.
79
Ukraine.
25.1, first sentence.
80
Uruguay.
24.1, first sentence.
81
Vietnam.
26.1, first sentence.
Pursuant to Article 16(6)(b)(i) of the Convention, the Grand Duchy of Luxembourg considers that the following conventions contain a provision determining that cases to which Article 16(1) applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
10
Belgium.
25.1, second sentence.
14
Canada.
25.1, second sentence.
33
Indonesia.
25.1, second sentence.
37
Italy.
26.1, second sentence.
48
Morocco.
24.1, second sentence.
58
Portugal.
26.1, second sentence.
64
San Marino.
25.1, second sentence.
Pursuant to Article 16(6)(b)(ii) of the Convention, the Grand Duchy of Luxembourg considers that the following conventions contain a provision that determines that the time limit for the submission of cases to which Article 16(1) applies is at least three years after the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
South Africa.
25.1, second sentence.
2
Germany.
24.1, second sentence.
3
Andorra.
24.1, second sentence.
4
Saudi Arabia.
25.1, second sentence.
5
Armenia.
25.1, second sentence.
7
Azerbaijan.
25.1, second sentence.
8
Bahrain.
24.1, second sentence.
9
Barbados.
26.1, second sentence.
12
Brunei.
27.1, second sentence.
13
Bulgaria.
25.1, second sentence.
15
China.
26.1, second sentence.
16
South Korea.
25.1, second sentence.
17
Croatia.
25.1, second sentence.
18
Denmark.
25.1, second sentence.
19
United Arab Emirates.
25.1, second sentence.
20
Spain.
26.1, second sentence.
21
Estonia.
24.1, second sentence.
23
Finland.
25.1, second sentence.
25
Georgia.
26.1, second sentence.
27
Greece.
25.1, second sentence.
28
Guernsey.
24.1, second sentence.
29
Hong Kong.
24.1, second sentence.
30
Hungary.
25.1, second sentence.
31
Isle of Man.
24.1, second sentence.
32
India.
26.1, second sentence.
35
Iceland.
25.1, second sentence.
36
Israel.
24.1, second sentence.
38
Japan.
27.1, second sentence.
39
Jersey.
24.1, second sentence.
40
Kazakhstan.
24.1, second sentence.
41
Laos.
26.1, second sentence.
42
Latvia.
26.1, second sentence.
43
Liechtenstein.
24.1, second sentence.
44
Lithuania.
26.1, second sentence.
45
Macedonia.
24.1, second sentence.
46
Malaysia.
28.1, second sentence.
47
Malta.
25.1, second sentence.
49
Mauritius.
26.1, second sentence.
50
Mexico.
25.1, second sentence.
51
Moldova.
24.1, second sentence.
52
Monaco.
24.1, second sentence.
54
Uzbekistan.
25.1, second sentence.
55
Panama.
25.1, second sentence.
57
Poland.
26.1, second sentence.
59
Qatar.
26.1, second sentence.
60
Slovak Republic.
25.1, second sentence.
61
Czech Republic.
24.1, second sentence.
62
Romania.
27.1, second sentence.
63
Russia.
25.1, second sentence.
65
Senegal.
26.1, second sentence.
66
Serbia.
26.1, second sentence.
67
Seychelles.
24.1, second sentence.
68
Singapore.
25.1, second sentence.
69
Slovenia.
26.1, second sentence.
70
Sri Lanka.
25.1, second sentence.
71
Sweden.
25.1, second sentence.
72
Switzerland.
25.1, second sentence.
73
Tajikistan.
25.1, second sentence.
74
Taiwan.
25.1, second sentence.
75
Thailand.
26.1, second sentence.
76
Trinidad and Tobago.
27.1, second sentence.
77
Tunisia.
25.1, second sentence.
78
Turkey.
25.1, second sentence.
79
Ukraine.
25.1, second sentence.
80
Uruguay.
24.1, second sentence.
81
Vietnam.
26.1, second sentence.
Notification of listed conventions that do not contain certain provisions.
According to Article 16(6)(c)(i) of the Convention, the Grand Duchy of Luxembourg considers that the following conventions do not contain any of the provisions described in Article 16(4)(b)(i).
Number of the agreement listed
Other Contracting Jurisdiction
10
Belgium.
24
France.
According to Article 16(6)(c)(ii) of the Convention, the Grand Duchy of Luxembourg considers that the following conventions do not contain any of the provisions described in Article 16(4)(b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
6
Austria.
11
Brazil.
13
Bulgaria.
14
Canada.
24
France.
26
Great Britain and Northern Ireland.
33
Indonesia.
34
Ireland.
37
Italy.
39
Jersey.
48
Morocco.
50
Mexico.
56
The Netherlands.
58
Portugal.
64
San Marino.
72
Switzerland.
75
Thailand.
77
Tunisia.
78
Turkey.
According to Article 16(6)(d)(i) of the Convention, the Grand Duchy of Luxembourg considers that the following conventions do not contain any of the provisions described in Article 16(4)(c)(i).
Number of the agreement listed
Other Contracting Jurisdiction
10
Belgium.
According to Article 16(6)(d)(ii) of the Convention, the Grand Duchy of Luxembourg considers that the following conventions do not contain any of the provisions described in Article 16(4)(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
10
Belgium.
37
Italy.
58
Portugal.
79
Ukraine.
Article 17. Correlative adjustments.
Notification of existing provisions in the conventions included in the list.
According to Article 17.4 of the Convention, the Grand Duchy of Luxembourg considers that the following conventions contain one of the provisions described in Article 17.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
South Africa.
Article 9.2.
2
Germany.
Article 9.2.
3
Andorra.
Article 9.2.
4
Saudi Arabia.
Article 9.2.
5
Armenia.
Article 9.2.
7
Azerbaijan.
Article 9.2.
8
Bahrain.
Article 9.2.
9
Barbados.
Article 9.2.
12
Brunei.
Article 9.2.
13
Bulgaria.
Article 9.2.
14
Canada.
Article 9.2.
15
China.
Article 9.2.
16
South Korea.
Article 9.2.
17
Croatia.
Article 9.2.
18
Denmark.
Article 9.2.
19
United Arab Emirates.
Article 9.2.
21
Estonia.
Article 9.2.
22
United States of America.
Article 9.2.
25
Georgia.
Article 9.2.
26
Great Britain.
Article XXV(3).
27
Greece.
Article 9.2.
28
Guernsey.
Article 9.2.
29
Hong Kong.
Article 9.2.
30
Hungary.
Article 9.2.
31
Isle of Man.
Article 9.2.
32
India.
Article 9.2.
33
Indonesia.
Article 9.2.
35
Iceland.
Article 9.2.
36
Israel.
Article 9.2.
38
Japan.
Article 9.2.
39
Jersey.
Article 9.2.
40
Kazakhstan.
Article 9.2.
41
Laos.
Article 9.2.
42
Latvia.
Article 9.2.
43
Liechtenstein.
Article 9.2.
44
Lithuania.
Article 9.2.
45
Macedonia.
Article 9.2.
46
Malaysia.
Article 9.2.
47
Malta.
Article 9.3.
49
Mauritius.
Article 9.2.
50
Mexico.
Article 9.2.
51
Moldova.
Article 9.2.
52
Monaco.
Article 9.2.
54
Uzbekistan.
Article 9.2.
55
Panama.
Article 9.2.
57
Poland.
Article 9.2.
58
Portugal.
Article 9.2.
60
Slovak Republic.
Article 9.2.
61
Czech Republic.
Article 9.2.
62
Romania.
Article 9.2.
63
Russia.
Article 9.2.
64
San Marino.
Article 9.2.
65
Senegal.
Article 9.2.
66
Serbia.
Article 9.2.
67
Seychelles.
Article 9.2.
68
Singapore.
Article 9.2.
69
Slovenia.
Article 9.2.
70
Sri Lanka.
Article 9.2.
71
Sweden.
Article 9.2.
72
Switzerland.
Article 9.2.
73
Tajikistan.
Article 9.2.
74
Taiwan.
Article 9.2.
76
Trinidad and Tobago.
Article 9.2.
77
Tunisia.
Article 9.2.
78
Turkey.
Article 9.2.
79
Ukraine.
Article 9.2.
80
Uruguay.
Article 9.2.
81
Vietnam.
Article 9.2.
Article 18. Option for the implementation of Part VI.
Notification of choice of optional provisions.
In accordance with article 18 of the Convention, the Grand Duchy of Luxembourg chooses to apply Part VI.
Article 19. Binding and binding arbitration.
Reservations.
Under Article 19.12 of the Convention, the Grand Duchy of Luxembourg reserves the right to apply the following rules to its Covered Tax Agreements by the Convention, without prejudice to the other provisions of Article 19:
(a) Any question not resolved after mutual agreement procedure falling within the scope of arbitration provided for in the Convention shall not be the subject of such arbitration where a court or administrative tribunal of any of the contracting jurisdictions has previously ruled on that question;
(b) if, at any time following the request for arbitration, and before the arbitral commission has issued its decision to the competent authorities of the Contracting Jurisdictions, a court or administrative tribunal of one of the Contracting Jurisdictions decides on the matter, the arbitral proceedings shall be concluded.
Article 23. Type of arbitral proceedings.
Notification of choice of optional provisions.
Under article 23.4 of the Convention, the Grand Duchy of Luxembourg opts to apply article 23.5.
Article 24. Agreement on a different resolution.
Notification of choice of optional provisions.
Under Article 24.1 of the Convention, the Grand Duchy of Luxembourg chooses to apply Article 24.2.
Reservation.
Under Article 24(3) of the Convention, the Grand Duchy of Luxembourg reserves the right not to apply Article 24(2) in relation to its Covered Tax Agreements by Article 23(2).
Article 26. Compatibility.
Reservation.
Pursuant to article 26.4 of the Convention, the Grand Duchy of Luxembourg reserves the right not to apply Part VI in respect of the above-mentioned tax convention, which already provides for the obligation to refer to binding arbitration any unresolved issues arising from mutual agreement procedure. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
72
Switzerland.
Article 25(5).
Notification of existing provisions in the conventions included in the list.
Pursuant to article 26.1 of the Convention, the Grand Duchy of Luxembourg considers that the following conventions do not fall within the scope of any reservation made under article 26.4 and contain a provision making it compulsory to refer to binding arbitration any unresolved issues arising out of mutual agreement procedure. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
2
Germany.
Article 24.5.
21
Estonia.
Article 24.5.
28
Guernsey.
Article 24.5.
29
Hong Kong.
Article 24.5.
31
Isle of Man.
Article 24.5.
39
Jersey.
Article 24.5.
43
Liechtenstein.
Article 24.5.
49
Mauritius.
Article 26(5).
50
Mexico.
Article 9.4, P.
64
San Marino.
Article 25(5).
67
Seychelles.
Article 24.5.
80
Uruguay.
Article 24.5.
Article 36. Date of effect of Part VI.
Reservation.
Pursuant to Article 36.2 of the Convention, the Grand Duchy of Luxembourg reserves the right not to apply Part VI to cases submitted to the competent authority of a Contracting Jurisdiction before the last of the dates on which this Convention enters into force for each of the Contracting Jurisdictions of the Tax Convention covered by the Convention only to the extent that the competent authorities of both Contracting Jurisdictions agree that it shall apply to such specific cases.
Malaysia
Reservations and notifications made by Malaysia at the time of deposit of the instrument of ratification, in accordance with articles 28.5 and 29.1 of the Convention
Article 2. Interpretation of terms.
Notification of conventions covered by the Multilateral Convention.
For the purposes of article 2.1(a)(ii) of the Convention, Malaysia wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/amending instrument
Date of signature
Date of entry into force
1
Convention between the Government of Malaysia and the Government of the Republic of Albania to prevent double taxation and to prevent tax evasion in respect of income taxes.
Albania.
Original.
24.1.1994
21.8.1995
2
Agreement between the Government of Malaysia and the Government of Australia to prevent double taxation and to prevent tax evasion in respect of income taxes.
Australia.
Original.
20.8.1980
26.6.1981
Instrument amending (a).
2.8.1999
27.6.2000
Instrument amending (b).
28.7.2002
23.7.2003
Instrument amending (c).
24.2.2010
08.8.2011
3
Agreement between the Government of Malaysia and the Government of the Republic of Austria to prevent double taxation and to prevent tax evasion of income taxes.
Austria.
Original.
20.9.1989
1.12.1990
4
Agreement between the Government of the Republic of Malaysia and the Government of the State of Bahrain to prevent double taxation and to prevent tax evasion in respect of income taxes.
Bahrain.
Original.
14.6.1999
31.7.2000
Instrument amending (a).
14.10.2010
20.2.2012
5
Agreement between the Government of Malaysia and the Government of the People's Republic of Bangladesh to prevent double taxation and prevent tax evasion in the area of income taxes.
Bangladesh.
Original.
19.4.1983
31.12.1984
6
Agreement between the Government of Malaysia and the Government of Belgium to prevent double taxation and to prevent tax evasion of income taxes.
Belgium.
Original.
24.10.1973
14.8.1975
Instrument amending (a).
25.7.1979
25.7.1979
Instrument amending (b).
18.12.2009
N. p.
7
Convention between Malaysia and Bosnia and Herzegovina to avoid double taxation and prevent tax evasion in the area of income taxes.
Bosnia and Herzegovina.
Original.
21.6.2007
30.7.2012
8
Agreement between the Government of Malaysia and the Government of His Majesty the Sultan and Yang Di-Pertuan of Brunei Darusalam to prevent double taxation and prevent tax evasion of income taxes.
Brunei Darusalam.
Original.
5.8.2009
17.6.2010
9
Agreement between the Government of Malaysia and the Government of Canada to prevent double taxation and prevent tax evasion in the area of income taxes.
Canada.
Original.
16.10.1976
18.12.1980
10
Agreement between Malaysia and the Republic of Chile to prevent double taxation and to prevent tax evasion in relation to income tax [and wealth].
Chile.
Original.
3.9.2004
25.8.2008
11
Agreement between the Government of Malaysia and the Government of the People's Republic of China to prevent double taxation and prevent tax evasion of income taxes.
China.
Original.
23.11.1985
14.9.1986
Instrument amending (a).
5.6.2000
5.6.2000
12
Agreement between the Government of Malaysia and the Government of the Republic of Croatia to prevent double taxation and to prevent tax evasion in respect of income taxes.
Croatia.
Original.
18.2.2002
15.7.2004
13
Agreement between the Government of Malaysia and the Government of the Czech Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Czech Republic.
Original.
8.3.1996
31.3.1997
14
Agreement between the Government of Malaysia and the Government of the Kingdom of Denmark to prevent double taxation and to prevent tax evasion of income taxes.
Denmark.
Original.
4.12.1970
4.6.1971
Instrument amending (a).
3.12.2003
17.1.2005
15
Convention between the Government of Malaysia and the Government of the Arab Republic of Egypt to prevent double taxation and prevent tax evasion in the area of income taxes.
Egypt.
Original.
14.4.1997
9.7.2002
16
Agreement between the Government of Malaysia and the Government of the Republic of Fiji to prevent double taxation and prevent tax evasion in respect of income taxes.
Fiji.
Original.
19.12.1995
30.7.1997
17
Agreement between the Government of Malaysia and the Government of Finland to prevent double taxation and prevent tax evasion in respect of income taxes.
Finland.
Original.
28.3.1984
23.2.1986
18
Agreement between the Government of Malaysia and the Government of the French Republic to prevent double taxation and to prevent tax evasion of income taxes.
France.
Original.
24.4.1975
23.7.1976
Instrument amending (a).
31.1.1991
6.5.1992
Instrument amending (b).
12.11.2009
1.12.2010
19
Agreement between Malaysia and the Federal Republic of Germany to prevent double taxation and prevent tax evasion in the area of income taxes.
Germany.
Original.
23.2.2010
21.10.2010
20
Agreement between the Government of Malaysia and the Government of the Hong Kong Special Administrative Region of the People ' s Republic of China to prevent double taxation and prevent tax evasion of income taxes.
Hong Kong.
Original.
25.4.2012
28.12.2012
21
Agreement between the Government of Malaysia and the Government of the People's Republic of Hungary to prevent double taxation and prevent tax evasion in respect of income taxes.
Hungary.
Original.
22.5.1989
25.12.1992
22
Agreement between the Government of Malaysia and the Government of the Republic of India to prevent double taxation and to prevent tax evasion of income taxes.
India.
Original.
9.5.2012
26.12.2012
23
Agreement between the Government of the Republic of Malaysia and the Government of the Republic of Indonesia to prevent double taxation and to prevent tax evasion in respect of income taxes.
Indonesia.
Original.
12.9.1991
11.8.1992
Instrument amending (a).
12.1.2006
1.7.2010
Instrument amending (b).
20.10.2011
N. p.
24
Agreement between the Government of Malaysia and the Government of the Islamic Republic of Iran to prevent double taxation and prevent tax evasion of income taxes.
Iran.
Original.
11.11.1992
15.4.2005
Instrument amending (a).
22.7.2002
15.4.2005
25
Agreement between the Government of Malaysia and the Government of Ireland to prevent double taxation and to prevent tax evasion of income taxes.
Ireland.
Original.
28.11.1998
11.9.1999
Instrument amending (a).
16.12.2009
15.2.2011
26
Agreement between the Government of Malaysia and the Government of the Italian Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Italy.
Original.
28.1.1984
18.4.1986
27
Agreement between the Government of Malaysia and the Government of Japan to prevent double taxation and prevent tax evasion in the area of income taxes.
Japan.
Original.
19.2.1999
31.12.1999
Instrument amending (a).
10.2.2010
1.12.2010
28
Agreement between the Government of Malaysia and the Government of the Hashemite Kingdom of Jordan to prevent double taxation and to prevent tax evasion of income taxes.
Jordan.
Original.
2.10.1994
29.5.2000
29
Agreement between the Government of Malaysia and the Government of the Republic of Kazakhstan to prevent double taxation and prevent tax evasion in respect of income taxes.
Kazakhstan.
Original.
26.6.2006
20.05.2010
30
Agreement between the Government of Malaysia and the Government of the Republic of Korea to prevent double taxation and prevent tax evasion in respect of income taxes.
Korea.
Original.
20.4.1982
2.1.1983
31
Agreement between the Government of Malaysia and the Government of the State of Kuwait to prevent double taxation and to prevent tax evasion in respect of income taxes and the promotion of economic relations.
Kuwait.
Original.
5.2.2003
29.5.2007
Instrument amending (a).
25.1.2010
N. p.
32
Agreement between the Government of Malaysia and the Government of the Kyrgyz Republic to prevent double taxation and to prevent tax evasion of income taxes.
Kyrgyz Republic.
Original.
17.11.2000
26.12.2006
33
Agreement between the Government of Malaysia and the Government of the Lao People's Democratic Republic to prevent double taxation and to prevent tax evasion of income taxes.
Laos.
Original.
3.06.2010
23.2.2011
34
Agreement between the Government of Malaysia and the Government of the Lebanese Republic to prevent double taxation and prevent tax evasion of income taxes.
Lebanon.
Original.
20.1.2003
10.11.2004
35
Agreement between the Government of Malaysia and the Government of the Grand Duchy of Luxembourg to prevent double taxation and prevent tax evasion of income and property taxes.
Luxembourg.
Original.
21.11.2002
29.12.2004
36
Agreement between the Government of Malaysia and the Government of Malta to prevent double taxation and prevent tax evasion in the area of income taxes.
Malta.
Original.
3.10.1995
1.09.2000
37
Agreement between the Government of Malaysia and the Government of Mauritius to prevent double taxation and prevent tax evasion of income taxes.
Mauritius.
Original.
23.8.1992
19.8.1993
38
Agreement between the Government of Malaysia and the Government of Mongolia to prevent double taxation and prevent tax evasion of income taxes.
Mongolia.
Original.
27.7.1995
7.11.1996
39
Agreement between the Government of Malaysia and the Government of the Kingdom of Morocco to prevent double taxation and to prevent tax evasion of income taxes.
Morocco.
Original.
2.7.2001
29.12.2006
40
Agreement between the Government of Malaysia and the Government of the Union of Myanmar to prevent double taxation and to prevent tax evasion of income taxes.
Myanmar.
Original.
9.3.1998
21.7.2008
41
Agreement between the Government of Malaysia and the Government of the Republic of Namibia to prevent double taxation and prevent tax evasion in respect of income taxes.
Namibia.
Original.
28.7.1998
13.12.2004
42
Agreement between the Republic of Malaysia and the Government of the Kingdom of the Netherlands to prevent double taxation and prevent tax evasion in respect of income taxes.
The Netherlands.
Original.
7.03.1988
2.2.1989
Instrument amending (a).
4.12.1996
5.2.1999
Instrument amending (b).
4.12.2009
19.10.2010
43
Agreement between the Government of Malaysia and the Government of New Zealand to prevent double taxation and prevent tax evasion in the area of income taxes.
New Zealand.
Original.
19.03.1976
2.09.1976
Instrument amending (a).
14.7.1994
1.7.1996
Instrument amending (b).
6.11.2012
12.1.2016
44
Agreement between the Government of Malaysia and the Government of the Kingdom of Norway to prevent double taxation and prevent tax evasion of income taxes.
Norway.
Original.
23.12.1970
9.9.1971
45
Agreement between the Government of Malaysia and the Government of the Islamic Republic of Pakistan to prevent double taxation and to prevent tax evasion of income taxes.
Pakistan.
Original.
29.5.1982
9.11.1982
46
Agreement between the Government of Malaysia and the Government of the Independent State of Papua New Guinea to prevent double taxation and prevent tax evasion in respect of income taxes.
Papua New Guinea.
Original.
20.5.1993
11.6.1999
47
Agreement between the Government of Malaysia and the Government of the Republic of the Philippines to prevent double taxation and prevent tax evasion in respect of income taxes.
Philippines.
Original.
27.4.1982
27.7.1984
48
Agreement between the Government of Malaysia and the Government of the Republic of Poland to prevent double taxation and to prevent tax evasion in respect of income taxes.
Poland.
Original.
8.7.2013
N. p.
49
Agreement between the Government of Malaysia and the Government of the State of Qatar to prevent double taxation and prevent tax evasion in respect of income taxes.
Qatar.
Original.
3.7.2008
28.1.2009
Instrument amending (a).
16.2.2011
18.9.2012
50
Agreement between the Government of Malaysia and the Government of the Socialist Republic of Romania to prevent double taxation and prevent tax evasion in respect of income taxes.
Romania.
Original.
26.11.1982
7.4.1984
51
Agreement between the Government of Malaysia and the Government of the Union of Soviet Socialist Republics to prevent double taxation of income taxes.
Russia.
Original.
31.7.1987
4.7.1988
52
Convention between the Government of Malaysia and the Government of the Republic of San Marino to Prevent Double Taxation and to Prevent Tax Evasion in the Field of Income Tax.
San Marino.
Original.
19.11.2009
28.12.2010
53
Agreement between the Malaysian Council of Ministers and the Government of Saudi Arabia to prevent double taxation and prevent tax evasion in the area of income taxes.
Saudi Arabia.
Original.
31.1.2006
1.07.2007
54
Agreement between the Government of Malaysia and the Government of the Republic of Senegal to prevent double taxation and to prevent tax evasion in respect of income taxes.
Senegal.
Original.
17.2.2010
N. p.
55
Agreement between the Government of the Republic of Malaysia and the Government of the Republic of Seychelles to prevent double taxation and prevent tax evasion in respect of income taxes.
Seychelles.
Original.
3.12.2003
10.7.2006
Instrument amending (a).
22.12.2009
N. p.
56
Agreement between the Government of Malaysia and the Government of the Republic of Singapore to prevent double taxation and prevent tax evasion in respect of income taxes.
Singapore.
Original.
5.10.2004
13.2.2006
57
Agreement between the Government of Malaysia and the Government of the Slovak Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Slovak Republic.
Original.
25.5.2015
11.4.2016
58
Agreement between the Government of Malaysia and the Government of the Republic of South Africa to prevent double taxation and to prevent tax evasion in respect of income taxes.
South Africa.
Original.
26.7.2005
6.07.2006
Instrument amending (a).
5.4.2011
6.3-2012
59
Agreement between Malaysia and the Kingdom of Spain to prevent double taxation and prevent tax evasion in the area of income taxes.
Spain.
Original.
24.5-2006
28-12-2007
60
Agreement between the Government of Malaysia and the Government of the Democratic Socialist Republic of Sri Lanka to prevent double taxation and prevent tax evasion in respect of income taxes.
Sri Lanka.
Original.
16.9-1997
13.8-1998
61
Agreement between the Government of Malaysia and the Government of Sudan to prevent double taxation and prevent tax evasion in the area of income taxes.
Sudan.
Original.
7-10-1993
18-12-2002
62
Agreement between the Government of Malaysia and the Government of the Kingdom of Sweden to prevent double taxation and to prevent tax evasion of income taxes.
Sweden.
Original.
12.3-2002
28.1-2005
63
Agreement between the Government of Malaysia and the Federal Council of the Swiss Confederation to prevent double taxation and prevent tax evasion of income taxes.
Switzerland.
Original.
30-12-1974
12-11-1975
64
Agreement between the Government of Malaysia and the Government of the Syrian Arab Republic to prevent double taxation and prevent tax evasion of income taxes.
Syria.
Original.
26.2-2007
31.8-2007
65
Agreement between the Government of Malaysia and the Government of the Kingdom of Thailand to prevent double taxation and prevent tax evasion of income taxes.
Thailand.
Original.
29.3-1982
2.2-1983
Instrument amending (a).
10.2-1995
11.6-1996
66
Agreement between the Government of Malaysia and the Government of the Republic of Turkey to prevent double taxation and to prevent tax evasion of income taxes.
Turkey.
Original.
27.9-1994
28.1-1997
Instrument amending (a).
17.2.2010
25.12.2013
67
Agreement between the Government of Malaysia and the Government of Turkmenistan to prevent double taxation and prevent tax evasion in the area of income taxes.
Turkmenistan.
Original.
19.11.2008
6.10.2009
68
Agreement between the Government of Malaysia and the Government of the United Arab Emirates to prevent double taxation and prevent tax evasion in the area of income taxes.
United Arab Emirates.
Original.
28.11.1995
18.9.1996
69
Agreement between the Government of Malaysia and the Government of the United Kingdom of Great Britain and Northern Ireland to prevent double taxation and prevent tax evasion of income taxes.
United Kingdom.
Original.
10.12.1996
8.7.1998
Instrument amending (a).
22.9.2009
28.12.2010
70
Agreement between the Government of Malaysia and the Government of the Republic of Uzbekistan to prevent double taxation and prevent tax evasion in respect of income and profits taxes.
Uzbekistan.
Original.
6.10.1997
10.8.1999
71
Agreement between the Government of Malaysia and the Government of the Bolivarian Republic of Venezuela to avoid double taxation and prevent tax evasion in the area of income tax.
Venezuela.
Original.
28.8.2006
8.1.2008
72
Agreement between the Government of Malaysia and the Government of the Socialist Republic of Vietnam to prevent double taxation and prevent tax evasion in respect of income taxes.
Vietnam.
Original.
7.9.1995
13.8.1996
73
Agreement between the Government of Malaysia and the Government of the Republic of Zimbabwe to prevent double taxation and prevent tax evasion in respect of income taxes.
Zimbabwe.
Original.
28.4.1994
8.8.1996
Article 3. Transparent entities.
Reservation.
Under article 3.5.f of the Convention, Malaysia reserves the right not to apply article 3.2 to its Covered Tax Agreements.
Article 4. Entities with double residence.
Reservation.
Under article 4.3 (a) of the Convention, Malaysia reserves the right not to apply any of the provisions of article 4 to its Covered Tax Agreements.
Article 5. Application of methods to eliminate double taxation.
Reservation.
Under article 5.8 of the Convention, Malaysia reserves the right not to apply any of the provisions of article 5 in respect of its Covered Tax Agreements.
Article 6. Purpose of the Covered Tax Agreements.
Notification of the text of the Preamble existing in the conventions included in the list.
For the purposes of article 6.5 of the Convention, Malaysia considers that the following conventions do not fall within the scope of any reservation made under article 6.4 and contain in the Preamble the wording referred to in article 6.2. The text of the relevant paragraph is reproduced below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
1
Albania.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
2
Australia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
3
Austria.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
4
Bahrain.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
5
Bangladesh.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
6
Belgium.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
7
Bosnia and Herzegovina.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
8
Brunei Darusalam.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
9
Canada.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
10
Chile.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in relation to income taxes,'.
11
China.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
12
Croatia.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
13
Czech Republic.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
14
Denmark.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
15
Egypt.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion on income and profits,'.
16
Fiji.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
17
Finland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
19
Germany.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
20
Hong Kong.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
21
Hungary.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and to further develop and facilitate their economic relations'.
22
India.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and to promote economic cooperation between the two countries'.
23
Indonesia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
24
Iran.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
25
Ireland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
26
Italy.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
27
Japan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
28
Jordan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
29
Kazakhstan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
30
Korea.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
31
Kuwait.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and to promote economic relations'.
32
Kyrgyz Republic.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
33
Laos.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
34
Lebanon.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
35
Luxembourg.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
36
Malta.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
37
Mauritius.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
38
Mongolia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
39
Morocco.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
40
Myanmar.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
41
Namibia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
42
The Netherlands.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
43
New Zealand.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
44
Norway.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
45
Pakistan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
46
Papua New Guinea.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
47
Philippines.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
48
Poland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
49
Qatar.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
50
Romania.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, and with a view to promoting and strengthening economic relations between the two countries'.
51
Russia.
'Wishing to conclude a convention to prevent double taxation on income taxes and to promote economic cooperation between the two countries'.
52
San Marino.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
53
Saudi Arabia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
54
Senegal.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
55
Seychelles.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
56
Singapore.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
57
Slovak Republic.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
58
South Africa.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
59
Spain.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in relation to income tax,'.
60
Sri Lanka.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
61
Sudan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
62
Sweden.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
63
Switzerland.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
64
Syria.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
65
Thailand.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
66
Turkey.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
67
Turkmenistan.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and to promote economic development between the two countries."
68
United Arab Emirates.
"Wishing to promote and strengthen their economic relations by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes."
69
United Kingdom.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
70
Uzbekistan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion on income and profits,'.
71
Venezuela.
‘Desiring to conclude an agreement to avoid double taxation and to prevent tax evasion in the area of income tax,’.
72
Vietnam.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
73
Zimbabwe.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
Article 7. Prevent the misuse of conventions.
Notification.
For the purposes of article 7.17 (a) of the Convention, Malaysia considers that the following conventions are not subject to any reservation under article 7.15 (b) and contain provisions of those described in article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
10
Chile.
Articles 10.6, 11.7 and 12.7.
22
India.
Articles 28(2) and 28(3)
29
Kazakhstan.
Articles 11.8 and 12.7.
46
Papua New Guinea.
Article 11.10.
48
Poland.
Articles 10.6, 11.8, 12.7 and 13.7.
69
United Kingdom.
Articles 10.6, 11.7 and 12.7.
Article 8. Transactions with dividends.
Reservation.
Under article 8.3 (a) of the Convention, Malaysia reserves the right not to apply any of the provisions of article 8 to its Covered Tax Agreements.
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Reservation.
For the purposes of article 9.6 (a) of the Convention, Malaysia reserves the right not to apply article 9.1 to its Covered Tax Agreements.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservation.
Under article 10.5 (a) of the Convention, Malaysia reserves the right not to apply any of the provisions of article 10 to its Covered Tax Agreements.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Under article 11(3)(a) of the Convention, Malaysia reserves the right not to apply any of the provisions of article 11 to its Covered Tax Agreements.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Notification of existing provisions in the conventions included in the list.
For the purposes of Article 12.5 of the Convention, Malaysia considers that the following conventions contain provisions of those described in Article 12(3)(a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 5.5(a)
2
Australia.
Article 5.5(a)
3
Austria.
Article 5.6(a)
4
Bahrain.
Article 5.5
5
Bangladesh.
Article 5.5(a)
6
Belgium.
Article V.5(a)
7
Bosnia and Herzegovina.
Article 5.6(a)
8
Brunei Darusalam.
Article 5.5(a)
9
Canada.
Article 5.5(a)
10
Chile.
Article 5.5(a)
11
China.
Article 5.5
12
Croatia.
Article 5.5
13
Czech Republic.
Article 5.4
14
Denmark.
Article V.5(a)
15
Egypt.
Article 5.5
16
Fiji.
Article 5.5(a)
17
Finland.
Article 5.6(a)
18
France.
Article 5.5(a)
19
Germany.
Article 5.6(a)
20
Hong Kong.
Article 5.5(a)
21
Hungary.
Article 5.5(a)
22
India.
Article 5.5(a)
23
Indonesia.
Article 5.5(a)
24
Iran.
Article 5.5(a)
25
Ireland.
Article 5.6(a)
26
Italy.
Article 5.5(a)
27
Japan.
Article 5.5(a)
28
Jordan.
Article 5.5(a)
29
Kazakhstan.
Article 5.5
30
Korea.
Article 5.6
31
Kuwait.
Article 5.5(a)
32
Kyrgyz Republic.
Article 5.6(a)
33
Laos.
Article 5.6(a)
34
Lebanon.
Article 5.7(a)
35
Luxembourg.
Article 5.6(a)
36
Malta.
Article 5.5(a)
37
Mauritius.
Article 5.4(a)
38
Mongolia.
Article 5.5(a)
39
Morocco.
Article 5.4
40
Myanmar.
Article 5.4(a)
41
Namibia.
Article 5.4(a)
42
The Netherlands.
Article 5.5(a)
43
New Zealand.
Article 4.5(a)
44
Norway.
Article II(1)(l)(v)(aa)
45
Pakistan.
Article 5.5(a)
46
Papua New Guinea.
Article 5.5(a)
47
Philippines.
Article 5.5(a)
48
Poland.
Article 5.5
49
Qatar.
Article 5.4(a)
50
Romania.
Article 5.5(a)
51
Russia.
Article 5.5(a)
52
San Marino.
Article 5.6(a)
53
Saudi Arabia.
Article 5.5(a)
54
Senegal.
Article 5.6(a)
55
Seychelles.
Article 5.5(a)
56
Singapore.
Article 5.5(a)
57
Slovak Republic.
Article 5.6(a)
58
South Africa.
Article 5.5(a)
59
Spain.
Article 5.6(a)
60
Sri Lanka.
Article 5.5(a)
61
Sudan.
Article 5.5(a)
62
Sweden.
Article 5.6(a)
63
Switzerland.
Article 5.5(a)
64
Syria.
Article 5.5(a)
65
Thailand.
Article 5.5(a)
66
Turkey.
Article 5.4
67
Turkmenistan.
Article 5.5(a)
68
United Arab Emirates.
Article 5.5(a)
69
United Kingdom.
Article 5.5(a)
70
Uzbekistan.
Article 5.5(a)
71
Venezuela.
Article 5.6(i)
72
Vietnam.
Article 5.6(a)
73
Zimbabwe.
Article 5.5(a)
For the purposes of Article 12.6 of the Convention, Malaysia considers that the following conventions contain provisions of those described in Article 12(3)(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 5.6
2
Australia.
Article 5.6
3
Austria.
Article 5.7
4
Bahrain.
Article 5.6
5
Bangladesh.
Article 5.6
6
Belgium.
Article V.6
7
Bosnia and Herzegovina.
Article 5.7
8
Brunei Darusalam.
Article 5.6
9
Canada.
Article 5.6
10
Chile.
Article 5.7
11
China.
Article 5.6
12
Croatia.
Article 5.6
13
Czech Republic.
Article 5.5
14
Denmark.
Article V.6
15
Egypt.
Article 5.7
16
Fiji.
Article 5.6
17
Finland.
Article 5.7
18
France.
Article 5.6
19
Germany.
Article 5.7
20
Hong Kong.
Article 5.6
21
Hungary.
Article 5.6
22
India.
Article 5.7
23
Indonesia.
Article 5.6
24
Iran.
Article 5.6
25
Ireland.
Article 5.7
26
Italy.
Article 5.6
27
Japan.
Article 5.6
28
Jordan.
Article 5.6
29
Kazakhstan.
Article 5.6
30
Korea.
Article 5.7
31
Kuwait.
Article 5.6
32
Kyrgyz Republic.
Article 5.7
33
Laos.
Article 5.7
34
Lebanon.
Article 5(8)
35
Luxembourg.
Article 5.7
36
Malta.
Article 5.6
37
Mauritius.
Article 5.5
38
Mongolia.
Article 5.6
39
Morocco.
Article 5.5
40
Myanmar.
Article 5.6
41
Namibia.
Article 5.5
42
The Netherlands.
Article 5.6
43
New Zealand.
Article 4.6
44
Norway.
Article II.1.l.vi)
45
Pakistan.
Article 5.6
46
Papua New Guinea.
Article 5.6
47
Philippines.
Article 5.6
48
Poland.
Article 5.6
49
Qatar.
Article 5.5
50
Romania.
Article 5.6
51
Russia.
Article 5.6
52
San Marino.
Article 5.7
53
Saudi Arabia.
Article 5.6
54
Senegal.
Article 5(8)
55
Seychelles.
Article 5.6
56
Singapore.
Article 5.6
57
Slovak Republic.
Article 5.7
58
South Africa.
Article 5.6
59
Spain.
Article 5.7
60
Sri Lanka.
Article 5.7
61
Sudan.
Article 5.6
62
Sweden.
Article 5.7
63
Switzerland.
Article 5.6
64
Syria.
Article 5.6
65
Thailand.
Article 5.6
66
Turkey.
Article 5.5
67
Turkmenistan.
Article 5.7
68
United Arab Emirates.
Article 5.6
69
United Kingdom.
Article 5.6
70
Uzbekistan.
Article 5.6
71
Venezuela.
Article 5.7
72
Vietnam.
Article 5.7
73
Zimbabwe.
Article 5.6
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Notification of choice of optional provisions.
For the purposes of Article 13.7 of the Convention, Malaysia opts, in accordance with Article 13.1, to apply Option A.
Notification of existing provisions in the conventions included in the list.
For the purposes of article 13.7 of the Convention, Malaysia considers that the following conventions contain provisions of those described in article 13.5 (a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 5.3
2
Australia.
Article 5.3
3
Austria.
Article 5.4
4
Bahrain.
Article 5.3
5
Bangladesh.
Article 5.3
6
Belgium.
Article V.3
7
Bosnia and Herzegovina.
Article 5.5
8
Brunei Darusalam.
Article 5.4
9
Canada.
Article 5.3
10
Chile.
Article 5.4
11
China.
Article 5.4
12
Croatia.
Article 5.4
13
Czech Republic.
Article 5.3
14
Denmark.
Article V.3
15
Egypt.
Article 5.4
16
Fiji.
Article 5.3
17
Finland.
Article 5.4
18
France.
Article 5.3
19
Germany.
Article 5.4
20
Hong Kong.
Article 5.4
21
Hungary.
Article 5.3
22
India.
Article 5.4
23
Indonesia.
Article 5.3
24
Iran.
Article 5.3
25
Ireland.
Article 5.4
26
Italy.
Article 5.3
27
Japan.
Article 5.4
28
Jordan.
Article 5.3
29
Kazakhstan.
Article 5.4
30
Korea.
Article 5.4
31
Kuwait.
Article 5.3
32
Kyrgyz Republic.
Article 5.4
33
Laos.
Article 5.4
34
Lebanon.
Article 5.6
35
Luxembourg.
Article 5.4
36
Malta.
Article 5.3
37
Mauritius.
Article 5.3
38
Mongolia.
Article 5.3
39
Morocco.
Article 5.3
40
Myanmar.
Article 5.3
41
Namibia.
Article 5.3
42
The Netherlands.
Article 5.4
43
New Zealand.
Article 4.3
44
Norway.
Article II(1)(l)(iii)
45
Pakistan.
Article 5.3
46
Papua New Guinea.
Article 5.4
47
Philippines.
Article 5.3
48
Poland.
Article 5.4
49
Qatar.
Article 5.3
50
Romania.
Article 5.3
51
Russia.
Article 5.3
52
San Marino.
Article 5.5
53
Saudi Arabia.
Article 5.4
54
Senegal.
Article 5.5
55
Seychelles.
Article 5.4
56
Singapore.
Article 5.3
57
Slovak Republic.
Article 5.5
58
South Africa.
Article 5.4
59
Spain.
Article 5.5
60
Sri Lanka.
Article 5.4
61
Sudan.
Article 5.3
62
Sweden.
Article 5.4
63
Switzerland.
Article 5.3
64
Syria.
Article 5.4
65
Thailand.
Article 5.3
66
Turkey.
Article 5.3
67
Turkmenistan.
Article 5.4
68
United Arab Emirates.
Article 5.4
69
United Kingdom.
Article 5.3
70
Uzbekistan.
Article 5.3
71
Venezuela.
Article 5.5
72
Vietnam.
Article 5.4
73
Zimbabwe.
Article 5.3
Article 14. Fragmentation of contracts.
Reservation.
Under article 14(3)(a) of the Convention, Malaysia reserves the right not to apply any of the provisions of article 14 to its Covered Tax Agreements.
Article 16. Mutual agreement procedure.
Notification of existing provisions in the conventions included in the list.
For the purposes of article 16.6 (a) of the Convention, Malaysia considers that the following conventions contain provisions as described in article 16.4 (a) (i). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 26(1), first sentence.
2
Australia.
Article 24(1), first sentence.
3
Austria.
Article 24(1), first sentence.
4
Bahrain.
Article 27(1), first sentence.
5
Bangladesh.
Article 25(1), first sentence.
6
Belgium.
Article XXV.1, first sentence.
7
Bosnia and Herzegovina.
Article 25(1), first sentence.
8
Brunei Darusalam.
Article 25(1), first sentence.
9
Canada.
Article 26(1), first sentence.
10
Chile.
Article 24(1), first sentence.
11
China.
Article 25(1), first sentence.
12
Croatia.
Article 25(1), first sentence.
13
Czech Republic.
Article 26.1.
14
Denmark.
Article XXIV.1).
15
Egypt.
Article 25(1), first sentence.
16
Fiji.
Article 26(1), first sentence.
17
Finland.
Article 23(1), first sentence.
18
France.
Article 25.1.
19
Germany.
Article 25(1), first sentence.
20
Hong Kong.
Article 25(1), first sentence.
21
Hungary.
Article 25(1), first sentence.
22
India.
Article 26(1), first sentence.
23
Indonesia.
Article 24(1), first sentence.
24
Iran.
Article 25(1), first sentence.
25
Ireland.
Article 26(1), first sentence.
26
Italy.
Article 25.1.
27
Japan.
Article 24(1), first sentence.
28
Jordan.
Article 26(1), first sentence.
29
Kazakhstan.
Article 25(1), first sentence.
30
Korea.
Article 25(1), first sentence.
31
Kuwait.
Article 25(1), first sentence.
32
Kyrgyz Republic.
Article 27(1), first sentence.
33
Laos.
Article 25(1), first sentence.
34
Lebanon.
Article 24(1), first sentence.
35
Luxembourg.
Article 28(1), first sentence.
36
Malta.
Article 26(1), first sentence.
37
Mauritius.
Article 23(1), first sentence.
38
Mongolia.
Article 26(1), first sentence.
39
Morocco.
Article 26(1), first sentence.
40
Myanmar.
Article 27(1), first sentence.
41
Namibia.
Article 25(1), first sentence.
42
The Netherlands.
Article 25(1), first sentence.
43
New Zealand.
Article 21.1.
44
Norway.
Article XXIII.1.
45
Pakistan.
Article 26(1), first sentence.
46
Papua New Guinea.
Article 26(1), first sentence.
47
Philippines.
Article 24(1), first sentence.
48
Poland.
Article 25(1), first sentence.
49
Qatar.
Article 26(1), first sentence.
50
Romania.
Article 25.1.
51
Russia.
Article 23(1), first sentence.
52
San Marino.
Article 26(1), first sentence.
53
Saudi Arabia.
Article 24(1), first sentence.
54
Senegal.
Article 25(1), first sentence.
55
Seychelles.
Article 25(1), first sentence.
56
Singapore.
Article 25(1), first sentence.
57
Slovak Republic.
Article 25(1), first sentence.
58
South Africa.
Article 25(1), first sentence.
59
Spain.
Article 24(1), first sentence.
60
Sri Lanka.
Article 25(1), first sentence.
61
Sudan.
Article 25(1), first sentence.
62
Sweden.
Article 25(1), first sentence.
63
Switzerland.
Article 23.1.
64
Syria.
Article 26(1), first sentence.
65
Thailand.
Article 25.1.
66
Turkey.
Article 24.1.
67
Turkmenistan.
Article 24(1), first sentence.
68
United Arab Emirates.
Article 25(1), first sentence.
69
United Kingdom.
Article 27.1.
70
Uzbekistan.
Article 24(1), first sentence.
71
Venezuela.
Article 26(1), first sentence.
72
Vietnam.
Article 26(1), first sentence.
73
Zimbabwe.
Article 26(1), first sentence.
For the purposes of article 16.6(b)(i) of the Convention, Malaysia considers that the following conventions contain a provision whereby cases to which the first sentence of article 16.1 applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
2
Australia.
Article 24(1), second sentence.
6
Belgium.
Article XXV.1, second sentence.
9
Canada.
Article 26(1), second sentence.
17
Finland.
Article 23(1), second sentence.
42
The Netherlands.
Article 25(1), second sentence.
45
Pakistan.
Article 26(1), second sentence.
49
Qatar.
Article 26(1), second sentence.
For the purposes of article 16.6(b)(ii) of the Convention, Malaysia considers that the following conventions contain a provision whereby the cases to which the first sentence of article 16.1 applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 26(1), second sentence.
3
Austria.
Article 24(1), second sentence.
5
Bahrain.
Article 27(1), second sentence.
5
Bangladesh.
Article 25(1), second sentence.
7
Bosnia and Herzegovina.
Article 25(1), second sentence.
8
Brunei Darusalam.
Article 25(1), second sentence.
10
Chile.
Article 24(1), second sentence.
11
China.
Article 25(1), second sentence.
12.
Croatia.
Article 25(1), second sentence.
15
Egypt.
Article 25(1), second sentence.
16
Fiji.
Article 26(1), second sentence.
19
Germany.
Article 25(1), second sentence.
20
Hong Kong.
Article 25(1), second sentence.
21
Hungary.
Article 25(1), second sentence.
22
India.
Article 26(1), second sentence.
23
Indonesia.
Article 24(1), second sentence.
24
Iran.
Article 25(1), second sentence.
25
Ireland.
Article 26(1), second sentence.
27
Japan.
Article 24(1), second sentence.
28
Jordan.
Article 26(1), second sentence.
29
Kazakhstan.
Article 25(1), second sentence.
30
Korea.
Article 25(1), second sentence.
31
Kuwait.
Article 25(1), second sentence.
32
Kyrgyz Republic.
Article 27(1), second sentence.
33
Laos.
Article 25(1), second sentence.
34
Lebanon.
Article 24(1), second sentence.
35
Luxembourg.
Article 28(1), second sentence.
36
Malta.
Article 26(1), second sentence.
37
Mauritius.
Article 23(1), second sentence.
38
Mongolia.
Article 26(1), second sentence.
39
Morocco.
Article 26(1), second sentence.
40
Myanmar.
Article 27(1), second sentence.
41
Namibia.
Article 25(1), second sentence.
46
Papua New Guinea.
Article 26(1), second sentence.
47
Philippines.
Article 24(1), second sentence.
48
Poland.
Article 25(1), second sentence.
51
Russia.
Article 23(1), second sentence.
52
San Marino.
Article 26(1), second sentence.
53
Saudi Arabia.
Article 24(1), second sentence.
54
Senegal.
Article 25(1), second sentence.
55
Seychelles.
Article 25(1), second sentence.
56
Singapore.
Article 25(1), second sentence.
57
Slovak Republic.
Article 25(1), second sentence.
58
South Africa.
Article 25(1), second sentence.
59
Spain.
Article 24(1), second sentence.
60
Sri Lanka.
Article 25(1), second sentence.
61
Sudan.
Article 25(1), second sentence.
62
Sweden.
Article 25(1), second sentence.
64
Syria.
Article 26(1), second sentence.
67
Turkmenistan.
Article 24(1), second sentence.
68
United Arab Emirates.
Article 25(1), second sentence.
70
Uzbekistan.
Article 24(1), second sentence.
71
Venezuela.
Article 26(1), second sentence.
72
Vietnam.
Article 26(1), second sentence.
73
Zimbabwe.
Article 26(1), second sentence.
Notification of listed conventions that do not contain certain provisions.
For the purposes of article 16.6(c)(i) of the Convention, Malaysia considers that the following conventions do not contain provisions of those described in article 16.4(b)(i).
Number of the agreement listed
Other Contracting Jurisdiction
6
Belgium.
For the purposes of article 16.6(c)(ii) of the Convention, Malaysia considers that the following conventions do not contain provisions as described in article 16.4(b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
1
Albania.
2
Australia.
3
Austria.
4
Bahrain.
6
Belgium.
8
Brunei Darusalam.
9
Canada.
10
Chile.
11
China.
12
Croatia.
13
Czech Republic.
14
Denmark.
15
Egypt.
16
Fiji.
18
France.
23
Indonesia.
24
Iran.
26
Italy.
28
Jordan.
29
Kazakhstan.
30
Korea.
37
Mauritius.
38
Mongolia.
39
Morocco.
40
Myanmar.
42
The Netherlands.
42
New Zealand.
44
Norway.
45
Pakistan.
46
Papua New Guinea.
47
Philippines.
49
Qatar.
50
Romania.
51
Russia.
52
San Marino.
55
Seychelles.
56
Singapore.
61
Sudan.
63
Switzerland.
64
Syria.
65
Thailand.
66
Turkey.
68
United Arab Emirates.
69
United Kingdom.
70
Uzbekistan.
72
Vietnam.
73
Zimbabwe.
For the purposes of article 16.6(d)(i) of the Convention, Malaysia considers that the following conventions do not contain provisions of those described in article 16.4(c)(i).
Number of the agreement listed
Other Contracting Jurisdiction
6
Belgium.
14
Denmark.
18
France.
44
Norway.
For the purposes of article 16.6(d)(ii) of the Convention, Malaysia considers that the following conventions do not contain provisions of those described in article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
2
Australia.
6
Belgium.
9
Canada.
10
Chile.
14
Denmark.
26
Italy.
44
Norway.
45
Pakistan.
46
Papua New Guinea.
50
Romania.
69
United Kingdom.
Article 17. Correlative adjustments.
Reservation.
Under article 17(3)(a) of the Convention, Malaysia reserves the right not to apply any of the provisions of article 17 to its Covered Tax Agreements which already contain provisions of those described in article 17.2. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
2
Australia.
Article 9.3
6
Belgium.
Article IX(2)
10
Chile.
Article 9.2
12
Croatia.
Article 9.2
19
Germany.
Article 9.2
20
Hong Kong.
Article 9.2
25
Ireland.
Article 9.2
27
Japan.
Article 9.2
32
Kyrgyz Republic.
Article 9.2
33
Laos.
Article 9.2
34
Lebanon.
Article 9.2
35
Luxembourg.
Article 9.2
48
Poland.
Article 9.2
52
San Marino.
Article 9.2
53
Saudi Arabia.
Article 9.2
54
Senegal.
Article 9.2
55
Seychelles.
Article 9.2
56
Singapore.
Article 9.2
57
Slovak Republic.
Article 9.2
59
Spain.
Article 9.2
62
Sweden.
Article 9.2
64
Syria.
Article 9.2
67
Turkmenistan.
Article 9.2
69
United Kingdom.
Article 9.2
71
Venezuela.
Article 9.2
Article 35. Date of effect.
Notification of choice of optional provisions.
Reservation.
Under Article 35.6 of the Convention, Malaysia reserves the right not to apply any of the provisions of article 35.4 to its Covered Tax Agreements.
Malta
Reservations and notifications made by Malta at the time of deposit of the instrument of ratification, acceptance or approval pursuant to articles 28.6 and 29.3 of the Convention
Article 2. Interpretation of terms.
Notifications.
Conventions covered by the Multilateral Convention.
In accordance with Article 2.1(a)(ii) of the Convention, Malta wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/ Instrument amending
Date of signature
Date of entry into force
1
Agreement between the Government of Malta and the Government of the Republic of Albania to prevent double taxation and prevent tax evasion in the area of income taxes.
Albania.
Original.
02-05-2000
23-11-2000
2
Agreement between the Government of the Republic of Malta and the Government of the Principality of Andorra to prevent double taxation and to prevent tax evasion in respect of income taxes.
Andorra.
Original.
20-09-2016
27-09-2017
3
Convention between Malta and Australia to prevent double taxation and to prevent tax evasion of income taxes.
Australia.
Original.
09-05-1984
20-05-1985
4
Convention between the Republic of Malta and the Republic of Austria on the avoidance of double taxation on income and property taxes.
Austria.
Original.
29-05-1978
13-07-1979
5
Convention between the Government of the Republic of Malta and the Government of the Republic of Azerbaijan to prevent double taxation and to prevent tax evasion in respect of income taxes.
Azerbaijan.
Original.
29-04-2016
27-12-2016
6
Agreement between the Government of Malta and the Government of the Kingdom of Bahrain to prevent double taxation and prevent tax evasion in respect of income taxes.
Bahrain.
Original.
12-04-2010
28-02-2012
7
Convention between Malta and Barbados to prevent double taxation and prevent tax evasion in the area of income taxes.
Barbados.
Original.
05-12-2001
19-06-2002
Instrument to be amended.
25-09-2013
30-04-2014
8
Convention between the State of Malta and the Kingdom of Belgium to prevent double taxation and to prevent tax evasion.
Belgium.
Original.
28-06-1974
03-01-1975
Instrument amending (a).
23-06-1993
17-10-2002
Instrument amending (b).
19-01-2010
N. p.
9
Convention between the Republic of Malta and Canada to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Canada.
Original.
25-07-1986
20-05-1987
10
Convention between the Government of Malta and the Government of the People's Republic of China to Prevent Tax Evasion in the Field of Income Tax.
China.
Original.
23-10-2010
25-08-2011
11
Convention between the Republic of Malta and the Republic of Croatia on the avoidance of double taxation on income taxes.
Croatia.
Original.
21-10-1998
22-08-1999
12
Abolition of double taxation (in respect of income taxes) (Kingdom of the Netherlands) in respect of Curacao.
Curacao.
Original.
18-11-2015
N. p.
13
Convention between the Government of Malta and the Government of the Republic of Cyprus to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Cyprus.
Original.
22-10-1993
11-08-1994
14
Convention between Malta and the Czech Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Czech Republic.
Original.
21-06-1996
06-06-1997
15
Agreement between the Government of the Republic of Malta and the Government of the Kingdom of Denmark to prevent double taxation and prevent tax evasion in the area of income taxes.
Denmark.
Original.
13-07-1998
28-12-1998
16
Convention between the Republic of Malta and the Arab Republic of Egypt to prevent double taxation and to prevent tax evasion in the area of income taxes.
Egypt.
Original.
20-02-1999
07-04-2001
17
Agreement between the Government of Malta and the Government of the Republic of Estonia to prevent double taxation and to prevent tax evasion in the area of income taxes.
Estonia.
Original.
03-05-2001
22-01-2003
18
Convention between Malta and the Republic of Finland on the prevention of double taxation of income taxes.
Finland.
Original.
30-10-2000
30-12-2001
19
Agreement between the Government of the Republic of Malta and the Government of the French Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
France.
Original.
25-07-1977
01-10-1979
Instrument amending (a).
08-07-1994
01-09-1997
Instrument amending (b).
29-08-2008
01-06-2010
20
Agreement between the Government of Malta and the Government of Georgia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Georgia.
Original.
23-10-2009
30-12-2009
21
Convention between Malta and the Federal Republic of Germany to prevent double taxation of income and property taxes.
Germany.
Original.
08-03-2001
17-06-2010
27-12-2001
19-05-2011
Instrument amending (a).
22
Convention between Malta and the Hellenic Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Greece.
Original.
13-10-2006
30-08-2008
23
Agreement between the Government of Malta and the States of Guernsey to prevent double taxation and to prevent tax evasion in the area of income taxes.
Guernsey.
Original.
12-03-2012
10-03-2013
24
Agreement between the Government of Malta and the Government of the Hong Kong Special Administrative Region of the People's Republic of China to prevent double taxation and prevent tax evasion of income taxes.
Hong Kong.
Original.
08-11-2011
18-07-2012
25
Convention between Malta and the Republic of Hungary to prevent double taxation.
Hungary.
Original.
06-08-1991
29-11-1992
26
Convention between Malta and Iceland to prevent double taxation and to prevent tax evasion in the area of income taxes.
Iceland.
Original.
23-09-2004
19-04-2006
27
Agreement between the Government of Malta and the Government of the Republic of India to prevent double taxation and to prevent tax evasion in the area of income taxes.
India.
Original.
08-04-2013
07-02-2014
28
Convention between Malta and Ireland to prevent double taxation and to prevent tax evasion in the area of income taxes.
Ireland.
Original.
14-11-2008
15-01-2009
29
Convention between Malta and the Isle of Man to prevent double taxation and prevent tax evasion in respect of income taxes.
Isle of Man.
Original.
23-10-2009
26-02-2010
30
Convention between the Government of Malta and the Government of the State of Israel to prevent double taxation and prevent tax evasion in the area of income taxes.
Israel.
Original.
28-07-2011
08-12-2013
31
Convention between the Government of the Republic of Malta and the Government of the Republic of Italy to prevent double taxation of income taxes and to prevent tax evasion.
Italy.
Original.
16-07-1981
08-05-1985
Instrument amending (a).
13-03-2009
24-11-2010
32
Convention between Malta and Jersey to prevent double taxation and prevent tax evasion in the area of income taxes.
Jersey.
Original.
25-01-2010
19-07-2010
33
Agreement between the Government of Malta and the Government of the Hashemite Kingdom of Jordan to prevent double taxation and prevent tax evasion in respect of income taxes.
Jordan.
Original.
16-04-2009
13-10-2010
34
Convention between the Republic of Malta and the Republic of Korea to prevent double taxation and prevent tax evasion in the area of income taxes.
Korea.
Original.
25-03-1997
21-03-1998
35
Agreement between the Government of Malta and the Government of the State of Kuwait to prevent double taxation and to prevent tax evasion of income taxes.
Kuwait.
Original.
24-07-2002
19-03-2004
36
Convention between the Government of Malta and the Government of the Republic of Latvia to prevent double taxation and prevent tax evasion in the area of income taxes.
Latvia.
Original.
22-05-2000
24-10-2000
37
Convention between Malta and Lebanon to prevent double taxation and prevent tax evasion in the area of income taxes.
Lebanon.
Original.
23-02-1999
10-02-2000
Instrument amending (a).
16-04-2009
23-03-2010
38
Convention between Malta and the Great Socialist People's Libyan Arab Jamahiriya to prevent double taxation and prevent tax evasion in the area of income taxes.
Libya.
Original.
28-12-2008
20-05-2010
39
Convention between the Government of the Republic of Malta and the Government of the Principality of Liechtenstein to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Liechtenstein.
Original.
27-09-2013
01-07-2014
40
Convention between the Government of Malta and the Government of the Republic of Lithuania to prevent double taxation and prevent tax evasion in the area of income taxes.
Lithuania.
Original.
17-05-2001
02-02-2004
41
Convention between Malta and the Grand Duchy of Luxembourg to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
Luxembourg.
Original.
29-04-1994
14-02-1996
Instrument amending (a).
30-11-2011
11-07-2013
42
Convention between Malta and Malaysia to Prevent Double Taxation.
Malaysia.
Original.
03-10-1995
01-09-2000
43
Agreement between the Government of the Republic of Malta and the Government of the Republic of Mauritius to prevent double taxation and to prevent tax evasion in respect of income taxes.
Mauritius.
Original.
15-10-2014
23-04-2015
44
Agreement between Malta and the United Mexican States to prevent double taxation and prevent tax evasion in the area of income taxes.
Mexico.
Original.
17-12-2012
09-08-2014
45
Agreement between the Government of the Republic of Malta and the Government of the Republic of Moldova to prevent double taxation and to prevent tax evasion in respect of income taxes.
Moldova.
Original.
10-04-2014
17-06-2015
46
Convention between Malta and Montenegro to prevent double taxation.
Montenegro.
Original.
04-11-2008
23-09-2009
47
Convention between Malta and the Kingdom of Morocco to prevent double taxation and to prevent tax evasion in the area of income taxes.
Morocco.
Original.
26-10-2001
15-06-2007
48
Convention between Malta and the Kingdom of the Netherlands to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
The Netherlands.
Original.
18-05-1977
09-11-1977
Instrument amending (a).
18-07-1995
18-03-1999
49
Convention between Malta and the Kingdom of Norway to prevent double taxation and prevent tax evasion in respect of income taxes.
Norway.
Original.
30-03-2012
14-02-2013
50
Convention between the Republic of Malta and the Islamic Republic of Pakistan to prevent double taxation and prevent tax evasion in the area of income taxes.
Pakistan.
Original.
08-10-1975
20-12-1975
51
Convention between the Government of Malta and the Government of the Republic of Poland to prevent double taxation and prevent tax evasion in the area of income taxes.
Poland.
Original.
07-01-1994
24-11-1994
Instrument amending (a).
06-04-2011
22-11-2011
52
Convention between Malta and the Portuguese Republic on the avoidance of double taxation and the prevention of tax evasion in the area of income taxes.
Portugal.
Original.
26-01-2001
05-04-2002
53
Agreement between the Government of Malta and the Government of the State of Qatar to prevent double taxation and prevent tax evasion in respect of income taxes.
Qatar.
Original.
26-08-2009
09-12-2009
54
Agreement between the Government of Malta and the Government of Romania to prevent double taxation and prevent tax evasion in the area of income taxes.
Romania.
Original.
30-11-1995
16-08-1996
55
Convention between the Government of Malta and the Government of the Russian Federation to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Russia.
Original.
24-04-2013
22-05-2014
56
Convention between Malta and the Republic of San Marino on Income Tax.
San Marino.
Original.
03-05-2005
19-07-2005
Instrument amending (a).
10-09-2009
15-02-2010
57
Agreement between the Government of Malta and the Government of the Kingdom of Saudi Arabia to prevent double taxation and prevent tax evasion in respect of income taxes.
Saudi Arabia.
Original.
04-01-2012
01-12-2012
58
Convention between Malta and the Republic of Serbia to prevent double taxation of income taxes.
Serbia.
Original.
09-09-2009
16-06-2010
59
Agreement between the Government of Malta and the Government of the Republic of Singapore to prevent double taxation and to prevent tax evasion in respect of income taxes.
Singapore.
Original.
21-03-2006
29-02-2008
Instrument amending (a).
20-11-2009
28-06-2013
60
Convention between Malta and the Slovak Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Slovakia.
Original.
07-09-1999
20-08-2000
61
Convention between Malta and the Republic of Slovenia to prevent double taxation and prevent tax evasion in respect of income taxes.
Slovenia.
Original.
08-10-2002
12-06-2003
62
Convention between Malta and South Africa to prevent double taxation and prevent tax evasion in the area of income taxes.
South Africa.
Original.
16-05-1997
12-11-1997
Instrument amending (a).
24-08-2012
17-12-2013
63
Convention between Malta and the Kingdom of Spain to prevent double taxation and to prevent tax evasion in the area of income taxes.
Spain.
Original.
08-11-2005
12-09-2006
64
Convention between Malta and Sweden to prevent double taxation and to prevent tax evasion in the area of income taxes.
Sweden.
Original.
09-10-1995
03-02-1996
65
Convention between Malta and the Swiss Confederation on the prevention of double taxation of income taxes.
Switzerland.
Original.
25-02-2011
06-07-2012
66
Convention between the Republic of Malta and the Syrian Arab Republic to prevent double taxation and to prevent tax evasion in the area of income taxes.
Syria.
Original.
22-02-1999
16-10-2000
67
Convention between Malta and the Republic of Tunisia to prevent double taxation and to prevent tax evasion in the area of income taxes.
Tunisia.
Original.
31-05-2000
31-12-2001
68
Convention between the Republic of Malta and the Republic of Turkey to prevent double taxation and to prevent tax evasion in the area of income taxes.
Turkey.
Original.
14-07-2011
13-06-2013
69
Agreement between the Government of the Republic of Malta and the Government of Ukraine to prevent double taxation and prevent tax evasion in the area of income taxes.
Ukraine.
Original.
04-09-2013
28-08-2017
70
Convention between Malta and the United Arab Emirates to prevent double taxation and prevent tax evasion in the area of income taxes.
United Arab Emirates.
Original.
13-03-2006
18-05-2007
71
Convention between Malta and the United Kingdom of Great Britain and Northern Ireland to prevent double taxation and to prevent tax evasion of income taxes and capital gains.
United Kingdom.
Original.
12-05-1994
27-03-1995
72
Convention between Malta and the Eastern Republic of Uruguay to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Uruguay.
Original.
11-03-2011
13-12-2012
73
Agreement between the Government of the Republic of Malta and the Government of the Socialist Republic of Vietnam to prevent double taxation and to prevent tax evasion in the area of income taxes.
Vietnam.
Original.
15-07-2016
25-11-2016
Article 3. Transparent entities.
Reservation.
Under article 3.5 (a) of the Convention, Malta reserves the right not to apply any of the provisions of article 3 to its Covered Tax Agreements by the Convention.
Article 4. Entities with double residence.
Reservation.
Under article 4.3 (a) of the Convention, Malta reserves the right not to apply any of the provisions of article 4 to its Covered Tax Agreements by the Convention.
Article 5. Application of methods to eliminate double taxation.
Reservation.
Under article 5.8 of the Convention, Malta reserves the right not to apply any of the provisions of article 5 in respect of its Covered Tax Agreements by the Convention.
Article 6. Purpose of the Covered Tax Agreements.
Notification of choice of optional provisions.
Under article 6.6 of the Convention, Malta opts to apply article 6.3).
Notification of the text of the Preamble existing in the conventions included in the list.
Under article 6.5 of the Convention, Malta considers that the following conventions do not fall within the scope of a reservation under article 6.4 and contain in the Preamble the wording referred to in article 6.2. The text of the relevant paragraph in the Preamble is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
(1)
1
Albania.
"Desiring, in order to further develop and facilitate its economic relations, to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes".
2
Andorra.
"Wishing to further develop its economic relations and strengthen its cooperation in tax matters by concluding an agreement to avoid double taxation and prevent tax evasion in the area of income taxes without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance."
3
Australia.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
4
Austria.
'Wishing to conclude a convention to prevent double taxation on income and property taxes'.
5
Azerbaijan.
"Wishing to promote bilateral economic relations between the two countries by concluding a convention to prevent double taxation and prevent tax evasion in the area of income taxes".
6
Bahrain.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
7
Barbados.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
8
Belgium.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion'.
9
Canada.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes'.
10
People's Republic of China.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
11
Croatia.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
12
Curacao.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
13
Cyprus.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes'.
14
Czech Republic.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes'.
15
Denmark.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
16
Egypt.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
17
Estonia.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
18
Finland.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
19
France.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
20
Georgia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes'.
21
Germany.
"Wishing to promote their economic relations by removing tax obstacles."
22
Greece.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
23
Guernsey.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
24
Hong Kong, China.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
25
Hungary.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
26
Iceland.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
27
India.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes and with a view to promoting economic cooperation between the two countries'.
28
Ireland.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
29
Isle of Man.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
30
Israel.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
31
Italy.
'Wishing to conclude a convention to prevent double taxation of income taxes and to prevent tax evasion'.
32
Jersey.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
33
Jordan.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
34
Korea.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
35
Kuwait.
"Wishing to promote their economic relations by removing tax obstacles by concluding a convention to avoid double taxation and prevent tax evasion in the area of income taxes".
36
Latvia.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
37
Lebanon.
"Wishing to promote and consolidate its economic cooperation by concluding a convention to prevent double taxation and prevent tax evasion in the area of income taxes".
38
Libya.
‘They have decided to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes’.
39
Liechtenstein.
'As the Contracting States recognize that closer economic ties favour greater economic cooperation;
Taking into account that the Contracting States wish to continue to cultivate their relationship by cooperating for mutual benefit in tax matters; and.
Whereas the Contracting States wish to conclude a Convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes';
40
Lithuania.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
41
Luxembourg.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes'.
42
Malaysia.
'Wishing to conclude a convention to prevent double taxation'.
43
Mauritius.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
44
Mexico.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
45
Moldova.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
46
Montenegro.
'Wishing to conclude a convention to prevent double taxation'.
47
Morocco.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
48
The Netherlands.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes'.
49
Norway.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
50
Pakistan.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
51
Poland.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
52
Portugal.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
53
Qatar.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
54
Romania.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, as well as to promote and consolidate economic relations based on their national sovereignty, respect for their independence, full equality of rights, mutual benefit and non-interference in each other's internal affairs."
55
Russia.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
56
San Marino.
'Wishing to conclude an agreement on income taxes and to promote the proper development of their economic relations within the framework of wider cooperation'.
57
Saudi Arabia.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
58
Serbia.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
59
Singapore.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
60
Slovak Republic.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
61
Slovenia.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
62
South Africa.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
63
Spain.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
64
Sweden.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
65
Switzerland.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
66
Syria.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
67
Tunisia.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
68
Turkey.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
69
Ukraine.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes and confirming its commitment to the development and consolidation of its economic relations'.
70
United Arab Emirates.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
71
United Kingdom.
'Wishing to conclude a new convention to prevent double taxation and prevent tax evasion in the area of income taxes and capital gains'.
72
Uruguay.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes'.
73
Vietnam.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
(1)
The text of the Preamble is inserted as a paragraph of the preamble. If the paragraph in question contains more text than that specified in article 6.2 (except for minimum variations), the Jurisdiction may clarify it by indicating the additional text in square brackets (as in the example in this column) in order to ensure that the amendments provided for in article 6.1 do not apply to it.
Notification of conventions included in the list that do not contain the text of the Preamble agreed upon in the Convention.
According to Article 6.6 of the Convention, Malta considers that the following conventions do not contain in their Preamble reference to its desire to develop its economic relations or to strengthen cooperation in tax matters.
Number of the agreement listed
Other Contracting Jurisdiction
3
Australia.
4
Austria.
6
Bahrain.
7
Barbados.
8
Belgium.
9
Canada.
10
People's Republic of China.
11
Croatia.
12
Curacao.
13
Cyprus.
14
Czech Republic.
15
Denmark.
16
Egypt.
17
Estonia.
18
Finland.
19
France.
20
Georgia.
22
Greece.
23
Guernsey.
24
Hong Kong, China.
25
Hungary.
26
Iceland.
28
Ireland.
29
Isle of Man.
30
Israel.
31
Italy.
32
Jersey.
33
Jordan.
34
Korea.
36
Latvia.
38
Libya.
39
Liechtenstein.
40
Lithuania.
41
Luxembourg.
42
Malaysia.
43
Mauritius.
44
Mexico.
45
Moldova.
46
Montenegro.
47
Morocco.
48
The Netherlands.
49
Norway.
50
Pakistan.
51
Poland.
52
Portugal.
53
Qatar.
55
Russia.
57
Saudi Arabia.
58
Serbia.
59
Singapore.
60
Slovakia.
61
Slovenia.
62
South Africa.
63
Spain.
64
Sweden.
65
Switzerland.
66
Syria.
67
Tunisia.
68
Turkey.
69
Ukraine.
70
United Arab Emirates.
71
United Kingdom.
72
Uruguay.
73
Vietnam.
Article 7. Measures to prevent the abuse of conventions.
Notification of choice of optional provisions.
Under article 7.17 (b) of the Convention, Malta opts to apply article 7.4.
Notification of existing provisions in the conventions included in the list.
Under article 7.17 (a) of the Convention, Malta considers that the following conventions are not subject to the reservation described in article 7.15 (b) and contain any of the provisions described in article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
10
People's Republic of China.
Articles 10.6, 11.8, 12.7 and 22.3
15
Denmark.
Articles 10.7, 11.5 and 12.5
17
Estonia.
Article 26(3)
19
France.
Articles 10.8, 11.8, 12.8 and 22.3
27
India.
Article 27.2.3
30
Israel.
Article 26.1.2
36
Latvia.
Article 27(3)
40
Lithuania.
Article 27(3)
44
Mexico.
Protocol 3.I
48
The Netherlands.
Protocol IV
49
Norway.
Article 10(7)
51
Poland.
Articles 10.6, 11.8 and 12.7
55
Russia.
Articles 10.8, 11.8, 12.8 and 27.1
63
Spain.
Article 27(2)
68
Turkey.
Article 26(3)
69
Ukraine.
Article 21(1)
71
United Kingdom.
Articles 11.7, 12.7 and 21.3
Article 8. Transactions with dividends.
Reservation.
Under article 8.3 (a) of the Convention, Malta reserves the right not to apply any of the provisions of article 8 to its Covered Tax Agreements by the Convention.
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Reservation.
Under article 9.6 (a) of the Convention, Malta reserves the right not to apply article 9.1 to its Covered Tax Agreements by the Convention.
Notification of choice of optional provisions.
Under article 9.8 of the Convention, Malta opts to apply article 9.4.
Notification of existing provisions in the conventions included in the list.
Pursuant to article 9.8 of the Convention, Malta considers that the following conventions contain one of the provisions described in article 9.5. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 13(4)
2
Andorra.
Article 13(4)
3
Australia.
Article 13(2)
5
Azerbaijan.
Article 13(4)
6
Bahrain.
Article 13(4)
7
Barbados.
Article 13(2)
10
People's Republic of China.
Article 13(4)
11
Croatia.
Article 13(2)
12
Curacao.
Article 12(4)
13
Cyprus.
Article 13(2)
14
Czech Republic.
Article 13(3)
15
Denmark.
Article 13(2)
16
Egypt.
Article 13(2)
17
Estonia.
Article 13(1)
18
Finland.
Article 13(2)
19
France.
Article 13(1)
20
Georgia.
Article 13(4)
21
Germany.
Article 13(2)
22
Greece.
Article 13(2)
23
Guernsey.
Article 13(4)
24
Hong Kong, China.
Article 13(4)
25
Hungary.
Article 13(2)
26
Iceland.
Article 13(2)
28
Ireland.
Article 13(2)
29
Isle of Man.
Article 13(4)
30
Israel.
Article 13(2)(a)
32
Jersey.
Article 13(4)
33
Jordan.
Article 13(2)
34
Korea.
Article 13(2)
35
Kuwait.
Article 13(1)
36
Latvia.
Article 13(1)
37
Lebanon.
Article 13(2)
38
Libya.
Article 14(4)
39
Liechtenstein.
Article 13(4)
40
Lithuania.
Article 13(1)
41
Luxembourg.
Article 13(1)
42
Malaysia.
Article 14(3)
44
Mexico.
Article 13(2)
45
Moldova.
Article 13(4)
46
Montenegro.
Article 13(4)
47
Morocco.
Article 13(2)
49
Norway.
Article 13(4)
51
Poland.
Article 13(2)
52
Portugal.
Article 13(2)
53
Qatar.
Article 13(4)
54
Romania.
Article 13(4)
55
Russia.
Article 13(4)
56
San Marino.
Article 13(4)
57
Saudi Arabia.
Article 13(4)
58
Serbia.
Article 13(4)
59
Singapore.
Article 13(2)
60
Slovak Republic.
Article 13(2)
61
Slovenia.
Article 13(2)
62
South Africa.
Article 13(2)
63
Spain.
Article 13(4)
64
Sweden.
Article 13(2)
65
Switzerland.
Article 13(4)
66
Syria.
Article 13(2)
67
Tunisia.
Article 13(2)
68
Turkey.
Article 13(2)
69
Ukraine.
Article 13(4)
70
United Arab Emirates.
Article 13(2)
71
United Kingdom.
Article 13(2)
72
Uruguay.
Article 13(4)
73
Vietnam.
Article 14(4)
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservation.
Under article 10.5 (a) of the Convention, Malta reserves the right not to apply any of the provisions of article 10 to its Covered Tax Agreements by the Convention.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Under article 11(3)(a) of the Convention, Malta reserves the right not to apply any of the provisions of article 11 to its Covered Tax Agreements by the Convention.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Reservation.
Under article 12.4 of the Convention, Malta reserves the right not to apply any of the provisions of article 12 to its Covered Tax Agreements by the Convention.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Reservation.
Under article 13.6 (a) of the Convention, Malta reserves the right not to apply any of the provisions of article 13 to its Covered Tax Agreements by the Convention.
Article 14. Fragmentation of contracts.
Reservation.
Under article 14(3)(a) of the Convention, Malta reserves the right not to apply any of the provisions of article 14 to its Covered Tax Agreements by the Convention.
Article 15. Definition of a person closely linked to an undertaking.
Reservation.
Under article 15.2 of the Convention, Malta reserves the right not to apply any of its Covered Tax Agreements by the Convention to which the reservations described in articles 12.4, 13.6 (a) or 13.6 (c) and 14.3 (a) apply.
Article 16. Mutual agreement procedure.
Notification of existing provisions in the conventions included in the list.
Pursuant to article 16.6 (a) of the Convention, Malta considers that the following conventions contain one of the provisions described in article 16.4 (a)(i). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 24(1), first sentence.
2
Andorra.
Article 23(1), first sentence.
3
Australia.
Article 24(1), first sentence.
4
Austria.
Article 25(1), first sentence.
5
Azerbaijan.
Article 24(1), first sentence.
6
Bahrain.
Article 23(1), first sentence.
7
Barbados.
Article 24(1), first sentence.
8
Belgium.
Article 25(1), first sentence.
9
Canada.
Article 25(1), first sentence.
10
People's Republic of China.
Article 26(1), first sentence.
11
Croatia.
Article 24(1), first sentence.
12
Curacao.
Article 24(1), first sentence.
13
Cyprus.
Article 26(1), first sentence.
14
Czech Republic.
Article 25(1), first sentence.
15
Denmark.
Article 26(1), first sentence.
16
Egypt.
Article 24(1), first sentence.
17
Estonia.
Article 24(1), first sentence.
18
Finland.
Article 25(1), first sentence.
19
France.
Article 26(1), first sentence.
20
Georgia.
Article 25(1), first sentence.
21
Germany.
Article 25(1), first sentence.
22
Greece.
Article 24(1), first sentence.
23
Guernsey.
Article 23(1), first sentence.
24
Hong Kong, China.
Article 23(1), first sentence.
25
Hungary.
Article 25(1), first sentence.
26
Iceland.
Article 24(1), first sentence.
27
India.
Article 25(1), first sentence.
28
Ireland.
Article 24(1), first sentence.
29
Isle of Man.
Article 24(1), first sentence.
30
Israel.
Article 24(1), first sentence.
31
Italy.
Article 24(1), first sentence.
32
Jersey.
Article 24(1), first sentence.
33
Jordan.
Article 24(1), first sentence.
34
Korea.
Article 25(1), first sentence.
35
Kuwait.
Article 25(1), first sentence.
36
Latvia.
Article 25(1), first sentence.
37
Lebanon.
Article 24(1), first sentence.
38
Libya.
Article 26(1), first sentence.
39
Liechtenstein.
Article 24(1), first sentence.
40
Lithuania.
Article 25(1), first sentence.
41
Luxembourg.
Article 25(1), first sentence.
42
Malaysia.
Article 26(1), first sentence.
43
Mauritius.
Article 24(1), first sentence.
44
Mexico.
Article 23(1), first sentence.
45
Moldova.
Article 23(1), first sentence.
46
Montenegro.
Article 24(1), first sentence.
47
Morocco.
Article 25(1), first sentence.
48
The Netherlands.
Article 27(1), first sentence.
49
Norway.
Article 24(1), first sentence.
50
Pakistan.
Article 24(1), first sentence.
51
Poland.
Article 25(1), first sentence.
52
Portugal.
Article 24(1), first sentence.
53
Qatar.
Article 25(1), first sentence.
54
Romania.
Article 26(1), first sentence.
55
Russia.
Article 24(1), first sentence.
56
San Marino.
Article 24(1), first sentence.
57
Saudi Arabia.
Article 24(1), first sentence.
58
Serbia.
Article 24(1), first sentence.
59
Singapore.
Article 24(1), first sentence.
60
Slovakia.
Article 24(1), first sentence.
61
Slovenia.
Article 25(1), first sentence.
62
South Africa.
Article 24(1), first sentence.
63
Spain.
Article 24(1), first sentence.
64
Sweden.
Article 24(1), first sentence.
65
Switzerland.
Article 25(1), first sentence.
66
Syria.
Article 24(1), first sentence.
67
Tunisia.
Article 24(1), first sentence.
68
Turkey.
Article 24(1), first sentence.
69
Ukraine.
Article 24(1), first sentence.
70
United Arab Emirates.
Article 24(1), first sentence.
71
United Kingdom.
Article 26(1), first sentence.
72
Uruguay.
Article 24(1), first sentence.
73
Vietnam.
Article 25(1), first sentence.
Pursuant to article 16.6(b)(i) of the Convention, Malta considers that the following conventions contain a provision that determines that the cases to which the first sentence of article 16.1 applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
9
Canada.
Article 25(1), second sentence.
56
San Marino.
Article 24(1), second sentence.
Pursuant to article 16.6.b(ii) of the Convention, Malta considers that the following conventions contain a provision determining that the cases to which the first sentence of article 16.1 applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 24(1), second sentence.
2
Andorra.
Article 23(1), second sentence.
3
Australia.
Article 24(1), second sentence.
4
Austria.
Article 25(1), second sentence.
5
Azerbaijan.
Article 24(1), second sentence.
6
Bahrain.
Article 23(1), second sentence.
7
Barbados.
Article 24(1), second sentence.
8
Belgium.
Article 25(1), second sentence.
10
People's Republic of China.
Article 26(1), second sentence.
11
Croatia.
Article 24(1), second sentence.
12
Curacao.
Article 25(1), second sentence.
13
Cyprus.
Article 26(1), second sentence.
14
Czech Republic.
Article 25(1), second sentence.
15
Denmark.
Article 26(1), second sentence.
16
Egypt.
Article 25(1), second sentence.
17
Estonia.
Article 24(1), second sentence.
18
Finland.
Article 25(1), second sentence.
19
France.
Article 26(1), second sentence.
20
Georgia.
Article 25(1), second sentence.
21
Germany.
Article 25(1), second sentence.
22
Greece.
Article 24(1), second sentence.
23
Guernsey.
Article 23(1), second sentence.
24
Hong Kong, China.
Article 24(1), second sentence.
25
Hungary.
Article 25(1), second sentence.
26
Iceland.
Article 24(1), second sentence.
27
India.
Article 25(1), second sentence.
28
Ireland.
Article 24(1), second sentence.
29
Isle of Man.
Article 24(1), second sentence.
30
Israel.
Article 24(1), second sentence.
31
Italy.
Article 24(1), second sentence.
32
Jersey.
Article 24(1), second sentence.
33
Jordan.
Article 24(1), second sentence.
34
Korea.
Article 25(1), second sentence.
35
Kuwait.
Article 25(1), second sentence.
36
Latvia.
Article 25(1), second sentence.
37
Lebanon.
Article 24(1), second sentence.
38
Libya.
Article 26(1), second sentence.
39
Liechtenstein.
Article 24(1), second sentence.
40
Lithuania.
Article 25(1), second sentence.
41
Luxembourg.
Article 25(1), second sentence.
42
Malaysia.
Article 26(1), second sentence.
43
Mauritius.
Article 24(1), second sentence.
44
Mexico.
Article 23(1), second sentence.
45
Moldova.
Article 23(1), second sentence.
46
Montenegro.
Article 24(1), second sentence.
47
Morocco.
Article 25(1), second sentence.
48
The Netherlands.
Article 27(1), second sentence.
49
Norway.
Article 24(1), second sentence.
51
Poland.
Article 25(1), second sentence.
52
Portugal.
Article 24(1), second sentence.
53
Qatar.
Article 25(1), second sentence.
54
Romania.
Article 26(1), second sentence.
55
Russia.
Article 24(1), second sentence.
57
Saudi Arabia.
Article 24(1), second sentence.
58
Serbia.
Article 24(1), second sentence.
59
Singapore.
Article 24(1), second sentence.
60
Slovakia.
Article 24(1), second sentence.
61
Slovenia.
Article 25(1), second sentence.
62
South Africa.
Article 24(1), second sentence.
63
Spain.
Article 24(1), second sentence.
64
Sweden.
Article 24(1), second sentence.
65
Switzerland.
Article 25(1), second sentence.
66
Syria.
Article 24(1), second sentence.
67
Tunisia.
Article 24(1), second sentence.
68
Turkey.
Article 24(1), second sentence.
69
Ukraine.
Article 24(1), second sentence.
70
United Arab Emirates.
Article 24(1), second sentence.
72
Uruguay.
Article 24(1), second sentence.
73
Vietnam.
Article 25(1), second sentence.
Notification of listed conventions that do not contain certain provisions.
According to Article 16.6.c(i) of the Convention, Malta considers that the following conventions do not contain any of the provisions described in Article 16.4.b(i).
Number of the agreement listed
Other Contracting Jurisdiction
44
Mexico.
According to article 16.6.c(ii) of the Convention, Malta considers that the following conventions do not contain any of the provisions described in article 16.4.b(ii).
Number of the agreement listed
Other Contracting Jurisdiction
8
Belgium.
9
Canada.
50
Pakistan.
53
Qatar.
65
Switzerland.
71
United Kingdom.
Pursuant to article 16.6(d)(i) of the Convention, Malta considers that the following conventions do not contain any of the provisions described in article 16.4(c)(i).
Number of the agreement listed
Other Contracting Jurisdiction
8
Belgium.
19
France.
Under article 16.6(d)(ii) of the Convention, Malta considers that the following conventions do not contain any of the provisions described in article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
3
Australia.
8
Belgium.
50
Pakistan.
69
Ukraine.
71
United Kingdom.
Article 17. Correlative adjustments.
Reservation.
Notification of existing provisions in the conventions included in the list.
Pursuant to article 17.4 of the Convention, Malta considers that the following conventions contain one of the provisions described in article 17.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 9.2
2
Andorra.
Article 9.2
3
Australia.
Article 9.3
5
Azerbaijan.
Article 9.2
6
Bahrain.
Article 9.2
7
Barbados.
Article 9.2
9
Canada.
Article 9.2
10
People's Republic of China.
Article 9.2
12
Curacao.
Article 9.2
13
Cyprus.
Article 9.3
14
Czech Republic.
Article 9.2
15
Denmark.
Article 9.2
16
Egypt.
Article 9.2
17
Estonia.
Article 9.2
18
Finland.
Article 9.2
20
Georgia.
Article 9.2
21
Germany.
Article 9.2
22
Greece.
Article 9.2
23
Guernsey.
Article 9.2
24
Hong Kong, China.
Article 9.2
25
Hungary.
Article 9.3
26
Iceland.
Article 9.2
27
India.
Article 9.2
28
Ireland.
Article 9.2
29
Isle of Man.
Article 9.2
30
Israel.
Article 9.2
32
Jersey.
Article 9.2
33
Jordan.
Article 9.2
34
Korea.
Article 9.2
35
Kuwait.
Article 9.2
36
Latvia.
Article 9.2
37
Lebanon.
Article 9.2
38
Libya.
Article 10(2)
39
Liechtenstein.
Article 9.2
40
Lithuania.
Article 9.2
41
Luxembourg.
Article 9.2
43
Mauritius.
Article 9.2
44
Mexico.
Article 9.2
45
Moldova.
Article 9.2
46
Montenegro.
Article 9.2
47
Morocco.
Article 9.2
48
The Netherlands.
Article 9.2
49
Norway.
Article 9.2
51
Poland.
Article 9.3
52
Portugal.
Article 9.2
54
Romania.
Article 9.2
55
Russia.
Article 9.2
56
San Marino.
Article 9.2
57
Saudi Arabia.
Article 9.2
58
Serbia.
Article 9.2
59
Singapore.
Article 9.2
60
Slovak Republic.
Article 9.2
61
Slovenia.
Article 9.2
62
South Africa.
Article 9.2
63
Spain.
Article 9.2
64
Sweden.
Article 9.2
65
Switzerland.
Article 9.2
66
Syria.
Article 9.2
67
Tunisia.
Article 9.2
68
Turkey.
Article 9.2
69
Ukraine.
Article 9.2
70
United Arab Emirates.
Article 9.2
71
United Kingdom.
Article 9.2
72
Uruguay.
Article 9.2
73
Vietnam.
Article 9.2
Article 18. Option for the implementation of Part VI.
Notification of choice of optional provisions.
Under article 18 of the Convention, Malta opts to apply Part VI.
Article 19. Binding and binding arbitration.
Reservation.
Under article 19.12 of the Convention, Malta reserves the right to apply the following rules in relation to its Covered Tax Agreements by the Convention, without prejudice to the other provisions of article 19:
(a) An issue not resolved following mutual agreement procedure falling within the scope of arbitration provided for in the Convention may not be the subject of such arbitration where a court or administrative tribunal of any of the Contracting Jurisdictions has previously ruled on that question;
(b) if, at any time after the request for arbitration and before the arbitral commission has issued its decision to the competent authorities of the Contracting Jurisdictions, a court or administrative tribunal of one of the Contracting Jurisdictions decides on the matter, the arbitral proceedings shall be concluded.
Article 23. Type of arbitral proceedings.
Reservation.
Under article 23.2 of the Convention, for the purposes of applying article 23 to its Covered Tax Agreements by the Convention, Malta reserves the right not to apply to the latter any of the provisions of article 23.1.
Notification of choice of optional provisions.
Under article 23.4 of the Convention, Malta opts to apply article 23.5).
Article 24. Agreement on a different resolution.
Notification of choice of optional provisions.
Under article 24.1 of the Convention, Malta opts to apply article 24.2).
Article 26. Compatibility.
Reservation.
Under article 26.4 of the Convention, Malta reserves the right not to apply Part VI in relation to the following conventions which already provide for the obligation to refer to binding arbitration any unresolved issues arising out of a mutual agreement procedure. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
12
Curacao.
Article 24(5)
45
Moldova.
Article 23(5)
39
Liechtenstein.
Article 24(5)
Article 28. Reservations.
Reservation concerning the scope of the arbitration.
In accordance with article 28(2)(a) of the Convention, Malta formulates the following reservations with regard to the scope of the cases eligible for arbitration under Part VI.
‘Where a reservation made by the other Contracting Jurisdiction to a tax convention within the meaning of Article 28(2)(a) relates exclusively to its domestic law (including legislative provisions, case law, legal doctrine and sanctions), Malta reserves the right to exclude from the scope of Part VI of the Convention cases that would be excluded from that scope of application if the reservation of the other Contracting Jurisdiction had been made in reference to similar provisions of Malta’s domestic law or subsequent provisions replacing, modifying or updating them. The competent authority of Malta shall institute a consultation process with the competent authority of the other Contracting Jurisdiction to specify in the agreement concluded pursuant to Article 19.10 any similar provision in the domestic law of Malta.’
Article 35. Effective date.
Notification of choice of optional provisions.
In accordance with Article 35(3) of the Convention and solely for the purposes of Malta’s application of Article 35(1)(b) and 35(5)(b), Malta elects to replace the reference to ‘tax periods starting from the end of a period of time’ by a reference to ‘tax periods starting from 1 January of the year beginning from the end of a period of time’.
Article 36. Date of effect of Part VI.
Reservation.
In accordance with article 36.2 of the Convention, Malta reserves the right to apply Part VI to cases submitted to the competent authority of a Contracting Jurisdiction before the last of the dates on which this Convention enters into force for each of the Contracting Jurisdictions of the Tax Convention which is only to the extent that the competent authorities of both Contracting Jurisdictions agree that it will apply to such specific cases.
Notification of mutual agreements on the date of effect in respect of cases submitted before the date of entry into force of the Convention.
To date, Malta has not reached any mutual agreement under Article 19.10 with the competent authorities of the other Contracting Jurisdictions.
Mauritius
Reservations and notifications made by the Republic of Mauritius at the time of deposit of the instrument of ratification in accordance with articles 28.5 and 29.1 of the Convention.
Article 2. Interpretation of terms.
Notification. Conventions covered by the Convention.
Pursuant to article 2.1(a)(ii) of the Convention, Mauritius wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/ Instrument amending
Date of signature
Date of entry into force
1
Convention between the Government of the Republic of Mauritius and the Government of Barbados to prevent double taxation and tax evasion in the area of income taxes.
Barbados.
Original.
28-09-2004
28-01-2005
2
Convention between the Republic of Mauritius and the Kingdom of Belgium to prevent double taxation and to prevent tax evasion in the area of income taxes.
Kingdom of Belgium.
Original.
04-07-1995
28-01-1999
3
Agreement between the Government of the Republic of Mauritius and the Government of the Republic of Botswana to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Republic of Botswana.
Original.
26-09-1995
13-03-1996
4
CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF MAURITIUM AND THE GOVERNMENT OF THE REPUBLIC OF GOVERNMENT OF THE GOVERNMENT OF THE GOVERNMENT OF THE GOVERNMENT OF THE GOVERNMENT OF GOVERNMENT GOVERNMENT TO Avoid DOUBLE IMPOSITION AND PREVENT TAX EVASION ON RENT TAX.
Republic of Cape Verde.
Original.
13-04-2017
05-03-2018
5
CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF MAURICIO AND THE GOVERNMENT OF THE REPUBLIC OF THE CONGO TO AVOID DOUBLE IMPOSITION AND PREVENCE TAX EVASION ON RENT TAX.
Republic of Congo.
Original.
20-12-2010
08-10-2014
6
Convention between the Government of the Republic of Mauritius and the Government of the Republic of Croatia to prevent double taxation of income taxes.
Republic of Croatia.
Original.
06-09-2002
09-08-2003
7
CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF MAURITIUM AND THE GOVERNMENT OF THE REPUBLIC OF CYPRUS TO Avoid DOUBLE IMPOSITION ON RENT AND PATRIMONY TAX.
Republic of Cyprus.
Original.
21-01-2000
12-06-2000
Instrument amending (a).
23-10-2017
02-05-2018
8
AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF MAURITIUM AND THE GOVERNMENT OF THE ARAB REPUBLIC OF EGYPT TO AVOID DOUBLE IMPOSITION AND PREVENT TAX EVASION ON RENT TAX.
Arab Republic of Egypt
Original.
19-12-2012
10-03-2014
9
Agreement between Maurich and the French Republic to avoid double taxation on income and capital.
French Republic.
Original.
11-12-1980
17-09-1982
Instrument amending (a).
23-06-2011
01-05-2012
10
CONVENTION BETWEEN THE REPUBLIC OF MAURITIUM AND FEDERAL REPUBLIC OF GERMANY TO Avoid DOUBLE IMPOSITION AND TAX EVASION ON RENT TAX.
Federal Republic of Germany
Original.
07-10-2011
07-12-2012
11
CONVENTION BETWEEN THE REPUBLIC OF MAURITIUM AND THE REPUBLIC OF GHANA TO AVOID DOUBLE IMPOSITION AND PREVENT TAX EVASION IN THE FIELD OF RENT TAX AND CAPITAL GANANCE.
Republic of Ghana.
Original.
11-03-2017
22-01-2019
12
AGREEMENT BETWEEN GOVERNMENT OF THE REPUBLIC OF MAURITIUM AND THE BAILIA OF WERNSEY TO AVOID DOUBLE IMPOSITION AND PREVENT TAX EVASION ON RENT TAX.
Guernsey dance.
Original.
17-12-2013
30-06-2014
13
Agreement between the Government of Mauritius and the Government of the Italian Republic to prevent double taxation of income taxes and to prevent tax evasion.
Italian Republic.
Original.
09-03-1990
28-04-1995
Instrument amending (a).
09-12-2010
19-11-2012
14
AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF MAURITIUM AND THE GOVERNMENT OF JERSEY TO AVOID DOUBLE IMPOSITION AND PREVENT TAX EVASION ON RENT TAX.
Jersey.
Original.
03-03-2017
19-12-2018
15
CONVENTION between the Government of the Republic of Mauritius and the Government of the State of Kuwait to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
State of Kuwait.
Original.
24-03-1997
01-09-1998
16
CONVENTION between the Government of the Republic of Mauritius and the Government of the Kingdom of Lesotho to prevent double taxation and to prevent tax evasion in respect of income taxes.
The Kingdom of Lesotho.
Original.
29-08-1997
09-09-2004
17
Agreement between the Government of the Republic of Mauritius and the Grand Duchy of Luxembourg to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Grand Duchy of Luxembourg.
Original.
15-02-1995
12-09-1996
Instrument amending (a).
28-01-2014
11-12-2015
18
CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF MAURICIA AND THE GOVERNMENT OF THE REPUBLIC OF MADAGASCAR to prevent double taxation and prevent tax evasion in the area of income taxes.
Republic of Madagascar.
Original.
30-08-1994
01-12-1995
19
CONVENTION BETWEEN THE GOVERNMENT OF MAURITIUM AND THE GOVERNMENT OF MALAYSIA TO AVOID DOUBLE IMPOSITION AND PREVENCE TAX EVASION ON RENT TAX.
Malaysia.
Original.
23-08-1992
19-08-1993
20
CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF MAURITIUM AND THE GOVERNMENT OF THE REPUBLIC OF MALTA TO AVOID DOUBLE IMPOSITION AND PREVENT TAX EVASION ON RENT TAX.
Republic of Malta.
Original.
15-10-2014
23-04-2015
21
AGREEMENT BETWEEN THE REPUBLIC OF MAURITIUM AND THE PRINCIPATE OF MONACO TO AVOID DOUBLE IMPOSITION AND PREVENT TAX EVASION ON RENT TAX.
Principality of Monaco.
Original.
13-04-2013
08-08-2013
22
Agreement between the Republic of Mauritius and the Republic of Mozambique to prevent double taxation of income taxes.
Republic of Mozambique.
Original.
14-02-1997
08-05-1999
23
Agreement between the Government of the Republic of Mauritius and the Government of the Republic of Namibia to prevent double taxation and to prevent tax evasion of income and capital gains.
Republic of Namibia.
Original.
04-03-1995
25-07-1996
24
Convention between the Government of the Republic of Mauritius and His Majesty's Government in Nepal to prevent double taxation and tax evasion in respect of income taxes.
Kingdom of Nepal.
Original.
03-08-1999
10-11-1999
25
Agreement between the Government of the Republic of Mauritius and the Government of the Sultanate of Oman to prevent double taxation and prevent tax evasion in respect of income taxes.
Sultanate of Oman.
Original.
30-03-1998
20-07-1998
26
Agreement between the Republic of Mauritius and the Islamic Republic of Pakistan to prevent double taxation and to prevent tax evasion of income taxes.
Islamic Republic of Pakistan.
Original.
03-09-1994
19-05-1995
27
Agreement between the Government of the People's Republic of Bangladesh and the Government of the Republic of Mauritius to avoid double taxation and to prevent tax evasion in the area of income tax and inheritance.
People's Republic of Bangladesh.
Original.
21-12-2009
15-09-2010
28
Agreement between the Government of the People's Republic of China and the Government of the Republic of Mauritius to prevent double taxation and to prevent tax evasion of income taxes.
People's Republic of China.
Original.
01-08-1994
04-05-1995
Instrument amending (a).
05-09-2006
25-01-2007
29
CONVENTION BETWEEN THE GOVERNMENT OF THE QUATAR STATE AND THE GOVERNMENT OF THE REPUBLIC OF MAURITIUM FOR AVOIDING DOUBLE IMPOSITION AND PREVENTING TAX EVASION ON RENT TAX.
State of Qatar.
Original.
28-07-2008
28-07-2009
30
AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF MAURITIUM AND THE GOVERNMENT OF THE REPUBLIC OF RUANDA TO AVOID DOUBLE IMPOSITION AND PREVENCE TAX EVASION ON RENT TAX.
Republic of Rwanda.
Original.
20-04-2013
04-08-2014
31
CONVENTION BETWEEN THE REPUBLIC OF MAURITIUM AND THE REPUBLIC OF SENEGAL TO AVOID DOUBLE IMPOSITION AND PREVENT TAX EVASION ON RENT TAX.
Republic of Senegal.
Original.
17-04-2002
15-09-2004
32
CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF MAURITIUM AND THE GOVERNMENT OF THE REPUBLIC OF SEYCHELLES TO AVOID DOUBLE IMPOSITION AND PREVENCE TAX EVASION ON RENT TAX.
Republic of Seychelles.
Original.
11-03-2005
22-06-2005
Instrument amending (a).
03-03-2011
18-05-2012
33
AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF SINGApur AND THE GOVERNMENT OF THE REPUBLIC OF MAURITIUM TO AVOID DOUBLE IMPOSITION AND PREVENT TAX EVASION ON RENT TAX.
Republic of Singapore.
Original.
19-08-1995
07-06-1996
34
Agreement between the Government of the Republic of Mauritius and the Government of the Socialist Democratic Republic of Sri Lanka to prevent double taxation and prevent tax evasion in respect of income taxes.
Socialist Democratic Republic of Sri Lanka.
Original.
12-03-1996
02-05-1997
35
AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF SOUTH AFRICA AND THE GOVERNMENT OF THE REPUBLIC OF MAURITIUM TO AVOID DOUBLE IMPOSITION AND PREVENT TAX EVASION ON RENT TAX.
Republic of South Africa.
Original.
17-05-2013
28-05-2015
36
AGREEMENT BETWEEN THE GOVERNMENT OF THE KINGDOM OF SWAZILAND AND THE GOVERNMENT OF THE REPUBLIC OF MAURITIUM TO AVOID DOUBLE IMPOSITION AND PREVENCE TAX EVASION ON RENT TAX.
Kingdom of Esuatini.
Original.
29-06-1994
08-11-1994
37
CONVENTION BETWEEN THE REPUBLIC OF MAURITIUM AND THE KINGDOM OF SWEDEN TO AVOID DOUBLE IMPOSITION AND PREVENT TAX EVASION ON RENT AND PATRIMONY TAX.
Kingdom of Sweden.
Original.
01-12-2011
07-12-2012
38
Agreement between the Government of the Republic of Mauritius and the Government of the Kingdom of Thailand to prevent double taxation of income taxes.
Kingdom of Thailand.
Original.
01-10-1997
10-06-1998
39
CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF MAURITIUM AND THE GOVERNMENT OF THE REPUBLIC OF TUNISH TO Avoid DOUBLE IMPOSITION AND PREVENT TAX EVASION ON RENT TAX.
Republic of Tunisia.
Original.
12-02-2008
28-10-2008
40
CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF MAURITIUM AND THE GOVERNMENT OF THE REPUBLIC OF UGANDA TO AVOID DOUBLE IMPOSITION AND PREVENCE TAX EVASION ON RENT TAX.
Republic of Uganda.
Original.
19-09-2003
21-07-2004
41
AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF MAURITIUM AND THE GOVERNMENT OF UNITED ARAB EMIRATES TO AVOID DOUBLE IMPOSITION IN RENT TAX.
United Arab Emirates.
Original.
18-09-2006
31-07-2007
42
Agreement between the Government of Mauritius and the Government of the United Kingdom of Great Britain and Northern Ireland to prevent double taxation and to prevent tax evasion of income taxes and capital gains.
United Kingdom of Great Britain and Northern Ireland.
Original.
11-02-1981
19-10-1981
Instrument amending (a).
23-10-1986
26-10-1987
Instrument amending (b).
27-03-2003
23-10-2003
Instrument amending (c).
10-01-2011
13-10-2011
Instrument to be amended (d).
28-02-2018
13-07-2018
43
AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF ZAMBIA AND THE GOVERNMENT OF THE REPUBLIC OF MAURICIO TO Avoid DOUBLE IMPOSITION IN RENT TAX.
Republic of Zambia.
Original.
26-01-2011
04-06-2012
44
CONVENTION BETWEEN THE GOVERNMENT OF MAURITIUM AND THE GOVERNMENT OF THE REPUBLIC OF ZIMBABUE TO AVOID DOUBLE IMPOSITION AND PREVENCE TAX EVASION ON RENT, PATRIMONY AND CAPITAL GANCIES.
Republic of Zimbabwe.
Original.
06-03-1992
05-11-1992
Article 3. Transparent entities.
Reservation.
Under article 3.5 (a) of the Convention, Mauritius reserves the right not to apply any of the provisions of article 3 to its Covered Tax Agreements by the Convention.
Article 4. Entities with double residence.
Reservation.
Under article 4.3 (a) of the Convention, Mauritius reserves the right not to apply any of the provisions of article 4 to its Covered Tax Agreements by the Convention.
Article 5. Application of methods to eliminate double taxation.
Reservation.
Under article 5.8 of the Convention, Mauritius reserves the right not to apply any of the provisions of article 5 in respect of its Covered Tax Agreements by the Convention.
Article 6. Purpose of the Covered Tax Agreements.
Notification of choice of optional provisions.
Under article 6.6 of the Convention, Mauritius opts to apply article 6.3).
Notification of the text of the Preamble existing in the conventions included in the list.
Pursuant to article 6.5 of the Convention, Mauritius considers that the following conventions do not fall within the scope of a reservation made under article 6.4 and contain in the Preamble the wording referred to in article 6.2. The text of the relevant paragraph of the Preamble is set out below.
Convention number listed
Other Contracting Jurisdiction
Preamble text
1
Barbados.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
2
Kingdom of Belgium.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
3
Republic of Botswana.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and capital gains,
4
Republic of Cape Verde.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
5
Republic of Congo.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
6
Republic of Croatia.
Desiring to conclude a convention to prevent double taxation of income taxes,
7
Republic of Cyprus.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
8
Arab Republic of Egypt
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
9
French Republic.
Desiring to conclude a convention to avoid double taxation on income and property taxes
10
Federal Republic of Germany
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
11
Republic of Ghana.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and capital gains,
12
Guernsey dance.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
13
Italian Republic.
Desiring to conclude a convention to prevent double taxation of income taxes and to prevent tax evasion,
14
Jersey.
No preamble
15
State of Kuwait.
desiring "
promoting their economic relations by removing fiscal obstacles through the
(ii) the conclusion of a convention to prevent double taxation and to prevent tax evasion in the field of income and property taxes;
16
The Kingdom of Lesotho.
«
Affirming its desire to promote and strengthen trade investment and private sector cooperation between the two countries,
(ii) to conclude an agreement to prevent double taxation and to prevent tax evasion in the area of income taxes;
17
Grand Duchy of Luxembourg.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes;
18
Republic of Madagascar.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
19
Malaysia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
20
Republic of Malta.
desiring to conclude an agreement to prevent double taxation and to prevent tax evasion in the area of income taxes,
21
Principality of Monaco.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
22
Republic of Mozambique.
Desiring to conclude a convention to prevent double taxation of income taxes,
23
Republic of Namibia.
Desiring to promote and strengthen economic relations between the two countries.
24
Kingdom of Nepal.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;
25
Sultanate of Oman.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;
26
Islamic Republic of Pakistan.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;
27
People's Republic of Bangladesh.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,
28
People's Republic of China.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
29
State of Qatar.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
30
Republic of Rwanda.
Desiring to promote and strengthen economic relations between the two countries and to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
31
Republic of Senegal.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
32
Republic of Seychelles.
Desiring to conclude a convention to prevent double taxation of income taxes,
33
Republic of Singapore.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
34
Socialist Democratic Republic of Sri Lanka.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion,
35
Republic of South Africa.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;
36
Kingdom of Esuatini.
Desiring to promote and strengthen economic relations between the two countries,
37
Kingdom of Sweden.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
38
Kingdom of Thailand.
Desiring to conclude a convention to prevent double taxation of income taxes,
39
Republic of Tunisia.
Desiring to conclude a convention to prevent double taxation of income taxes,
40
Republic of Uganda.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
41
United Arab Emirates.
Desiring to conclude a convention to prevent double taxation of income taxes,
42
United Kingdom of Great Britain and Northern Ireland.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion of income and capital gains;
43
Republic of Zambia.
Desiring to promote and strengthen economic relations between the two countries by avoiding double taxation on income taxes,
44
Republic of Zimbabwe.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and capital gains;
Notification of conventions included in the list that do not contain the text of the Preamble agreed upon in the Convention.
Pursuant to article 6.6 of the Convention, Mauritius considers that the following conventions do not contain in their Preamble a reference to its desire to develop its economic relations or to strengthen tax cooperation.
Number of the agreement listed
Other Contracting Jurisdiction
1
Barbados.
2
Kingdom of Belgium.
3
Republic of Botswana.
4
Republic of Cape Verde.
5
Republic of Congo.
6
Republic of Croatia.
7
Republic of Cyprus.
8
Arab Republic of Egypt
9
French Republic.
10
Federal Republic of Germany
11
Republic of Ghana.
12
Guernsey dance.
13
Italian Republic.
14
Jersey.
15
State of Kuwait.
16
The Kingdom of Lesotho.
17
Grand Duchy of Luxembourg.
18
Republic of Madagascar.
19
Malaysia.
20
Republic of Malta.
21
Principality of Monaco.
22
Republic of Mozambique.
23
Republic of Namibia.
24
Kingdom of Nepal.
25
Sultanate of Oman.
26
Islamic Republic of Pakistan.
27
People's Republic of Bangladesh.
28
People's Republic of China.
29
State of Qatar.
30
Republic of Rwanda.
31
Republic of Senegal.
32
Republic of Seychelles.
33
Republic of Singapore.
34
Socialist Democratic Republic of Sri Lanka.
35
Republic of South Africa.
36
Kingdom of Esuatini.
37
Kingdom of Sweden.
38
Kingdom of Thailand.
39
Republic of Tunisia.
40
Republic of Uganda.
41
United Arab Emirates.
42
United Kingdom of Great Britain and Northern Ireland.
43
Republic of Zambia.
44
Republic of Zimbabwe.
Article 7. Measures to prevent the abuse of conventions.
Notification of existing provisions in the listed conventions.
Pursuant to article 7.17 (a) of the Convention, Mauritius considers that the following convention is not subject to the reservation described in article 7.15 (b) and contains any of the provisions described in article 7.2. The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
10
Germany.
Article 22(1)
Notification of choice of optional provisions.
Under article 7.17 (b) of the Convention, Mauritius opts to apply article 7.4.
Article 8. Transactions with dividends.
Reservation.
Under article 8.3 (a) of the Convention, Mauritius reserves the right not to apply any of the provisions of article 8 to its Covered Tax Agreements by the Convention.
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Reservation.
Under article 9.6 (a) of the Convention, Mauritius reserves the right not to apply article 9.1 to its Covered Tax Agreements by the Convention.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservation.
Under article 10.5 (a) of the Convention, Mauritius reserves the right not to apply any of the provisions of article 10 to its Covered Tax Agreements by the Convention.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Under article 11(3)(a) of the Convention, Mauritius reserves the right not to apply any of the provisions of article 11 to its Covered Tax Agreements by the Convention.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Reservation.
Under article 12.4 of the Convention, Mauritius reserves the right not to apply any of the provisions of article 12 to its Covered Tax Agreements by the Convention.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Reservation.
Under article 13.6 (a) of the Convention, Mauritius reserves the right not to apply any of the provisions of article 13 to its Covered Tax Agreements by the Convention.
Article 14. Fragmentation of contracts.
Reservation.
Under article 14(3)(a) of the Convention, Mauritius reserves the right not to apply any of the provisions of article 14 to its Covered Tax Agreements by the Convention.
Article 15. Definition of a person closely linked to an undertaking.
Reservation.
Under article 15.2 of the Convention, Mauritius reserves the right not to apply any of its Covered Tax Agreements by the Convention to which the reservations described in articles 12.4, 13.6 (a) or 13.6 (c) and 14.3.a apply.
Article 16. Mutual agreement procedure.
Notification of existing provisions in the listed conventions.
Pursuant to article 16.6 (a) of the Convention, Mauritius considers that the following conventions contain a provision described in article 16.4 (a).(i). The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Barbados.
Article 26(1), first sentence.
2
Kingdom of Belgium.
Article 25(1), first sentence.
3
Republic of Botswana.
Article 26(1), first sentence.
4
Republic of Cape Verde.
Article 24(1), first sentence.
5
Republic of Congo.
Article 24(1), first sentence.
6
Republic of Croatia.
Article 25(1), first sentence.
7
Republic of Cyprus.
Article 26(1), first sentence.
8
Arab Republic of Egypt
Article 25(1), first sentence.
9
French Republic.
Article 26(1), first sentence.
10
Federal Republic of Germany
Article 25(1), first sentence.
11
Republic of Ghana.
Article 26(1), first sentence.
12
Guernsey dance.
Article 24(1), first sentence.
13
Italian Republic.
Article 25(1), first sentence.
14
Jersey.
Article 24(1), first sentence.
15
State of Kuwait.
Article 26(1), first sentence.
16
The Kingdom of Lesotho.
Article 24(1), first sentence.
17
Grand Duchy of Luxembourg.
Article 26(1), first sentence.
18
Republic of Madagascar.
Article 24(1), first sentence.
19
Malaysia.
Article 23(1), first sentence.
20
Republic of Malta.
Article 24(1), first sentence.
21
Principality of Monaco.
Article 24(1), first sentence.
22
Republic of Mozambique.
Article 25(1), first sentence.
23
Republic of Namibia.
Article 25(1), first sentence.
24
Kingdom of Nepal.
Article 25(1), first sentence.
25
Sultanate of Oman.
Article 24(1), first sentence.
26
Islamic Republic of Pakistan.
Article 25(1), first sentence.
27
People's Republic of Bangladesh.
Article 25(1), first sentence.
28
People's Republic of China.
Article 25(1), first sentence.
29
State of Qatar.
Article 25(1), first sentence.
30
Republic of Rwanda.
Article 24(1), first sentence.
31
Republic of Senegal.
Article 25(1), first sentence.
32
Republic of Seychelles.
Article 25(1), first sentence.
33
Republic of Singapore.
Article 25(1), first sentence.
34
Socialist Democratic Republic of Sri Lanka.
Article 25(1), first sentence.
35
Republic of South Africa.
Article 24(1), first sentence.
36
Kingdom of Esuatini.
Article 25(1), first sentence.
37
Kingdom of Sweden.
Article 24(1), first sentence.
38
Kingdom of Thailand.
Article 25(1), first sentence.
39
Republic of Tunisia.
Article 25(1), first sentence.
40
Republic of Uganda.
Article 26(1), first sentence.
41
United Arab Emirates.
Article 25(1), first sentence.
42
United Kingdom of Great Britain and Northern Ireland.
Article 27(1), first sentence.
43
Republic of Zambia.
Article 24(1), first sentence.
44
Republic of Zimbabwe.
Article 25(1), first sentence.
Pursuant to article 16.6(b)(i) of the Convention, Mauritius considers that the following conventions contain a provision determining that cases to which the first sentence of article 16.1 applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
13
Italian Republic.
Article 25(1), second sentence.
24
Kingdom of Nepal.
Article 25(1), second sentence.
Pursuant to article 16.6.b(ii) of the Convention, Mauritius considers that the following conventions contain a provision that determines that the specific time limit for the submission of cases to which the first sentence of article 16.1 applies is at least three years after the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Barbados.
Article 26(1), second sentence.
2
Kingdom of Belgium.
Article 25(1), second sentence.
3
Republic of Botswana.
Article 26(1), second sentence.
4
Republic of Cape Verde.
Article 24(1), second sentence.
5
Republic of Congo.
Article 24, second sentence.
6
Republic of Croatia.
Article 25(1), second sentence.
7
Republic of Cyprus.
Article 26(1), second sentence.
8
Arab Republic of Egypt
Article 25(1), second sentence.
9
French Republic.
Article 25(1), second sentence.
10
Federal Republic of Germany
Article 25(1), second sentence.
11
Republic of Ghana.
Article 26(1), second sentence.
12
Guernsey dance.
Article 24(1), second sentence.
14
Jersey.
Article 24(1), second sentence.
15
State of Kuwait.
Article 26(1), second sentence.
16
The Kingdom of Lesotho.
Article 24(1), second sentence.
17
Grand Duchy of Luxembourg.
Article 26(1), second sentence.
18
Republic of Madagascar.
Article 24(1), second sentence.
19
Malaysia.
Article 23(1), second sentence.
20
Republic of Malta.
Article 24(1), second sentence.
21
Principality of Monaco.
Article 24(1), second sentence.
22
Republic of Mozambique.
Article 25(1), second sentence.
23
Republic of Namibia.
Article 25(1), second sentence.
25
Sultanate of Oman.
Article 24(1), second sentence.
26
Islamic Republic of Pakistan.
Article 25(1), second sentence.
27
People's Republic of Bangladesh.
Article 25(1), second sentence.
28
People's Republic of China.
Article 25(1), second sentence.
29
State of Qatar.
Article 25(1), second sentence.
30
Republic of Rwanda.
Article 24(1), second sentence.
31
Republic of Senegal.
Article 25(1), second sentence.
32
Republic of Seychelles.
Article 25(1), second sentence.
33
Republic of Singapore.
Article 25(1), second sentence.
34
Socialist Democratic Republic of Sri Lanka.
Article 25(1), second sentence.
35
Republic of South Africa.
Article 24(1), second sentence.
36
Kingdom of Esuatini.
Article 25(1), second sentence.
37
Kingdom of Sweden.
Article 24(1), second sentence.
38
Kingdom of Thailand.
Article 25(1), second sentence.
39
Republic of Tunisia.
Article 25(1), second sentence.
40
Republic of Uganda.
Article 26(1), second sentence.
41
United Arab Emirates.
Article 25(1), second sentence.
43
Republic of Zambia.
Article 24(1), second sentence.
44
Republic of Zimbabwe.
Article 25(1), second sentence.
Pursuant to article 16.6(c)(ii) of the Convention, Mauritius considers that the following conventions do not contain any of the provisions described in article 16.4(b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
2
Kingdom of Belgium.
8
Arab Republic of Egypt
13
Italian Republic.
19
Malaysia.
33
Republic of Singapore.
39
Republic of Tunisia.
42
United Kingdom of Great Britain and Northern Ireland.
Pursuant to article 16.6(d)(i) of the Convention, Mauritius considers that the following convention does not contain any of the provisions described in article 16.4(c)(i).
Number of the agreement listed
Other Contracting Jurisdiction
9
French Republic.
Pursuant to article 16.6(d)(ii) of the Convention, Mauritius considers that the following conventions do not contain any of the provisions described in article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
2
Kingdom of Belgium.
5
Republic of Congo.
13
Italian Republic.
18
Republic of Madagascar.
21
Principality of Monaco.
30
Republic of Rwanda.
31
Republic of Senegal.
39
Republic of Tunisia.
42
United Kingdom of Great Britain and Northern Ireland.
44
Republic of Zimbabwe.
Article 17. Correlative adjustments.
Notification of existing provisions in the listed conventions.
Pursuant to article 17(4) of the Convention, Mauritius considers that the following conventions contain a provision described in Article 17.2. The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Barbados.
Article 9.2
3
Republic of Botswana.
Article 9.2
4
Republic of Cape Verde.
Article 9.2
5
Republic of Congo.
Article 9.2
6
Republic of Croatia.
Article 9.2
7
Republic of Cyprus.
Article 9.2
8
Arab Republic of Egypt
Article 9.2
10
Federal Republic of Germany
Article 9.2
11
Republic of Ghana.
Article 9.2
12
Guernsey dance.
Article 9.2
13
Italian Republic.
Article 9.2 - Protocol
14
Jersey.
Article 9.2
15
State of Kuwait.
Article 9.2
16
The Kingdom of Lesotho.
Article 9.2
17
Grand Duchy of Luxembourg.
Article 9.2
18
Republic of Madagascar.
Article 9.2
20
Republic of Malta.
Article 9.2
21
Principality of Monaco.
Article 9.2
22
Republic of Mozambique.
Article 9.2
23
Republic of Namibia.
Article 9.2
24
Kingdom of Nepal.
Article 9.2
26
Islamic Republic of Pakistan.
Article 9.2
27
People's Republic of Bangladesh.
Article 9.2
28
People's Republic of China.
Article 9.2
29
State of Qatar.
Article 9.2
30
Republic of Rwanda.
Article 9.2
31
Republic of Senegal.
Article 9.2
32
Republic of Seychelles.
Article 9.2
33
Republic of Singapore.
Article 9.2
34
Socialist Republic of Sri Lanka.
Article 9.2
35
Republic of South Africa.
Article 9.2
36
Kingdom of Esuatini.
Article 9.2
37
Kingdom of Sweden.
Article 9.2
38
Kingdom of Thailand.
Article 9.2
40
Republic of Uganda.
Article 9.2
41
United Arab Emirates.
Article 9.2
42
United Kingdom of Great Britain and Northern Ireland.
Article 24(5)
43
Republic of Zambia.
Article 9.2
Article 18. Option for the implementation of Part VI.
Notification of choice of optional provisions.
Under article 18 of the Convention, Mauritius opts to apply Part VI.
Article 19. Binding and binding arbitration.
Reservation.
Under article 19.12 of the Convention, Mauritius reserves the right to apply the following rules in relation to its Covered Tax Agreements by the Convention, without prejudice to the other provisions of article 19:
(a) An issue not resolved following mutual agreement procedure falling within the scope of arbitration provided for in the Convention may not be the subject of such arbitration where a court or administrative tribunal of any of the Contracting Jurisdictions has previously ruled on that question;
(b) if, at any time after the request for arbitration and before the arbitral commission has issued its decision to the competent authorities of the Contracting Jurisdictions, a court or administrative tribunal of one of the Contracting Jurisdictions decides on the matter, the arbitral proceedings shall be concluded.
Article 23. Type of arbitral proceedings.
Notification of choice of optional provisions.
Under article 23.4 of the Convention, Mauritius chose to apply article 23.5.
Article 24. Agreement on a different resolution.
Notification of choice of optional provisions.
Under article 24.1 of the Convention, Mauritius opts to apply article 24.2.
Article 28. Reservations.
Reservation concerning the scope of the arbitration.
Pursuant to article 28(2)(a) of the Convention, Mauritius formulates the following reservations with regard to the scope of the cases eligible for arbitration under Part VI.
1. Mauritius reserves the right not to apply Part VI in cases involving the application of the domestic anti-circumvention rules of Mauritius included in section 90 of the Income Tax Act or case law on this matter. Subsequent rules replacing, modifying or updating such anti-circumvention rules shall also apply. Mauritius shall notify the Depositary of such subsequent provisions.
2. Mauritius reserves the right not to apply Part VI in cases involving recourse to Part XII (Infringements) of the Income Tax Act. Later rules that replace, amend or update these provisions of the Income Tax Act shall also be included. Mauritius shall notify the Depositary of such subsequent provisions.
Article 35. Effective date.
Notification of choice of optional provisions.
Pursuant to Article 35(2) of the Convention and solely for the purposes of applying Articles 35(1)(a) and 35(5)(a), Mauritius elects to replace ‘tax period’ by ‘civil year’.
Reservation.
Under article 35.6 of the Convention, Mauritius reserves the right not to apply article 35.4 in relation to its Covered Tax Agreements.
Monaco
Reservations and notifications made by the Principality of Monaco at the time of deposit of the instrument of ratification, acceptance or approval pursuant to articles 28.6 and 29.3 of the Convention
Article 2. Interpretation of terms.
Notification.
Conventions covered by the Convention.
In accordance with Article 2.1(a)(ii) of the Convention, the Principality of Monaco wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/ Instrument amending
Date of signature
Date of entry into force
1
Tax Convention between France and the Principality of Monaco.
France.
Original.
18-05-1963
01-09-1963
Instrument amending (a).
25-06-1969
01-08-1969
Instrument amending (b).
26-05-2003
01-08-2005
2
Agreement between the Bailiwick of Guernsey and the Government of the Principality of Monaco to prevent double taxation and to prevent tax evasion in respect of income taxes.
Guernsey.
Original.
07-04-2014
09-05-2015
3
Convention between the Grand Duchy of Luxembourg and the Principality of Monaco to prevent double taxation and to prevent tax fraud in respect of income and property taxes.
Luxembourg.
Original.
27-07-2009
03-05-2010
4
Tax convention between the Principality of Monaco and the Republic of Mali to prevent double taxation and prevent tax evasion in the area of income taxes.
Mali.
Original.
13-02-2012
01-08-2016
Instrument amending (a).
30-08-2013
01-08-2016
5
Convention between the Republic of Mauritius and the Principality of Monaco to prevent double taxation and to prevent tax evasion in the area of income taxes.
Mauritius.
Original.
13-04-2013
08-08-2013
6
Convention between the Government of the State of Qatar and the Government of the Principality of Monaco to prevent double taxation and to prevent tax evasion in respect of income taxes.
Qatar.
Original.
16-09-2009
15-06-2010
7
Convention between the Government of the Principality of Monaco and the Government of the Republic of Seychelles to prevent double taxation and to prevent tax evasion in respect of income taxes.
Seychelles.
Original.
04-01-2010
01-01-2013
8
Convention between Saint Kitts and Nevis and the Principality of Monaco to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
St. Kitts and Nevis.
Original.
17-09-2009
01-12-2011
Article 3. Transparent entities.
Reservation.
In accordance with article 3.5 (a) of the Convention, the Principality of Monaco reserves the right not to apply any of the provisions of article 3 to its Covered Tax Agreements by the Convention.
Article 4. Entities with double residence.
Reservation.
In accordance with article 4.3 (a) of the Convention, the Principality of Monaco reserves the right not to apply any of the provisions of article 4 to its Covered Tax Agreements by the Convention.
Article 6. Purpose of the Covered Tax Agreements.
Notification of choice of optional provisions
.
In accordance with article 6.6 of the Convention, the Principality of Monaco chooses to apply article 6.3.
Notification of the text of the Preamble existing in the conventions included in the list.
Pursuant to article 6.5 of the Convention, the Principality of Monaco considers that the following conventions do not fall within the scope of a reservation made under article 6.4 and contain in the Preamble the wording referred to in article 6.2. The text of the relevant paragraph in the Preamble is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
2
Guernsey.
DESIRING to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
3
Luxembourg.
looking forward to concluding a convention to prevent double taxation and to prevent tax fraud in the area of income and property taxes,
4
Mali.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
5
Mauritius.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, they have agreed on the following:
6
Qatar.
"Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes, they have agreed on the following:"
7
Seychelles.
"Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes, they have agreed on the following:"
8
St. Kitts and Nevis.
<The Government of the Federation of St. Kitts and Nevis and the Government of the Principality of Monaco> «desiring to conclude a convention to prevent double taxation and to prevent tax evasion in matters of income and property taxes, <have decided to conclude this convention:>
Notification of conventions included in the list that do not contain the text of the Preamble agreed upon in the Convention.
In accordance with article 6.6 of the Convention, the Principality of Monaco considers that the following convention does not contain in its Preamble a reference to its desire to develop its economic relations or to strengthen cooperation in tax matters.
Number of the agreement listed
Other Contracting Jurisdiction
1
France.
Article 8. Transactions with dividends.
Reservation.
In accordance with article 8.3 (a) of the Convention, the Principality of Monaco reserves the right not to apply any of the provisions of article 8 to its Covered Tax Agreements by the Convention.
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Reservation.
In accordance with article 9.6 (a) of the Convention, the Principality of Monaco reserves the right not to apply article 9.1 to its Covered Tax Agreements by the Convention.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservation.
In accordance with article 10.5 (a) of the Convention, the Principality of Monaco reserves the right not to apply any of the provisions of article 10 to its Covered Tax Agreements by the Convention.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
In accordance with article 11(3)(a) of the Convention, the Principality of Monaco reserves the right not to apply any of the provisions of article 11 to its Covered Tax Agreements by the Convention.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Reservation.
In accordance with article 12.4 of the Convention, the Principality of Monaco reserves the right not to apply any of the provisions of article 12 to its Covered Tax Agreements by the Convention.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Reservation.
In accordance with article 13.6 (a) of the Convention, the Principality of Monaco reserves the right not to apply any of the provisions of article 13 to its Covered Tax Agreements by the Convention.
Article 14. Fragmentation of contracts.
Reservation.
In accordance with article 14(3)(a) of the Convention, the Principality of Monaco reserves the right not to apply any of the provisions of article 14 to its Covered Tax Agreements by the Convention.
Article 15. Definition of a person closely linked to an undertaking .
Reservation.
In accordance with article 15.2 of the Convention, the Principality of Monaco reserves the right not to apply article 15 to any of its Covered Tax Agreements by the Convention to which the reservations described in articles 12.4, 13.6 (a) or 13.6 (c) and 14.3 (a) apply.
Article 16. Mutual agreement procedure.
Reservation.
In accordance with article 16.5 (a) of the Convention, the Principality of Monaco reserves the right not to apply the first sentence of article 16.1 to its tax treaties, which it considers to be intended to comply with the minimum standard for the improvement of dispute resolution under the OECD/G20 BEPS Package, ensuring that, under each of its Covered Tax Agreements (other than those which allow a person to submit a case to the competent authority of any of the contracting jurisdictions), a person considers that actions taken by one or both contracting jurisdictions involve or may entail for him an imposition not in accordance with the provisions of the Covered Tax Agreement, may, irrespective of the remedies provided for by the domestic law of those contracting jurisdictions, submit his case to the competent authority of the contracting jurisdiction of which he is resident or, where the case falls within the scope of a provision of a tax convention covering non-discrimination on grounds of nationality, to the competent authority of the contracting jurisdiction of which he is a national; and the competent authority of that Contracting Jurisdiction shall institute a bilateral process of notification or consultation with the competent authority of the other Contracting Jurisdiction in cases where the authority to which the request for mutual agreement procedure was submitted does not consider the objection raised by the taxpayer to be justified.
In accordance with article 16.5 (c) of the Convention, the Principality of Monaco reserves the right not to apply the second sentence of article 16.2 to its Covered Tax Agreements on the grounds that for the purposes of all its Covered Tax Agreements,
I. any agreement agreed by mutual agreement procedure shall apply without prejudice to any time limit laid down in the domestic law of the Contracting Jurisdictions; or
II. that its intention is to meet the minimum standard for improving dispute resolution under the OECD/G20 BEPS Package by accepting, in its bilateral treaty negotiations, a provision stipulating that:
(a) Contracting Jurisdictions may not make any adjustment to profits attributable to the permanent establishment of an enterprise in one of the Contracting Jurisdictions after a period mutually agreed between the two Contracting Jurisdictions from the end of the tax year in which the profits could have been attributed to the permanent establishment (this provision shall not apply in the event of fraud, gross negligence or intentional misconduct); and
(b) Contracting courts shall not include, or tax accordingly, the profits that an undertaking may have obtained, but which, because of the conditions referred to in a provision of the Tax Convention which relates to the associated undertakings, has not, after a mutually agreed period between the Contracting Jurisdictions since the end of the tax year in which the profits would have been obtained by the undertaking (this provision shall not apply in the event of fraud, gross negligence or intentional misconduct).]
Notification of existing provisions of listed conventions
In accordance with article 16.6.b(i) of the Convention, the Principality of Monaco considers that the following conventions contain a provision determining that the cases to which the first sentence of article 16.1 applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
6
Qatar.
Article 25(1), second sentence.
7
Seychelles.
Article 25(1), second sentence.
Pursuant to article 16.6 (b)(ii) of the Convention, the Principality of Monaco considers that the following conventions contain a provision that determines that the specific time limit for the submission of cases to which the first sentence of article 16.1 applies is at least three years after the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
2
Guernsey.
Article 24(1), second sentence.
3
Luxembourg.
Article 24(1), first sentence.
4
Mali.
Article 26(1), second sentence.
5
Mauritius.
Article 24(1), second sentence.
8
St. Kitts and Nevis.
Article 24(1), second sentence.
Notification of listed conventions that do not contain certain provisions
In accordance with article 16.6(c)(i) of the Convention, the Principality of Monaco considers that the following convention does not contain any of the provisions described in article 16.4(b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
1
France.
In accordance with Article 16.6(d)(ii) of the Convention, the Principality of Monaco considers that the following Convention does not contain any of the provisions described in Article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
5
Mauritius.
Article 17. Correlative adjustments.
Reservation.
Pursuant to article 17(3)(b) of the Convention, the Principality of Monaco reserves the right not to apply any of the provisions of article 17 to its Covered Tax Agreements, arguing that, in the absence of a provision referred to in article 17.2 of its tax convention,
(i) make the appropriate adjustment referred to in Article 17.1; or
(ii) its competent authority shall endeavour to resolve the case in accordance with the provisions of the tax convention covering amicable proceedings.
Pursuant to article 17(3)(c) of the Convention, the Principality of Monaco reserves the right not to apply any of the provisions of article 17 to its Covered Tax Agreements by the Convention, on the grounds that it will accept a provision of the kind contained in article 17.1 in its bilateral treaty negotiations, provided that the Contracting Jurisdictions have reached agreement on that provision and those described in article 16.5(c)(ii).
Norway
Reservations and notifications made by Norway upon deposit of the instrument of ratification in accordance with articles 28.5 and 29.1 of the Convention
Article 2. Interpretation of terms.
Notification. Conventions covered by the Multilateral Convention
In accordance with article 2.1(a)(ii) of the Convention, Norway wishes the following conventions to be covered by the Convention:
N.º
Title
Other
Jurisdiction
contracting authority
Original/
Instrument amending
Date of
signature
Date of entry into force
1
Convention between the Kingdom of Norway and the Argentine Republic to prevent double taxation and prevent tax evasion in the area of income and capital taxes.
Argentina.
Original.
08-10-1997
30-11-2001
2
Convention between the Kingdom of Norway and Australia to prevent double taxation of income taxes and to prevent tax evasion.
Australia.
Original.
08-08-2006
12-09-2007
3
Convention between the Kingdom of Norway and the Republic of Bulgaria on the avoidance of double taxation on income taxes.
Bulgaria.
Original.
22-07-2014
30-07-2015
4
Convention between the Kingdom of Norway and the Republic of Chile to prevent double taxation and to prevent tax evasion relating to income and property taxes.
Chile.
Original.
26-10-2001
22-07-2003
5
Agreement between the Government of the Kingdom of Norway and the Government of the People's Republic of China to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
China.
Original.
25-02-1986
21-12-1986
6
Convention between the Kingdom of Norway and the Republic of Cyprus to prevent double taxation and prevent tax evasion in respect of income taxes.
Cyprus.
Original.
24-02-2014
08-07-2014
7
Agreement between the Government of the Kingdom of Norway and the Government of the Czech Republic to prevent double taxation and prevent tax evasion in respect of income taxes.
Czech Republic.
Original.
19-10-2004
09-09-2005
8
Convention between the Kingdom of Norway and the Republic of Estonia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Estonia.
Original.
14-05-1993
30-12-1993
9
Convention between the Kingdom of Norway and Goergia to prevent double taxation and prevent tax evasion in respect of income taxes.
Georgia.
Original.
10-11-2011
23-07-2012
10
Convention between the Kingdom of Norway and the Hellenic Republic to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Greece.
Original.
27-04-1988
16-09-1991
Notification amending it.
06-06-1998
01-01-1999
11
Agreement between the Kingdom of Norway and the Republic of India to avoid double taxation and to prevent tax evasion in respect of income and property taxes.
India.
Original.
02-02-2011
20-12-2011
12
Convention between the Kingdom of Norway and Ireland to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Ireland.
Original.
22-11-2000
28-11-2001
13
Convention between the Kingdom of Norway and Japan to prevent double taxation and prevent tax evasion in the area of income taxes.
Japan.
Original.
04-03-1992
16-12-1992
14
Convention between the Kingdom of Norway and the Republic of Latvia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Latvia.
Original.
19-07-1993
30-12-1993
15
Convention between the Kingdom of Norway and the Republic of Lithuania to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Lithuania.
Original.
27-04-1993
30-12-1993
16
Convention between the Kingdom of Norway and the Grand Duchy of Luxembourg to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Luxembourg.
Original.
06-05-1983
27-02-1985
Protocol amending it.
07-07-2009
12-04-2010
Instrument to be amended.
25-12-1998
01-01-1999
17
Convention between the Kingdom of Norway and Malta to prevent double taxation and prevent tax evasion in respect of income taxes.
Malta.
Original.
30-03-2012
14-02-2013
18
Agreement between the Kingdom of Norway and the United Mexican States to avoid double taxation and to prevent tax evasion in respect of income and property taxes.
Mexico.
Original.
23-03-1995
23-01-1996
19
Convention between the Kingdom of Norway and the Kingdom of the Netherlands to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
The Netherlands.
Original.
12-01-1990
31-12-1990
Protocol amending it.
23-04-2013
30-11-2013
20
Convention between the Kingdom of Norway and the Republic of Poland to prevent double taxation and prevent tax evasion in the area of income taxes.
Poland.
Original.
09-09-2009
25-05-2010
Protocol amending it.
05-07-2012
02-04-2013
21
Convention between the Kingdom of Norway and the Portuguese Republic to prevent double taxation and to prevent tax evasion in the area of income taxes.
Portugal.
Original.
10-03-2011
15-06-2012
22
Convention between the Kingdom of Norway and Romania to prevent double taxation and prevent tax evasion in respect of income taxes.
Romania.
Original.
27-04-2015
01-04-2016
23
Convention between the Kingdom of Norway and the Russian Federation to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Russia.
Original.
26-03-1996
20-12-2002
24
Convention between the Kingdom of Norway and the Republic of Serbia to avoid double taxation and to prevent tax evasion in respect of income taxes.
Serbia.
Original.
17-06-2015
18-12-2015
25
Convention between the Kingdom of Norway and the Republic of Slovenia to prevent double taxation and prevent tax evasion in the area of income taxes.
Slovenia.
Original.
18-02-2008
10-12-2009
26
Convention between the Kingdom of Norway and the Republic of South Africa to prevent double taxation and prevent tax evasion in respect of income taxes.
South Africa.
Original.
12-02-1996
12-09-1996
Protocol amending it.
16-07-2012
20-11-2015
27
Convention between the Kingdom of Norway and the Republic of Turkey to prevent double taxation and to prevent tax evasion in respect of income taxes.
Turkey.
Original.
15-01-2010
15-06-2011
28
Convention between the Kingdom of Norway and the Government of the United Kingdom of Great Britain and Northern Ireland to prevent double taxation and prevent tax evasion in respect of income taxes and capital gains.
United Kingdom.
Original.
14-03-2013
17-12-2013
Article 3. Transparent entities.
Reservation.
According to Article 3.5(b) of the Convention, Norway reserves the right not to apply paragraph 1 to any of its Covered Tax Agreements by the Convention which already contain any of the provisions described in Article 3.4. The following convention contains provisions falling within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
11
India.
Article 4(1)(b)
Article 4. Entities with double residence.
Reservation.
Pursuant to article 4.3(d) of the Convention, Norway reserves the right not to apply any of the provisions of article 4 to any of its tax treaties which already cover cases in which a person is resident in more than one Contracting Jurisdiction, requesting the competent authorities of the Contracting Jurisdictions to attempt jointly to agree on a single Contracting Jurisdiction of Residence, and to provide for the treatment of that person under the tax agreement if it is impossible to reach an agreement. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
3
Bulgaria.
Article 4.3
4
Chile.
Article 4.3
6
Cyprus.
Article 4.3
8
Estonia.
Article 4.3
14
Latvia.
Article 4.3
15
Lithuania.
Article 4.3
22
Romania.
Article 4.3
24
Serbia.
Article 4.3
28
United Kingdom.
Article 4.4
Notification of existing provisions in the conventions included in the list.
According to Article 4.4 of the Convention, Norway considers that the following conventions contain one of the provisions described in Article 4.2 which is not subject to reservation under Article 4.3(b) to (d). The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Argentina.
Article 4.3
2
Australia.
Article 4.4
5
China.
Article 4.3
7
Czech Republic.
Article 4.3
9
Georgia.
Article 4.3
10
Greece.
Article 4.3
11
India.
Article 4.3
12
Ireland.
Article 4.3
13
Japan.
Article 4.3
16
Luxembourg.
Article 4.3
17
Malta.
Article 4.3
18
Mexico.
Article 4.3
19
The Netherlands.
Article 4.3
20
Poland.
Article 4.3
21
Portugal.
Article 4.3
23
Russia.
Article 4.3 and 4.4
25
Slovenia.
Article 4.3
26
South Africa.
Article 4.3
27
Turkey.
Article 4.3
Article 5. Application of methods to eliminate double taxation.
Notification of choice of optional provisions.
Under Article 5.10 of the Convention, Norway opts to apply Option C under Article 5.1.
Notification of existing provisions in the conventions included in the list Jurisdictions that choose Option C:
According to article 5.10 of the Convention, Norway considers that the following conventions contain a provision described in article 5.7. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
5
China.
Article 25(2)
Article 6. Purpose of the Covered Tax Agreements.
Notification of choice of optional provisions.
Under article 6.6 of the Convention, Norway opts to apply article 6.3.
Notification of the text of the Preamble existing in the conventions included in the list.
According to article 6.5 of the Convention, Norway considers that the following conventions do not fall within the scope of a reservation made under article 6.4 and contain in the Preamble the wording referred to in article 6.2. The text of the relevant paragraph in the Preamble is set out below.
Agreement number in the list
Other Contracting Jurisdiction
Preamble text
1
Argentina.
'Wishing to conclude an agreement to avoid double taxation and to prevent tax evasion in the area of income and capital taxes,'
2
Australia.
'Wishing to conclude a convention to prevent double taxation of income taxes and to prevent tax evasion,'
3
Bulgaria.
'Wishing to conclude a convention to prevent double taxation on income taxes in order to promote and strengthen economic relations between the two States,'
4
Chile.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion relating to income and property taxes,'
5
China.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,'
6
Cyprus.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
7
Czech Republic.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
8
Estonia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,'
9
Georgia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
10
Greece.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,'
11
India.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes and with the aim of promoting economic cooperation between the two countries",
12
Ireland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,'
13
Japan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
14
Latvia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,'
15
Lithuania.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,'
16
Luxembourg.
Desiring to avoid double taxation and prevent tax evasion with respect to taxes on income and capital, have decided to conclude a convention and have appointed their plenipotentiaries for this purpose:
Kongeriket Norges Regjering:
His Royal Highness the Grand Duke of Luxembourg:
Som eter å ha utvekslet sine fullmakter, som er funnet i god og riktig form,:
"Desirous of avoiding double taxation and preventing tax evasion in the area of income and property taxes, they have decided to conclude a convention and have appointed as plenipotentiaries for this purpose:"
17
Malta.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
18
Mexico.
Desiring to conclude a convention for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital,
"Wishing to conclude an agreement to avoid double taxation and to prevent tax evasion on income and property taxes,"
19
The Netherlands.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
20
Poland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;'
21
Portugal.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
22
Romania.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
23
Russia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes and with a view to promoting economic cooperation between the two countries,'
24
Serbia.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes, with a view to promoting stable conditions for the general development of economic cooperation and investment between the two countries,"
25
Slovenia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
26
South Africa.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
27
Turkey.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
28
United Kingdom.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains,"
Notification of conventions included in the list that do not contain the text of the Preamble agreed upon in the Convention.
According to article 6.6 of the Convention, Norway considers that the following conventions do not contain in their Preamble reference to its desire to develop an economic relationship or to strengthen tax cooperation.
Number of the agreement listed
Other Contracting Jurisdiction
1
Argentina.
2
Australia.
3
Bulgaria.
4
Chile.
5
China.
6
Cyprus.
7
Czech Republic.
8
Estonia.
9
Georgia.
10
Greece.
11
India.
12
Ireland.
13
Japan.
14
Latvia.
15
Lithuania.
16
Luxembourg.
17
Malta.
18
Mexico.
19
The Netherlands.
20
Poland.
21
Portugal.
22
Romania.
24
Serbia.
25
Slovenia.
26
South Africa.
27
Turkey.
28
United Kingdom.
Article 7. Measures to prevent the abuse of conventions.
Declaration of acceptance of a main purpose test as an interim measure.
Under article 7.17 (a) of the Convention, Norway declares that, while it accepts to apply article 7.1 individually as an interim measure, it intends to adopt, to the extent possible and through bilateral negotiation, a benefit limitation clause that complements or replaces article 7.1.
Notification of choice of optional provisions.
Under article 7.17(d) of the Convention, Norway opts to apply article 7.7.(a).
Notification of existing provisions in the conventions included in the list.
According to article 7.17 (a) of the Convention, Norway considers that the following conventions are not subject to the reservation provided for in article 7.15 (b) and contain the provision described in article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
2
Australia.
Article 10.7, 11.9 and 12.7
3
Bulgaria.
Article 10.7, 11.8, 12.7 and 21.3
4
Chile.
Articles 11.7 and 12.7
9
Georgia.
Articles 10.7, 11.5, 12.5 and 20.3
11
India.
Article 29
12
Ireland.
Articles 11.6 and 12.6
17
Malta.
Article 10(7)
18
Mexico.
Articles 11.9 and 12.7
22
Romania.
Articles 10.7, 11.8 and 12.7
24
Serbia.
Article 10.7, 11.8, 12.7 and 22.4
28
United Kingdom.
Articles 10.7, 11.5, 12.5 and 20.5
Article 8. Transactions with dividends.
Reservation.
According to Article 8.3(b)(i) of the Convention, Norway reserves the right not to apply any of the provisions of Article 8 to its tax treaties falling within the scope of which the provisions described in Article 8.1 already include a minimum period of possession. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
2
Australia.
Article 10(3)
13
Japan.
Article 10(2)(a)
17
Malta.
Article 10(2)(a)(i)
20
Poland.
Article 10(2)(a)
21
Portugal.
Article 10(2)(a)
Notification of existing provisions of listed conventions
According to article 8.4 of the Convention, Norway considers that the following conventions contain the provision described in article 8.1 which is not subject to a reservation provided for in article 8.3(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Argentina.
Article 10(2)(a)
2
Australia.
Article 10(2)(a)
3
Bulgaria.
Article 10(2)(a)
4
Chile.
Article 10(2)(a)
5
China.
N. p.
6
Cyprus.
Article 10(2)(a)
7
Czech Republic.
Article 10(2)(a)
8
Estonia.
Article 10(2)(a)
9
Georgia.
Article 10(2)(a)
10
Greece.
Article 10(2)(a) and (b)
11
India.
N. p.
12
Ireland.
Article 10(2)(a)
14
Latvia.
Article 10(2)(a)
15
Lithuania.
Article 10(2)(a)
16
Luxembourg.
Article 10(2)(a)
18
Mexico.
Article 10(3)
19
The Netherlands.
10.3.b)
22
Romania.
Article 10(2)(a)
24
Serbia.
Article 10.2.1
25
Slovenia.
Article 10(2)(a) and (b)
26
South Africa.
Article 10(2)(a)
27
Turkey.
Article 10(2)(a)
28
United Kingdom.
Article 10(2)(b)(i)
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Reservation.
Under article 9.6 (a) of the Convention, Norway reserves the right not to apply article 9.1 to its Covered Tax Agreements by the Convention.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservation.
Under article 10.5 (a) of the Convention, Norway reserves the right not to apply any of the provisions of article 10 to its Covered Tax Agreements by the Convention.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Notification of existing provisions in the listed conventions.
Pursuant to article 12.5 of the Convention, Norway considers that the following conventions contain the provision described in article 12(3)(a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Argentina.
Article 5.5
2
Australia.
Article 5.6
3
Bulgaria.
Article 5.6
4
Chile.
Article 5.5
5
China.
Article 5.5
6
Cyprus.
Article 5.6
7
Czech Republic.
Article 5.5
8
Estonia.
Article 5.5
9
Georgia.
Article 5.6
10
Greece.
Article 5.5
11
India.
Article 5.5(a)
12
Ireland.
Article 5.5
13
Japan.
Article 5.5
14
Latvia.
Article 5.5
15
Lithuania.
Article 5.5
16
Luxembourg.
Article 5.5
17
Malta.
Article 5.6
18
Mexico.
Article 5.5
19
The Netherlands.
Article 5.6
20
Poland.
Article 5.6
21
Portugal.
Article 5.6
22
Romania.
Article 5.6
23
Russia.
Article 5.4
24
Serbia.
Article 5.7
25
Slovenia.
Article 5.6
26
South Africa.
Article 5.5
27
Turkey.
Article 5.6
28
United Kingdom.
Article 5.6
According to article 12.6 of the Convention, Norway considers that the following conventions contain the provision described in article 12.3.b. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Argentina.
Article 5.6
2
Australia.
Article 5.7
3
Bulgaria.
Article 5.7
4
Chile.
Article 5.7
5
China.
Article 5.6
6
Cyprus.
Article 5.7
7
Czech Republic.
Article 5.6
8
Estonia.
Article 5.6
9
Georgia.
Article 5.7
10
Greece.
Article 5.6
11
India.
Article 5.7
12
Ireland.
Article 5.6
13
Japan.
Article 5.6
14
Latvia.
Article 5.6
15
Lithuania.
Article 5.6
16
Luxembourg.
Article 5.6
17
Malta.
Article 5.7
18
Mexico.
Article 5.7
19
The Netherlands.
Article 5.7
20
Poland.
Article 5.7
21
Portugal.
Article 5.7
22
Romania.
Article 5.7
23
Russia.
Article 5.5
24
Serbia.
Article 5(8)
25
Slovenia.
Article 5.7
26
South Africa.
Article 5.6
27
Turkey.
Article 5.7
28
United Kingdom.
Article 5.7
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Notification of choice of optional provisions.
Under article 13.7 of the Convention, Norway opts to apply option A of article 13.1.
Notification of existing provisions in the listed conventions.
According to article 13.7 of the Convention, Norway considers that the following conventions contain the provision described in article 13.5 (a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Argentina.
Article 5.4
2
Australia.
Article 5.5
3
Bulgaria.
Article 5.5
4
Chile.
Article 5.4
5
China.
Article 5.4
6
Cyprus.
Article 5.5
7
Czech Republic.
Article 5.4
8
Estonia.
Article 5.4
9
Georgia.
Article 5.5
10
Greece.
Article 5.4
11
India.
Article 5.4
12
Ireland.
Article 5.4
13
Japan.
Article 5.4
14
Latvia.
Article 5.4
15
Lithuania.
Article 5.4
16
Luxembourg.
Article 5.4
17
Malta.
Article 5.5
18
Mexico.
Article 5.4
19
The Netherlands.
Article 5.5
20
Poland.
Article 5.5
21
Portugal.
Article 5.5
22
Romania.
Article 5.5
23
Russia.
Article 5.3
24
Serbia.
Article 5.6
25
Slovenia.
Article 5.5
26
South Africa.
Article 5.4
27
Turkey.
Article 5.5
28
United Kingdom.
Article 5.5
Article 14. Fragmentation of contracts.
Reservation.
Under article 14.3.b of the Convention, Norway reserves the right not to apply any of the provisions of article 14 in respect of the provisions of its tax treaties relating to the exploration or exploitation of natural resources. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Argentina.
Articles 5.3(d) and 21.4
2
Australia.
Article 20(3)
3
Bulgaria.
Article 20(3)
5
China.
Article 23(4)
6
Cyprus.
Article 20(3)
7
Czech Republic.
Article 20(3)
8
Estonia.
Article 21(3)
11
India.
Article 21(3)
12
Ireland.
Article 21(3)
13
Japan.
Article 21(2)
14
Latvia.
Article 21(3)
15
Lithuania.
Article 21(3)
16
Luxembourg.
Paragraph 2 of the Additional Protocol
17
Malta.
Article 20(3)
18
Mexico.
Article 21(4)
19
The Netherlands.
Article 24(3)
20
Poland.
Article 20(4)
21
Portugal.
Article 21(3)
22
Romania.
Article 21(3)
23
Russia.
Paragraph 3 of the Protocol
24
Serbia.
Article 21(3)
25
Slovenia.
Article 20(3)
26
South Africa.
Article 21(3)
27
Turkey.
Article 21(3)
28
United Kingdom.
Article 21(4)
Notification of existing provisions in the listed conventions
According to article 14.4 of the Convention, Norway considers that the following conventions contain the provision described in article 14.2 that is not subject to reservation under article 14.3.b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
2
Australia.
Article 5.4
19
The Netherlands.
Article III of the Protocol
24
Serbia.
Article 5.5
Article 16. Mutual agreement procedure.
Notification of existing provisions in the listed conventions
According to article 16.6 (a) of the Convention, Norway considers that the following conventions contain the provision described in article 16.4 (a)(i). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Argentina.
Article 26(1), first sentence.
2
Australia.
Article 25(1), first sentence.
3
Bulgaria.
Article 24(1), first sentence.
4
Chile.
Article 25(1), first sentence.
5
China.
Article 27(1), first sentence.
6
Cyprus.
Article 24(1), first sentence.
7
Czech Republic.
Article 24(1), first sentence.
8
Estonia.
Article 26(1), first sentence.
9
Georgia.
Article 23(1), first sentence.
10
Greece.
Article 26(1), first sentence.
11
India.
Article 26(1), first sentence.
12
Ireland.
Article 26(1), first sentence.
13
Japan.
Article 25(1), first sentence.
14
Latvia.
Article 26(1), first sentence.
15
Lithuania.
Article 26(1), first sentence.
16
Luxembourg.
Article 25.1.
17
Malta.
Article 24(1), first sentence.
18
Mexico.
Article 26.1, first sentence and second sentence of the Norwegian text and article 26.1, first sentence of the Spanish text.
19
The Netherlands.
Article 26(1), first sentence.
20
Poland.
Article 24(1), first sentence.
21
Portugal.
Article 25(1), first sentence.
22
Romania.
Article 25(1), first sentence.
23
Russia.
Article 25(1), first sentence.
24
Serbia.
Article 25(1), first sentence.
25
Slovenia.
Article 24(1), first sentence.
26
South Africa.
Article 25(1), first sentence.
27
Turkey.
Article 25(1), first sentence.
28
United Kingdom.
Article 27(1), first sentence.
Pursuant to Article 16.6.b(ii) of the Convention, Norway considers that the following conventions contain a provision that determines that the specific time period for the submission of cases to which the first sentence of Article 16.1 applies is at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Argentina.
Article 26(1), second sentence.
2
Australia.
Article 25(1), second sentence.
3
Bulgaria.
Article 24(1), second sentence.
5
China.
Article 27(1), second sentence.
6
Cyprus.
Article 24(1), second sentence.
7
Czech Republic.
Article 24(1), second sentence.
8
Estonia.
Article 26(1), second sentence.
9
Georgia.
Article 23(1), second sentence.
10
Greece.
Article 26(1), second sentence.
11
India.
Article 26(1), second sentence.
12
Ireland.
Article 26(1), second sentence.
13
Japan.
Article 25(1), second sentence.
14
Latvia.
Article 26(1), second sentence.
15
Lithuania.
Article 26(1), second sentence.
17
Malta.
Article 24(1), second sentence.
18
Mexico.
Article 26(1), third sentence of the Norwegian text and second sentence of the Spanish text.
19
The Netherlands.
Article 26(1), second sentence.
20
Poland.
Article 24(1), second sentence.
21
Portugal.
Article 25(1), second sentence.
22
Romania.
Article 25(1), second sentence.
23
Russia.
Article 25(1), second sentence.
24
Serbia.
Article 25(1), second sentence.
25
Slovenia.
Article 24(1), second sentence.
26
South Africa.
Article 25(1), second sentence.
27
Turkey.
Article 25(1), second sentence.
28
United Kingdom.
Article 27(1), second sentence.
Notification of listed conventions that do not contain certain provisions.
According to article 16.6(c)(i) of the Convention, Norway considers that the following convention does not contain the provision described in article 16.4(b)(i)
Number of the agreement listed
Other Contracting Jurisdiction
18
Mexico.
According to article 16.6(c)(ii) of the Convention, Norway considers that the following conventions do not contain the provision described in article 16.4(b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
4
Chile.
18
Mexico.
According to article 16.6(d)(ii) of the Convention, Norway considers that the following conventions do not contain the provision described in article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
4
Chile.
18
Mexico.
21
Portugal.
Article 17. Correlative adjustments.
Reservation.
Under article 17(3)(a) of the Convention, Norway reserves the right not to apply any of the provisions of article 17 to any of its tax treaties which already contain any of the provisions described in article 17.2. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Argentina.
Article 9.2
2
Australia.
Article 9.3
3
Bulgaria.
Article 9.2
4
Chile.
Article 9.2
6
Cyprus.
Article 9.2
7
Czech Republic.
Article 9.2
8
Estonia.
Article 9.2
9
Georgia.
Article 9.2
11
India.
Article 9.2
13
Japan.
Article 9.2
14
Latvia.
Article 9.2
15
Lithuania.
Article 9.2
17
Malta.
Article 9.2
19
The Netherlands.
Article 9.2
20
Poland.
Article 9.2
21
Portugal.
Article 9.2
22
Romania.
Article 9.2
23
Russia.
Article 9.2
24
Serbia.
Article 9.2
25
Slovenia.
Article 9.2
26
South Africa.
Article 9.2
27
Turkey.
Article 9.2
28
United Kingdom.
Article 9.2
Article 35. Date of effect.
Reservation.
According to article 35.6 of the Convention, Norway reserves the right not to apply article 35.4 in relation to its tax treaties.
New Zealand
Reservations and notifications made by New Zealand upon deposit of the instrument of ratification pursuant to Articles 28.5 and 29.1 of the Convention
Article 2. Interpretation of the terms.
Notifications.
Conventions covered by the Multilateral Convention.
In accordance with Article 2.1(a)(ii) of the Convention, New Zealand wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/ Instrument amending
Date of signature
Date of entry into force
1
Agreement between Australia and New Zealand to prevent double taxation of income taxes and wage supplements, and to prevent tax evasion.
Australia.
Original.
26-06-2009
19-03-2010
2
Agreement between New Zealand and the Republic of Austria on income and capital taxes.
Austria.
Original.
21-09-2006
01-12-2007
3
Agreement between the Government of New Zealand and the Government of Belgium to prevent double taxation and to prevent tax evasion in the area of income taxes.
Belgium.
Original.
15-09-1981
08-12-1983
Instrument amending (a).
07-12-2009
N. p.
4
Convention between New Zealand and Canada to prevent double taxation and prevent tax evasion in the area of income taxes.
Canada.
Original.
03-05-2012
26-06-2015
Instrument amending (a).
12-09-2014
26-06-2015
5
Agreement between New Zealand and the Republic of Chile to prevent double taxation and to prevent tax evasion in relation to income taxes.
Chile.
Original.
10-12-2003
21-06-2006
6
Convention between New Zealand and the Czech Republic on the avoidance of double taxation and the prevention of tax evasion in the area of income taxes.
Czech Republic.
Original.
26-10-2007
29-08-2008
7
Agreement between the Government of New Zealand and the Government of the Kingdom of Denmark to prevent double taxation and prevent tax evasion in the area of income taxes.
Denmark.
Original.
10-10-1980
22-06-1981
Instrument amending (a).
12-03-1985
22-07-1985
8
Agreement between the Government of New Zealand and the Government of Finland to prevent double taxation and prevent tax evasion in the area of income taxes.
Finland.
Original.
12-03-1982
22-09-1984
Instrument amending (a).
05-12-1986
08-05-1988
9
Agreement between the Government of New Zealand and the Government of the French Republic to prevent double taxation and to prevent tax evasion in respect of income taxes.
France.
Original.
30-11-1979
19-03-1981
10
Agreement between New Zealand and the Federal Republic of Germany to prevent double taxation and to prevent tax evasion in respect of income taxes and other types of taxes.
Germany.
Original.
20-10-1978
21-12-1980
11
Agreement between the Government of New Zealand and the Government of the Hong Kong Special Administrative Region of the People's Republic of China to prevent double taxation and prevent tax evasion of income taxes.
Hong Kong, China.
Original.
01-12-2010
09-11-2011
12
Agreement between the Government of New Zealand and the Government of the Republic of India to prevent double taxation and to prevent tax evasion in respect of income taxes.
India.
Original.
17-10-1986
03-12-1986
Instrument amending (a).
29-08-1996
09-01-1997
Instrument amending (b).
21-06-1999
17-12-1999
Instrument amending (c).
26-10-2016
07-09-2017
13
Agreement between the Government of New Zealand and the Government of the Republic of Indonesia to prevent double taxation and prevent tax evasion in the area of income taxes.
Indonesia.
Original.
25-03-1987
24-06-1988
14
Agreement between the Government of New Zealand and the Government of Ireland to prevent double taxation and prevent tax evasion in respect of income taxes and capital gains.
Ireland.
Original.
19-09-1986
26-09-1988
15
Agreement between the Government of New Zealand and the Government of the Italian Republic to prevent double taxation of income taxes and to prevent tax evasion.
Italy.
Original.
06-12-1979
23-03-1983
16
Convention between New Zealand and Japan to prevent double taxation and prevent tax evasion in the area of income taxes.
Japan.
Original.
10-12-2012
25-10-2013
17
Agreement between the Government of New Zealand and the Government of Malaysia to prevent double taxation and prevent tax evasion in the area of income taxes.
Malaysia.
Original.
19-03-1976
02-09-1976
Instrument amending (a).
14-07-1994
01-07-1996
Instrument amending (b).
06-11-2012
12-01-2016
18
Agreement between the Government of New Zealand and the Government of the United Mexican States to prevent double taxation and prevent tax evasion in the area of income tax.
Mexico.
Original.
16-11-2006
16-06-2007
19
Agreement between the Government of New Zealand and the Government of the Kingdom of the Netherlands to prevent double taxation and to prevent tax evasion in respect of income taxes.
The Netherlands.
Original.
15-10-1980
18-03-1981
Instrument amending (a).
20-12-2001
22-08-2004
20
Convention between New Zealand and the Kingdom of Norway to prevent double taxation and to prevent tax evasion in respect of income taxes and other types of taxes.
Norway.
Original.
20-04-1982
31-03-1983
Instrument amending (a).
16-06-1998
16-07-1998
21
Agreement between the Government of New Zealand and the Government of the Republic of the Philippines to prevent double taxation and prevent tax evasion of income taxes.
Philippines.
Original.
29-04-1980
14-05-1981
Instrument amending (a).
21-02-2002
02-10-2008
22
Convention between New Zealand and the Republic of Poland to prevent double taxation and to prevent tax evasion in the area of income taxes.
Poland.
Original.
21-04-2005
16-08-2006
23
Agreement between the Government of New Zealand and the Government of the Russian Federation to prevent double taxation and prevent tax evasion in the area of income taxes.
Russian Federation.
Original.
05-09-2000
04-07-2003
24
Agreement between the Government of New Zealand and the Government of the Republic of Singapore to prevent double taxation and prevent tax evasion in respect of income taxes.
Singapore.
Original.
21-08-2009
12-08-2010
25
Agreement between the Government of New Zealand and the Government of the Republic of South Africa to prevent double taxation and prevent tax evasion in the area of income taxes.
South Africa.
Original.
06-02-2002
23-07-2004
26
Agreement between the Government of New Zealand and the Kingdom of Spain to prevent double taxation and prevent tax evasion in the area of income taxes.
Spain.
Original.
28-07-2005
31-07-2006
27
Convention between the Government of New Zealand and the Government of Sweden to prevent double taxation and prevent tax evasion in the area of income taxes.
Sweden.
Original.
21-02-1979
14-11-1980
28
Convention between New Zealand and the Swiss Confederation on the avoidance of double taxation of income taxes.
Switzerland.
Original.
06-06-1980
21-11-1981
29
Agreement between the Government of New Zealand and the Government of the Kingdom of Thailand to prevent double taxation and prevent tax evasion in respect of income taxes.
Thailand.
Original.
22-10-1998
14-12-1998
30
Agreement between the Government of New Zealand and the Government of the Republic of Turkey to prevent double taxation and to prevent tax evasion in respect of income taxes.
Turkey.
Original.
22-04-2010
28-07-2011
31
Agreement between the Government of New Zealand and the Government of the United Kingdom of Great Britain and Northern Ireland to prevent double taxation and prevent tax evasion in respect of income taxes and capital gains.
United Kingdom.
Original.
04-08-1983
16-03-1984
Instrument amending (a).
22-12-1983
22-12-1983
Instrument amending (b).
04-11-2003
23-07-2004
Instrument amending (c).
07-11-2007
28-08-2008
32
Agreement between the Government of New Zealand and the Government of the Socialist Republic of Vietnam to prevent double taxation and to prevent tax evasion in respect of income taxes.
Vietnam.
Original.
05-08-2013
05-05-2014
33
Agreement between the Government of New Zealand and the Government of the People's Republic of China to prevent double taxation and to prevent tax evasion in the area of income taxes.
China.
Original.
16-09-1986
17-12-1986
Instrument amending (a).
7-10-1997
22-03-2000
34
Agreement between the Government of New Zealand and the Government of the Republic of Korea to prevent double taxation and prevent tax evasion in respect of income taxes.
Republic of Korea.
Original.
6-10-1981
22-04-1983
Instrument amending (a).
14-07-1997
10-10-1997
35
Agreement between the Government of New Zealand and the Government of the Independent State of Papua New Guinea to prevent double taxation and prevent tax evasion in respect of income taxes.
Papua New Guinea.
Original.
29-10-2012
21-01-2014
36
Agreement between the Government of New Zealand and the Government of the United Arab Emirates to prevent double taxation and prevent tax evasion in respect of income taxes.
United Arab Emirates.
Original.
22-09-2003
29-07-2004
37
Agreement between the Government of New Zealand and the Government of Fiji to prevent double taxation and prevent tax evasion in the area of income taxes.
Fiji.
Original.
27-10-1976
11-02-1977
Instrument amending (a).
15-12-1986
30-12-1986
Instrument amending (b).
14-04-1994
25-07-1995
Article 3. Transparent entities.
Notification of existing provisions in the listed conventions.
In accordance with Article 3.6 of the Convention, New Zealand considers that the following conventions contain one of the provisions described in Article 3.4.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Australia.
Article 1.2
3
Belgium.
Article 4.1, second sentence
5
Chile.
Article 4.4
16
Japan.
Article 4.5
Article 4. Entities with double residence.
Notification of existing provisions in the listed conventions.
In accordance with Article 4.4 of the Convention, New Zealand considers that the following conventions contain one of the provisions described in Article 4.2. The number of the article and paragraph of each of those provisions is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Australia.
Article 4.3
2
Austria.
Article 4.3
3
Belgium.
Article 4.3
4
Canada.
Article 4.5
5
Chile.
Article 4.3
6
Czech Republic.
Article 4.3
7
Denmark.
Article 4.3
8
Finland.
Article 4.3
9
French Republic.
Article 4.3
10
Germany.
Article 4.3
11
Hong Kong, China.
Article 4.3
12
India.
Article 4.3
13
Indonesia.
Article 4.3
14
Ireland.
Article 4.3
15
Italy.
Article 4.3
16
Japan.
Article 4.3; Protocol 3
17
Malaysia.
Article 3.3
18
Mexico.
Article 4.4
19
The Netherlands.
Article 4.3
20
Norway.
Article 4.3
21
Philippines.
Article 4.3
22
Poland.
Article 4.4
23
Russian Federation.
Article 4.4
24
Singapore.
Article 4.3
25
South Africa.
Article 4.3
26
Spain.
Article 4.3
27
Sweden.
Article 3.3
28
Switzerland.
Article 4.3
29
Thailand.
Article 4.4
30
Turkey.
Article 4.3
31
United Kingdom.
Article 4.3
32
Vietnam.
Article 4.3
33
China.
Article 4.3
34
Republic of Korea.
Article 4.3
35
Papua New Guinea.
Article 4.3
36
United Arab Emirates.
Article 5.3
37
Fiji.
Article 4.3
Article 6. Purpose of the Covered Tax Agreements.
Notification of the text of the Preamble existing in the conventions listed
.
Under Article 6.5 of the Convention, New Zealand considers that the following conventions do not fall within the scope of a reservation made under Article 6.4 and contain in the Preamble the wording referred to in Article 6.2. The text of the relevant paragraph of the Preamble is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
1
Australia.
'Wishing to conclude a convention to prevent double taxation of income taxes and wage supplements, and to prevent tax evasion,'
2
Austria.
'Wishing to conclude a convention on income and property taxes,'
3
Belgium.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
4
Canada.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
5
Chile.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;
6
Czech Republic.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
7
Denmark.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
8
Finland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
9
French Republic.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
10
Germany.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and other types of taxation,"
11
Hong Kong, China.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
12
India.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
13
Indonesia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
14
Ireland.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains,"
15
Italy.
'Wishing to conclude a convention to prevent double taxation of income taxes and to prevent tax evasion,'
16
Japan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
17
Malaysia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
18
Mexico.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
19
The Netherlands.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
20
Norway.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and other types of taxation,"
21
Philippines.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
22
Poland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
23
Russian Federation.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
24
Singapore.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
25
South Africa.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
26
Spain.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
27
Sweden.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
28
Switzerland.
'Wishing to conclude a convention to prevent double taxation on income taxes,'
29
Thailand.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
30
Turkey.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
31
United Kingdom.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains,"
32
Vietnam.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
33
China.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
34
Republic of Korea.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
35
Papua New Guinea.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
36
United Arab Emirates.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
37
Fiji.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
Article 7. Measures to prevent the abuse of conventions.
Notification of choice of optional provisions
Under Article 7.17(b) of the Convention, New Zealand opts to apply Article 7.4.
Notification of existing provisions in the listed conventions
In accordance with Article 7.17(a) of the Convention, New Zealand considers that the following conventions are not subject to the reservation described in Article 7.15(b) and contain any of the provisions described in Article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Australia.
Article 10.9; Article 11.9; Article 12.7; Article 14.5, second sentence
4
Canada.
Article 10.9; Article 11.10; Article 12.7
5
Chile.
Article 22(2)
11
Hong Kong, China.
Article 10.8; Article 11.10; Article 12.7
14
Ireland.
Article 12.8; Article 13.7; Article 14.7
16
Japan.
Article 23
24
Singapore.
Article 10.6; Article 12.7
31
United Kingdom.
Article 11.6; Article 12.9; Article 13.7; Article 21A.5; Article 22.5
32
Vietnam.
Article 10.6; Article 11.7; Article 12.7
33
China.
Article 4(1)(a) of (a)
35
Papua New Guinea.
Article 11.9
Article 8. Transactions with dividends.
Notification of existing provisions in the listed conventions
Pursuant to Article 8.4 of the Convention, New Zealand considers that the following conventions contain any of the provisions described in Article 8.1 which are not subject to any of the reservations provided for in Article 8.3(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Australia.
Article 10(2)(a) and 10.3
4
Canada.
Article 10(2)(a)
11
Hong Kong, China.
Article 10(2)(a) and 10.3
16
Japan.
Article 10(3)
18
Mexico.
Protocol 9
24
Singapore.
Article 10(2)(a)
30
Turkey.
Article 10(2)(a)
32
Vietnam.
Article 10(2)(a)
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Notification of choice of optional provisions.
Under Article 9.8 of the Convention, New Zealand opts to apply Article 9.4.
Notification of existing provisions in the listed conventions.
In accordance with Article 9.7 of the Convention, New Zealand considers that the following conventions contain one of the provisions described in Article 9.1. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Australia.
Article 13(4)
2
Austria.
Article 13(4)
4
Canada.
Article 13(4)
6
Czech Republic.
Article 13(4)
9
French Republic.
Article 13(4)
10
Germany.
Protocol 5 (a), first sentence
11
Hong Kong, China.
Article 13(4)
12
India.
Article 13(4)
14
Ireland.
Article 15(2)
15
Italy.
Article 13(3)
16
Japan.
Article 13(2)
18
Mexico.
Article 13(4)
20
Norway.
Article 13(5)
21
Philippines.
Protocol 7
22
Poland.
Article 13(4)
24
Singapore.
Article 13(4)
25
South Africa.
Article 13(4)
26
Spain.
Article 13(4)
27
Sweden.
Article 12(a)(ii) and 12.b)(ii)
30
Turkey.
Article 13(4)
31
United Kingdom.
Part of Article 14.1 but only the following text ‘or arising from the disposal of shares in a company whose value or most of it derives, directly or indirectly, from such ownership’
32
Vietnam.
Article 13(4)
35
Papua New Guinea.
Article 13(4)
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Notification of existing provisions in the listed conventions.
Not formulated.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Notification of existing provisions in the listed conventions.
Under Article 11.4 of the Convention, New Zealand considers that the following conventions contain one of the provisions described in Article 11.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
4
Canada.
Article 27(2)
21
Philippines.
Article 1.2; Protocol 9
16
Japan.
Protocol 1
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Notification of existing provisions in the listed conventions.
In accordance with Article 12.5 of the Convention, New Zealand considers that the following conventions contain one of the provisions described in Article 12(3)(a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Australia.
Article 5.8(a)
2
Austria.
Article 5.6
3
Belgium.
Article 5.6
4
Canada.
Article 5.8(a)
5
Chile.
Article 5(8)
6
Czech Republic.
Article 5.6
7
Denmark.
Article 5.6
8
Finland.
Article 5.6
9
French Republic.
Article 5.6
10
Germany.
Article 5.5
11
Hong Kong, China.
Article 5.8(a)
12
India.
Article 5.4(a)
13
Indonesia.
Article 5.5(a)
14
Ireland.
Article 5.6
15
Italy.
Article 5.5
16
Japan.
Article 5.8(a)
17
Malaysia.
Article 4.5(a)
18
Mexico.
Article 5.7
19
The Netherlands.
Article 5.6
20
Norway.
Article 5.6
21
Philippines.
Article 5.4
22
Poland.
Article 5.7
23
Russian Federation.
Article 5.6(a)
24
Singapore.
Article 5.7(a)
25
South Africa.
Article 5(8)
26
Spain.
Article 5.6
27
Sweden.
Article 4.5(a)
28
Switzerland.
Article 5.6
29
Thailand.
Article 5.8(a)
30
Turkey.
Article 5.7
31
United Kingdom.
Article 5.5
32
Vietnam.
Article 5.8(a)
33
China.
Article 5.5
34
Republic of Korea.
Article 5.6
35
Papua New Guinea.
Article 5.7(a)
36
United Arab Emirates.
Article 6.6
37
Fiji.
Article 5.5(a)
In accordance with Article 12.6 of the Convention, New Zealand considers that the following conventions contain one of the provisions described in Article 12(3)(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Australia.
Article 5.9
2
Austria.
Article 5.7
3
Belgium.
Article 5.7
4
Canada.
Article 5.9
5
Chile.
Article 5.9
6
Czech Republic.
Article 5.7
7
Denmark.
Article 5.7
8
Finland.
Article 5.7
9
French Republic.
Article 5.7
10
Germany.
Article 5.6
11
Hong Kong, China.
Article 5.9
12
India.
Article 5.5
13
Indonesia.
Article 5.6
14
Ireland.
Article 5.7
15
Italy.
Article 5.6
16
Japan.
Article 5.9
17
Malaysia.
Article 4.6
18
Mexico.
Article 5(8)
19
The Netherlands.
Article 5.7
20
Norway.
Article 5.7
21
Philippines.
Article 5.5
22
Poland.
Article 5(8)
23
Russian Federation.
Article 5.7
24
Singapore.
Article 5(8)
25
South Africa.
Article 5.9
26
Spain.
Article 5.7
27
Sweden.
Article 4.6
28
Switzerland.
Article 5.7
29
Thailand.
Article 5.9
30
Turkey.
Article 5(8)
31
United Kingdom.
Article 5.6
32
Vietnam.
Article 5.9
33
China.
Article 5.6
34
Republic of Korea.
Article 5.7
35
Papua New Guinea.
Article 5(8)
36
United Arab Emirates.
Article 6.7
37
Fiji.
Article 5.7
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Notification of choice of optional provisions.
Under Article 13.7 of the Convention, New Zealand chooses to apply Option A of Article 13.1.
Notification of existing provisions in the listed conventions.
In accordance with Article 13.7 of the Convention, New Zealand considers that the following conventions contain one of the provisions described in Article 13.5(a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Australia.
Article 5.7
2
Austria.
Article 5.5
3
Belgium.
Article 5.4
4
Canada.
Article 5.7
5
Chile.
Article 5.7
6
Czech Republic.
Article 5.5
7
Denmark.
Article 5.4
8
Finland.
Article 5.4
9
French Republic.
Article 5.4
10
Germany.
Article 5.4
11
Hong Kong, China.
Article 5.7
12
India.
Article 5.3
13
Indonesia.
Article 5.4
14
Ireland.
Article 5.5
15
Italy.
Article 5.3
16
Japan.
Article 5.7
17
Malaysia.
Article 4.3
18
Mexico.
Article 5.6
19
The Netherlands.
Article 5.4
20
Norway.
Article 5.4
21
Philippines.
Article 5.3
22
Poland.
Article 5.6
23
Russian Federation.
Article 5.5
24
Singapore.
Article 5.6
25
South Africa.
Article 5.7
26
Spain.
Article 5.3
27
Sweden.
Article 4.3
28
Switzerland.
Article 5.4
29
Thailand.
Article 5.7
30
Turkey.
Article 5.6
31
United Kingdom.
Article 5.4
32
Vietnam.
Article 5.7
33
China.
Article 5.4
34
Republic of Korea.
Article 5.4
35
Papua New Guinea.
Article 5.6
36
United Arab Emirates.
Article 6.5
37
Fiji.
Article 5.3
Article 14. Fragmentation of contracts.
Notification of existing provisions in the listed conventions.
In accordance with Article 14.4 of the Convention, New Zealand considers that the following conventions contain any of the provisions described in Article 14.2 that are not subject to any of the reservations provided for in Article 14(3)(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Australia.
Article 5.6
2
Austria.
Protocol 2
4
Canada.
Article 5.6
5
Chile.
Article 5.6
11
Hong Kong, China.
Article 5.6
13
Indonesia.
Protocol [referring to article 5 (b)], second and third sentence
16
Japan.
Article 5.6
18
Mexico.
Article 5.5
20
Norway.
Article 22(2)
22
Poland.
Article 5.5
23
Russian Federation.
Protocol 2
24
Singapore.
Article 5.5
25
South Africa.
Article 5.6
26
Spain.
Article 5.5
29
Thailand.
Article 5.6
30
Turkey.
Protocol 2
32
Vietnam.
Article 5.6
33
China.
Article 5.3(c)(ii)
Article 16. Mutual agreement procedure.
Notification of existing provisions in the listed conventions
In accordance with Article 16.6.a of the Convention, New Zealand considers that the following conventions contain one of the provisions described in Article 16.4.a(i). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Australia.
Article 25(1), first sentence.
2
Austria.
Article 24(1), first sentence.
3
Belgium.
Article 24(1), first sentence.
4
Canada.
Article 23(1), first sentence.
5
Chile.
Article 24(1), first sentence.
6
Czech Republic.
Article 22(1), first sentence.
7
Denmark.
Article 23(1), first sentence.
8
Finland.
Article 24(1), first sentence.
9
French Republic.
Article 24(1), first sentence.
10
Germany.
Article 24(1), first sentence.
11
Hong Kong, China.
Article 23(1), first sentence.
12
India.
Article 25(1), first sentence.
13
Indonesia.
Article 24(1), first sentence.
14
Ireland.
Article 26(1), first sentence.
15
Italy.
Article 24(1), first sentence.
16
Japan.
Article 26(1), first sentence.
17
Malaysia.
Article 21.1.
18
Mexico.
Article 23(1), first sentence.
19
The Netherlands.
Article 23(1), first sentence.
20
Norway.
Article 25(1), first sentence.
21
Philippines.
Article 24(1), first sentence.
22
Poland.
Article 23(1), first sentence.
23
Russian Federation.
Article 24(1), first sentence.
24
Singapore.
Article 22(1), first sentence.
25
South Africa.
Article 23(1), first sentence.
26
Spain.
Article 23(1), first sentence.
27
Sweden.
Article 25(1), first sentence.
28
Switzerland.
Article 23(1), first sentence.
29
Thailand.
Article 25(1), first sentence.
30
Turkey.
Article 24(1), first sentence.
31
United Kingdom.
Article 24.1.
32
Vietnam.
Article 24(1), first sentence.
33
China.
Article 25(1), first sentence.
34
Republic of Korea.
Article 24(1), first sentence.
35
Papua New Guinea.
Article 23(1), first sentence.
36
United Arab Emirates.
Article 24(1), first sentence.
37
Fiji.
Article 21.1.
In accordance with Article 16(6)(b)(i) of the Convention, New Zealand considers that the following conventions contain a provision determining that the cases to which the first sentence of Article 16(1) applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax agreement covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
13
Indonesia.
Article 24(1), second sentence.
15
Italy.
Article 24(1), second sentence.
21
Philippines.
Article 24(1), second sentence.
In accordance with Article 16.6(b)(ii) of the Convention, New Zealand considers that the following conventions contain a provision that determines that the cases to which the first sentence of Article 16.1 applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Australia.
Article 25(1), second sentence.
2
Austria.
Article 24(1), second sentence.
3
Belgium.
Article 24(1), second sentence.
4
Canada.
Article 23(1), second sentence.
5
Chile.
Article 24(1), second sentence.
6
Czech Republic.
Article 22(1), second sentence.
7
Denmark.
Article 23(1), second sentence.
8
Finland.
Article 24(1), second sentence.
9
French Republic.
Article 24(1), second sentence.
11
Hong Kong, China.
Article 23(1), second sentence.
12
India.
Article 25(1), second sentence.
14
Ireland.
Article 26(1), second sentence.
16
Japan.
Article 26(1), second sentence.
18
Mexico.
Article 23(1), second sentence.
19
The Netherlands.
Article 23(1), second sentence.
20
Norway.
Article 25(1), second sentence.
22
Poland.
Article 23(1), second sentence.
23
Russian Federation.
Article 24(1), second sentence.
24
Singapore.
Article 22(1), second sentence.
25
South Africa.
Article 23(1), second sentence.
26
Spain.
Article 23(1), second sentence.
28
Switzerland.
Article 23(1), second sentence.
29
Thailand.
Article 25(1), second sentence.
30
Turkey.
Article 24(1), second sentence.
32
Vietnam.
Article 24(1), second sentence.
33
China.
Article 25(1), second sentence.
34
Republic of Korea.
Article 24(1), second sentence.
35
Papua New Guinea.
Article 23(1), second sentence.
36
United Arab Emirates.
Article 24(1), second sentence.
Notification of listed conventions that do not contain certain provisions.
Under Article 16.6.c(i) of the Convention, New Zealand considers that the following conventions do not contain any of the provisions described in Article 16.4.b(i).
Number of the agreement listed
Other Contracting Jurisdiction
18
Mexico.
27
Sweden.
37
Fiji.
In accordance with Article 16.6.c(ii) of the Convention, New Zealand considers that the following conventions do not contain any of the provisions described in Article 16.4(b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
5
Chile.
7
Denmark.
10
Germany.
13
Indonesia.
14
Ireland.
17
Malaysia.
18
Mexico.
21
Philippines.
27
Sweden.
28
Switzerland.
31
United Kingdom.
37
Fiji.
In accordance with Article 16.6(d)(i) of the Convention, New Zealand considers that the following conventions do not contain any of the provisions described in Article 16.4(c)(i).
Number of the agreement listed
Other Contracting Jurisdiction
9
French Republic
27
Sweden
37
Fiji
In accordance with Article 16.6(d)(ii) of the Convention, New Zealand considers that the following conventions do not contain any of the provisions described in Article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
3
Belgium.
5
Chile.
6
Czech Republic.
10
Germany.
11
Hong Kong, China.
15
Italy.
22
Poland.
23
Russian Federation.
24
Singapore.
25
South Africa.
27
Sweden.
29
Thailand.
31
United Kingdom.
36
United Arab Emirates.
37
Fiji.
Article 17. Correlative adjustments.
Notification of existing provisions in the listed conventions.
In accordance with Article 17.4 of the Convention, New Zealand considers that the following conventions contain one of the provisions described in Article 17.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Australia.
Article 9.3
2
Austria.
Article 9.2
3
Belgium.
Article 9.2 [as amended by Article 4(a)]
4
Canada.
Article 9.2
5
Chile.
Article 9.2
6
Czech Republic.
Article 9.2
7
Denmark.
Article 9.2
11
Hong Kong, China.
Article 9.2
12
India.
Article 9.2 and 9.3
14
Ireland.
Article 11(2)
16
Japan.
Article 9.2
18
Mexico.
Article 9.2
19
The Netherlands.
Article 9.2
21
Philippines.
Article 9.2
22
Poland.
Article 9.2
23
Russian Federation.
Article 9.2
24
Singapore.
Article 9.2
26
Spain.
Article 9.2
29
Thailand.
Article 9.3
30
Turkey.
Article 9.2
31
United Kingdom.
Article 22(4)
32
Vietnam.
Article 9.2
33
China.
Article 9.2
35
Papua New Guinea.
Article 9.3
36
United Arab Emirates.
Article 10(2)
Article 18. Option for the implementation of Part VI.
Notification of choice of optional provisions
Under Article 18 of the Convention, New Zealand opts to apply Part VI.
Article 19. Binding and binding arbitration.
Reservation.
Under Article 19.12 of the Convention, New Zealand reserves the right to apply the following rules in respect of its Covered Tax Agreements by the Convention, without prejudice to the other provisions of Article 19:
(a) Any matter not resolved after mutual agreement procedure falling within the scope of arbitration provided for in the Convention may not be the subject of arbitration where a court or administrative body of any of the Contracting Jurisdictions has previously ruled on that question;
(b) if, at any time after the request for arbitration and before the arbitral commission has issued its decision to the competent authorities of the Contracting Jurisdictions, a court or administrative tribunal of one of the Contracting Jurisdictions decides on the matter, the arbitral proceedings shall be concluded.
Article 23. Type of arbitral proceedings.
Reservation.
In accordance with Article 23.7 of the Convention, New Zealand reserves the right not to apply Part VI in respect of all Covered Tax Agreements by the Convention in respect of which the other Contracting Jurisdiction raises the reservation described in Article 23.6.
Notification of choice of optional provisions.
Under Article 23.4 of the Convention, New Zealand opts to apply Article 23.5.
Article 24. Agreement on a different resolution.
Notification of choice of optional provisions.
Under Article 24.1 of the Convention, New Zealand opts to apply Article 24.2.
Reservation.
In accordance with Article 24.3 of the Convention, New Zealand reserves the right to apply Article 24.2 only in relation to its Covered Tax Agreements by the Convention in which Article 23.2 applies.
Article 26. Compatibility.
Reservation.
Not formulated.
Notification of existing provisions in the listed conventions.
Under article 26.1 of the Convention, New Zealand considers that the following Covered Tax Agreements by the Convention do not fall within the scope of any reservation made under article 26.4 and contain a provision providing for arbitration for unresolved issues following mutual agreement procedure. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Australia.
Article 25(6) and 25(7)
16
Japan.
Article 26.5; Protocol 16
Article 28. Reservations.
Reservation concerning the scope of the arbitration
In accordance with article 28(2)(a) of the Convention, New Zealand formulates the following reservations with regard to the scope of cases eligible for arbitration under Part VI.
New Zealand reserves the right to exclude from the scope of Part VI (‘Arbitration’) cases involving the application of the general anti-circumvention rule of New Zealand provided for in Article BG 1 of the Income Tax Act 2007. Later provisions replacing, modifying or updating such rules shall also be covered by this reservation. New Zealand shall notify the Depositary of those subsequent provisions.
New Zealand reserves the right to exclude cases involving the application of anti-circumvention rules concerning permanent establishments in New Zealand from the scope of Part VI (‘Arbitration’). Later provisions replacing, modifying or updating such rules shall also be covered by this reservation. New Zealand shall notify the Depositary of those provisions.
Oman
Reservations and notifications made by the Sultanate of Oman and confirmed at the time of deposit of the instrument of ratification, in accordance with articles 28.6 and 29.3 of the Convention
Article 2. Interpretation of terms.
Notification.
Conventions covered by the Multilateral Convention
In accordance with article 2.1(a)(ii) of the Convention, the Sultanate of Oman wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/Instrument amending
Date of signature
Date of entry into force
1
Convention between the Government of the Sultanate of Oman and the Government of the People's Democratic Republic of Algeria to prevent double taxation and to prevent tax evasion in respect of income taxes.
Algeria.
Original.
09-04-2000
08-02-2003
2
Agreement between the Government of the Sultanate of Oman and the Government of the Republic of Belarus to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Belarus.
Original.
15-04-2007
05-02-2008
3
Agreement between the Government of the Sultanate of Oman and the Government of His Majesty the Sultan and Yan di-Pertuan of Brunei Darussalam to prevent double taxation and prevent tax evasion in respect of income taxes.
Brunei.
Original.
25-02-2008
28-06-2009
4
Agreement between the Government of the Sultanate of Oman and the Government of Canada to prevent double taxation and prevent tax evasion of income and property taxes.
Canada.
Original.
30-06-2004
27-04-2005
5
Agreement between the Government of the Sultanate of Oman and the Government of the People's Republic of China to prevent double taxation and to prevent tax evasion in respect of income taxes.
People's Republic of China.
Original.
25-03-2002
20-07-2002
6
Convention between the Sultanate of Oman and the Republic of Croatia to prevent double taxation and prevent tax evasion in respect of income taxes.
Croatia.
Original.
21-12-2009
16-02-2011
7
Agreement between the Government of the Sultanate of Oman and the Government of the French Republic to prevent double taxation.
France.
Original.
01-06-1989
01-08-1990
Protocol.
22-10-1996
01-02-2004
Protocol.
08-04-2012
01-03-2013
8
Agreement between the Government of the Sultanate of Oman and the Government of Hungary to avoid double taxation and prevent tax evasion of income taxes.
Hungary.
Original.
02-11-2016
18-03-2017
9
Agreement between the Government of the Sultanate of Oman and the Government of the Islamic Republic of Iran to prevent double taxation of income and property taxes.
Iran.
Original.
06-10-2004
05-08-2009
10
Agreement between the Government of the Sultanate of Oman and the Government of the Italian Republic to prevent double taxation of income taxes and to prevent tax evasion.
Italy.
Original.
06-05-1998
22-10-2002
11
Agreement between the Government of the Sultanate of Oman and the Government of Japan to prevent double taxation and tax evasion in respect of income taxes.
Japan.
Original.
09-01-2014
01-09-2014
12
Convention between the Sultanate of Oman and the Republic of Korea to Prevent Double Taxation and Tax Evasion in Income Tax.
Republic of Korea.
Original.
23-09-2005
13-02-2006
13
Convention between Oman and Lebanon to Prevent Double Taxation.
Lebanon.
Original.
12-04-2001
16-08-2001
14
Convention between the Government of the Sultanate of Oman and the Government of the Republic of Mauritius to prevent double taxation and to prevent tax evasion in respect of income taxes.
Mauritius.
Original.
30-03-1998
20-07-1998
15
Agreement between the Government of the Sultanate of Oman and the Government of the Republic of Moldova to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Moldova.
Original.
03-04-2007
13-08-2007
16
Agreement between the Government of the Sultanate of Oman and the Government of the Kingdom of Morocco to prevent double taxation and to prevent tax evasion of income taxes.
Morocco.
Original.
15-12-2006
22-04-2009
17
Convention between the Sultanate of Oman and the Kingdom of the Netherlands to prevent double taxation and to prevent tax evasion in respect of income taxes.
The Netherlands.
Original.
05-10-2009
28-12-2011
18
Agreement between the Government of the Sultanate of Oman and the Government of the Islamic Republic of Pakistan to prevent double taxation and prevent tax evasion of income taxes.
Pakistan.
Original.
12-06-1999
28-09-2002
19
Convention between the Sultanate of Oman and the Portuguese Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Portugal.
Original.
28-04-2015
26-07-2016
20
Convention between the Government of the Sultanate of Oman and the Government of the Republic of Seychelles to prevent double taxation and tax evasion in respect of income taxes.
Seychelles.
Original.
13-09-2003
20-01-2004
21
Agreement between the Government of the Sultanate of Oman and the Government of the Republic of Singapore to prevent double taxation and to prevent tax evasion in respect of income taxes.
Singapore.
Original.
06-10-2003
07-04-2006
22
Convention between the Sultanate of Oman and the Slovak Republic to prevent double taxation and prevent tax evasion in respect of income taxes.
Slovak Republic.
Original.
25-3-2018
N. p.
23
Agreement between the Government of the Sultanate of Oman and the Government of the Republic of South Africa to prevent double taxation and tax evasion in respect of income taxes.
South Africa.
Original.
09-10-2002
29-12-2003
Protocol.
15-11-2011
05-11-2013
24
Agreement between the Government of the Sultanate of Oman and the Government of the Democratic Socialist Republic of Sri Lanka to prevent double taxation and prevent tax evasion of income taxes.
Sri Lanka.
Original.
15-08-2018
N. p.
25
Convention between the Sultanate of Oman and the Kingdom of Spain to prevent double taxation and prevent tax evasion in respect of income taxes.
Spain.
Original.
30-04-2014
19-09-2015
26
Convention between Oman and Sudan on the avoidance of double taxation of income taxes.
Sudan.
Original.
07-06-2003
05-11-2003
27
Convention between the Sultanate of Oman and the Swiss Confederation on the avoidance of double taxation of income taxes.
Switzerland.
Original.
22-05-2015
13-10-2016
28
Agreement between the Government of the Sultanate of Oman and the Government of the Syrian Arab Republic to prevent double taxation and tax evasion in respect of income taxes.
Syria.
Original.
14-09-2005
17-01-2006
29
Agreement between the Government of the Sultanate of Oman and the Government of the Kingdom of Thailand to prevent double taxation and to prevent tax evasion in respect of income taxes.
Thailand.
Original.
13-10-2003
27-02-2004
30
Convention to Prevent Double Taxation between the Government of the Sultanate of Oman and the Government of the Tunisian Republic.
Tunisia.
Original.
16-11-1997
22-04-1998
31
Agreement between the Government of the Sultanate of Oman and the Government of the Republic of Turkey to prevent double taxation and to prevent tax evasion in respect of income taxes.
Turkey.
Original.
31-05-2006
15-03-2010
32
Convention between the Government of the Sultanate of Oman and the Government of the United Kingdom of Great Britain and Northern Ireland to prevent double taxation and tax evasion of income and capital gains.
United Kingdom.
Original.
23-02-1998
09-11-1998
Protocol.
26-11-2009
09-01-2011
33
Convention between the Government of the Sultanate of Oman and the Government of the Republic of Uzbekistan to prevent double taxation and tax evasion in respect of income and property taxes.
Uzbekistan.
Original.
30-03-2009
20-06-2009
Protocol.
05-10-2009
03-02-2010
34
Agreement between the Government of the Sultanate of Oman and the Government of the Socialist Republic of Vietnam to prevent double taxation and prevent tax evasion in respect of income taxes.
Vietnam.
Original.
18-04-2008
01-01-2009
35
Convention between Oman and Yemen to Prevent Double Taxation.
Yemen.
Original.
08-05-2002
06-03-2003
Article 3. Transparent entities.
Reservation.
Under article 3.5 (a) of the Convention, the Sultanate of Oman reserves the right not to apply any of the provisions of article 3 to its Covered Tax Agreements by the Convention.
Article 4. Entities with double residence.
Reservation.
Pursuant to article 4.3 (b) of the Convention, the Sultanate of Oman reserves the right not to apply any of the provisions of article 4 to its tax treaties, including those which already address cases in which a person other than a natural person is resident of more than one Contracting Jurisdiction, urging the competent authorities of the Contracting Jurisdictions to make every effort to reach mutual agreement on a single Contracting Jurisdiction of Residence. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
5
People's Republic of China.
Article 4.3
Notification of existing provisions in the conventions included in the list.
Pursuant to article 4.4 of the Convention, the Sultanate of Oman considers that the following conventions contain any of the provisions described in article 4.2 that are not subject to reservation under article 4.3(b) to (d). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
OtherContracting Jurisdiction
Provision
1
Algeria.
Article 4.3
2
Belarus.
Article 4.3
3
Brunei.
Article 4.3
4
Canada.
Articles 4.5 and 4.6
6
Croatia.
Article 4.3
7
France.
Article 4.3
8
Hungary.
Article 4.3
9
Iran.
Article 4.3
10
Italy.
Article 4.3
11
Japan.
Article 4.3
12
Republic of Korea.
Article 4.3
13
Lebanon.
Article 4.3
14
Mauritius.
Article 4.3
15
Moldova.
Article 4.3
16
Morocco.
Article 4.3
17
The Netherlands.
Article 4.3
18
Pakistan.
Article 4.3
19
Portugal.
Article 4.3
20
Seychelles.
Article 4.3
21
Singapore.
Article 4.3
22
Slovak Republic.
Article 4.3
23
South Africa.
Article 4.3
24
Sri Lanka.
Article 4.3
25
Spain.
Article 4.3
26
Sudan.
Article 4.3
27
Switzerland.
Article 4.4
28
Syria.
Article 4.3
29
Thailand.
Article 4.3
30
Tunisia.
Article 4.3
31
Turkey.
Article 4.3
32
United Kingdom.
Article 4.3
33
Uzbekistan.
Article 4.3
34
Vietnam.
Article 4.3
35
Yemen.
Article 4.3
Article 5. Application of methods to eliminate double taxation.
Reservation.
Under article 5.8 of the Convention, the Sultanate of Oman reserves the right not to apply any of the provisions of article 5 in respect of its Covered Tax Agreements by the Convention.
Article 6. Purpose of the Covered Tax Agreements.
Notification of the text of the Preamble existing in the conventions included in the list.
Pursuant to article 6.5 of the Convention, the Sultanate of Oman considers that the following conventions do not fall within the scope of a reservation under article 6.4 and contain in the Preamble the wording referred to in article 6.2. The text of the relevant paragraph of the Preamble is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
1
Algeria.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, they have agreed on the following."
2
Belarus.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
3
Brunei.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
4
Canada.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
5
People's Republic of China.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
6
Croatia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
7
France.
'Wishing to conclude a convention to avoid double taxation have agreed on the following'.
8
Hungary.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, and to continue to develop and facilitate their relationship'.
9
Iran.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
10
Italy.
'Wishing to conclude a convention to prevent double taxation of income taxes and to prevent tax evasion'.
11
Japan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
12
Republic of Korea.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
13
Lebanon.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
14
Mauritius.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
15
Moldova.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
16
Morocco.
"Wishing to develop and strengthen their economic relations by concluding a convention to prevent double taxation and prevent tax evasion in the area of income taxes".
17
The Netherlands.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
18
Pakistan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
19
Portugal.
‘The Sultanate of Oman and the Portuguese Republic, wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes, in order to promote and strengthen economic relations between the two countries’ have agreed as follows:’.
20
Seychelles.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
21
Singapore.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
22
Slovak Republic.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
23
South Africa.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, and to promote and strengthen economic relations between the two countries'.
24
Sri Lanka.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
25
Spain.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
26
Sudan.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
27
Switzerland.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
28
Syria.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
29
Thailand.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
30
Tunisia.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
31
Turkey.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
32
United Kingdom.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion on income and capital gains,'.
33
Uzbekistan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
34
Vietnam.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
35
Yemen.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
Article 7. Measures to prevent the abuse of conventions.
Notification of existing provisions in the conventions included in the list.
Pursuant to article 7.17 (a) of the Convention, the Sultanate of Oman considers that the following conventions are not subject to the reservation provided for in article 7.15 (b) and contain any of the provisions described in article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Algeria.
Articles 10.6, 11.8 and 12.7
2
Belarus.
Articles 11.8 and 12.8
3
Brunei.
Articles 10.8, 11.9, 12.7 and 13.7
4
Canada.
Articles 10.6, 11.8 and 12.8
6
Croatia.
Articles 11.9 and 12.7
8
Hungary.
Article 28
11
Japan.
Paragraph 6 of the Protocol
12
Republic of Korea.
Articles 10.6, 11.9, 12.7 and 22.3
13
Lebanon.
Articles 11.8 and 12.7
15
Moldova.
Articles 10.6, 11.9, 12.7 and 13.7
19
Portugal.
Subparagraph 1 (c) of the Protocol
20
Seychelles.
Articles 10.8, 11.9, 12.7 and 13.7
21
Singapore.
Articles 10.8, 11.9 and 12.7
22
Slovak Republic.
Articles 10.5, 11.8 and 12.7
23
South Africa.
Articles 10.8, 11.6 and 12.7
24
Sri Lanka.
Articles 10.6, 11.9 and 12.7
25
Spain.
Protocol I A 4
26
Sudan.
Articles 10.6, 11.8 and 12.7
27
Switzerland.
Protocol I (b)
29
Thailand.
Articles 10.6, 11.8, 12.7 and 22.3
32
United Kingdom.
Articles 10.6, 11.5, 12.7 and 21.4
33
Uzbekistan.
Articles 10.8, 11.9 and 12.7
34
Vietnam.
Articles 10.6, 11.9, 12.7 and 13.7
35
Yemen.
Articles 10.6, 11.8 and 12.7
Article 8. Transactions with dividends.
Reservation.
Under article 8.3 (a) of the Convention, the Sultanate of Oman reserves the right not to apply any of the provisions of article 8 to its Covered Tax Agreements by the Convention.
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Reservation.
Under article 9.6 (a) of the Convention, the Sultanate of Oman reserves the right not to apply article 9.1 to its Covered Tax Agreements by the Convention.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservation.
Under article 10.5 (a) of the Convention, the Sultanate of Oman reserves the right not to apply any of the provisions of article 10 to its Covered Tax Agreements by the Convention.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Under article 11(3)(a) of the Convention, the Sultanate of Oman reserves the right not to apply any of the provisions of article 11 to its Covered Tax Agreements by the Convention.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Reservation.
Under article 12.4 of the Convention, the Sultanate of Oman reserves the right not to apply any of the provisions of article 12 to its Covered Tax Agreements by the Convention.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Reservation.
Under article 13.6 (a) of the Convention, the Sultanate of Oman reserves the right not to apply any of the provisions of article 13 to its Covered Tax Agreements by the Convention.
Article 14. Fragmentation of contracts.
Reservation.
Under article 14(3)(a) of the Convention, the Sultanate of Oman reserves the right not to apply any of the provisions of article 14 to its Covered Tax Agreements by the Convention.
Article 15. Definition of a person closely linked to an undertaking.
Reservation.
Under article 15.2 of the Convention, the Sultanate of Oman reserves the right not to apply article 15 to any of its Covered Tax Agreements by the Convention to which the reservations described in articles 12.4, 13.6 (a) or 13.6 (c) and 14.3 (a) apply.
Article 16. Mutual agreement procedure.
Notification of existing provisions in the conventions included in the list.
Under article 16.6 (a) of the Convention, the Sultanate of Oman considers that the following conventions contain any of the provisions described in article 16.4 (a)(i). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Algeria.
Article 25(1), first sentence.
2
Belarus.
Article 25(1), first sentence.
3
Brunei.
Article 26(1), first sentence.
4
Canada.
Article 25(1), first sentence.
5
People's Republic of China.
Article 25(1), first sentence.
6
Croatia.
Article 25(1), first sentence.
7
France.
Article 20(1), first sentence.
8
Hungary.
Article 25(1), first sentence.
9
Iran.
Article 25(1), first sentence.
10
Italy.
Article 25(1), first sentence.
11
Japan.
Article 24(1), first sentence.
12
Republic of Korea.
Article 25(1), first sentence.
13
Lebanon.
Article 25(1), first sentence.
14
Mauritius.
Article 24(1), first sentence.
15
Moldova.
Article 27(1), first sentence.
16
Morocco.
Article 24(1), first sentence.
17
The Netherlands.
Article 25(1), first sentence.
18
Pakistan.
Article 26(1), first sentence.
19
Portugal.
Article 25(1), first sentence.
20
Seychelles.
Article 26(1), first sentence.
21
Singapore.
Article 24(1), first sentence.
22
Slovak Republic.
Article 25(1), first sentence.
23
South Africa.
Article 23(1), first sentence.
24
Sri Lanka.
Article 25(1), first sentence.
25
Spain.
Article 25(1), first sentence.
26
Sudan.
Article 24(1), first sentence.
27
Switzerland.
Article 24(1), first sentence.
28
Syria.
Article 25(1), first sentence.
29
Thailand.
Article 25(1), first sentence.
30
Tunisia.
Article 25(1), first sentence.
31
Turkey.
Article 24(1), first sentence.
32
United Kingdom.
Article 26.1.
33
Uzbekistan.
Article 26(1), first sentence.
34
Vietnam.
Article 25(1), first sentence.
35
Yemen.
Article 24(1), first sentence.
Pursuant to article 16.6(b)(i) of the Convention, the Sultanate of Oman considers that the following conventions contain a provision determining that the cases to which the first sentence of article 16.1 applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
2
Belarus.
Article 25(1), second sentence.
3
Brunei.
Article 26(1), second sentence.
4
Canada.
Article 25(1), second sentence.
6
Croatia.
Article 25(1), second sentence.
7
France.
Article 20(1), second sentence.
9
Iran.
Article 25(1), second sentence.
10
Italy.
Article 25(1), second sentence.
13
Lebanon.
Article 25(1), second sentence.
18
Pakistan.
Article 26(1), second sentence.
20
Seychelles.
Article 26(1), second sentence.
21
Singapore.
Article 24(1), second sentence.
22
Slovak Republic.
Article 25(1), second sentence.
28
Syria.
Article 25(1), second sentence.
33
Uzbekistan.
Article 26(1), second sentence.
34
Vietnam.
Article 25(1), second sentence.
Pursuant to article 16.6(b)(ii) of the Convention, the Sultanate of Oman considers that the following conventions contain a provision determining that the cases to which the first sentence of article 16.1 applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Algeria.
Article 25(1), second sentence.
5
People's Republic of China.
Article 25(1), second sentence.
8
Hungary.
Article 25(1), second sentence.
11
Japan.
Article 24(1), second sentence.
12
Republic of Korea.
Article 25(1), second sentence.
14
Mauritius.
Article 24(1), second sentence.
15
Moldova.
Article 27(1), second sentence.
16
Morocco.
Article 24(1), first sentence.
17
The Netherlands.
Article 25(1), second sentence.
19
Portugal.
Article 25(1), second sentence.
23
South Africa.
Article 23(1), second sentence.
24
Sri Lanka.
Article 25(1), second sentence.
25
Spain.
Article 25(1), second sentence.
26
Sudan.
Article 24(1), second sentence.
27
Switzerland.
Article 24(1), second sentence.
29
Thailand.
Article 25(1), second sentence.
30
Tunisia.
Article 25(1), second sentence.
31
Turkey.
Article 24(1), second sentence.
32
United Kingdom.
Exchange of notes 8.
35
Yemen.
Article 24(1), second sentence.
Notification of listed conventions that do not contain certain provisions
Pursuant to article 16.6(c)(ii) of the Convention, the Sultanate of Oman considers that the following conventions do not contain any of the provisions described in article 16.4(b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
4
Canada.
10
Italy.
27
Switzerland.
31
Turkey.
32
United Kingdom.
Pursuant to article 16.6(d)(ii) of the Convention, the Sultanate of Oman considers that the following conventions do not contain any of the provisions described in article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
2
Belarus.
3
Brunei.
6
Croatia.
10
Italy.
15
Moldova.
18
Pakistan.
19
Portugal.
20
Seychelles.
21
Singapore.
22
Slovak Republic.
23
South Africa.
29
Thailand.
32
United Kingdom.
33
Uzbekistan.
34
Vietnam.
Article 17. Correlative adjustments.
Reservation.
Under article 17(3)(a) of the Convention, the Sultanate of Oman reserves the right not to apply any of the provisions of article 17 to any of its tax treaties which already contain any of the provisions described in article 17.2. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Algeria.
Article 9.2
2
Belarus.
Article 9.2
3
Brunei.
Article 9.2
4
Canada.
Article 9.2
5
People's Republic of China.
Article 9.2
6
Croatia.
Article 9.2
8
Hungary.
Article 9.2
9
Iran.
Article 9.2
10
Italy.
Article 9.2
11
Japan.
Article 9.2
12
Republic of Korea.
Article 9.2
13
Lebanon.
Article 9.2
15
Moldova.
Article 9.2
16
Morocco.
Article 9.2
17
The Netherlands.
Article 9.2
18
Pakistan.
Article 9.2
19
Portugal.
Article 9.2
20
Seychelles.
Article 9.2
21
Singapore.
Article 9.2
22
Slovak Republic.
Article 9.2
23
South Africa.
Article 9.2
24
Sri Lanka.
Article 9.2
25
Spain.
Article 9.2
26
Sudan.
Article 9.2
27
Switzerland.
Article 9.2
28
Syria.
Article 9.2
29
Thailand.
Article 9.2
31
Turkey.
Article 9.2
32
United Kingdom.
Article 9.2
33
Uzbekistan.
Article 9.2
34
Vietnam.
Article 9.2
35
Yemen.
Article 9.2
Netherlands
Reservations and notifications made by the Kingdom of the Netherlands concerning the Netherlands at the time of deposit of the instrument of acceptance pursuant to Articles 28.4, 28.5, 29.1 and 29.2 of the Convention
Article 2. Interpretation of terms.
Notification.
Conventions covered by the Convention.
In accordance with Article 2.1(a)(ii) of the Convention, the Netherlands wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/ Instrument amending
Date of signature
Date of entry into force
1
Convention between the Kingdom of the Netherlands and the Republic of Albania to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Albania.
Original.
22-7-2004
15-11-2005
2
Agreement between the Kingdom of the Netherlands and the Argentine Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Argentina.
Original.
27-12-1996
11-02-1998
3
Convention between the Kingdom of the Netherlands and the Republic of Armenia to prevent double taxation of income and property taxes.
Armenia.
Original.
31-10-2001
22-11-2002
4
Convention between the Kingdom of the Netherlands and Australia on the avoidance of double taxation and the prevention of tax evasion in the area of income taxes.
Australia.
Original.
17-03-1976
27-09-1976
Instrument to be amended.
30-06-1986
01-05-1987
5
Convention between the Kingdom of the Netherlands and the Republic of Austria for the avoidance of double taxation with respect to taxes on income and capital.
(Convention between the Kingdom of the Netherlands and the Republic of Austria to prevent double taxation on income and property taxes).
Austria.
Original.
01-09-1970
21-04-1971
Instrument amending (a).
18-12-1989
28-12-1990
Instrument amending (b).
26-11-2001
26-01-2003
Instrument amending (c).
08-10-2008
23-05-2009
Instrument to be amended (d).
08-09-2009
01-07-2010
6
Convention between the Kingdom of the Netherlands and the Republic of Azerbaijan to prevent double taxation of income and property taxes.
Azerbaijan.
Original.
22-09-2008
18-12-2009
7
Agreement between the Government of the Kingdom of the Netherlands and the Government of the Kingdom of Bahrain to prevent double taxation and to prevent tax evasion in respect of income taxes.
Bahrain.
Original.
16-04-2008
24-12-2009
8
Agreement between the Kingdom of the Netherlands and the People's Republic of Bangladesh to prevent double taxation and to prevent tax evasion in respect of income taxes.
Bangladesh.
Original.
13-07-1993
08-06-1994
9
Convention between the Kingdom of the Netherlands and Barbados to prevent double taxation and prevent tax evasion in respect of income taxes.
Barbados.
Original.
28-11-2006
12-07-2007
Instrument to be amended.
27-11-2009
13-11-2011
10
Agreement between the Government of the Kingdom of the Netherlands and the Government of the Republic of Belarus to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Belarus.
Original.
26-03-1996
31-12-1997
11
Convention between the Kingdom of the Netherlands and the Socialist Federal Republic of Yugoslavia to prevent double taxation on income and property taxes.
Yugoslavia (Bosnia and Herzegovina).
Original.
22-02-1982
06-02-1983
12
Convention between the Kingdom of the Netherlands and Canada to prevent double taxation and prevent tax evasion in respect of income taxes.
Canada.
Original.
27-05-1986
21-08-1987
Instrument amending (a).
04-03-1993
30-07-1994
Instrument amending (b).
25-08-1997
15-01-1999
13
Agreement between the Government of the Kingdom of the Netherlands and the Government of the People's Republic of China to prevent double taxation and prevent tax evasion in respect of income taxes.
China.
Original.
31-05-2013
31-08-2014
14
Convention between the Kingdom of the Paid Countries and the Republic of Croatia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Croatia.
Original.
23-05-2000
06-04-2001
15
Convention between the Kingdom of the Netherlands and the Socialist Republic of Czechoslovakia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Czechoslovakia (Czech Republic).
Original.
04-03-1974
05-11-1974
Instrument amending (a).
26-06-1996
11-04-1997
Instrument amending (b).
15-10-2012
31-05-2013
16
Convention between the Government of the Kingdom of the Netherlands and the Government of the Arab Republic of Egypt to prevent double taxation and to prevent tax evasion in respect of income taxes.
Egypt.
Original.
21-04-1999
20-05-2000
17
Convention between the Kingdom of the Netherlands and the Republic of Estonia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Estonia.
Original.
14-03-1997
08-11-1998
Instrument amending (a).
14-07-2005
21-05-2006
Instrument amending (b).
26-06-2008
22-05-2009
18
Convention between the Kingdom of the Netherlands and the Federal Democratic Republic of Ethiopia to prevent double taxation and prevent tax evasion of income taxes.
Ethiopia.
Original.
10-08-2012
01-09-2016
Instrument to be amended.
18-8-2014
30-9-2016
19
Convention between the Kingdom of the Netherlands and the Republic of Finland to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Finland.
Original.
28-12-1995
20-12-1997
20
Agreement between the Government of the Kingdom of the Netherlands and the Government of the French Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
France.
Original.
16-03-1973
29-03-1974
Instrument to be amended.
07-04-2004
24-07-2005
21
Agreement between the Government of the Kingdom of the Netherlands and the Government of Georgia to prevent double taxation and to prevent tax evasion in respect of income taxes.
Georgia.
Original.
21-03-2002
21-02-2003
22
Convention between the Kingdom of the Netherlands and the Federal Republic of Germany for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income (.
Convention between the Kingdom of the Netherlands and the Federal Republic of Germany to prevent double taxation and to prevent tax evasion in respect of income taxes).
Germany.
Original.
12-04-2012
01-12-2015
Instrument to be amended.
11-01-2016
31-12-2016
23
Convention between the Kingdom of the Netherlands and the Republic of Ghana to eliminate double taxation on income taxes and capital gains and to prevent tax evasion and avoidance.
Ghana.
Original.
10-03-2008
12-11-2008
Instrument to be amended.
10-03-2017
31-12-2017
24
Convention between the Kingdom of the Netherlands and the Hellenic Republic to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Greece.
Original.
16-07-1981
17-07-1984
Instrument to be amended.
18-01-2006
01-07-2006
25
Convention between the Kingdom of the Netherlands and the Hong Kong Special Administrative Region of the People's Republic of China to prevent double taxation and prevent tax evasion of income taxes.
Hong Kong.
Original.
22-03-2010
24-10-2011
26
Agreement between the Government of the Kingdom of the Netherlands and the Government of the People's Republic of Hungary to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Hungary.
Original.
05-06-1986
25-09-1987
27
Convention between the Kingdom of the Netherlands and the Republic of Iceland to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Iceland.
Original.
25-09-1997
27-12-1998
28
Convention between the Kingdom of the Netherlands and the Republic of India to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
India.
Original.
30-07-1988
21-01-1989
Instrument to be amended.
10-05-2012
02-11-2012
29
Agreement between the Government of the Kingdom of the Netherlands and the Government of the Republic of Indonesia to prevent double taxation and to prevent tax evasion in respect of income taxes.
Indonesia.
Original.
29-01-2002
31-12-2003
Instrument to be amended.
30-07-2015
01-08-2017
30
Convention between the Kingdom of the Netherlands and the State of Israel to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Israel.
Original.
02-07-1973
09-09-1974
Instrument to be amended.
16-01-1996
26-07-1996
31
Convention between the Kingdom of the Netherlands and the Italian Republic to prevent double taxation of income and property taxes and to prevent tax evasion.
Italy.
Original.
08-05-1990
03-10-1993
32
Convention between the Kingdom of the Netherlands and Japan to prevent double taxation and prevent tax evasion in respect of income taxes.
Japan.
Original.
25-08-2010
29-12-2011
33
Convention between the Kingdom of the Netherlands and the Hashemite Kingdom of Jordan to prevent double taxation and to prevent tax evasion in respect of income taxes.
Jordan.
Original.
30-10-2006
16-08-2007
34
Convention between the Kingdom of the Netherlands and the Republic of Kazakhstan to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Kazakhstan.
Original.
24-04-1996
02-05-1997
35
Agreement between the Kingdom of the Netherlands and the Republic of Kenya to prevent double taxation and prevent tax evasion in the area of income taxes.
Kenya.
Original.
22-07-2015
N. p.
36
Convention between the Kingdom of the Netherlands and the Republic of Korea to prevent double taxation and prevent tax evasion in respect of income taxes.
Korea.
Original.
25-10-1978
17-04-1981
Instrument to be amended.
06-11-1998
02-04-1999
37
Agreement between the Government of the Kingdom of the Netherlands and the Government of the State of Kuwait to prevent double taxation and to prevent tax evasion in respect of income taxes.
Kuwait.
Original.
29-05-2001
23-04-2002
38
Convention between the Kingdom of the Netherlands and the Republic of Latvia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Latvia.
Original.
14-03-1994
29-01-1995
39
Convention between the Kingdom of the Netherlands and the Republic of Lithuania to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Lithuania.
Original.
16-06-1999
31-08-2000
40
Convention between the Kingdom of the Netherlands and the Grand Duchy of Luxembourg to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Luxembourg.
Original.
08-05-1968
20-10-1969
Instrument amending (a).
16-10-1990
27-09-1992
Instrument amending (b).
29-05-2009
01-07-2010
41
Agreement between the Government of the Kingdom of the Netherlands and the Macedonian Government to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Northern Macedonia.
Original.
11-09-1998
21-04-1999
42
Convention between the Kingdom of the Netherlands and the Republic of Malawi to prevent double taxation and to prevent tax evasion in respect of income taxes.
Malawi.
Original.
19-04-2015
N. p.
43
Agreement between the Government of the Kingdom of the Netherlands and the Government of Malaysia to avoid double taxation and prevent tax evasion in respect of income taxes.
Malaysia.
Original.
07-03-1988
02-02-1989
Instrument amending (a).
04-12-1996
05-02-1999
Instrument amending (b).
04-12-2009
19-10-2010
44
Convention between the Kingdom of the Netherlands and Malta to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Malta.
Original.
18-05-1977
09-11-1977
Instrument to be amended.
18-07-1995
28-03-1999
(2)
45
Convention between the Kingdom of the Netherlands and the United Mexican States for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income.
(Convention between the Kingdom of the Netherlands and the United Mexican States to prevent double taxation and prevent tax evasion in the area of income taxes).
Mexico.
Original.
27-09-1993
13-10-1994
Instrument to be amended.
11-12-2008
31-12-2009
46
Convention between the Kingdom of the Netherlands and the Republic of Moldova to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Moldova.
Original.
03-07-2000
01-06-2001
47
Convention between the Kingdom of the Netherlands and the Socialist Federal Republic of Yugoslavia to prevent double taxation on income and property taxes.
Yugoslavia (Montenegro).
Original.
22-02-1982
06-02-1983
48
Convention between the Kingdom of the Netherlands and the Kingdom of Morocco to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Morocco.
Original.
12-08-1977
10-06-1987
49
Agreement between the Government of the Kingdom of the Netherlands and the Government of New Zealand to prevent double taxation and to prevent tax evasion in respect of income taxes.
New Zealand.
Original.
15-10-1980
18-03-1981
Instrument to be amended.
20-12-2001
22-08-2004
50
Convention between the Kingdom of the Netherlands and the Federal Republic of Nigeria to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Nigeria.
Original.
11-12-1991
09-12-1992
51
Convention between the Kingdom of the Netherlands and the Kingdom of Norway to prevent double taxation and to prevent tax evasion in respect of income taxes .
Norway.
Original.
12-01-1990
31-12-1990
Instrument to be amended.
23-04-2013
30-11-2013
52
Convention between the Kingdom of the Netherlands and the Sultanate of Oman to Prevent Double Taxation and Tax Avoidance of Income Tax.
Oman.
Original.
05-10-2009
28-12-2011
53
Convention between the Kingdom of the Netherlands and the Islamic Republic of Pakistan to Prevent Double Taxation and to Prevent Tax Evasion in respect of Income Tax.
Pakistan.
Original.
24-03-1982
04-10-1982
54
Agreement between the Kingdom of the Netherlands and the Republic of Panama to prevent double taxation and prevent tax evasion in the area of income taxes.
Panama.
Original.
06-10-2010
01-12-2011
55
Convention between the Kingdom of the Netherlands and the Republic of the Philippines to prevent double taxation and to prevent tax evasion in respect of income taxes.
Philippines.
Original.
09-03-1989
20-09-1991
56
Convention between the Kingdom of the Netherlands and the Portuguese Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Portugal.
Original.
20-09-1999
11-08-2000
57
Agreement between the Government of the Kingdom of the Netherlands and the Government of the State of Qatar to prevent double taxation and to prevent tax evasion in respect of income taxes.
Qatar.
Original.
24-04-2008
25-12-2009
58
Convention between the Kingdom of the Netherlands and Romania to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Romania.
Original.
05-03-1998
29-07-1999
59
Convention between the Government of the Kingdom of the Netherlands and the Government of the Russian Federation to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Russian Federation.
Original.
16-12-1996
27-08-1998
60
Agreement between the Government of the Kingdom of the Netherlands and the Government of the Kingdom of Saudi Arabia to prevent double taxation and prevent tax evasion in respect of income taxes.
Saudi Arabia.
Original.
13-10-2008
01-12-2010
61
Convention between the Kingdom of the Netherlands and the Socialist Federal Republic of Yugoslavia to prevent double taxation on income and property taxes.
Yugoslavia (Serbia).
Original.
22-02-1982
06-02-1983
62
Agreement between the Government of the Kingdom of the Netherlands and the Government of the Republic of Singapore to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Singapore.
Original.
19-02-1971
31-08-1971
(3)
Instrument amending (a).
28-02-1994
09-12-1994
Instrument amending (b).
25-08-2009
01-05-2010
63
Convention between the Kingdom of the Netherlands and the Socialist Republic of Czechoslovakia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Czechoslovakia (Slovak Republic).
Original.
04-03-1974
05-11-1974
Instrument amending (a).
16-02-1996
19-12-1996
Instrument amending (b).
07-06-2010
01-12-2010
64
Convention between the Government of the Kingdom of the Netherlands and the Government of the Republic of Slovenia to prevent double taxation and to prevent tax evasion in respect of income taxes.
Slovenia.
Original.
30-06-2004
31-12-2005
65
Convention between the Kingdom of the Netherlands and the Republic of South Africa to prevent double taxation and prevent tax evasion in respect of income and property taxes.
South Africa.
Original.
10-10-2005
28-12-2008
Instrument to be amended.
08-07-2008
28-12-2008
66
Convention between the Kingdom of the Netherlands and the Democratic Socialist Republic of Sri Lanka to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Sri Lanka.
Original.
17-11-1982
24-01-1984
67
Convention between the Kingdom of the Netherlands and the Republic of Suriname for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital.
(Convention between the Kingdom of the Netherlands and the Republic of Suriname to prevent double taxation and prevent tax evasion in respect of income and property taxes).
Suriname.
Original.
25-11-1975
13-04-1977
68
Convention between the Kingdom of the Netherlands and the Kingdom of Sweden to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Sweden.
Original.
18-06-1991
12-08-1992
69
Agreement between the Government of the Kingdom of the Netherlands and the Government of the Union of Soviet Socialist Republics to prevent double taxation of income and property taxes.
USSR (Tajikistan).
Original.
21-11-1986
27-09-1987
70
Convention between the Kingdom of the Netherlands and the Kingdom of Thailand to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Thailand.
Original.
11-09-1975
09-06-1976
71
Convention between the Kingdom of the Netherlands and the Republic of Tunisia to prevent double taxation and prevent tax evasion in the area of income taxes.
Tunisia.
Original.
16-05-1995
15-12-1995
72
Convention between the Kingdom of the Netherlands and the Republic of Turkey to prevent double taxation and prevent tax evasion in the area of income taxes.
Turkey.
Original.
27-03-1986
30-09-1988
73
Convention between the Kingdom of the Netherlands and the Republic of Uganda to prevent double taxation and prevent tax evasion in respect of income taxes.
Uganda.
Original.
31-08-2004
10-09-2006
74
Convention between the Kingdom of the Netherlands and the United Arab Emirates to prevent double taxation and to prevent tax evasion of income taxes.
United Arab Emirates.
Original.
08-05-2007
02-06-2010
75
Agreement between the Government of the Netherlands and the Government of the United Kingdom of Great Britain and Northern Ireland to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
United Kingdom.
Original.
26-09-2008
25-12-2010
Instrument to be amended.
12-06-2013
31-01-2014
76
Convention between the Kingdom of the Netherlands and the United States of America to prevent double taxation and prevent tax evasion in respect of income and property taxes.
United States of America.
Original.
18-12-1992
31-12-1993
Instrument amending (a).
13-10-1993
30-12-1993
Instrument amending (b).
08-03-2004
28-12-2004
77
Convention between the Kingdom of the Netherlands and the Republic of Uzbekistan to eliminate double taxation on income and property taxes and to prevent tax evasion and avoidance.
Uzbekistan.
Original.
18-10-2001
27-05-2002
Instrument to be amended.
06-02-2017
31-12-2017
78
Agreement between the Kingdom of the Netherlands and the Republic of Venezuela to prevent double taxation and to prevent tax evasion in the area of income taxes.
Venezuela.
Original.
29-05-1991
11-12-1997
Instrument to be amended.
21-09-1995
11-12-1997
79
Agreement between the Government of the Kingdom of the Netherlands and the Government of the Socialist Republic of Vietnam to prevent double taxation and to prevent tax evasion in respect of income taxes.
Vietnam.
Original.
24-01-1995
25-10-1995
80
Convention between the Kingdom of the Netherlands and the Republic of Zambia to prevent double taxation and to prevent tax evasion in respect of income taxes.
Zambia.
Original.
15-7-2015
31-03-2018
81
Convention between the Kingdom of the Netherlands and the Republic of Zimbabwe to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Zimbabwe.
Original.
18-05-1989
21-04-1991
(2)
The Netherlands understands that Malta considers that the above Convention entered into force on 18 March 1999.
(3)
The Netherlands understands that Singapore considers that the above Convention entered into force on 3 September 1971.
Notification.
Extension of the list of Covered Tax Agreements by the Convention
For the purposes of Article 29.5 of the Convention, the Netherlands wishes to extend its list of Covered Tax Agreements with the following convention. The depositary has received and communicated the notification of this extension of the list of conventions on the dates indicated below.
N.º
Title
Other Contracting Jurisdiction
Original/amending instrument
Date of signature
Date of entry into force
Date received/ Communication
82
Convention between the Kingdom of the Netherlands and the Kingdom of Belgium to prevent double taxation and to prevent tax evasion in respect of income and property taxes
Belgium.
Original
05.06.2001
03.12.2002
Reception: 25.11.2021
Communication: 25.11.2021
Instrument amending (a)
23.06.2009
01.09.2013
Reception: 25.11.2021
Communication: 25.11.2021
Article 3. Transparent entities.
Reservation.
In accordance with Article 3.5(d) of the Convention, the Netherlands reserves the right not to apply paragraph 1 to any of its tax treaties which already contain any of the provisions described in Article 3.4(d) identifying in detail the treatment of specific factual patterns and types of entities or instruments. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
32
Japan.
Article 4.5
75
United Kingdom.
Articles 22(3), (4) and (5)
76
United States of America.
Article 24.4 and Memorandum of Understanding (XIV)
Notification of existing provisions in the conventions included in the list.
Under article 3.6 of the Convention, the Netherlands considers that the following conventions contain any of the provisions described in article 3.4 that are not subject to any of the reservations provided for in article 3.5(c) to (e). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Protocol II
7
Bahrain.
Protocol A.2 and A.3
9
Barbados.
Protocol I.2
18
Ethiopia.
Protocol I.2
21
Georgia.
Protocol I.2
22
Germany.
Protocol I.2
23
Ghana.
Protocol II
25
Hong Kong.
Protocol I.2
26
Hungary.
Protocol I
29
Indonesia.
Protocol I
35
Kenya.
Protocol I
42
Malawi.
Protocol I.2
51
Norway.
Protocol I.B
52
Oman.
Protocol II.c
54
Panama.
Protocol II
64
Slovenia.
Protocol II
73
Uganda.
Protocol I
80
Zambia.
Protocol I
Notification following the extension of the list of conventions after ratification.
As a result of the inclusion of a new convention in the list of conventions pursuant to Article 29.5 of the Convention and pursuant to Article 3.6 of the Convention, the Netherlands considers that the following convention contains some of the provisions described in Article 3.4 that are not subject to any of the reservations provided for in Article 3.5(c) to (e). The number of the article and paragraph of this provision is set out below. The depositary has received and communicated the notification of this extension of the list of conventions on the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
Date received/communication
82
Belgium.
Protocol I, (2) and (4)(b)I
Reception: 25.11.2021
Communication: 25.11.2021
Article 4. Entities with double residence.
Notification of existing provisions in the conventions included in the list.
Pursuant to Article 4.4 of the Convention, the Netherlands considers that the following conventions contain any of the provisions described in Article 4.2 that are not subject to any of the reservations provided for in Article 4.3(b) to (d). The following is the number of the article and paragraph of each of these provisions:
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 4.3
2
Argentina.
Article 4.3
3
Armenia.
Article 4.3
4
Australia.
Article 4.4
5
Austria.
Article 4.4
6
Azerbaijan.
Article 4.3
7
Bahrain.
Article 4.4
8
Bangladesh.
Article 4.3
9
Barbados.
Article 4.4
10
Belarus.
Article 4.3
11
Bosnia and Herzegovina.
Article 4.3
12
Canada.
Article 4.3
13
China.
Article 4.3
14
Croatia.
Article 4.3
15
Czech Republic.
Article 4.4
16
Egypt.
Article 4.3
17
Estonia.
Article 4.3
18
Ethiopia.
Article 4.3
19
Finland.
Article 4.3
20
France.
Article 4.4
21
Georgia.
Article 4.3
22
Germany.
Article 4.3
23
Ghana.
Article 4.4
24
Greece.
Article 4.4
25
Hong Kong.
Article 4.4 and Protocol III.2
26
Hungary.
Article 4.3
27
Iceland.
Article 4.3
28
India.
Article 4.3
29
Indonesia.
Article 4.4
30
Israel.
Article 4.4
31
Italy.
Article 4.3
32
Japan.
Article 4.3
33
Jordan.
Article 4.3
34
Kazakhstan.
Article 4.3
35
Kenya.
Article 4.3
36
Korea.
Article 4.3
37
Kuwait.
Article 4.4
38
Latvia.
Article 4.3
39
Lithuania.
Article 4.3
40
Luxembourg.
Article 4.4
41
Northern Macedonia.
Article 4.3
42
Malawi.
Article 4.3
43
Malaysia.
Article 4.3
44
Malta.
Article 4.4
45
Mexico.
Article 4.3
46
Moldova.
Article 4.3
47
Montenegro.
Article 4.3
48
Morocco.
Article 4.3
49
New Zealand.
Article 4.3
50
Nigeria.
Article 4.3
51
Norway.
Article 4.3
52
Oman.
Article 4.3
53
Pakistan.
Article 4.3
54
Panama.
Article 4.4
55
Philippines.
Article 4.4
56
Portugal.
Article 4.3
57
Qatar.
Article 4.4
58
Romania.
Article 4.3
59
Russian Federation.
Article 4.3
60
Saudi Arabia.
Article 4.3
61
Serbia.
Article 4.3
62
Singapore.
Article 3.4
63
Slovak Republic.
Article 4.4
64
Slovenia.
Article 4.3
65
South Africa.
Article 4.3
66
Sri Lanka.
Article 4.3
67
Suriname.
Article 4.4
68
Sweden.
Article 4.3
69
Tajikistan.
Article 1.5
70
Thailand.
Article 4.4
71
Tunisia.
Article 4.3
72
Turkey.
Article 4.3
73
Uganda.
Article 4.4
74
United Arab Emirates.
Article 4.4
75
United Kingdom.
Article 4.4
76
United States of America.
Articles 4.3 and 4.4 and Memorandum of Understanding (II)
77
Uzbekistan.
Article 4.5
78
Venezuela.
Article 4.3
79
Vietnam.
Article 4.3
80
Zambia.
Article 4.5
81
Zimbabwe.
Article 4.3
Notification following the extension of the list of conventions after ratification.
As a result of the inclusion of a new convention in the list of conventions in accordance with Article 29.5 of the Convention and in accordance with Article 4.4 of the Convention, the Netherlands considers that the following convention contains some of the provisions described in Article 4.2 that are not subject to any of the reservations provided for in Article 4.3(b) to (d). The number of the article and paragraph of this provision is set out below. The depositary has received and communicated the notification on the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
Date received/communication
82
Belgium.
Article 4(3)
Reception: 25.11.2021
Communication: 25.11.2021
Article 5. Application of methods to eliminate double taxation.
Notification of choice of optional provisions.
In accordance with Article 5.10 of the Convention, the Kingdom of the Netherlands chooses to apply Option A under Article 5.1.
Notification of existing provisions in the conventions included in the list.
Jurisdictions choosing Option A:
Under article 5.10 of the Convention, the Netherlands considers that the following conventions contain one of the provisions described in article 5.3. The following is the number of the article and paragraph of each of these provisions:
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 23(1)(b)
2
Argentina.
Article 25(3)
3
Armenia.
Article 24(2)
4
Australia.
Article 23(3), first sentence
5
Austria.
Article 24(2), second sentence
6
Azerbaijan.
Article 23(2)
7
Bahrain.
Article 22(2)
8
Bangladesh.
Article 23(2)
9
Barbados.
Article 24(2)
10
Belarus.
Article 23(2)
11
Bosnia and Herzegovina.
Article 23(2)
12
Canada.
Article 22(2)
13
China.
Article 22(2)(b)
14
Croatia.
Article 23(3)(b)
15
Czech Republic.
Article 25.A.2
16
Egypt.
Article 22(2)
17
Estonia.
Article 24(2)
18
Ethiopia.
Article 22(2)
19
Finland.
Article 23(2)(b)
20
France.
Article 24.A.2
21
Georgia.
Article 23(3)
22
Germany.
Article 22(2)(b)
23
Ghana.
Article 24(2)
24
Greece.
Article 25.A.2
25
Hong Kong.
Article 21(2)
26
Hungary.
Article 24(2)
27
Iceland.
Article 24(4)
28
India.
Article 23(2)
29
Indonesia.
Article 24(3)
30
Israel.
Article 26.A.2
31
Italy.
Article 24(2)
32
Japan.
Article 22(4)
33
Jordan.
Article 22(2)
34
Kazakhstan.
Article 24(2)
35
Kenya.
Article 23(2)
36
Korea.
Article 23(2)
37
Kuwait.
Article 23(1)(b)
38
Latvia.
Article 24(2)
39
Lithuania.
Article 24(2)
40
Luxembourg.
Article 23(2), first sentence
41
Northern Macedonia.
Article 24(2)
42
Malawi.
Article 22(3)
43
Malaysia.
Article 23(2)
44
Malta.
Article 25(2)
45
Mexico.
Article 22(2)
46
Moldova.
Article 23(2)
47
Montenegro.
Article 23(2)
48
Morocco.
Article 24.A.2
49
New Zealand.
Article 22(2)
50
Nigeria.
Article 23(2)
51
Norway.
Article 23(2)(b)
52
Oman.
Article 23(1)(b)
53
Pakistan.
Article 22(2)
54
Panama.
Article 21(1)(b)
55
Philippines.
Article 22(2)
56
Portugal.
Article 24(3)
57
Qatar.
Article 24(2)
58
Romania.
Article 24(2)
59
Russian Federation.
Article 23(2)
60
Saudi Arabia.
Article 23(1)(b)
61
Serbia.
Article 23(2)
62
Singapore.
Article 24(2)
63
Slovak Republic.
Article 25.A.2
64
Slovenia.
Article 22(2)
65
South Africa.
Article 23(2)
66
Sri Lanka.
Article 23(2)
67
Suriname.
Article 24(2)
68
Sweden.
Article 24(3)
69
Tajikistan.
Article 18(1)
70
Thailand.
Article 23(2)
71
Tunisia.
Article 22(2)
72
Turkey.
Article 23(2)(b)
73
Uganda.
Article 22(2)
74
United Arab Emirates.
Article 22(2)
75
United Kingdom.
Article 21(2)
76
United States of America.
Article 25(2)
77
Uzbekistan.
Article 24(2)
78
Venezuela.
Article 23(2)
79
Vietnam.
Article 23(2)(b)
80
Zambia.
Article 22(3)
81
Zimbabwe.
Article 23(2)
Notification following the extension of the list of conventions after ratification.
As a result of the inclusion of a new convention in the list of conventions in accordance with Article 29.5 of the Convention and in accordance with Article 5.10 of the Convention, the Netherlands considers that the following convention contains one of the provisions described in Article 5.3. The number of the article and paragraph of this provision is set out below. The depositary has received and communicated the notification on the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
Date received/communication
82
Belgium.
Article 23(2)(b)
Reception: 25.11.2021
Communication: 25.11.2021
Article 6. Purpose of the Covered Tax Agreements.
Notification of choice of optional provisions.
Under article 6.6 of the Convention, the Netherlands opts to apply article 6.3).
Notification of the text of the Preamble existing in the conventions included in the list.
According to article 6.5 of the Convention, the Kingdom of the Netherlands considers that the following conventions do not fall within the scope of a reservation made under article 6.4 and contain in the Preamble the wording referred to in article 6.2. The text of the relevant paragraph in the Preamble is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
1
Albania.
Desiring to conclude, for the purpose of developing and facilitating their economic relations, a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,
2
Argentina.
Desiring to conclude a convention between the two States to avoid double taxation and to prevent tax evasion in the area of income and property taxes,
3
Armenia.
On the basis of its intention to promote and strengthen economic, scientific, technical and cultural relations between the two Contracting Parties, and wishing to conclude between the two States a convention to prevent double taxation, prevent tax evasion and exclude tax discrimination in matters of income and property taxes.
4
Australia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
5
Austria.
Desiring to conclude a convention for the avoidance of double taxation with respect to taxes on income and capital,
Desiring to conclude a convention for the avoidance of double taxation with respect to taxes on income and capital,
6
Azerbaijan.
Desiring to conclude a convention between the two States to avoid double taxation and to prevent tax evasion in the area of income and property taxes,
7
Bahrain.
Desiring to conclude a convention between the two States to prevent double taxation and to prevent tax evasion in the area of income taxes,
8
Bangladesh.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
9
Barbados.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
10
Belarus.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
11
Bosnia and Herzegovina.
Desiring to conclude a convention to avoid double taxation on income and property taxes,
13
China.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
14
Croatia.
Desiring to conclude a convention between the two States to avoid double taxation and to prevent tax evasion in the area of income and property taxes,
15
Czech Republic.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
16
Egypt.
Desiring to conclude a convention between the two States to prevent double taxation and to prevent tax evasion in the area of income taxes,
17
Estonia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
18
Ethiopia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
19
Finland.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
21
Georgia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
22
Germany.
<Desiring to further develop their economic relations, improve cooperation in tax matters and ensure effective and correct taxation,> intending to allocate their respective taxing rights so as to avoid double taxation as well as non-taxation or reduced taxation through tax avoidance or evasion,
<Desiring to further develop their mutual economic relations, deepen their cooperation in tax matters and ensure effective and correct taxation,> intending to allocate their respective taxing rights so as to avoid both double taxation and non-taxation or reduced taxation through tax avoidance or evasion,
23
Ghana.
Desiring to conclude a convention to eliminate double taxation in the area of income taxes and capital gains without generating possibilities for non-taxation or reduced taxation (including the practice of seeking the most favourable convention aimed at obtaining the benefits provided for in this convention for the indirect benefit of residents of third States),
24
Greece.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
25
Hong Kong.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
26
Hungary.
Desiring to replace by a new convention the Convention to Prevent Double Taxation in the Field of Direct Taxes,
27
Iceland.
Desiring to conclude a convention between the two States to avoid double taxation and to prevent tax evasion in the area of income and property taxes,
28
India.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
29
Indonesia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
30
Israel.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
31
Italy.
Desiring to replace by a new convention the Convention signed at The Hague on 24 January 1957 to avoid double taxation on income and property taxes,
32
Japan.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
33
Jordan.
Desiring to conclude a convention between the two States to prevent double taxation and to prevent tax evasion in the area of income taxes,
34
Kazakhstan.
Desiring to conclude a convention between the two States to avoid double taxation and to prevent tax evasion in the area of income and property taxes,
35
Kenya.
Desiring to conclude a convention between the Contracting States to prevent double taxation and to prevent tax evasion in the area of income taxes,
36
Korea.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
37
Kuwait.
Desiring to promote its relations in economic relations through the conclusion of a convention between the Kingdom of the Netherlands and the State of Kuwait to prevent double taxation and to prevent tax evasion in respect of income taxes,
38
Latvia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
39
Lithuania.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
40
Luxembourg.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
41
Northern Macedonia.
Desiring to conclude a convention between the two States to avoid double taxation and to prevent tax evasion in the area of income and property taxes,
42
Malawi.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
43
Malaysia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes
44
Malta.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
45
Mexico.
Desiring to conclude a convention for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income,
Desiring to conclude an agreement to avoid double taxation and to prevent tax evasion in the area of income taxes,
46
Moldova.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
47
Montenegro.
Desiring to conclude a convention to avoid double taxation on income and property taxes,
48
Morocco.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
49
New Zealand.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
50
Nigeria.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and capital gains,
51
Norway.
Desiring to conclude a new convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
52
Oman.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
53
Pakistan.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
54
Panama.
Desiring to conclude a convention between the two States to prevent double taxation and to prevent tax evasion in the area of income taxes,
55
Philippines.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
56
Portugal.
The Kingdom of the Netherlands and the Portuguese Republic, wishing to conclude a convention between the two States to prevent double taxation and to prevent tax evasion in the area of income and property taxes, have agreed as follows:
57
Qatar.
Desiring to conclude a convention between the two States to prevent double taxation and to prevent tax evasion in the area of income taxes,
58
Romania.
Desiring <with a view to promoting and strengthening economic relations > to conclude a convention between the two States to prevent double taxation and to prevent tax evasion in respect of income and property taxes,
59
Russian Federation.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
60
Saudi Arabia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
61
Serbia.
Desiring to conclude a convention to avoid double taxation on income and property taxes,
62
Singapore.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
63
Slovak Republic.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
64
Slovenia.
Desiring to conclude a convention between the two States to prevent double taxation and to prevent tax evasion in the area of income taxes,
65
South Africa.
desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes, in order to promote and strengthen economic relations between the two countries,
66
Sri Lanka.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
67
Suriname.
Desiring to conclude a convention for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital,
69
Tajikistan.
Desiring to conclude a convention to avoid double taxation on income and property taxes,
70
Thailand.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
71
Tunisia.
Desiring to conclude a convention between the two States to prevent double taxation and to prevent tax evasion in the area of income taxes,
72
Turkey.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
73
Uganda.
Desiring to conclude a convention between the two States to prevent double taxation and to prevent tax evasion in the area of income taxes,
74
United Arab Emirates.
Desiring to conclude a convention between the two States to prevent double taxation and to prevent tax evasion in the area of income taxes,
75
United Kingdom.
Desiring to conclude a new convention to prevent double taxation and to prevent tax evasion in the area of income taxes and capital gains;
77
Uzbekistan.
With the intention of concluding an agreement between the Kingdom of the Netherlands and the Republic of Uzbekistan to eliminate double taxation on income and property taxes and to prevent tax evasion and avoidance without creating possibilities for non-taxation or reduced taxation (including the practice of seeking the most favourable agreement for obtaining the benefits provided for in this agreement for the indirect benefit of residents of third States),
78
Venezuela.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
79
Vietnam.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
80
Zambia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
81
Zimbabwe.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and capital gains,
Notification following the extension of the list of conventions after ratification.
As a result of the inclusion of a new convention in the list of conventions in accordance with Article 29.5 of the Convention and
Pursuant to Article 6.5 of the Convention, the Kingdom of the Netherlands considers that the following convention does not fall within the scope of a reservation made under Article 6.4 and contains in the Preamble the wording referred to in Article 6.2. The text of the relevant paragraph in the Preamble is set out below.
.
The depositary has received and communicated the notification on the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
Date received/communication
82
Belgium.
Desiring to conclude between the two States a new convention to avoid double taxation and prevent tax evasion in the area of income and property taxes
Reception: 25.11.2021
Communication: 25.11.2021
Notification of listed conventions that do not contain the text of the Preamble agreed upon in the Convention
In accordance with Article 6.6 of the Convention, the Netherlands considers that the following conventions do not contain in their Preamble reference to its desire to develop its economic relations or to strengthen cooperation in tax matters.
Number of the agreement listed
Other Contracting Jurisdiction
1
Albania.
2
Argentina.
3
Armenia.
4
Australia.
5
Austria.
6
Azerbaijan.
7
Bahrain.
8
Bangladesh.
9
Barbados.
10
Belarus.
11
Bosnia and Herzegovina.
12
Canada.
13
China.
14
Croatia.
15
Czech Republic.
16
Egypt.
17
Estonia.
18
Ethiopia.
19
Finland.
20
France.
21
Georgia.
24
Greece.
25
Hong Kong.
27
Iceland.
28
India.
29
Indonesia.
30
Israel.
31
Italy.
32
Japan.
33
Jordan.
34
Kazakhstan.
35
Kenya.
36
Korea.
37
Kuwait.
38
Latvia.
39
Lithuania.
40
Luxembourg.
41
Northern Macedonia.
42
Malawi.
43
Malaysia.
44
Malta.
45
Mexico.
46
Moldova.
47
Montenegro.
48
Morocco.
49
New Zealand.
50
Nigeria.
51
Norway.
52
Oman.
53
Pakistan.
54
Panama.
55
Philippines.
56
Portugal.
57
Qatar.
58
Romania.
59
Russian Federation.
60
Saudi Arabia.
61
Serbia.
62
Singapore.
63
Slovak Republic.
64
Slovenia.
65
South Africa.
66
Sri Lanka.
67
Suriname.
68
Sweden.
69
Tajikistan.
70
Thailand.
71
Tunisia.
72
Turkey.
73
Uganda.
74
United Arab Emirates.
75
United Kingdom.
76
United States of America.
78
Venezuela.
79
Vietnam.
80
Zambia.
81
Zimbabwe.
Notification following the extension of the list of conventions after ratification.
As a result of the inclusion of a new convention in the list of conventions in accordance with Article 29.5 of the Convention and in accordance with Article 6.6 of the Convention, the Netherlands considers that the following convention does not contain in its Preamble a reference to its desire to develop its economic relations or to strengthen cooperation in tax matters. The depositary has received and communicated the notification on the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Date received/ Communication
82
Belgium.
Reception: 25.11.2021
Communication: 25.11.2021
Article 7. Measures to prevent the abuse of conventions.
Notification of choice of optional provisions.
Under article 7.17 (B) of the Convention, the Netherlands opts to apply article 7.4.
Notification of existing provisions in the conventions included in the list.
Under article 7.17 (a) of the Convention, the Netherlands considers that the following conventions are not subject to the reservation described in article 7.15 (b) and contain any of the provisions described in article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
6
Azerbaijan.
Articles 11.9 and 12.8
13
China.
Article 10.7, 11.9 and 12.7
14
Croatia.
Article 10.9
16
Egypt.
Article 10(4)
17
Estonia.
Article 10(8)
23
Ghana.
Article 24.A.1
33
Jordan.
Article 10(3)
34
Kazakhstan.
Protocol XI.2
35
Kenya.
Articles 10.8, 11.8 and 12.7
38
Latvia.
Article 10(8)
39
Lithuania.
Article 10(8)
42
Malawi.
Articles 10.10, 11.9 and 12.8
44
Malta.
Protocol IV.1
45
Mexico.
Articles 11.8 and 12.7
48
Morocco.
Article 10(2)(a)
57
Qatar.
Article 10(7)
58
Romania.
Article 10(7)
67
Suriname.
Article 10(2)(a)
65
South Africa.
Article 10(8)
71
Tunisia.
Article 10(3)
74
United Arab Emirates.
Article 10.9
75
United Kingdom.
Articles 10.3, 11.5, 12.5 and 20.4
77
Uzbekistan.
Article 24.A.1
80
Zambia.
Articles 10.6, 11.8 and 12.7
Article 8. Transactions with dividends.
Notification of existing provisions of listed conventions
Under article 8.4 of the Convention, the Netherlands considers that the following conventions contain any of the provisions described in article 8.1 that are not subject to any of the reservations provided for in article 8.3(B). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 10(2)(a) and 10(2)(b)
2
Argentina.
Article 10(2)(a)
3
Armenia.
Article 10(2)(a)
5
Austria.
Article 10(3)
6
Azerbaijan.
Article 10(2)(a)
7
Bahrain.
Article 10(2)(a)
8
Bangladesh.
Article 10(2)(a)
9
Barbados.
Articles 10(3)(a) and 10(3)(d)
10
Belarus.
Articles 10(2)(a) and 10.3
11
Bosnia and Herzegovina.
Article 10(2)(a)
12
Canada.
Article 10(2)(a) and 10(2)(b)
13
China.
Article 10(2)(a)
14
Croatia.
Article 10(3)
15
Czech Republic.
Article 10(3)
16
Egypt.
Article 10(3)
17
Estonia.
Article 10(2)(a)
18
Ethiopia.
Article 10(2)(c)(i)
19
Finland.
Article 10(3)
20
France.
Article 10(2)(a)
21
Georgia.
Article 10(2)(a) and 10(2)(b)
22
Germany.
Article 10(2)(a)
23
Ghana.
Article 10(2)(a)
24
Greece.
Article 10(2)(a)(i)
25
Hong Kong.
Article 10(3)(a)
26
Hungary.
Article 10(2)(a)
27
Iceland.
Article 10(2)(a)
29
Indonesia.
Article 10(2)(a)
30
Israel.
Article 11(2)(a)
31
Italy.
Article 10(2)(a)
32
Japan.
Article 10(2)(a) and 10(3)(a)
33
Jordan.
Article 10(2)(a)
34
Kazakhstan.
Article 10(2)(a) and Protocol VII.1
35
Kenya.
Article 10(3)(a)
36
Korea.
Article 10(2)(a)
37
Kuwait.
Article 10(2)(a)
38
Latvia.
Article 10(2)(a)
39
Lithuania.
Article 10(2)(a)
40
Luxembourg.
Article 10(2)(a)
41
Northern Macedonia.
Article 10(3)
42
Malawi.
Article 10(3)
43
Malaysia.
Article 11(2), second sentence
44
Malta.
Article 10(2)(a)
45
Mexico.
Article 10(2)(a)
46
Moldova.
Article 10(2)(a) and 10(3)(a)
47
Montenegro.
Article 10(2)(a)
48
Morocco.
Article 10(2)(a)
50
Nigeria.
Article 10(2)(a)
51
Norway.
Article 10(3)(b)
52
Oman.
Article 10(2)(a)
53
Pakistan.
Article 10(2)(a)
54
Panama.
Articles 10(3)(a) and 10(3)(c)
55
Philippines.
Article 10(2)(a)
57
Qatar.
Article 10(2)(a)
58
Romania.
Article 10(2)(a) and 10(2)(b)
59
Russian Federation.
Article 10(2)(a)
60
Saudi Arabia.
Article 10(2)(a)
61
Serbia.
Article 10(2)(a)
62
Singapore.
Article 10(2), second sentence
63
Slovak Republic.
Article 10(3)
64
Slovenia.
Article 10(2)(a)
65
South Africa.
Article 10(2)(a)
66
Sri Lanka.
Article 10(2)(a)
67
Suriname.
Article 10(2)(a)
68
Sweden.
Article 10(2), second sentence
70
Thailand.
Article 10(3)
71
Tunisia.
Article 10(2)(a)
72
Turkey.
Article 10(2)(a)
73
Uganda.
Article 10(3)(a)
74
United Arab Emirates.
Article 10(2)(a)
75
United Kingdom.
Article 10(2)(b)(i)
76
United States of America.
Articles 10(2)(a) and 10.3
77
Uzbekistan.
Article 10(2)(a)
78
Venezuela.
Article 10(3)
79
Vietnam.
Articles 10(2)(a) and 10(2)(b)
80
Zambia.
Article 10(2)(a)
81
Zimbabwe.
Article 10(2)(a)
Notification following the extension of the list of conventions after ratification.
As a result of the inclusion of a new convention in the list of conventions in accordance with article 29.5 of the Convention and in accordance with article 8.4 of the Convention, the Netherlands considers that the following convention contains any of the provisions described in article 8.1 that are not subject to any of the reservations provided for in article 8.3(B). The number of the article and paragraph of this provision is set out below. The depositary has received and communicated the notification on the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
Date received/ Communication
82
Belgium.
Article 10(2)(a)
Reception: 25.11.2021
Communication: 25.11.2021
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Notification of existing provisions in the conventions included in the list.
Pursuant to Article 9.7 of the Convention, the Netherlands considers that the following conventions contain one of the provisions described in Article 9.1. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 13(4)
2
Argentina.
Article 14(2)
4
Australia.
Articles 13.1, 13.2.a)(iii) and 13.2.b(iii)
6
Azerbaijan.
Article 13(2)
12
Canada.
Article 13(4)
13
China.
Article 13(4)
18
Ethiopia.
Article 13(3)
20
France.
Article 13(1)
22
Germany.
Article 13(2)
23
Ghana.
Article 13(4)
25
Hong Kong.
Article 13(4)
28
India.
Article 13(4)
32
Japan.
Article 13(2)
34
Kazakhstan.
Article 13(2)
42
Malawi.
Article 13(4)
45
Mexico.
Article 13(1), second sentence
51
Norway.
Article 13(5)(a)
53
Pakistan.
Article 13(5)
54
Panama.
Article 13(6)
62
Singapore.
Article 14(5)
64
Slovenia.
Article 13(4)
75
United Kingdom.
Article 13(4)
76
United States of America.
Article 14(1)(b)
79
Vietnam.
Article 13(4)
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Notification of existing provisions in the conventions included in the list.
Under article 10.6 of the Convention, the Netherlands considers that the following conventions contain one of the provisions described in article 10.4. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
75
United Kingdom.
Protocol VII
76
United States of America.
Article 8 and 12
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Under article 11(3)(a) of the Convention, the Netherlands reserves the right not to apply any of the provisions of article 11 to its Covered Tax Agreements by the Convention.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Reservation.
Under article 12.4 of the Convention, the Netherlands reserves the right not to apply any of the provisions of article 12 to its Covered Tax Agreements by the Convention.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Notification of the choice of optional provisions .
In accordance with Article 13.7 of the Convention, the Netherlands chooses to apply Option A of Article 13.1.
Notification of existing provisions in the conventions included in the list.
Under article 13.7 of the Convention, the Netherlands considers that the following conventions contain one of the provisions described in article 13.5 (a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 5.4 and Protocol V
2
Argentina.
Article 5.4
3
Armenia.
Articles 5.4 and Protocol VI
4
Australia.
Article 5.3
5
Austria.
Article 5.3
6
Azerbaijan.
Article 5.4
7
Bahrain.
Article 5.4
8
Bangladesh.
Article 5.4
9
Barbados.
Article 5.4
10
Belarus.
Article 5.4
11
Bosnia and Herzegovina.
Article 5.4
12
Canada.
Article 5.4
13
China.
Article 5.4
14
Croatia.
Article 5.4
15
Czech Republic.
Article 5.3
16
Egypt.
Article 5.4
17
Estonia.
Article 5.4
18
Ethiopia.
Article 5.7
19
Finland.
Article 5.4
20
France.
Article 5.3
21
Georgia.
Article 5.4 and 5.5
22
Germany.
Article 5.7
23
Ghana.
Article 5.4
24
Greece.
Article 5.4
25
Hong Kong.
Article 5.5
26
Hungary.
Article 5.4
27
Iceland.
Article 5.4
28
India.
Article 5.4
29
Indonesia.
Article 5.4
30
Israel.
Article 5.3
31
Italy.
Article 5.3
32
Japan.
Article 5.4
33
Jordan.
Article 5.4 and Protocol III, first sentence
34
Kazakhstan.
Article 5.4 and Protocol II
35
Kenya.
Article 5.4
36
Korea.
Article 5.3
37
Kuwait.
Article 5.6
38
Latvia.
Article 5.4
39
Lithuania.
Article 5.4
40
Luxembourg.
Article 5.3
41
Northern Macedonia.
Article 5.4
42
Malawi.
Article 5.5
43
Malaysia.
Article 5.4
44
Malta.
Article 5.3
45
Mexico.
Article 5.4
46
Moldova.
Article 5.4 and Protocol IV
47
Montenegro.
Article 5.4
48
Morocco.
Article 5.3
49
New Zealand.
Article 5.4
50
Nigeria.
Article 5.4
51
Norway.
Article 5.5
52
Oman.
Article 5.4
53
Pakistan.
Article 5.5
54
Panama.
Article 5.6
55
Philippines.
Article 5.3
56
Portugal.
Article 5.4
57
Qatar.
Article 5.4
58
Romania.
Article 5.4
59
Russian Federation.
Article 5.4
60
Saudi Arabia.
Article 5.4 and 5.6
61
Serbia.
Article 5.4
62
Singapore.
Article 4.3
63
Slovak Republic.
Article 5.3
64
Slovenia.
Article 5.4
65
South Africa.
Article 5.4
66
Sri Lanka.
Article 5.4
67
Suriname.
Article 5.3
68
Sweden.
Article 5.4
69
Tajikistan.
Article 4.3 and 4.4
70
Thailand.
Article 5.4
71
Tunisia.
Article 5.4
72
Turkey.
Article 5.4
73
Uganda.
Article 5.4
74
United Arab Emirates.
Article 5.4
75
United Kingdom.
Article 5.4
76
United States of America.
Article 5.4
77
Uzbekistan.
Article 5.4
78
Venezuela.
Article 5.4
79
Vietnam.
Article 5.4
80
Zambia.
Article 5.7
81
Zimbabwe.
Article 5.4
Notification as a result of the extension of the list of conventions after ratification
As a result of the inclusion of a new convention in the list of conventions in accordance with article 29.5 of the Convention and in accordance with article 13.7 of the Convention, the Netherlands considers that the following convention contains one of the provisions described in article 13.5 (a). The number of the article and paragraph of this provision is set out below. The depositary has received and communicated the notification on the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
Date received/ Communication
82
Belgium
Article 5(4)
Reception: 25.11.2021
Communication: 25.11.2021
Article 14. Fragmentation of contracts.
Reservation
.
Under article 14.3.b of the Convention, the Netherlands reserves the right not to apply any of the provisions of article 14 in respect of the provisions of its tax treaties relating to the exploration or exploitation of natural resources. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 23A
2
Argentina.
Article 26
3
Armenia.
Article 25
6
Azerbaijan.
Article 24
7
Bahrain.
Article 23
9
Barbados.
Article 25
10
Belarus.
Article 24
12
Canada.
Article 23
14
Croatia.
Article 24
16
Egypt.
Article 23
17
Estonia.
Article 25
18
Ethiopia.
Articles 5.4, 5.5, 5.6
19
Finland.
Article 24
21
Georgia.
Article 24
22
Germany.
Articles 5.4, 5.5 and 5.6
25
Hong Kong.
Article 22
27
Iceland.
Article 25
29
Indonesia.
Article 25
33
Jordan.
Article 23
34
Kazakhstan.
Article 25
37
Kuwait.
Article 24
38
Latvia.
Article 25
39
Lithuania.
Article 25
41
Northern Macedonia.
Article 25
46
Moldova.
Article 24
51
Norway.
Article 24(3)
54
Panama.
Article 5.4 and 5.5
56
Portugal.
Article 25
57
Qatar.
Article 23
58
Romania.
Article 25
59
Russian Federation.
Article 24
60
Saudi Arabia.
Protocol II.2
64
Slovenia.
Article 23
65
South Africa.
Article 24
68
Sweden.
Article 25
73
Uganda.
Article 23
75
United Kingdom.
Article 23
76
United States of America.
Article 27
77
Uzbekistan.
Article 25
78
Venezuela.
Article 24
80
Zambia.
Articles 5.4, 5.5 and 5.6
Notification as a result of the extension of the list of conventions after ratification
As a result of the inclusion of a new convention in the list of conventions in accordance with article 29.5 of the Convention, the Netherlands considers that the following convention contains the provision within the scope of the reservation made in accordance with article 14(3)(b) of the Convention. The depositary has received and communicated the notification on the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
Date received/communication
82
Belgium.
Article 24
Reception: 25.11.2021
Communication: 25.11.2021
Notification of existing provisions in the conventions included in the list.
Under article 14.4 of the Convention, the Netherlands considers that the following conventions contain any of the provisions described in article 14.2 that are not subject to any of the reservations provided for in article 14(3)(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
22
Germany.
Protocol III
51
Norway.
Protocol III
67
Suriname.
art. 5.2.h)(i)
Article 16. Mutual agreement procedure.
Notification of existing provisions of listed conventions
Under article 16.6 (a) of the Convention, the Netherlands considers that the following conventions contain one of the provisions described in article 16.4 (a)(i). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 25(1), first sentence.
2
Argentina.
Article 28(1), first sentence.
3
Armenia.
Article 27(1), first sentence.
4
Australia.
Article 24(1), first sentence.
5
Austria.
Article 26.1.
6
Azerbaijan.
Article 26(1), first sentence.
7
Bahrain.
Article 25(1), first sentence.
8
Bangladesh.
Article 25(1), first sentence.
9
Barbados.
Article 27(1), first sentence.
10
Belarus.
Article 26(1), first sentence.
11
Bosnia and Herzegovina.
Article 25(1), first sentence.
12
Canada.
Article 25(1), first sentence.
13
China.
Article 25(1), first sentence.
14
Croatia.
Article 26(1), first sentence.
15
Czech Republic.
Article 27.1.
16
Egypt.
Article 25(1), first sentence.
17
Estonia.
Article 27(1), first sentence.
18
Ethiopia.
Article 24(1), first sentence.
19
Finland.
Article 26(1), first sentence.
20
France.
Article 27(1), first sentence.
21
Georgia.
Article 26(1), first sentence.
22
Germany.
Article 25(1), first sentence.
23
Ghana.
Article 26(1), first sentence.
24
Greece.
Article 27(1), first sentence.
25
Hong Kong.
Article 24(1), first sentence.
26
Hungary.
Article 26(1), first sentence.
27
Iceland.
Article 27(1), first sentence.
28
India.
Article 25(1), first sentence.
29
Indonesia.
Article 27(1), first sentence.
30
Israel.
Article 28(1)
31
Italy.
Article 26(1), first sentence.
32
Japan.
Article 24(1), first sentence.
33
Jordan.
Article 25(1), first sentence.
34
Kazakhstan.
Article 27(1), first sentence.
35
Kenya.
Article 25(1), first sentence.
36
Korea.
Article 25.1.
37
Kuwait.
Article 26(1), first sentence.
38
Latvia.
Article 27(1), first sentence.
39
Lithuania.
Article 27(1), first sentence.
40
Luxembourg.
Article 25.1.
41
Northern Macedonia.
Article 27(1), first sentence.
42
Malawi.
Article 24(1), first sentence.
43
Malaysia.
Article 25(1), first sentence.
44
Malta.
Article 27(1), first sentence.
45
Mexico.
Article 24(1), first sentence.
46
Moldova.
Article 26(1), first sentence.
47
Montenegro.
Article 25(1), first sentence.
48
Morocco.
Article 26.1.
49
New Zealand.
Article 23(1), first sentence.
50
Nigeria.
Article 25(1), first sentence.
51
Norway.
Article 26(1), first sentence.
52
Oman.
Article 25(1), first sentence.
53
Pakistan.
Article 24(1), first sentence.
54
Panama.
Article 23(1), first sentence.
55
Philippines.
Article 24(1), first sentence.
56
Portugal.
Article 27(1), first sentence.
57
Qatar.
Article 26(1), first sentence.
58
Romania.
Article 27(1), first sentence.
59
Russian Federation.
Article 26(1), first sentence.
60
Saudi Arabia.
Article 24(1), first sentence.
61
Serbia.
Article 25(1), first sentence.
62
Singapore.
Article 26.1.
63
Slovak Republic.
Article 27.1.
64
Slovenia.
Article 25(1), first sentence.
65
South Africa.
Article 26(1), first sentence.
66
Sri Lanka.
Article 25(1), first sentence.
67
Suriname.
Article 26.1.
68
Sweden.
Article 27(1), first sentence.
69
Tajikistan.
Article 20(1), first sentence.
70
Thailand.
Article 25.1.
71
Tunisia.
Article 24(1), first sentence.
72
Turkey.
Article 25.1.
73
Uganda.
Article 25(1), first sentence.
74
United Arab Emirates.
Article 24(1), first sentence.
75
United Kingdom.
Article 25(1), first sentence.
76
United States of America.
Article 29(1)
77
Uzbekistan.
Article 27(1), first sentence.
78
Venezuela.
Article 26(1), first sentence.
79
Vietnam.
Article 25(1), first sentence.
80
Zambia.
Article 24(1), first sentence.
81
Zimbabwe.
Article 25(1), first sentence.
Notification as a result of the extension of the list of conventions after ratification
As a result of the inclusion of a new convention in the list of conventions in accordance with Article 29.5 of the Convention and in accordance with Article 16.6.a of the Convention, the Netherlands considers that the following convention contains one of the provisions described in Article 16.4(a)(i). The number of the article and paragraph of this provision is set out below. The depositary has received and communicated the notification on the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
Date received/communication
82
Belgium
Article 28, first sentence
Reception: 25.11.2021
Communication: 25.11.2021
Pursuant to Article 16(6)(b)(i) of the Convention, the Netherlands considers that the following conventions contain a provision which determines that the cases to which the first sentence of Article 16(1) applies must be submitted within a period of less than three years from the first notification of the action giving rise to an imposition which is not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
12
Canada.
Article 25(1), second sentence.
31
Italy.
Article 26(1), second sentence.
43
Malaysia.
Article 25(1), second sentence.
55
Philippines.
Article 24(1), second sentence.
57
Qatar.
Article 26(1), second sentence.
78
Venezuela.
Article 26(1), second sentence.
Pursuant to Article 16.6.b)(ii) of the Convention, the Netherlands considers that the following conventions contain a provision that determines that the specific time limit for the submission of cases to which the first sentence of Article 16.1 applies is at least three years after the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 25(1), second sentence.
2
Argentina.
Article 28(1), second sentence.
3
Armenia.
Article 27(1), second sentence.
4
Australia.
Article 24(1), second sentence.
6
Azerbaijan.
Article 26(1), second sentence.
7
Bahrain.
Article 25(1), second sentence.
8
Bangladesh.
Article 25(1), second sentence.
9
Barbados.
Article 27(1), second sentence.
10
Belarus.
Article 26(1), second sentence.
11
Bosnia and Herzegovina.
Article 25(1), second sentence.
13
China.
Article 25(1), second sentence.
14
Croatia.
Article 26(1), second sentence.
16
Egypt.
Article 25(1), second sentence.
17
Estonia.
Article 27(1), second sentence.
18
Ethiopia.
Article 24(1), second sentence.
19
Finland.
Article 26(1), second sentence.
20
France.
Article 27(1), second sentence.
21
Georgia.
Article 26(1), second sentence.
22
Germany.
Article 25(1), second sentence.
23
Ghana.
Article 26(1), second sentence.
24
Greece.
Article 27(1), second sentence.
25
Hong Kong.
Article 24(1), second sentence.
26
Hungary.
Article 26(1), second sentence.
27
Iceland.
Article 27(1), second sentence.
28
India.
Article 25(1), second sentence.
29
Indonesia.
Article 27(1), second sentence.
32
Japan.
Article 24(1), second sentence.
33
Jordan.
Article 25(1), second sentence.
34
Kazakhstan.
Article 27(1), second sentence.
35
Kenya.
Article 25(1), second sentence.
37
Kuwait.
Article 26(1), second sentence.
38
Latvia.
Article 27(1), second sentence.
39
Lithuania.
Article 27(1), second sentence.
41
Northern Macedonia.
Article 27(1), second sentence.
42
Malawi.
Article 24(1), second sentence.
44
Malta.
Article 27(1), second sentence.
45
Mexico.
Article 24(1), second sentence.
46
Moldova.
Article 26(1), second sentence.
47
Montenegro.
Article 25(1), second sentence.
49
New Zealand.
Article 23(1), second sentence.
50
Nigeria.
Article 25(1), second sentence.
51
Norway.
Article 26(1), second sentence.
52
Oman.
Article 25(1), second sentence.
53
Pakistan.
Article 24(1), second sentence.
54
Panama.
Article 23(1), second sentence.
56
Portugal.
Article 27(1), second sentence.
58
Romania.
Article 27(1), second sentence.
59
Russian Federation.
Article 26(1), second sentence.
60
Saudi Arabia.
Article 24(1), second sentence.
61
Serbia.
Article 25(1), second sentence.
64
Slovenia.
Article 25(1), second sentence.
65
South Africa.
Article 26(1), second sentence.
66
Sri Lanka.
Article 25(1), second sentence.
68
Sweden.
Article 27(1), second sentence.
69
Tajikistan.
Article 20(1), second sentence.
71
Tunisia.
Article 24(1), second sentence.
73
Uganda.
Article 25(1), second sentence.
74
United Arab Emirates.
Article 24(1), second sentence.
75
United Kingdom.
Article 25(1), second sentence.
77
Uzbekistan.
Article 27(1), second sentence.
79
Vietnam.
Article 25(1), second sentence.
80
Zambia.
Article 24(1), second sentence.
81
Zimbabwe.
Article 25(1), second sentence.
Notification as a result of the extension of the list of conventions after ratification
As a result of the inclusion of a new convention in the list of conventions in accordance with Article 29.5 of the Convention and in accordance with Article 16.6(b)(ii) of the Convention, the Netherlands considers that the following convention contains a provision that determines that the specific time period for the submission of cases to which the first sentence of Article 16.1 applies is at least three years after the first notification of the action that generates an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of this provision is set out below. The depositary has received and communicated the notification on the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
Date received/communication
82
Belgium
Article 28(1), second sentence
Reception: 25.11.2021
Communication: 25.11.2021
Notification of listed conventions that do not contain certain provisions.
According to Article 16.6.c(ii) of the Convention, the Netherlands considers that the following conventions do not contain any of the provisions described in Article 16.4(b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
5
Austria.
11
Bosnia and Herzegovina.
12
Canada.
15
Czech Republic.
29
Indonesia.
30
Israel.
31
Italy.
36
Korea.
40
Luxembourg.
43
Malaysia.
45
Mexico.
47
Montenegro.
48
Morocco.
50
Nigeria.
55
Philippines.
61
Serbia.
62
Singapore.
63
Slovak Republic.
67
Suriname.
69
Tajikistan.
70
Thailand.
75
United Kingdom.
Pursuant to Article 16.6(d)(i) of the Convention, the Netherlands considers that the following conventions do not contain any of the provisions described in Article 16.4(c)(i).
Number of the agreement listed
Other Contracting Jurisdiction
4
Australia.
20
France.
79
Vietnam.
According to Article 16.6(d)(ii) of the Convention, the Netherlands considers that the following conventions do not contain any of the provisions described in Article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
4
Australia.
31
Italy.
45
Mexico.
50
Nigeria.
Notification as a result of the extension of the list of conventions after ratification
As a result of the inclusion of a new convention in the list of conventions in accordance with Article 29.5 of the Convention and in accordance with Article 16.6(d)(ii) of the Convention, the Netherlands considers that the following convention does not contain the provision described in Article 16.4(c)(ii). The depositary has received and communicated the notification on the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Date received/communication
82
Belgium.
Reception: 25.11.2021
Communication: 25.11.2021
Article 17. Correlative adjustments.
Notification of existing provisions in the conventions included in the list.
Under article 17.4 of the Convention, the Netherlands considers that the following conventions contain one of the provisions described in article 17.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 9.2
2
Argentina.
Article 9.2
3
Armenia.
Article 9.2
4
Australia.
Article 9.2
6
Azerbaijan.
Article 9.2
7
Bahrain.
Article 9.2
8
Bangladesh.
Article 9.2
9
Barbados.
Article 9.2
10
Belarus.
Article 9.2
12
Canada.
Article 9.2
13
China.
Article 9.2
14
Croatia.
Article 9.2
16
Egypt.
Article 9.2
17
Estonia.
Article 9.2
18
Ethiopia.
Article 9.2
19
Finland.
Article 9.2
21
Georgia.
Article 9.2
22
Germany.
Article 9.2
23
Ghana.
Article 9.2
24
Greece.
Article 9.2
25
Hong Kong.
Article 9.2
26
Hungary.
Article 9.2
27
Iceland.
Article 9.2
28
India.
Article 9.2
29
Indonesia.
Article 9.2
31
Italy.
Protocol 4.b
32
Japan.
Article 9.2
33
Jordan.
Article 9.2
34
Kazakhstan.
Article 9.2
35
Kenya.
Article 9.2
37
Kuwait.
Article 9.2
38
Latvia.
Article 9.2
39
Lithuania.
Article 9.2
41
Northern Macedonia.
Article 9.2
43
Malawi.
Article 9.2
44
Malta.
Article 9.2
45
Mexico.
Article 9.2
46
Moldova.
Article 9.2
49
New Zealand.
Article 9.2
50
Nigeria.
Article 9.2
51
Norway.
Article 9.2
52
Oman.
Article 9.2
53
Pakistan.
Article 9.2
54
Panama.
Article 9.2
56
Portugal.
Article 9.2
57
Qatar.
Article 9.2
58
Romania.
Article 9.2
59
Russian Federation.
Article 9.2
60
Saudi Arabia.
Article 9.2
64
Slovenia.
Article 9.2
65
South Africa.
Article 9.2
66
Sri Lanka.
Article 9.2
67
Suriname.
Article 9.2
68
Sweden.
Article 9.2
71
Tunisia.
Article 9.2
72
Turkey.
Article 9.2
73
Uganda.
Article 9.2
74
United Arab Emirates.
Article 9.2
75
United Kingdom.
Article 9.2
76
United States of America.
Article 9.2
77
Uzbekistan.
Article 9.2
78
Venezuela.
Article 9.2
79
Vietnam.
Article 9.2
80
Zambia.
Article 9.2
81
Zimbabwe.
Article 9.2
Notification as a result of the extension of the list of conventions after ratification
As a result of the inclusion of a new convention in the list of conventions in accordance with Article 29.5 of the Convention and in accordance with Article 17.4 of the Convention, the Netherlands considers that the following convention contains the provision described in Article 17.2. The number of the article and paragraph of each of these provisions is indicated below. The depositary has received and communicated the notification on the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
Date received/communication
82
Belgium.
Article 9(2)
Reception: 25.11.2021
Communication: 25.11.2021
Article 18. Option for the implementation of Part VI.
Notification of choice of optional provisions.
Under article 18 of the Convention, the Netherlands chose to apply Part VI.
Article 26. Compatibility.
Reservation
.
Under article 26.4, the Netherlands reserves the right not to apply any of the provisions of Part VI to any of the following conventions which already contain a provision on the mandatory use of binding arbitration for unresolved issues following mutual agreement procedure. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
17
Ethiopia.
Article 24(5)
22
Germany.
Article 25(5)
25
Hong Kong.
Article 24(5)
32
Japan.
Article 24.5 and Protocol 12
35
Kenya.
Article 25(5)
42
Malawi.
Article 24(5)
51
Norway.
Article 26(6)
57
Qatar.
Article 26(5)
75
United Kingdom.
Article 25(5)
Notification of existing provisions of listed conventions
According to article 26.1 of the Convention, the Netherlands considers that the following Covered Tax Agreements by the Convention do not fall within the scope of any reservation made under article 26.4 and contain a provision providing for arbitration for unresolved issues following mutual agreement procedure. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 25(5)
3
Armenia.
Article 27(5)
6
Azerbaijan.
Article 26(5)
7
Bahrain.
Article 25(5)
9
Barbados.
Article 27(5)
12
Canada.
Article 25(5)
14
Croatia.
Article 26(5)
16
Egypt.
Article 25(6)
17
Estonia.
Article 27(5)
21
Georgia.
Article 26(5)
23
Ghana.
Article 26(6)
27
Iceland.
Article 27(5)
33
Jordan.
Article 25(5)
34
Kazakhstan.
Article 27(5)
37
Kuwait.
Article 26(5)
38
Latvia.
Article 27(5)
39
Lithuania.
Article 27(5)
41
Northern Macedonia.
Article 27(5)
46
Moldova.
Article 26(5)
54
Panama.
Article 23(5)
59
Russian Federation.
Article 26(5)
64
Slovenia.
Article 25(5)
65
South Africa.
Article 26(5)
73
Uganda.
Article 25(5)
74
United Arab Emirates.
Article 24(5)
76
United States of America.
Article 29.5 and Memorandum of Understanding XXXI.b
77
Uzbekistan.
Article 27(5)
78
Venezuela.
Article 26(5)
80
Zambia.
Article 24(5)
Article 35. Effective date.
Notification of the intention to apply a shorter period as a result of the extension of the list of conventions after ratification.
As a result of the inclusion of a new convention in the list of conventions in accordance with Article 29.5 of the Convention and in accordance with Article 35.5(b) of the Convention, the Netherlands notifies its intention to apply a period of less than nine calendar months in relation to the following convention.The depositary has received and communicated the notification on the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Period
Date received/communication
82
Belgium.
A calendar month and six days.
Reception: 25.11.2021
Communication: 25.11.2021
Pakistan
Reservations and notifications made by the Islamic Republic of Pakistan at the time of deposit of the instrument of ratification in accordance with articles 28.5 and 29.1 of the Convention
Article 2. Interpretation of terms.
Notification of conventions covered by the Multilateral Convention.
For the purposes of article 2.1(a)(ii) of the Convention, the Islamic Republic of Pakistan wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/amending instrument
Date of signature
Date of entry into force
1
Convention between the Islamic Republic of Pakistan and the Republic of Austria to prevent double taxation of income taxes.
Austria.
Original.
4.8.2005
1.6.2007
2
Agreement between the Government of the Islamic Republic of Pakistan and the Government of the Republic of Azerbaijan to prevent double taxation and to prevent tax evasion in respect of income taxes.
Azerbaijan.
Original.
10.4.1996
24.7.1999
3
Agreement between the Government of the Islamic Republic of Pakistan and the Government of the Kingdom of Bahrain to prevent double taxation and prevent tax evasion of income taxes.
Bahrain.
Original.
27.6.2005
25.9.2009
Protocol.
08.4.2019
13.7.2020
4
Agreement between the Government of the Islamic Republic of Pakistan and the Government of the People's Republic of Bangladesh to prevent double taxation and prevent tax evasion of income taxes.
Bangladesh.
Original.
15.10.1981
8.7.1987
5
Agreement between the Government of the Islamic Republic of Pakistan and the Government of the Republic of Belarus to prevent double taxation and prevent tax evasion in respect of income taxes.
Belarus.
Original.
23.7.2004
30.8.2006
6
Convention between the Islamic Republic of Pakistan and the Kingdom of Belgium to prevent double taxation and prevent tax evasion in the area of income taxes.
Belgium.
Original.
17.3.1980
2.9.1983
7
Convention between the Islamic Republic of Pakistan and Bosnia and Herzegovina to prevent double taxation and prevent tax evasion of income taxes.
Bosnia and Herzegovina.
Original.
24.8.2004
7.2.2006
8
Agreement between the Government of the Islamic Republic of Pakistan and the Government of His Majesty the Sultan and Yang Di-Pertuan of Brunei Darusalam to prevent double taxation and prevent tax evasion of income taxes.
Brunei Darusalam.
Original.
20.11.2008
25.12.2009
9
Convention between the Islamic Republic of Pakistan and the Republic of Bulgaria to prevent double taxation and prevent tax evasion in the area of income taxes.
Bulgaria.
Original.
21.5.2019
20.2.2020
10
Convention between the Islamic Republic of Pakistan and Canada to prevent double taxation and prevent tax evasion of income taxes.
Canada.
Original.
24.2.1976
15.12.1977
11
Agreement between the Government of the Islamic Republic of Pakistan and the Government of the People ' s Republic of China to prevent double taxation and prevent tax evasion of income taxes.
China.
Original.
15.11.1989
27.12.1989
First protocol.
19.6.2000
11.10.2000
Second protocol.
17.4.2007
17.4.2007
Third protocol.
8.12.2016
24.4.2017
12
Convention between the Islamic Republic of Pakistan and the Czech Republic to prevent double taxation and tax evasion in the area of income taxes.
Czech Republic.
Original.
2.5.2014
30.10.2015
13
Convention between the Islamic Republic of Pakistan and the Kingdom of Denmark to prevent double taxation and prevent tax evasion in the area of income taxes.
Denmark.
Original.
22.10.1987
22.10.1987
Protocol 2.
2.5.2002
28.12.2002
14
Convention between the Islamic Republic of Pakistan and the Arab Republic of Egypt to prevent double taxation and prevent tax evasion of income taxes.
Egypt.
Original.
16.12.1995
01.9.1998
15
Convention between the Islamic Republic of Pakistan and the Republic of Finland to prevent double taxation and prevent tax evasion in the area of income taxes.
Finland.
Original.
30.12.1994
10.4.1996
16
Convention between the Government of the Islamic Republic of Pakistan and the Government of the French Republic to prevent double taxation and prevent tax evasion in respect of income taxes.
France.
Original.
15.6.1994
1.9.1996
17
Convention between the Islamic Republic of Pakistan and the Federal Republic of Germany to prevent double taxation of income taxes.
Germany.
Original.
14.6.1994
30.12.1995
18
Convention between the Government of the Islamic Republic of Pakistan and the Government of the Hong Kong Special Administrative Region of the People ' s Republic of China to prevent double taxation and prevent tax evasion of income taxes.
Hong Kong.
Original.
17.2.2017
24.11.2017
19
Convention between the Islamic Republic of Pakistan and the Republic of Hungary to prevent double taxation of income taxes.
Hungary.
Original.
24.2.1992
6.2.1994
Protocol.
14.7.2020
19.11.2020
20
Agreement between the Government of the Islamic Republic of Pakistan and the Government of the Republic of Indonesia to prevent double taxation and to prevent tax evasion in respect of income taxes.
Indonesia.
Original.
7.10.1990
28.2.1991
21
Agreement between the Government of the Islamic Republic of Pakistan and the Government of the Islamic Republic of Iran to prevent double taxation and exchange income tax information.
Iran.
Original.
27.5.1999
24.4.2004
22
Convention between Pakistan and Ireland to prevent double taxation and prevent tax evasion in respect of income taxes.
Ireland.
Original.
16.4.2015
11.10.2016
23
Convention between the Islamic Republic of Pakistan and the Italian Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Italy.
Original.
22.6.1984
27.2.1992
24
Convention between the Islamic Republic of Pakistan and Japan to prevent double taxation and prevent tax evasion in the area of income taxes.
Japan.
Original.
23.1.2008
09.11.2008
25
Convention between the Government of the Islamic Republic of Pakistan and the Government of the Hashemite Kingdom of Jordan to prevent double taxation and prevent tax evasion of income taxes.
Jordan.
Original.
9.3.2006
07.9.2006
26
Agreement between the Government of the Islamic Republic of Pakistan and the Government of the Republic of Kazakhstan to prevent double taxation and to prevent tax evasion of income taxes.
Kazakhstan.
Original.
23.8.1995
29.1.1997
27
Convention between the Islamic Republic of Pakistan and the State of Kuwait to prevent double taxation and to prevent tax evasion of income taxes.
Kuwait.
Original.
30.6.1998
1.1.1999
28
Agreement between the Government of the Islamic Republic of Pakistan and the Government of the Kyrgyz Republic to prevent double taxation and tax evasion in the area of income taxes.
Kyrgyz Republic.
Original.
18.1.2005
12.1.2012
29
Convention between the Islamic Republic of Pakistan and the Lebanese Republic to prevent double taxation and tax evasion in the area of income taxes.
Lebanon.
Original.
31.8.2005
26.6.2008
30
Convention between the Islamic Republic of Pakistan and the Libyan Arab Republic on the avoidance of double taxation of income taxes.
Libyan Arab Republic.
Original.
9.1.1975
1.3.1976
31
Agreement between the Government of the Islamic Republic of Pakistan and the Government of Malaysia to prevent double taxation and tax evasion in respect of income taxes.
Malaysia.
Original.
29.5.1982
09.11.1982
32
Convention between the Islamic Republic of Pakistan and the Republic of Malta to prevent double taxation and prevent tax evasion in the area of income taxes.
Malta.
Original.
8.10.1975
20.12.1975
33
Convention between the Islamic Republic of Pakistan and the Republic of Mauritius to prevent double taxation and prevent tax evasion of income taxes.
Mauritius.
Original.
3.9.1994
19.5.1995
34
Convention between the Government of the Islamic Republic of Pakistan and the Government of the Kingdom of Morocco to prevent double taxation and tax evasion in the area of income taxes.
Morocco.
Original.
18.5.2006
08.10.2009
35
Convention between the Government of the Islamic Republic of Pakistan and the Government of His Majesty of Nepal to prevent double taxation and tax evasion in the area of income taxes.
Nepal.
Original.
25.1.2001
13.7.2010
36
Convention between the Islamic Republic of Pakistan and the Kingdom of the Netherlands to prevent double taxation and to prevent tax evasion of income taxes.
The Netherlands.
Original.
24.3.1982
4.10.1982
37
Agreement between the Government of the Islamic Republic of Pakistan and the Government of the Federal Republic of Nigeria to prevent double taxation and tax evasion of income and capital gains.
Nigeria.
Original.
10.10.1989
7.3.1990
38
Convention between the Islamic Republic of Pakistan and the Kingdom of Norway to prevent double taxation and prevent tax evasion of income taxes.
Norway.
Original.
7.10.1986
18.2.1987
39
Convention between the Government of the Islamic Republic of Pakistan and the Government of the Sultanate of Oman to prevent double taxation and prevent tax evasion in respect of income taxes.
Oman.
Original.
12.6.1999
28.9.2002
40
Agreement between the Government of the Islamic Republic of Pakistan and the Government of the Republic of the Philippines to prevent double taxation and prevent tax evasion of income taxes.
Philippines.
Original.
22.2.1980
24.6.1981
41
Convention between the Islamic Republic of Pakistan and the People ' s Republic of Poland to Prevent Double Taxation of Income Tax.
Poland.
Original.
25.10.1974
24.11.1975
42
Convention between the Islamic Republic of Pakistan and the Portuguese Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Portuguese Republic.
Original.
23.6.2000
04.6.2007
43
Convention between the Government of the Islamic Republic of Pakistan and the Government of the State of Qatar to prevent double taxation and prevent tax evasion of income taxes.
Qatar.
Original.
6.4.1999
28.3.2000
44
Convention between the Islamic Republic of Pakistan and the Republic of Korea to prevent double taxation and prevent tax evasion in respect of income taxes.
Republic of Korea.
Original.
13.4.1987
20.10.1987
45
Agreement between the Government of the Islamic Republic of Pakistan and the Government of Romania to prevent double taxation and prevent tax evasion in the area of income taxes.
Romania.
Original.
27.7.1999
13.1.2001
46
Agreement between the Government of the Islamic Republic of Pakistan and the Government of the Kingdom of Saudi Arabia to prevent double taxation and prevent tax evasion in respect of income taxes.
Saudi Arabia.
Original.
2.2.2006
01.12.2006
47
Convention between the Government of the Islamic Republic of Pakistan and the Government of the Republic of Serbia to prevent double taxation and prevent tax evasion in the area of income taxes.
Serbia.
Original.
21.5.2010
21.10.2010
48
Convention between the Islamic Republic of Pakistan and the Republic of Singapore to prevent double taxation and prevent tax evasion of income taxes.
Singapore.
Original.
13.4.1993
6.8.1993
49
Agreement between the Government of the Islamic Republic of Pakistan and the Government of the Republic of South Africa to prevent double taxation and prevent tax evasion in respect of income taxes.
South Africa.
Original.
26.1.1998
9.3.1999
50
Convention between the Islamic Republic of Pakistan and the Kingdom of Spain to prevent double taxation and prevent tax evasion in the area of income taxes.
Spain.
Original.
2.6.2010
18.5.2011
51
Agreement between the Government of the Islamic Republic of Pakistan and the Government of the Democratic Socialist Republic of Sri Lanka to prevent double taxation and prevent tax evasion of income taxes.
Sri Lanka.
Original.
5.10.1981
18.6.1983
52
Convention between the Islamic Republic of Pakistan and the Kingdom of Sweden to prevent double taxation and prevent tax evasion of income taxes.
Sweden.
Original.
22.12.1985
30.6.1986
53
Convention between the Islamic Republic of Pakistan and the Swiss Confederation on the prevention of double taxation of income taxes.
Switzerland.
Original.
21.3.2017
29.11.2018
54
Convention between the Islamic Republic of Pakistan and the Syrian Arab Republic to prevent double taxation and prevent tax evasion of income taxes.
Syria.
Original.
16.3.2001
18.12.2002
55
Convention between the Government of the Islamic Republic of Pakistan and the Government of the Republic of Tajikistan to prevent double taxation and prevent tax evasion in respect of income taxes.
Tajikistan.
Original.
13.5.2004
30.7.2005
56
Convention between the Islamic Republic of Pakistan and the Kingdom of Thailand to prevent double taxation and prevent tax evasion of income taxes.
Thailand.
Original.
14.8.1980
7.1.1981
57
Convention between the Islamic Republic of Pakistan and the Republic of Tunisia to prevent double taxation and prevent tax evasion in the area of income taxes.
Tunisia.
Original.
18.4.1996
5.8.1997
58
Convention between the Islamic Republic of Pakistan and the Republic of Turkey to prevent double taxation and prevent tax evasion of income taxes.
Turkey.
Original.
14.11.1985
8.8.1988
59
Convention between the Islamic Republic of Pakistan and the Government of Turkmenistan to prevent double taxation of income taxes.
Turkmenistan.
Original.
26.2.1995
1.7.1998
60
Convention between the Islamic Republic of Pakistan and the United Arab Emirates to prevent double taxation and prevent tax evasion of income taxes.
United Arab Emirates.
Original.
7.2.1993
30.11.1994
61
Convention between the Islamic Republic of Pakistan and the United Kingdom of Great Britain and Northern Ireland to prevent double taxation and prevent tax evasion of income and capital gains.
United Kingdom.
Original.
24.11.1986
8.12.1987
62
Agreement between the Government of the Islamic Republic of Pakistan and the Government of Ukraine to prevent double taxation and prevent tax evasion of income taxes.
Ukraine.
Original.
23.12.2008
30.6.2011
63
Agreement between the Government of the Islamic Republic of Pakistan and the Government of the United States of America to avoid double taxation and prevent tax evasion of income taxes.
United States of America.
Original.
1.7.1958
21.5.1959
64
Agreement between the Government of the Islamic Republic of Pakistan and the Government of the Republic of Uzbekistan to prevent double taxation and to prevent tax evasion in respect of income taxes.
Uzbekistan.
Original.
22.5.1995
12.9.1996
Protocol.
17.11.2015
25.10.2016
65
Agreement between the Government of the Islamic Republic of Pakistan and the Government of the Socialist Republic of Vietnam to prevent double taxation and prevent tax evasion of income taxes.
Vietnam.
Original.
25.3.2004
04.2.2005
66
Agreement between the Government of the Islamic Republic of Pakistan and the Government of the Republic of Yemen to prevent double taxation and to prevent tax evasion of income taxes.
Yemen.
Original.
02/03/2004
06/01/2006
Article 3. Transparent entities.
Reservation.
Under article 3.5 (a) of the Convention, the Islamic Republic of Pakistan reserves the right not to apply any of the provisions of article 3 to its Covered Tax Agreements.
Article 4. Entities with double residence.
Notification of existing provisions in the conventions included in the list.
For the purposes of Article 4.4 of the Convention, the Islamic Republic of Pakistan considers that the following conventions contain provisions of those described in Article 4.2 that are not subject to any reservation under Article 4.3(b) to (d). The following is the number of the article and paragraph of each of these provisions:
Number of the agreement listed
Other Contracting Jurisdiction
Existing provision
1
Austria.
Article 4.3
2
Azerbaijan.
Article 4.3
3
Bahrain.
Article 4.3
4
Bangladesh.
Article 4.3
5
Belarus.
Article 4.3
6
Belgium.
Article 4.3
7
Bosnia and Herzegovina.
Article 4.3
8
Brunei Darusalam.
Article 4.3
9
Bulgaria.
Article 4.3
10
Canada.
Article IV.3.4
11
China.
Article 4.3
12
Czech Republic.
Article 4.3
13
Denmark.
Article 4.3
14
Egypt.
Article 4.3
15
Finland.
Article 4.3
16
France.
Article 4.3
17
Germany.
Article 4.3
18
Hong Kong.
Article 4.3
19
Hungary.
Article 4.3
20
Indonesia.
Article 4.3
21
Iran.
Article 4.3
22
Ireland.
Article 4.3
23
Italy.
Article 4.3
24
Japan.
Article 4.3
25
Jordan.
Article 4.3
26
Kazakhstan.
Article 4.3
27
Kuwait.
Article 4.4
28
Kyrgyz Republic.
Article 4.3
29
Lebanon.
Article 4.3
31
Malaysia.
Article 4.3
32
Malta.
Article 4
33
Mauritius.
Article 4.3
34
Morocco.
Article 4.3
35
Nepal.
Article 4.3
36
The Netherlands.
Article 4.3
37
Nigeria.
Article 4.3
38
Norway.
Article 4.3
39
Oman.
Article 4.3
40
Philippines.
Article 4.3
41
Poland.
Article 4.3
42
Portuguese Republic.
Article 4.3
43
Qatar.
Article 4.3
44
Republic of Korea.
Article 4.3
45
Romania.
Article 4.3
46
Saudi Arabia.
Article 4.3
47
Serbia.
Article 4.3
48
Singapore.
Article 4.3
49
South Africa.
Article 4.3
50
Spain.
Article 4.3
51
Sri Lanka.
Article 4.3
52
Sweden.
Article 4.3
53
Switzerland.
Article 4.3
54
Syria.
Article 4.3
55
Tajikistan.
Article 4.3
56
Thailand.
Article 4.3
57
Tunisia.
Article 4.3
58
Turkey.
Article 4.3
59
Turkmenistan.
Article 4.3
60
EA.
Article 4.3
61
United Kingdom.
Article 4.3
62
Ukraine.
Article 4.3
64
Uzbekistan.
Article 4.3
65
Vietnam.
Article 4.3
66
Yemen.
Article 4.3
Article 5. Application of methods to eliminate double taxation.
Notification of choice of optional provisions.
For the purposes of Article 5.10 of the Convention, the Islamic Republic of Pakistan opts, in accordance with Article 5.1, to apply Option C of Article 5.
Notification of existing provisions in the conventions included in the list.
Jurisdictions that choose option C:
For the purposes of article 5.10 of the Convention, the Islamic Republic of Pakistan considers that the following conventions contain provisions as described in article 5.7. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
41
Poland.
Article 22(1)
46
Saudi Arabia.
Article 23(1)
Article 6. Purpose of the Covered Tax Agreements.
Notification of choice of optional provisions.
For the purposes of article 6.6 of the Convention, the Islamic Republic of Pakistan opts to apply article 6.3.
Notification of the text of the Preamble existing in the conventions included in the list.
For the purposes of article 6.5 of the Convention, the Islamic Republic of Pakistan considers that the following conventions do not fall within the scope of any reservation made under article 6.4 and contain in the Preamble the wording referred to in article 6.2. The text of the paragraph is reproduced below:
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
1
Austria.
'Wishing to conclude a convention to prevent double taxation on income taxes,'
2
Azerbaijan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;'
3
Bahrain.
"Wishing to conclude a convention to avoid double taxation and prevent tax evasion in the area of income taxes"
4
Bangladesh.
"Wishing to conclude a convention to avoid double taxation and prevent tax evasion in the area of income tax"
5
Belarus.
"Wishing to conclude a convention to avoid double taxation and prevent tax evasion in the area of income tax"
6
Belgium.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income tax,'
7
Bosnia and Herzegovina.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income tax,'
8
Brunei Darusalam.
"Wishing to conclude a convention to avoid double taxation and prevent tax evasion in the area of income taxes"
9
Bulgaria.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, without generating opportunities for non-taxation or reduced taxation through tax avoidance and evasion (including the practice of seeking the most favourable agreement with the intention of obtaining the deductions provided for in this convention for the indirect benefit of third-party residents),"
10
Canada.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
11
China.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
12
Czech Republic.
"Wishing to conclude a convention to avoid double taxation and prevent tax evasion in the area of income taxes"
13
Denmark.
'Wishing to conclude a convention to prevent double taxation on income taxes,'
14
Egypt.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income tax'.
15
Finland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
16
France.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
17
Germany.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
18
Hong Kong.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
19
Hungary.
"Wishing to conclude a convention to avoid double taxation on income taxes"
20
Indonesia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income tax'.
21
Iran.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
22
Ireland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income tax,'
23
Italy.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
24
Japan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
25
Jordan.
"Wishing to conclude a convention to avoid double taxation and prevent tax evasion in the area of income taxes"
26
Kazakhstan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
27
Kuwait.
‘[Wishing to promote their economic relations] by removing tax barriers by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
28
Kyrgyz Republic.
"Wishing to conclude a convention to avoid double taxation and prevent tax evasion in the area of income taxes"
29
Lebanon.
‘[Wishing to encourage and strengthen its economic cooperation] by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
30
Libya.
'Wishing to conclude a convention to prevent double taxation on income taxes;'
31
Malaysia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
32
Malta.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes:'
33
Mauritius.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;
34
Morocco.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
35
Nepal.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
36
The Netherlands.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
37
Nigeria.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion of income and capital gains."
38
Norway.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
39
Oman.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
40
Philippines.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
41
Poland.
‘Wishing to conclude a convention to prevent double taxation;’
42
Portuguese Republic.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
43
Qatar.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes, and [to promote and strengthen economic relations between the two countries],'
44
Republic of Korea.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
45
Romania.
‘[Wishing to promote and strengthen their economic relations] by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
46
Saudi Arabia.
"Wishing to conclude a convention to avoid double taxation and prevent tax evasion in the area of income taxes"
47
Serbia.
'Wishing to conclude a convention to prevent double taxation on income taxes,'
48
Singapore.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income tax'.
49
South Africa.
"Wishing to conclude a convention to avoid double taxation and prevent tax evasion in the area of income taxes"
50
Spain.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
51
Sri Lanka.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
52
Sweden.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
53
Switzerland.
'Wishing to conclude a convention to avoid double taxation on income taxes
54
Syria.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
55
Tajikistan.
"Wishing to conclude a convention to avoid double taxation and prevent tax evasion in the area of income taxes"
56
Thailand.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
57
Tunisia.
"Wishing to conclude a convention to prevent double taxation of income taxes and to prevent tax evasion"
58
Turkey.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
59
Turkmenistan.
'Wishing to conclude a convention to prevent double taxation on income taxes [with a view to promoting economic cooperation between the two countries]'
60
United Arab Emirates.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income tax'.
61
United Kingdom.
‘Wishing to conclude a convention to prevent double taxation and to prevent tax evasion on income and capital gains;’
62
Ukraine.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
63
America.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
64
Uzbekistan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
65
Vietnam.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
66
Yemen.
"Wishing to conclude a convention to avoid double taxation and prevent tax evasion in the area of income taxes"
Notification of conventions included in the list that do not contain the text of the Preamble agreed upon in the Convention.
For the purposes of article 6.6 of the Convention, the Islamic Republic of Pakistan considers that the following conventions do not contain in the Preamble reference to its desire to develop its economic relations or to strengthen tax cooperation:
Number of the agreement listed
Other Contracting Jurisdiction
1
Austria.
2
Azerbaijan.
3
Bahrain.
4
Bangladesh.
5
Belarus.
6
Belgium.
7
Bosnia and Herzegovina.
8
Brunei Darusalam.
10
Canada.
11
China.
12
Czech Republic.
13
Denmark.
14
Egypt.
15
Finland.
16
France.
17
Germany.
18
Hong Kong.
19
Hungary.
20
Indonesia.
21
Iran.
22
Ireland.
23
Italy.
24
Japan.
25
Jordan.
26
Kazakhstan.
27
Kuwait.
28
Kyrgyz Republic.
29
Lebanon.
30
Libya.
31
Malaysia.
32
Malta.
33
Mauritius.
34
Morocco.
35
Nepal.
36
The Netherlands.
37
Nigeria.
38
Norway.
39
Oman.
40
Philippines.
41
Poland.
42
Portuguese Republic.
43
Qatar.
44
Republic of Korea.
45
Romania.
46
Saudi Arabia.
47
Serbia.
48
Singapore.
49
South Africa.
50
Spain.
51
Sri Lanka.
52
Sweden.
53
Switzerland.
54
Syria.
55
Tajikistan.
56
Thailand.
57
Tunisia.
58
Turkey.
59
Turkmenistan.
60
Arab Emirates.
61
United Kingdom.
62
Ukraine.
63
America.
64
Uzbekistan.
65
Vietnam.
66
Yemen.
Article 7. Prevent the misuse of conventions.
Notification of choice of optional provisions.
For the purposes of article 7.17 of the Convention, the Islamic Republic of Pakistan chooses to apply the simplified Benefit Limitation Provision under article 6.7.
Notification of existing provisions in the conventions included in the list.
For the purposes of article 7.17 (a) of the Convention, the Islamic Republic of Pakistan considers that the following conventions are not subject to any reservation under article 7.15 (b) and contain provisions of those described in article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
9
Bulgaria.
Article 24
12
Czech Republic.
Article 27(1)
18
Hong Kong.
Article 28(1)
26
Kazakhstan.
Articles 11.8 and 12.7
37
Nigeria.
Articles 10.5, 11.7 and 12.6
50
Spain.
Protocol I.iii)
53
Switzerland.
Article 26
62
Ukraine.
Articles 11.7 and 12.6
64
Uzbekistan.
Article 12.7
Article 8. Transactions with dividends.
Notification of existing provisions in the conventions included in the list.
For the purposes of article 8.4 of the Convention, the Islamic Republic of Pakistan considers that the following conventions contain provisions of those described in article 8.1 that are not subject to any reservation under article 8.3(b). The following is the number of the article and paragraph of each of these provisions:
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Austria.
Article 10(2)(a)
5
Belarus.
Article 10(2)(a)
6
Belgium.
Article 10(2)
10
Canada.
Article X.2
12
Czech Republic.
Article 10(2)(a)
15
Finland.
Article 10(1)(a)
16
France.
Article 10(2)(a)
17
Germany.
Article 10(2)(a)
19
Hungary.
Article 10(2)(a)
20
Indonesia.
Article 10(2)(a)
22
Ireland.
Article 10(2)(a)
23
Italy.
Article 10(2)(a)
24
Japan.
Article 10(2)(a)
26
Kazakhstan.
Article 10(2)(a)
31
Malaysia.
Article 10(2)(a)
32
Malta.
Article 10(2)(a)
35
Nepal.
Article 10(2)(a)
36
The Netherlands.
Article 10(2)(a)
37
Nigeria.
Article 10(2)(a)
39
Oman.
Article 10(2)(a)
40
Philippines.
Article 10(2)(a)
41
Poland.
Article 10(1)
42
Portuguese Republic.
Article 10(2)(ii)
43
Qatar.
Article 10(2)(a)
44
Republic of Korea.
Article 10(2)(a)
49
South Africa.
Article 10(2)(a)
50
Spain.
Article 10(2)(a) and 10(2)(b)
52
Sweden.
Article 10(2)
53
Switzerland.
Article 10(2)(a)
55
Tajikistan.
Article 10(2)(a)
56
Thailand.
Article 10(2)(a)
58
Turkey.
Article 10(2)(a)
60
Arab Emirates.
Article 10(2)(a)
61
United Kingdom.
Article 10(3)(a) and 10(3)(b)
62
Ukraine.
Article 10(2)(a)
63
America.
Article VI(1)(a) and VI(2)(a)
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Notification of choice of optional provisions.
For the purposes of article 9.8 of the Convention, the Islamic Republic of Pakistan opts to apply article 9.4.
Notification of existing provisions in the conventions included in the list.
For the purposes of article 9.7 of the Convention, the Islamic Republic of Pakistan considers that the following conventions contain provisions as described in article 9.1. The following is the number of the article and paragraph of each of these provisions:
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Austria.
Article 14(4)
2
Azerbaijan.
Article 13(4)
4
Bangladesh.
Article 14(1) (part)
7
Bosnia and Herzegovina.
Article 13(4)
8
Brunei Darusalam.
Article 14(4)
10
Canada.
Article XIII(3)
11
China.
Article 14(4)
13
Denmark.
Article 14(4)
14
Egypt.
Article 13(4)
15
Finland.
Article 13(2)
16
France.
Article 14(2)
17
Germany.
Article 13(4)
18
Hong Kong.
Article 14(4)
19
Hungary.
Article 14(4)
20
Indonesia.
Article 14(1) (part)
21
Iran.
Article 13(4)
22
Ireland.
Article 13(2)
23
Italy.
Article 13(3)
24
Japan.
Article 14(2)
26
Kazakhstan.
Article 13(2)
28
Kyrgyz Republic.
Article 13(4)
34
Morocco.
Article 13(4)
35
Nepal.
Article 13(4)
36
The Netherlands.
Article 13(5)
40
Philippines.
Article 13(4)
44
Republic of Korea.
Article 13(4)
45
Romania.
Article 14(4)
46
Saudi Arabia.
Article 13(4)
47
Serbia.
Article 14(4)
50
Spain.
Article 14(5)
53
Switzerland.
Article 14(4)
55
Tajikistan.
Article 13(4)
59
Turkmenistan.
Article 13(4)
62
Ukraine.
Article 13(2)
65
Vietnam.
Article 14(4)
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Notification of existing provisions in the conventions included in the list.
For the purposes of article 11.4 of the Convention, the Islamic Republic of Pakistan considers that the following conventions contain provisions as described in article 11.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
6
Belgium.
Article 27(3)
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Notification of existing provisions in the conventions included in the list.
For the purposes of article 12.5 of the Convention, the Islamic Republic of Pakistan considers that the following conventions contain provisions as described in article 12(3)(a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Austria.
Article 5.5(a)
2
Azerbaijan.
Article 5.5(a)
3
Bahrain.
Article 5(5)
4
Bangladesh.
Article 5.4(a)
5
Belarus.
Article 5.5.
6
Belgium.
Article 5.4(a)
7
Bosnia and Herzegovina.
Article 5.5.
8
Brunei Darusalam.
Article 5.5(a)
9
Bulgaria.
Article 5.6.
10
Canada.
Article 5.4(a)
11
China.
Article 5.5(a)
12
Czech Republic.
Article 5.5(a)
13
Denmark.
Article 5.5(a)
14
Egypt.
Article 5.5(a)
15
Finland.
Article 5.5.
16
France.
Article 5.5(a)
17
Germany.
Article 5.4(a)
18
Hong Kong.
Article 5.6(a)
19
Hungary.
Article 5.5(a)
20
Indonesia.
Article 5.5(a)
21
Iran.
Article 5.5.
22
Ireland.
Article 5.5.
23
Italy.
Article 5.4(a)
24
Japan.
Article 5.5(a)
25
Jordan.
Article 5.5(a)
26
Kazakhstan.
Article 5.5.
27
Kuwait.
Article 5.7(a)
28
Kyrgyz Republic.
Article 5.5(a)
29
Lebanon.
Article 5.5.
30
Libya.
Article 4.4
31
Malaysia.
Article 5.5(a)
32
Malta.
Article 5.5.
33
Mauritius.
Article 5.4(a)
34
Morocco.
Article 5.5(a)
35
Nepal.
Article 5.5(a)
36
The Netherlands.
Article 5.6(a)
37
Nigeria.
Article 5.6(a)
38
Norway.
Article 5.5(a)
39
Oman.
Article 5.4.
40
Philippines.
Article 5.4(a)
41
Poland.
Article 5.4(a)
42
Portuguese Republic.
Article 5.4.
43
Qatar.
Article 5.4.
44
Republic of Korea.
Article 5.5(a)
45
Romania.
Article 5.5.
46
Saudi Arabia.
Article 5.5(a)
47
Serbia.
Article 5.5.1
48
Singapore.
Article 5.5(a)
49
South Africa.
Article 5.5.
50
Spain.
Article 5.5.
51
Sri Lanka.
Article 5.4(a)
52
Sweden.
Article 5.5(a)
53
Switzerland.
Article 5.5(a)
54
Syria.
Article 5.5.
55
Tajikistan.
Article 5.5(a)
56
Thailand.
Article 5.4(a)
57
Tunisia.
Article 5.4(a)
58
Turkey.
Article 5.5(a)
59
Turkmenistan.
Article 5.5(a)
60
Arab Emirates.
Article 5.4.
61
United Kingdom.
Article 5.5(a)
62
Ukraine.
Article 5.5.
63
America.
Article II(1)(m)
64
Uzbekistan.
Article 5.5.
65
Vietnam.
Article 5.5(a)
66
Yemen.
Article 5.5(a)
For the purposes of article 12.6 of the Convention, the Islamic Republic of Pakistan considers that the following conventions contain provisions as described in article 12.3.b. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Austria.
Article 5.6
2
Azerbaijan.
Article 5.7
3
Bahrain.
Article 5.6
4
Bangladesh.
Article 5.5
5
Belarus.
Article 5.6
6
Belgium.
Article 5.5
7
Bosnia and Herzegovina.
Article 5.6
8
Brunei Darusalam.
Article 5.7
9
Bulgaria.
Article 5.7
10
Canada.
Article 5.5
11
China.
Article 5.7
12
Czech Republic.
Article 5.7
13
Denmark.
Article 5.7
14
Egypt.
Article 5.7
15
Finland.
Article 5.6
16
France.
Article 5.6
17
Germany.
Article 5.5
18
Hong Kong.
Article 5.7
19
Hungary.
Article 5.7
20
Indonesia.
Article 5.7
21
Iran.
Article 5.6
22
Ireland.
Article 5.7
23
Italy.
Article 5.5
24
Japan.
Article 5.6
25
Jordan.
Article 5.6
26
Kazakhstan.
Article 5.6
27
Kuwait.
Article 5(8)
28
Kyrgyz Republic.
Article 5.7
29
Lebanon.
Article 5.7
30
Libya.
Article 4.5
31
Malaysia.
Article 5.6
32
Malta.
Article 5.6
33
Mauritius.
Article 5.5
34
Morocco.
Article 5.7
35
Nepal.
Article 5.7
36
The Netherlands.
Article 5.7
37
Nigeria.
Article 5.5
38
Norway.
Article 5.7
39
Oman.
Article 5.5
40
Philippines.
Article 5.5
41
Poland.
Article 5.5
42
Portuguese Republic.
Article 5.5
43
Qatar.
Article 5.6
44
Republic of Korea.
Article 5.7
45
Romania.
Article 5.7
46
Saudi Arabia.
Article 5.6
47
Serbia.
Article 5.7
48
Singapore.
Article 5.6
49
South Africa.
Article 5.6
50
Spain.
Article 5.6
51
Sri Lanka.
Article 5.5
52
Sweden.
Article 5.7
53
Switzerland.
Article 5.7
54
Syria.
Article 5.6
55
Tajikistan.
Article 5.7
56
Thailand.
Article 5.5
57
Tunisia.
Article 5.6
58
Turkey.
Article 5.6
59
Turkmenistan.
Article 5.7
60
Arab Emirates.
Article 5.5
61
United Kingdom.
Article 5.6
62
Ukraine.
Article 5.6
63
America.
Article II(m)(i)
64
Uzbekistan.
Article 5.7
65
Vietnam.
Article 5.7
66
Yemen.
Article 5.7
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Notification of choice of optional provisions.
For the purposes of Article 13.7 of the Convention, the Islamic Republic of Pakistan opts, in accordance with Article 13.1, to apply paragraph 2 (Option A).
Notification of existing provisions in the conventions included in the list.
For the purposes of article 13.7 of the Convention, the Islamic Republic of Pakistan considers that the following conventions contain provisions as described in article 13.5 (a). The following is the number of the article and paragraph of each of these provisions:
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Austria.
Article 5.4.
2
Azerbaijan.
Article 5.4.
3
Bahrain.
Article 5.4.
4
Bangladesh.
Article 5.3.
5
Belarus.
Article 5.4.
6
Belgium.
Article 5.3.
7
Bosnia and Herzegovina.
Article 5.4.
8
Brunei Darusalam.
Article 5.4.
9
Bulgaria.
Article 5.4.
10
Canada.
Article 5.3.
11
China.
Article 5.4.
12
Czech Republic.
Article 5.4.
13
Denmark.
Article 5.4.
14
Egypt.
Article 5.4.
15
Finland.
Article 5.4.
16
France.
Article 5.4.
17
Germany.
Article 5.3.
18
Hong Kong.
Article 5.5.
19
Hungary.
Article 5.4.
20
Indonesia.
Article 5.4.
21
Iran.
Article 5.4.
22
Ireland.
Article 5.4.
23
Italy.
Article 5.3.
24
Japan.
Article 5.4.
25
Jordan.
Article 5.4.
26
Kazakhstan.
Article 5.4.
27
Kuwait.
Article 5.6.
28
Kyrgyz Republic.
Article 5.4.
29
Lebanon.
Article 5.4.
30
Libya.
Article 4.3
31
Malaysia.
Article 5.3.
32
Malta.
Article 5.4.
33
Mauritius.
Article 5.3.
34
Morocco.
Article 5.4.
35
Nepal.
Article 5.4.
36
The Netherlands.
Article 5.5.
37
Nigeria.
Article 5.3.
38
Norway.
Article 5.4.
39
Oman.
Article 5.3.
40
Philippines.
Article 5.3.
41
Poland.
Article 5.3.
42
Portuguese Republic.
Article 5.3.
43
Qatar.
Article 5.3.
44
Republic of Korea.
Article 5.4.
45
Romania.
Article 5.4.
46
Saudi Arabia.
Article 5.4.
47
Serbia.
Article 5.4.
48
Singapore.
Article 5.4.
49
South Africa.
Article 5.4.
50
Spain.
Article 5.4.
51
Sri Lanka.
Article 5.3.
52
Sweden.
Article 5.4.
53
Switzerland.
Article 5.4.
54
Syria.
Article 5.4.
55
Tajikistan.
Article 5.4.
56
Thailand.
Article 5.3.
57
Tunisia.
Article 5.3.
58
Turkey.
Article 5.4.
59
Turkmenistan.
Article 5.4.
60
Arab Emirates.
Article 5.3.
61
United Kingdom.
Article 5.4.
62
Ukraine.
Article 5.4.
64
Uzbekistan.
Article 5.4.
65
Vietnam.
Article 5.4.
66
Yemen.
Article 5.4.
Article 14. Fragmentation of contracts.
Notification of existing provisions in the conventions included in the list.
For the purposes of article 14.4 of the Convention, the Islamic Republic of Pakistan considers that the following conventions contain provisions of those described in article 14.2 that are not subject to any reservation under article 14.3.b. The following is the number of the article and paragraph of each of these provisions:
Number of the agreement listed
Other Contracting Jurisdiction
Provision
13
Denmark.
Article 22(3)
22
Ireland.
Article 22(3)
38
Norway.
Article 22(3)
Article 16. Mutual agreement procedure.
Notification of existing provisions in the conventions included in the list.
For the purposes of article 16.6 (a) of the Convention, the Islamic Republic of Pakistan considers that the following conventions contain provisions as described in article 16.4 (a) (i). The following is the number of the article and paragraph of each of these provisions:
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Austria.
Article 26(1), first sentence.
2
Azerbaijan.
Article 25(1), first sentence.
3
Bahrain.
Article 24(1), first sentence.
4
Bangladesh.
Article 25(1), first sentence.
5
Belarus.
Article 24(1), first sentence.
6
Belgium.
Article 25(1), first sentence.
7
Bosnia and Herzegovina.
Article 25(1), first sentence.
8
Brunei Darusalam.
Article 25(1), first sentence.
9
Bulgaria.
Article 26(1), first sentence.
10
Canada.
Article XXIV.1, first sentence.
11
China.
Article 26(1), first sentence.
12
Czech Republic.
Article 24(1), first sentence.
13
Denmark.
Article 26(1), first sentence.
14
Egypt.
Article 25(1), first sentence.
15
Finland.
Article 24(1), first sentence.
16
France.
Article 26(1), first sentence.
17
Germany.
Article 24(1), first sentence.
18
Hong Kong.
Article 25(1), first sentence.
19
Hungary.
Article 26(1), first sentence.
20
Indonesia.
Article 26(1), first sentence.
21
Iran.
Article 24(1), first sentence.
22
Ireland.
Article 25(1), first sentence.
23
Italy.
Article 25(1), first sentence.
24
Japan.
Article 25(1), first sentence.
25
Jordan.
Article 24(1), first sentence.
26
Kazakhstan.
Article 25(1), first sentence.
27
Kuwait.
Article 25(1), first sentence.
28
Kyrgyz Republic.
Article 24(1), first sentence.
29
Lebanon.
Article 24(1), first sentence.
30
Libya.
Article 22.1.
31
Malaysia.
Article 26(1), first sentence.
32
Malta.
Article 24.1.
33
Mauritius.
Article 25(1), first sentence.
34
Morocco.
Article 25(1), first sentence.
35
Nepal.
Article 24(1), first sentence.
36
The Netherlands.
Article 24(1), first sentence.
37
Nigeria.
Article 25.1.
38
Norway.
Article 26(1), first sentence.
39
Oman.
Article 26(1), first sentence.
40
Philippines.
Article 25(1), first sentence.
41
Poland.
Article 24.1.
42
Portuguese Republic.
Article 25(1), first sentence.
43
Qatar.
Article 24(1), first sentence.
44
Republic of Korea.
Article 25(1), first sentence.
45
Romania.
Article 26(1), first sentence.
46
Saudi Arabia.
Article 25(1), first sentence.
47
Serbia.
Article 25(1), first sentence.
48
Singapore.
Article 25(1), first sentence.
49
South Africa.
Article 24(1), first sentence.
50
Spain.
Article 24(1), first sentence.
51
Sri Lanka.
Article 25(1), first sentence.
52
Sweden.
Article 25(1), first sentence.
53
Switzerland.
Article 24(1), first sentence.
54
Syria.
Article 24(1), first sentence.
55
Tajikistan.
Article 24(1), first sentence.
56
Thailand.
Article 24(1), first sentence.
57
Tunisia.
Article 24(1), first sentence.
58
Turkey.
Article 25.1.
59
Turkmenistan.
Article 25(1), first sentence.
60
Arab Emirates.
Article 26(1), first sentence.
61
United Kingdom.
Article 25.1.
62
Ukraine.
Article 24(1), first sentence.
63
America.
Article 16(2)
64
Uzbekistan.
Article 24(1), first sentence.
65
Vietnam.
Article 26(1), first sentence.
66
Yemen.
Article 26(1), first sentence.
For the purposes of article 16.6(b)(i), the Islamic Republic of Pakistan considers that the following conventions contain a provision whereby the cases to which the first sentence of article 16.1 applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax agreement covered. The following is the number of the article and paragraph of each of these provisions:
Number of the agreement listed
Other Contracting Jurisdiction
Provision
3
Bahrain.
Article 24(1), second sentence.
10
Canada.
Article XXIV.1, second sentence.
14
Egypt.
Article 25(1), second sentence.
16
France.
Article 26(1), second sentence.
17
Germany.
Article 24(1), second sentence.
20
Indonesia.
Article 26(1), second sentence.
21
Iran.
Article 24(1), second sentence.
25
Jordan.
Article 24(1), second sentence.
31
Malaysia.
Article 26(1), second sentence.
35
Nepal.
Article 24(1), second sentence.
39
Oman.
Article 26(1), second sentence.
40
Philippines.
Article 25(1), second sentence.
43
Qatar.
Article 24(1), second sentence.
45
Romania.
Article 26(1), second sentence.
49
South Africa.
Article 24(1), second sentence.
56
Thailand.
Article 24(1), second sentence.
For the purposes of article 16.6(b)(ii) of the Convention, the Islamic Republic of Pakistan considers that the following conventions contain a provision whereby the cases to which the first sentence of article 16.1 applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the included tax agreement. The following is the number of the article and paragraph of each of these provisions:
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Austria.
Article 26(1), second sentence.
2
Azerbaijan.
Article 25(1), second sentence.
4
Bangladesh.
Article 25(1), second sentence.
5
Belarus.
Article 24(1), second sentence.
6
Belgium.
Article 25(1), second sentence.
7
Bosnia and Herzegovina.
Article 25(1), second sentence.
8
Brunei Darusalam.
Article 25(1), second sentence.
9
Bulgaria.
Article 26(1), second sentence.
11
China.
Article 26(1), second sentence.
12
Czech Republic.
Article 24(1), second sentence.
13
Denmark.
Article 26(1), second sentence.
15
Finland.
Article 24(1), second sentence.
18
Hong Kong.
Article 25(1), second sentence.
19
Hungary.
Article 26(1), second sentence.
22
Ireland.
Article 25(1), second sentence.
23
Italy.
Article 25(1), second sentence.
24
Japan.
Article 25(1), second sentence.
26
Kazakhstan.
Article 25(1), second sentence.
27
Kuwait.
Article 25(1), second sentence.
28
Kyrgyz Republic.
Article 24(1), second sentence.
29
Lebanon.
Article 24(1), second sentence.
33
Mauritius.
Article 25(1), second sentence.
34
Morocco.
Article 25(1), second sentence.
36
The Netherlands.
Article 24(1), second sentence.
38
Norway.
Article 26(1), second sentence.
42
Portugal.
Article 25(1), second sentence.
44
Republic of Korea.
Article 25(1), second sentence.
46
Saudi Arabia.
Article 25(1), second sentence.
47
Serbia.
Article 25(1), second sentence.
48
Singapore.
Article 25(1), second sentence.
50
Spain.
Article 24(1), second sentence.
51
Sri Lanka.
Article 25(1), second sentence.
52
Sweden.
Article 25(1), second sentence.
53
Switzerland.
Article 24(1), second sentence.
54
Syria.
Article 24(1), second sentence.
55
Tajikistan.
Article 24(1), second sentence.
57
Tunisia.
Article 24(1), second sentence.
59
Turkmenistan.
Article 25(1), second sentence.
60
Arab Emirates.
Article 26(1), second sentence.
62
Ukraine.
Article 24(1), second sentence.
64
Uzbekistan.
Article 24(1), second sentence.
65
Vietnam.
Article 26(1), second sentence.
66
Yemen.
Article 26(1), second sentence.
Notification of listed conventions that do not contain certain provisions.
For the purposes of article 16.6(c)(ii) of the Convention, the Islamic Republic of Pakistan considers that the following conventions do not contain provisions as described in article 16.4(b)(ii):
Number of the agreement listed
Other Contracting Jurisdiction
6
Belgium.
10
Canada.
13
Denmark.
23
Italy.
30
Libya.
31
Malaysia.
32
Malta.
37
Nigeria.
40
Philippines.
41
Poland.
48
Singapore.
51
Sri Lanka.
53
Switzerland.
57
Tunisia.
58
Turkey.
61
United Kingdom.
63
America.
For the purposes of article 16.6(d)(i) of the Convention, the Islamic Republic of Pakistan considers that the following conventions do not contain provisions of those described in article 16.4(c)(i):
Number of the agreement listed
Other Contracting Jurisdiction
26
Kazakhstan.
65
Vietnam.
For the purposes of article 16.6(d)(ii) of the Convention, the Islamic Republic of Pakistan considers that the following conventions do not contain provisions as described in article 16.4(c)(ii):
Number of the agreement listed
Other Contracting Jurisdiction
6
Belgium.
10
Canada.
23
Italy.
26
Kazakhstan.
31
Malaysia.
32
Malta.
37
Nigeria.
39
Oman.
58
Turkey.
61
United Kingdom.
62
Ukraine.
63
America.
Article 17. Correlative adjustments.
Notification of existing provisions in the conventions included in the list.
For the purposes of Article 17.4 of the Convention, the Islamic Republic of Pakistan considers that the following conventions contain provisions as described in Article 17.2 below:
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Austria.
Article 9.2
2
Azerbaijan.
Article 9.2
7
Bosnia and Herzegovina.
Article 9.2
8
Brunei Darusalam.
Article 9.2
9
Bulgaria.
Article 9.2
11
China.
Article 9.2
13
Denmark.
Article 9.2
14
Egypt.
Article 8(2)
15
Finland.
Article 9.2
18
Hong Kong.
Article 9.2
19
Hungary.
Article 9.2
20
Indonesia.
Article 9.2
21
Iran.
Article 9.2
22
Ireland.
Article 9.2
24
Japan.
Article 9.2
27
Kuwait.
Article 9.2
28
Kyrgyz Republic.
Article 9.2
29
Lebanon.
Article 9.2
33
Mauritius.
Article 9.2
34
Morocco.
Article 9.2
35
Nepal.
Article 9.2
36
The Netherlands.
Article 9.2
37
Nigeria.
Article 9.2
39
Oman.
Article 9.2
40
Philippines.
Article 9.2
42
Portugal.
Article 9.2
45
Romania.
Article 9.2
46
Saudi Arabia.
Article 9.2
47
Serbia.
Article 9.2
50
Spain.
Article 9.2
51
Sri Lanka.
Article 9.2
52
Sweden.
Article 9.2
54
Syria.
Article 9.2
55
Tajikistan.
Article 9.2
56
Thailand.
Article 9.2
57
Tunisia.
Article 9.2
58
Turkey.
Article 9.2
59
Turkmenistan.
Article 9.2
60
Arab Emirates.
Article 9.2
61
United Kingdom.
Article 23(5)
62
Ukraine.
Article 9.2
64
Uzbekistan.
Article 9.2
65
Vietnam.
Article 9.2
66
Yemen.
Article 9.2
Article 35. Date of effect.
Notification of choice of optional provisions.
Pursuant to Article 35(2) of the Convention and solely for the purposes of applying Articles 35(1)(a) and 35(5)(a), the Islamic Republic of Pakistan elects to replace ‘tax year’ with ‘civil year’.
Panama
Reservations and notifications made by the Republic of Panama at the time of deposit of the instrument of ratification, in accordance with articles 28.5 and 29.1 of the Convention
Article 2. Interpretation of terms.
Notification. Conventions covered by the Multilateral Convention.
For the purposes of article 2.1(a)(ii) of the Convention, the Republic of Panama wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/amending instrument
Date of signature
Date of entry into force
1
Agreement between the Republic of Panama and Barbados to prevent double taxation and to prevent tax evasion in respect of income tax.
Barbados.
Original.
21-06 2010
18-02-2011
2
Agreement between the Republic of Panama and the Czech Republic to prevent double taxation and to prevent tax evasion in the area of income taxes.
Czech Republic.
Original.
04-07-2012
25-02-2013
3
Agreement between the Government of the Republic of Panama and the Government of the French Republic to prevent double taxation and to prevent tax evasion in respect of income taxes.
France.
Original.
30-06-2011
01-02-2012
4
Agreement between the Republic of Panama and Ireland to prevent double taxation and to prevent tax evasion of income and capital gains.
Ireland.
Original.
22-11-2011
19-12-2012
5
Agreement between the Republic of Panama and the State of Israel to prevent double taxation and prevent tax evasion in the area of income taxes.
Israel.
Original.
08-11-2012
30-06-2014
6
Agreement between the Government of the Republic of Panama and the Government of the Italian Republic to prevent double taxation of income taxes and to prevent tax evasion.
Italy.
Original.
30-12-2010
01-06-2017
7
Agreement between the Government of the Republic of Panama and the Government of the Republic of Korea to prevent double taxation and to prevent tax evasion in respect of income taxes.
Korea.
Original.
20-10-2010
01-04-2012
8
Agreement between the Republic of Panama and the Grand Duchy of Luxembourg to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Luxembourg.
Original.
07-10-2010
01-11-2011
9
Agreement between the Government of the Republic of Panama and the Government of the United Mexican States to prevent double taxation and to prevent tax evasion in the area of income taxes.
Mexico.
Original.
23-02-2010
30-12-2010
10
Agreement between the Republic of Panama and the Kingdom of the Netherlands to prevent double taxation and to prevent tax evasion in the area of income taxes.
The Netherlands.
Original.
06-10-2010
01-12-2011
11
Agreement between the Republic of Panama and the Portuguese Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Portugal.
Original.
27-08-2010
10-06-2012
12
Agreement between the Government of the Republic of Panama and the Government of the State of Qatar to prevent double taxation and to prevent tax evasion in respect of income taxes.
Qatar.
Original.
23-09-2010
06-05-2011
13
Agreement between the Government of the Republic of Panama and the Government of the Republic of Singapore to prevent double taxation and prevent tax evasion in respect of income taxes.
Singapore.
Original.
18-10-2010
19-12-2011
14
Agreement between the Republic of Panama and the Kingdom of Spain to prevent double taxation of income and property taxes and to prevent tax evasion.
Spain.
Original.
07-10-2010
25-07-2011
15
Agreement between the Government of the Republic of Panama and the Government of the United Arab Emirates to prevent double taxation and to prevent tax evasion in the area of income taxes.
United Arab Emirates.
Original.
13-10-2012
23-10-2013
16
Agreement between the Republic of Panama and the United Kingdom of Great Britain and Northern Ireland to prevent double taxation and tax evasion in respect of income taxes and capital gains.
United Kingdom.
Original.
29-07-2013
13-12-2013
17
Agreement between the Government of the Republic of Panama and the Government of the Socialist Republic of Vietnam to prevent double taxation and to prevent tax evasion in respect of income taxes.
Vietnam.
Original.
30-08-2016
14-02-2017
Article 3. Transparent entities.
Reservation.
Under article 3.5 (a) of the Convention, the Republic of Panama reserves the right not to apply any of the provisions of article 3 to its Covered Tax Agreements by the Convention.
Article 4. Entities with double residence.
Reservation.
Under article 4.3 (a) of the Convention, the Republic of Panama reserves the right not to apply any of the provisions of article 4 to its Covered Tax Agreements by the Convention.
Article 5. Application of methods to eliminate double taxation.
Reservation.
Under article 5.8 of the Convention, the Republic of Panama reserves the right not to apply any of the provisions of article 5 in respect of its Covered Tax Agreements by the Convention.
Article 6. Purpose of the Covered Tax Agreements.
Notification of choice of optional provisions.
For the purposes of article 6.6 of the Convention, the Republic of Panama opts to apply article 6.3).
Notification of the text of the Preamble existing in the conventions included in the list.
For the purposes of article 6.5 of the Convention, the Republic of Panama considers that the following conventions do not fall within the scope of a reservation made under article 6.4 and contain in the Preamble the wording referred to in article 6.2. The text of the relevant paragraph is reproduced below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
1
Barbados.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
2
Czech Republic.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
3
France.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
4
Ireland.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains,"
5
Israel.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
6
Italy.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income tax,'
7
Korea.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
8
Luxembourg.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,'
9
Mexico.
‘Wishing to conclude this Convention to prevent double taxation and to prevent tax evasion in respect of income taxes,’
10
The Netherlands.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
11
Portugal.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
12
Qatar.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
13
Singapore.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
14
Spain.
'Wishing to conclude a convention to prevent double taxation of income and property taxes and to prevent tax evasion,'
15
United Arab Emirates.
"Wishing to promote their mutual economic relations through the conclusion of an agreement between them to avoid double taxation and prevent tax evasion in the area of income taxes",
16
United Kingdom.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains,"
17
Vietnam.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
Notification of conventions included in the list that do not contain the text of the Preamble agreed upon in the Convention.
For the purposes of article 6.6 of the Convention, the Republic of Panama considers that the following conventions do not contain in their Preamble a reference to its desire to develop its economic relations or to strengthen cooperation in tax matters.
Number of the agreement listed
Other Contracting Jurisdiction
1
Barbados.
2
Czech Republic.
3
France.
4
Ireland.
5
Israel.
6
Italy.
7
Korea.
8
Luxembourg.
9
Mexico.
10
The Netherlands.
11
Portugal.
12
Qatar.
13
Singapore.
14
Spain.
15
United Arab Emirates.
16
United Kingdom.
17
Vietnam.
Article 7. Measures to prevent the abuse of conventions.
Notification of existing provisions in the conventions included in the list.
For the purposes of article 7.17 (a) of the Convention, the Republic of Panama considers that the following conventions are not subject to any reservation under article 7.15 (b) and contain provisions of those described in article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
2
Czech Republic.
Article 26(2)
3
France.
Articles 10.8, 11.8, 12.7, 20.4 and 25.1
5
Israel.
Articles 10.8, 11.8, 12.7, 13.9, 21.5 and 26.1
6
Italy.
Articles 10.6, 11.8, 12.7, 21.4 and 28.1
7
Korea.
Article 27(1)
11
Portugal.
Article 27(3)
14
Spain.
Protocol VIII C
16
United Kingdom.
Articles 10.10, 11.9, 12.7 and 20.4
Article 8. Transactions with dividends.
Reservation.
Under article 8.3 (a) of the Convention, the Republic of Panama reserves the right not to apply any of the provisions of article 8 to its Covered Tax Agreements by the Convention.
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Reservation.
For the purposes of article 9.6 (a) of the Convention, the Republic of Panama reserves the right not to apply article 9.1 to its Covered Tax Agreements by the Convention.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservation.
Under article 10.5 (a) of the Convention, the Republic of Panama reserves the right not to apply any of the provisions of article 10 to its Covered Tax Agreements by the Convention.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Under article 11(3)(a) of the Convention, the Republic of Panama reserves the right not to apply any of the provisions of article 11 to its Covered Tax Agreements by the Convention.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Reservation.
Under article 12.4 of the Convention, the Republic of Panama reserves the right not to apply any of the provisions of article 12 to its Covered Tax Agreements by the Convention.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Reservation.
Under article 13.6 (a) of the Convention, the Republic of Panama reserves the right not to apply any of the provisions of article 13 to its Covered Tax Agreements by the Convention.
Article 14. Fragmentation of contracts.
Reservation.
Under article 14(3)(a) of the Convention, the Republic of Panama reserves the right not to apply any of the provisions of article 14 to its Covered Tax Agreements by the Convention.
Article 15. Definition of a person closely linked to an undertaking.
Reservation.
Under article 15.2 of the Convention, the Republic of Panama reserves the right not to apply any of the provisions of article 15 to its Covered Tax Agreements by the Convention to which the reservations described in articles 12.4, 13.6 (a) or 13.6 (c) and 14.3.a apply.
Article 16. Mutual agreement procedure.
Notification of existing provisions in the conventions included in the list.
In accordance with article 16.6 (a) of the Convention, the Republic of Panama considers that the following conventions contain provisions as described in article 16.4 (a)(i). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Barbados.
Article 24(1), first sentence.
2
Czech Republic.
Article 23(1), first sentence.
3
France.
Article 23(1), first sentence.
4
Ireland.
Article 24(1), first sentence.
5
Israel.
Article 24(1), first sentence.
6
Italy.
Article 24(1), first sentence.
7
Korea.
Article 24(1), first sentence.
8
Luxembourg.
Article 25(1), first sentence.
9
Mexico.
Article 24(1), first sentence.
10
The Netherlands.
Article 23(1), first sentence.
11
Portugal.
Article 24(1), first sentence.
12
Qatar.
Article 25(1), first sentence.
13
Singapore.
Article 24(1), first sentence.
14
Spain.
Article 25(1), first sentence.
15
United Arab Emirates.
Article 26(1), first sentence.
16
United Kingdom.
Article 23(1), first sentence.
17
Vietnam.
Article 24(1), first sentence.
For the purposes of article 16.6 (b)(ii) of the Convention, the Republic of Panama considers that the following conventions contain a provision whereby the cases to which the first sentence of article 16.1 applies must be submitted within a period of at least three years from the first notification of the action which results in an imposition not in conformity with the provisions of the tax agreement covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Barbados.
Article 24(1), second sentence.
2
Czech Republic.
Article 23(1), second sentence.
3
France.
Article 23(1), second sentence.
4
Ireland.
Article 24(1), second sentence.
5
Israel.
Article 24(1), second sentence.
6
Italy.
Article 24(1), second sentence.
7
Korea.
Article 24(1), second sentence.
8
Luxembourg.
Article 25(1), second sentence.
9
Mexico.
Article 24(1), second sentence.
10
The Netherlands.
Article 23(1), second sentence.
11
Portugal.
Article 24(1), second sentence.
12
Qatar.
Article 25(1), second sentence.
13
Singapore.
Article 24(1), second sentence.
14
Spain.
Article 25(1), second sentence.
15
United Arab Emirates.
Article 26(1), second sentence.
16
United Kingdom.
Article 23(1), second sentence.
17
Vietnam.
Article 24(1), second sentence.
Notification of listed conventions that do not contain certain provisions.
For the purposes of article 16.6(c)(i) of the Convention, the Republic of Panama considers that the following conventions do not contain provisions of those described in article 16.4(b)(i).
Number of the agreement listed
Other Contracting Jurisdiction
9
Mexico.
For the purposes of article 16.6(c)(ii) of the Convention, the Republic of Panama considers that the following conventions do not contain provisions of those described in article 16.4(b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
6
Italy.
9
Mexico.
12
Qatar.
15
United Arab Emirates.
Article 17. Correlative adjustments.
Reservation.
Under article 17(3)(a) of the Convention, the Republic of Panama reserves the right not to apply any of the provisions of article 17 to any of its tax treaties which already contain provisions described in article 17.2. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Barbados.
Article 9.2
2
Czech Republic.
Article 9.2
3
France.
Article 9.2
4
Ireland.
Article 9.2
5
Israel.
Article 9.2
7
Korea.
Article 9.2
8
Luxembourg.
Article 9.2
9
Mexico.
Article 9.2
11
Portugal.
Article 9.2
13
Singapore.
Article 9.2
14
Spain.
Article 9.2
15
United Arab Emirates.
Article 10(2)
16
United Kingdom.
Article 9.2
17
Vietnam.
Article 9.2
Article 35. Date of effect.
Reservation.
Under Article 35.6 of the Convention, the Republic of Panama reserves the right not to apply any of the provisions of article 35.4 to any of its Covered Tax Agreements.
Poland
Reservations and notifications made by the Republic of Poland and confirmed at the time of deposit of the instrument of ratification in accordance with Articles 28.6 and 29.3 of the Convention
Article 2. Interpretation of terms.
Notifications. Agreements covered by the Convention.
In accordance with Article 2(1)(a)(ii) of the Convention, the Republic of Poland wishes the following agreements to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/ Instrument amending
Date of signature
Date of entry into force
1
Agreement between the Government of the Republic of Poland and the Government of the Republic of Albania to prevent double taxation on income and property taxes
Albania.
Original.
05.03.1993
27.06.1994
2
Convention between the Republic of Poland and the Kingdom of Saudi Arabia to prevent double taxation and prevent tax evasion in respect of income taxes
Saudi Arabia.
Original.
22.02.2011
01.06.2012
3
Convention between the Government of the Republic of Poland and the Government of the Republic of Armenia to prevent double taxation and to prevent tax evasion in respect of income and property taxes
Armenia.
Original.
14.07.1999
27.02.2005
4
Agreement between the Republic of Poland and Australia to prevent double taxation and prevent tax evasion in respect of income taxes
Australia.
Original.
07.05.1991
04.03.1992
5
Agreement between the Republic of Poland and the Republic of Austria to prevent double taxation of income and property taxes
Austria.
Original.
13.01.2004
01.04.2005
Instrument amending (a).
04.02.2008
10.10.2008
6
Convention between the Republic of Poland and the Republic of Azerbaijan to prevent double taxation and to prevent tax evasion in respect of income and property taxes
Azerbaijan.
Original.
26.08.1997
20.01.2005
7
Convention between the Government of the Republic of Poland and the Government of the People's Republic of Bangladesh to prevent double taxation and to prevent tax evasion in respect of income taxes
Bangladesh.
Original.
08.07.1997
28.01.1999
8
Convention between the Republic of Poland and the Kingdom of Belgium to prevent double taxation and to prevent tax evasion and evasion in respect of income and property taxes
Belgium.
Original.
20.08.2001
29.04.2004
Instrument amending (a).
14.04.2014
N. p.
9
Agreement between the Government of the Republic of Poland and the Government of the Republic of Belarus to prevent double taxation of income and property taxes
Belarus.
Original.
18.11.1992
31.07.1993
10
Convention between the Republic of Poland and Bosnia and Herzegovina on the prevention of double taxation and tax evasion in respect of income and property taxes
Bosnia and Herzegovina.
Original.
04.06.2014
07.03.2016
11
Agreement between the Republic of Poland and the Republic of Bulgaria to prevent double taxation on income and property taxes
Bulgaria.
Original.
11.04.1994
10.05.1995
12
Convention between the Government of the Republic of Poland and the Government of the Republic of Chile to prevent double taxation and to prevent tax evasion in respect of income and property taxes
Chile.
Original.
10.03.2000
30.12.2003
13
Agreement between the Government of the People's Republic of Poland and the Government of the People's Republic of China to prevent double taxation and prevent tax evasion in respect of income taxes
China.
Original.
07.06.1988
07.01.1989
14
Agreement between the Republic of Poland and the Republic of Croatia to prevent double taxation of income and property taxes
Croatia.
Original.
19.10.1994
11.02.1996
15
Agreement between the Government of the Republic of Poland and the Government of the Republic of Cyprus to prevent double taxation on income and property taxes
Cyprus.
Original.
04.06.1992
07.07.1993
Instrument amending (a).
22.03.2012
09.11.2012
16
Agreement between the Republic of Poland and the Czech Republic to prevent double taxation and prevent tax evasion in the area of income taxes
Czech Republic.
Original.
13.09.2011
11.06.2012
17
Convention between the Republic of Poland and the Kingdom of Denmark on the prevention of double taxation and the prevention of tax evasion in respect of income and property taxes
Denmark.
Original.
06.12.2001
31.12.2002
Instrument amending (a).
07.12.2009
25.11.2010
18
Agreement between the Government of the Republic of Poland and the Government of the Arab Republic of Egypt to prevent double taxation and to prevent tax evasion in respect of income and property taxes
Egypt.
Original.
24.06.1996
16.07.2001
19
Agreement between the Republic of Poland and the Republic of Estonia to prevent double taxation and to prevent tax evasion in respect of income and property taxes
Estonia.
Original.
09.05.1994
09.12.1994
20
Convention between the Republic of Poland and the Federal Democratic Republic of Ethiopia on the prevention of double taxation and the prevention of tax evasion in respect of income taxes
Ethiopia.
Original.
13.07.2015
N. p.
21
Agreement between the Government of the Republic of Poland and the Government of the Republic of the Philippines to prevent double taxation and to prevent tax evasion in respect of income taxes
Philippines.
Original.
09.09.1992
07.04.1997
22
Convention between the Republic of Poland and the Republic of Finland on the prevention of double taxation and the prevention of tax evasion in the area of income taxes
Finland.
Original.
08.06.2009
11.03.2010
23
Agreement between the Government of the Republic of Poland and the Government of the French Republic to prevent double taxation of income and property taxes
France.
Original.
20.06.1975
12.09.1976
24
Agreement between the Government of the Republic of Poland and the Government of the Hellenic Republic to prevent double taxation of income and property taxes
Greece.
Original.
20.11.1987
28.09.1991
25
Agreement between the Government of the People's Republic of Poland and the Government of the Kingdom of Spain to prevent double taxation of income and property taxes
Spain.
Original.
15.11.1979
06.05.1982
26
Convention between the Republic of Poland and the Kingdom of the Netherlands to prevent double taxation and prevent tax evasion in respect of income and property taxes
The Netherlands.
Original.
13.02.2002
18.03.2003
27
Agreement between the Government of the People's Republic of Poland and the Government of the Republic of India to prevent double taxation and to prevent tax evasion in respect of income taxes
India.
Original.
21.06.1989
26.10.1989
Instrument amending (a).
29.01.2013
01.06.2014
28
Agreement between the Government of the Republic of Poland and the Government of the Republic of Indonesia to prevent double taxation and to prevent tax evasion in respect of income taxes
Indonesia.
Original.
06.10.1992
25.08.1993
29
Agreement between the Government of the Republic of Poland and the Government of the Islamic Republic of Iran to prevent double taxation of income taxes
Iran.
Original.
02.10.1998
01.12.2006
Instrument amending (a).
15.12.2004
01.12.2006
30
Agreement between the Government of the Republic of Poland and the Government of Ireland to prevent double taxation and to prevent tax evasion in respect of income taxes
Ireland.
Original.
13.11.1995
22.12.1995
31
Agreement between the Government of the Republic of Poland and the Government of the Republic of Iceland to prevent double taxation and to prevent tax evasion in respect of income and property taxes
Iceland.
Original.
19.06.1998
20.06.1999
Instrument amending (a).
16.05.2012
23.08.2013
32
Agreement between the Government of the Republic of Poland and the Government of the State of Israel to prevent double taxation and to prevent tax evasion of income taxes
Israel.
Original.
22.05.1991
30.12.1991
33
Convention between the People's Republic of Poland and Japan to Prevent Double Taxation of Income Tax
Japan.
Original.
20.02.1980
23.12.1982
34
Agreement between the Government of the Republic of Poland and the Government of the Hashemite Kingdom of Jordan to prevent double taxation and prevent tax evasion in respect of income taxes
Jordan.
Original.
04.10.1997
22.04.1999
35
Convention between the Republic of Poland and Canada to Prevent Double Taxation and Tax Evasion in the Field of Income Tax
Canada.
Original.
14.05.2012
30.10.2013
36
Agreement between the Government of the Republic of Poland and the Government of the State of Qatar to prevent double taxation and to prevent tax evasion in respect of income taxes
Qatar.
Original.
18.11.2008
28.12.2009
37
Convention between the Government of the Republic of Poland and the Government of the Republic of Kazakhstan to prevent double taxation and to prevent tax evasion in respect of income and property taxes
Kazakhstan.
Original.
21.09.1994
13.05.1995
38
Agreement between the Government of the Republic of Poland and the Government of the Kyrgyz Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes
Kyrgyzstan.
Original.
19.11.1998
22.06.2004
39
Convention between the Government of the Republic of Poland and the Government of the Republic of Korea to prevent double taxation and prevent tax evasion in respect of income taxes
Korea.
Original.
21.06.1991
21.02.1992
Instrument amending (a).
22.10.2013
15.10.2016
40
Agreement between the Republic of Poland and the State of Kuwait to prevent double taxation and to prevent tax evasion in respect of income and property taxes
Kuwait.
Original.
16.11.1996
25.04.2000
41
Convention between the Republic of Poland and the Lebanese Republic on the prevention of double taxation and the prevention of tax evasion in the field of income and property taxes
Lebanon.
Original.
26.07.1999
07.11.2003
42
Agreement between the Government of the Republic of Poland and the Government of the Republic of Lithuania to prevent double taxation and to prevent tax evasion in respect of income and property taxes
Lithuania.
Original.
20.01.1994
19.07.1994
43
Convention between the Republic of Poland and the Grand Duchy of Luxembourg on the avoidance of double taxation on income and property taxes
Luxembourg.
Original.
14.06.1995
31.07.1996
Instrument amending (a).
07.06.2012
25.07.2013
44
Convention between the Republic of Poland and the Republic of Latvia to prevent double taxation and prevent tax evasion in respect of income and property taxes
Latvia.
Original.
17.11.1993
30.11.1994
45
Agreement between the Government of the Republic of Poland and the Government of Macedonia to prevent double taxation of income and property taxes
Macedonia.
Original.
28.11.1996
17.12.1999
46
Agreement between the Government of the Republic of Poland and the Government of Malaysia to prevent double taxation and prevent tax evasion in respect of income taxes
Malaysia.
Original.
08.07.2013
N. p.
47
Agreement between the Government of the Republic of Poland and the Government of Malta to prevent double taxation and to prevent tax evasion in respect of income taxes
Malta.
Original.
07.01.1994
24.11.1994
Instrument amending (a).
06.04.2011
22.11.2011
48
Convention between the Government of the Republic of Poland and the Government of the Kingdom of Morocco on the prevention of double taxation and tax evasion in the area of income and property taxes
Morocco.
Original.
24.10.1994
23.08.1996
49
Agreement between the Government of the Republic of Poland and the Government of the United Mexican States to prevent double taxation and prevent tax evasion in respect of income taxes
Mexico.
Original.
30.11.1998
06.09.2002
50
Convention between the Republic of Poland and the Republic of Moldova to prevent double taxation and to prevent tax evasion in respect of income and property taxes
Moldova.
Original.
16.11.1994
27.10.1995
51
Convention between the Government of the Republic of Poland and the Government of Mongolia on the prevention of double taxation and tax evasion in respect of income and property taxes
Mongolia.
Original.
18.04.1997
21.07.2001
52
Convention between the Republic of Poland and the Kingdom of Norway on the prevention of double taxation and the prevention of tax evasion in respect of income taxes
Norway.
Original.
09.09.2009
25.05.2010
Instrument amending (a).
05.07.2012
02.04.2013
53
Agreement between the Republic of Poland and New Zealand to prevent double taxation and prevent tax evasion in respect of income taxes
New Zealand.
Original.
21.04.2005
16.08.2006
54
Convention between the People ' s Republic of Poland and the Islamic Republic of Pakistan to Prevent Double Taxation of Income Tax
Pakistan.
Original.
25.10.1974
24.11.1975
55
Convention between the Republic of Poland and the Portuguese Republic on the avoidance of double taxation and the prevention of tax evasion in the field of income taxes
Portugal.
Original.
09.05.1995
04.02.1998
56
Agreement between the Government of the Republic of Poland and the Government of the Republic of South Africa to prevent double taxation of income taxes
South Africa.
Original.
10.11.1993
05.12.1995
57
Convention between the Government of the Republic of Poland and the Government of the Russian Federation to Prevent Double Taxation of Income and Property Taxes
Russia.
Original.
22.05.1992
22.02.1993
58
Convention between the Government of the Republic of Poland and the Government of Romania to prevent double taxation and to prevent tax evasion in respect of income and property taxes
Romania.
Original.
23.06.1994
15.09.1995
59
Agreement between the Government of the Republic of Poland and the Federal Government of the Federal Republic of Yugoslavia to prevent double taxation of income and property taxes
Federal Republic of Yugoslavia (Serbia).
Original.
12.06.1997
17.06.1998
60
Agreement between the Government of the Republic of Poland and the Government of the Republic of Singapore to prevent double taxation and prevent tax evasion in respect of income taxes
Singapore.
Original.
04.11.2012
06.02.2014
61
Agreement between the Republic of Poland and the Slovak Republic to prevent double taxation on income and property taxes
Slovak Republic.
Original.
18.08.1994
21.12.1995
Instrument amending (a).
01.08.2013
01.08.2014
62
Convention between the Republic of Poland and the Republic of Slovenia on the avoidance of double taxation on income and property taxes
Slovenia.
Original.
28.06.1996
10.03.1998
63
Agreement between the Government of the Republic of Poland and the Government of the Democratic Socialist Republic of Sri Lanka to prevent double taxation and to prevent tax evasion of income taxes
Sri Lanka.
Original.
06.10.2015
N. p.
64
Convention between the Government of the Republic of Poland and the Government of the Syrian Arab Republic to Prevent Double Taxation and Tax Evasion on Income Tax
Syria.
Original.
15.08.2001
23.12.2003
65
Convention between the Republic of Poland and the Swiss Confederation on the prevention of double taxation of income and property taxes
Swiss Confederation.
Original.
02.09.1991
25.09.1992
Instrument amending (a).
20.04.2010
17.10.2011
66
Agreement between the Government of the Republic of Poland and the Government of the Kingdom of Sweden to prevent double taxation and to prevent tax evasion in respect of income taxes
Sweden.
Original.
19.11.2004
15.10.2005
67
Agreement between the Republic of Poland and the Republic of Tajikistan to prevent double taxation and to prevent tax evasion in respect of income and property taxes
Tajikistan.
Original.
27.05.2003
24.06.2004
68
Convention between the Government of the People's Republic of Poland and the Government of the Kingdom of Thailand to Prevent Double Taxation of Income and Property Taxes
Thailand.
Original.
08.12.1978
13.05.1983
69
Convention between the Government of the Republic of Poland and the Government of the Republic of Tunisia to Prevent Double Taxation of Income Tax
Tunisia.
Original.
29.03.1993
15.11.1993
70
Agreement between the Government of the Republic of Poland and the Government of the Republic of Turkey to prevent double taxation on income and property taxes
Turkey.
Original.
03.11.1993
01.10.1996
71
Convention between the Government of the Republic of Poland and the Government of Ukraine to prevent double taxation and prevent tax evasion in respect of income and property taxes
Ukraine.
Original.
12.01.1993
11.03.1994
72
Convention between the Government of the Republic of Poland and the Government of the Republic of Uzbekistan on the prevention of double taxation and tax evasion in respect of income and property taxes
Uzbekistan.
Original.
11.01.1995
29.04.1995
73
Convention between the Republic of Poland and the Republic of Hungary to prevent double taxation and to prevent tax evasion in respect of income and property taxes
Hungary.
Original.
23.09.1992
10.09.1995
Instrument amending (a).
27.06.2000
01.05.2002
74
Convention between the Republic of Poland and the United Kingdom of Great Britain and Northern Ireland to Prevent Double Taxation and Tax Evasion in Income Tax and Capital Gains
United Kingdom.
Original.
20.07.2006
27.12.2006
75
Agreement between the Government of the Republic of Poland and the Government of the Socialist Republic of Vietnam to prevent double taxation and prevent tax evasion in respect of income taxes
Vietnam.
Original.
31.08.1994
20.01.1995
76
Agreement between the Government of the People's Republic of Poland and the Government of the Republic of Italy to prevent double taxation of income taxes and to prevent tax evasion
Italy.
Original.
21.06.1985
26.09.1989
77
Agreement between the Government of the Republic of Poland and the Government of the Republic of Zimbabwe to prevent double taxation on income, property and capital gains taxes
Zimbabwe.
Original.
09.07.1993
28.11.1994
78
Agreement between the Government of the Republic of Poland and the Government of the United Arab Emirates to prevent double taxation and to prevent tax evasion in respect of income and property taxes
United Arab Emirates.
Original.
31.01.1993
21.04.1994
Instrument amending (a).
11.12.2013
01.05.2015
Article 3. Transparent entities.
Notification of existing provisions in the agreements included in the list.
Pursuant to Article 3(6) of the Convention, the Republic of Poland considers that the following agreement contains any of the provisions described in Article 3(4) that are not subject to the reservations described in Article 3(5)(c) to (e). The number of the article and the paragraph of each provision is indicated below.
Number of agreement in the list
Other Contracting Jurisdiction
Provision
49
Mexico.
Protocol (1)
Article 4. Entities with double residence.
Notification of existing provisions in the agreements included in the list.
Pursuant to Article 4(4) of the Convention, the Republic of Poland considers that the following agreements contain any of the provisions described in Article 4(2) which are not subject to the reservations described in Article 4(3)(b) to (d). The number of the article and paragraph of each of these provisions is indicated below.
Number of agreement in the list
Other Contracting Jurisdiction
Provision
1
Albania.
Article 4(3)
2
Saudi Arabia.
Article 4(3)
3
Armenia.
Article 4(3)
4
Australia.
Article 4 (4)
5
Austria.
Article 4(3)
6
Azerbaijan.
Article 4(3)
7
Bangladesh.
Article 4(3)
8
Belgium.
Article 4(3)
9
Belarus.
Article 4(3)
10
Bosnia and Herzegovina.
Article 4(3)
11
Bulgaria.
Article 4(3)
12
Chile.
Article 4(3)
13
China.
Article 4(3)
14
Croatia.
Article 4(3)
15
Cyprus.
Article 4(3)
16
Czech Republic.
Article 4(3)
17
Denmark.
Article 4(3)
18
Egypt.
Article 4(3)
19
Estonia.
Article 4(3)
20
Ethiopia.
Article 4(3)
21
Philippines.
Article 4(3)
22
Finland.
Article 4(3)
23
France.
Article 4(3)
24
Greece.
Article 4(3)
25
Spain.
Article 4(3)
26
The Netherlands.
Article 4(3)
27
India.
Article 4(3)
28
Indonesia.
Article 4(3)
29
Iran.
Article 4(3)
30
Ireland.
Article 4(3)
31
Iceland.
Article 4(3)
32
Israel.
Article 4(3)
33
Japan.
Article 4(3)
34
Jordan.
Article 4(3)
35
Canada.
Articles 4(3) and 4(4)
36
Qatar.
Article 4(3)
37
Kazakhstan.
Article 4(3)
38
Kyrgyzstan.
Article 4(3)
39
Korea.
Article 4(3)
40
Kuwait.
Article 4 (4)
41
Lebanon.
Article 4(3)
42
Lithuania.
Article 4(3)
43
Luxembourg.
Article 4(3)
44
Latvia.
Article 4(3)
45
Macedonia.
Article 4(3)
46
Malaysia.
Article 4(3)
47
Malta.
Article 4(3)
48
Morocco.
Article 4(3)
49
Mexico.
Article 4(3)
50
Moldova.
Article 4(3)
51
Mongolia.
Article 4(3)
52
Norway.
Article 4(3)
53
New Zealand.
Article 4 (4)
54
Pakistan.
Article 4(3)
55
Portugal.
Article 4(3)
56
South Africa.
Article 4(3)
57
Russia.
Article 1(3)
58
Romania.
Article 4(3)
59
Serbia.
Article 4(3)
60
Singapore.
Article 4(3)
61
Slovak Republic.
Article 4(3)
62
Slovenia.
Article 4(3)
63
Sri Lanka.
Article 4(3)
64
Syria.
Article 4(3)
65
Swiss Confederation.
Article 4(3)
66
Sweden.
Article 4(3)
67
Tajikistan.
Article 4(3)
68
Thailand.
Article 4(3)
69
Tunisia.
Article 4(3)
70
Turkey.
Article 4(3)
71
Ukraine.
Article 4(3)
72
Uzbekistan.
Article 4(3)
73
Hungary.
Article 4(3)
74
United Kingdom.
Article 4(3)
75
Vietnam.
Article 4(3)
76
Italy.
Article 4(3)
77
Zimbabwe.
Article 4(3)
78
United Arab Emirates.
Article 4(4)
Article 5. Application of methods to eliminate double taxation.
Notification of choice of optional provisions.
In accordance with Article 5(10) of the Convention, the Republic of Poland chooses to apply Option C of Article 5(1), in accordance with that Article.
Notification of existing provisions in the agreements included in the list.
Pursuant to Article 5(10)(c) of the Convention, the Republic of Poland considers that the following agreements contain any of the provisions described in Article 5(7). The number of the article and paragraph of each of these provisions is indicated below.
Number of agreement in the list
Other Contracting Jurisdiction
Provision
1
Albania
Article 24(1)(a)
5
Austria
Article 24(1)(a)
6
Azerbaijan
Article 24(1)
7
Bangladesh
Article 23(1)(a)
8
Belgium
Article 23(2)(a) [as amended by Article VI(a)]
9
Belarus
Article 23 (1)
10
Bosnia and Herzegovina
Article 22(2)(a) and (d)
11
Bulgaria
Article 24(1)
13
China
Article 23(1)(a)
14
Croatia
Article 23(1)(a)
15
Cyprus
Article 24(1)(a)
16
Czech Republic
Article 21(1)(a)
17
Denmark
Article 22(1)(a)
19
Estonia
Article 24(1)(a)
21
Philippines
Article 23(1)(a)
22
Finland
Article 21(2)(a)
23
France
Article 23(1)(a)
24
Greece
Article 24(1)
25
Spain
Article 23(1)(a) of the copy for Poland
28
Indonesia
Article 22(1)(a)
30
Ireland
Article 24(2)(a) of the English version/Article 24(1)(a) of the Polish version
31
Iceland
Article 23(1)(a)
32
Israel
Article 23(1)(a) of the English version/Article 23(2)(a) of the Polish version
33
Japan
Article 23(1)(a) of the copy for Poland/Article 23(2)(a) of the copy for Japan
34
Jordan
Article 22(1)(a)
35
Canada
Article 21(1)(a)
40
Kuwait
Article 24(3)(a)
41
Lebanon
Article 24(1)(a)
42
Lithuania
Article 25(1)(a)
43
Luxembourg
Article 24(2)(a) and (c)
44
Latvia
Article 24(1)(a)
47
Malta
Article 23(1)(a)
48
Morocco
Article 24(1)
49
Mexico
Article 23(1)(a)
51
Mongolia
Article 24(1)(a)
52
Norway
Article 22(1)(a) and (d)
53
New Zealand
Article 21(2)(a)
54
Pakistan
Article 22(1)
55
Portugal
Article 23(a)(i)
56
South Africa
Article 23(1)(a)
58
Romania
Article 25(1)(a)
59
Serbia
Article 24(1)
61
Slovak Republic
Article 24(1)(a) and (c)
62
Slovenia
Article 24(1)(a) of the Polish and English versions of the copy for Poland / Article 24(2)(a) of the Slovenian and English versions of the copy for Slovenia
65
Swiss Confederation
Article 23(1)(a)
66
Sweden
Article 22(1)(a)
68
Thailand
Article 21(1)
69
Tunisia
Article 22(1)
70
Turkey
Article 23(1)(a)
71
Ukraine
Article 24(2)(a)
73
Hungary
Article 24(1)
74
United Kingdom
Article 22(2)(a)
75
Vietnam
Article 23(1)(a)
76
Italy
Article 23(2)(a)
77
Zimbabwe
Article 24(1)(a)
Article 6. Purpose of the Covered Tax Agreements.
Notification of the text of the Preamble existing in the agreements included in the list.
Pursuant to Article 6(5) of the Convention, the Republic of Poland considers that the following agreements do not fall within the scope of a reservation made under Article 6(4) and contain in the Preamble the wording referred to in Article 6(2). The text of the relevant paragraph of the Preamble is set out below.
Number of agreement in the list
Other Contracting Jurisdiction
Preamble text
1
Albania.
Desiring to conclude an agreement to avoid double taxation on income and property taxes,
2
Saudi Arabia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
5
Austria.
Desiring to conclude an agreement to avoid double taxation on income and property taxes,
7
Bangladesh.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
8
Belgium.
Desiring to conclude a new convention for the avoidance of double taxation and the prevention of tax fraud and evasion with respect to taxes on income and capital,
Desiring to conclude a new convention to prevent double taxation and to prevent tax evasion and tax fraud in the area of income and property taxes,
10
Bosnia and Herzegovina.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
12
Chile.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
13
China.
Desiring to conclude an agreement to avoid double taxation and prevent tax evasion in the area of income taxes;
15
Cyprus.
Desiring to conclude an agreement to avoid double taxation on income and property taxes and to promote the development of their economic relations by removing tax obstacles,
16
Czech Republic.
Desiring to conclude an agreement to avoid double taxation and prevent tax evasion in the area of income taxes,
17
Denmark.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
18
Egypt.
Desiring to conclude an agreement to avoid double taxation and to prevent tax evasion in the area of income and property taxes,
20
Ethiopia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
22
Finland.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
24
Greece.
Desiring to conclude an agreement to avoid double taxation on income and property taxes
25
Spain.
<Having regard to the principles and provisions of the Final Act of the Conference on Security and Cooperation in Europe, and desiring to further develop and facilitate their mutual economic relations,> have decided to conclude a convention for the avoidance of double taxation with respect to taxes on income and capital
<The Government of Spain and the Government of the People's Republic of Poland, having regard to the principles and clauses of the Final Act of the Conference on Security and European Cooperation, desiring to continue the development and acceleration of their economic relations, have decided to conclude a convention> to avoid double taxation in respect of income and capital taxes,
<Taking into consideration the rules and the conclusions of the final Act of the Conference for Security and Co-operation in Europe and also proceeding from intent to further development and facilitating mutual economic relations, decided to> conclude an Agreement for the avoidance of double taxation with respect to taxes on income and on capital,
English translation of the Preamble (Original agreement made in Polish and Spanish)
26
The Netherlands.
Desiring to conclude a new convention to avoid double taxation and prevent tax evasion in respect of income taxes by both States
28
Indonesia.
Desiring to conclude an agreement to avoid double taxation and prevent tax evasion in the area of income taxes,
29
Iran.
Desiring to conclude an agreement to avoid double taxation on income taxes
30
Ireland.
Desiring to conclude an agreement to avoid double taxation and prevent tax evasion in the area of income taxes,
31
Iceland.
Desiring to conclude an agreement to avoid double taxation and to prevent tax evasion in the area of income and property taxes,
32
Israel.
Desiring to conclude an agreement to avoid double taxation and prevent tax evasion in the area of income taxes,
35
Canada.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
36
Qatar.
Desiring to conclude an agreement to avoid double taxation and prevent tax evasion in the area of income taxes,
39
Korea.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, and to continue the development and acceleration of their economic relations,
41
Lebanon.
<Wishing to promote and strengthen economic cooperation> by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
42
Lithuania.
Desiring to conclude an agreement to avoid double taxation and to prevent tax evasion in the area of income and property taxes,
43
Luxembourg.
Desiring to conclude a convention for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital
Translation of the Preamble into English (Original Agreement made in Polish and French)
44
Latvia.
Desiring to conclude an agreement to avoid double taxation and to prevent tax evasion in the area of income and property taxes,
45
Macedonia.
Desiring to conclude an agreement to avoid double taxation on income and property taxes,
46
Malaysia.
Desiring to conclude an agreement to avoid double taxation and prevent tax evasion in the area of income taxes,
47
Malta.
Desiring to conclude an agreement to avoid double taxation and prevent tax evasion in the area of income taxes;
48
Morocco.
Desiring to conclude a convention for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital,
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
49
Mexico.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
52
Norway.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;
53
New Zealand.
Desiring to conclude an agreement to avoid double taxation and prevent tax evasion in the area of income taxes,
55
Portugal.
<The Government of the Portuguese Republic and the Government of the Republic of Poland,> wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:>
57
Russia.
<Desiring to develop and strengthen economic, scientific, technical and cultural cooperation between the two States, and> to eliminate double taxation with respect to taxes on income and capital,
<Desiring to develop and strengthen economic, scientific, technical and cultural cooperation between the two States,> and, for the purpose of avoiding double taxation of income and property, have decided to conclude this Agreement
,
<Proceeding with the intention of developing and strengthening scientific, technical and cultural cooperation between the two States, and> with a view to eliminating double taxation on income and property taxes,
<Proceeding from intent to develop and strengthen the economic, scientific, technical and cultural co-operation between both States, and> with the view to eliminate double taxation with respect to taxes on income and on capital,
Translation of the Preamble into English (Original Agreement made in Polish and Russian)
59
Serbia.
Desiring to conclude an agreement to avoid double taxation on income and property taxes, <with a view to promoting stable conditions for the comprehensive development of economic and other cooperation between the two countries, in particular in the field of durable forms of mutual cooperation and investment,>
60
Singapore.
Desiring to conclude an agreement to avoid double taxation and prevent tax evasion in the area of income taxes,
61
Slovak Republic.
<Wishing to promote the development of their economic relations by removing tax obstacles» and having decided to conclude an agreement to avoid double taxation on income and property taxes,
62
Slovenia.
Desiring to conclude a convention to avoid double taxation on income and property taxes,
63
Sri Lanka.
Desiring to conclude an agreement to avoid double taxation and prevent tax evasion in the area of income taxes,
64
Syria.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
65
Swiss Confederation.
Desiring to conclude a convention to avoid double taxation on income and property taxes,
68
Thailand.
Desiring to conclude a convention to prevent double taxation of income taxes,
69
Tunisia.
Desiring to conclude a convention for the avoidance of double taxation with respect to taxes on income,
Desiring to conclude a convention to prevent double taxation of income taxes,
70
Turkey.
Desiring to conclude an agreement to avoid double taxation on income and property taxes
73
Hungary.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes and to continue the development and streamlining of their economic relations,
74
United Kingdom.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and capital gains;
75
Vietnam.
Desiring to conclude an agreement to avoid double taxation and prevent tax evasion in the area of income taxes,
76
Italy.
Desiring to conclude an agreement to avoid double taxation on income taxes and to prevent tax evasion
77
Zimbabwe.
Desiring to conclude an agreement to avoid double taxation on income, property and capital gains,
Article 7. Measures to prevent the abuse of the Conventions.
Declaration of acceptance of a main purpose test as an interim measure.
Pursuant to Article 7(17)(a) of the Convention, the Republic of Poland declares that, while it agrees to apply Article 7(1) individually as an interim measure, it intends to adopt, to the extent possible and by bilateral negotiation, a benefit limitation clause supplementing or replacing Article 7(1).
Notification of existing provisions in the agreements included in the list.
Pursuant to Article 7(17)(a) of the Convention, the Republic of Poland considers that the following agreements do not fall within the scope of a reservation made under Article 7(15)(b) and contain in the Preamble the wording referred to in Article 7(2). The number of the article and paragraph of each of these provisions is indicated below.
Number of agreement in the list
Other Contracting Jurisdiction
Provision
2
Saudi Arabia.
Article 27
6
Azerbaijan.
Articles 11(7) and 12(7)
10
Bosnia and Herzegovina.
Article 26(1)
12
Chile.
Articles 11(7) and 12(7)
20
Ethiopia.
Article 28
24
Greece.
Articles 11(7) and 12(7)
27
India.
Article 28A
35
Canada.
Articles 10(6), 11(8) and 12(8)
37
Kazakhstan.
Articles 11(7) and 12(6)
39
Korea.
Article 22A(1)
41
Lebanon.
Articles 11(8) and 12(7)
46
Malaysia.
Articles 10(6), 11(8), 12(7) and 13(7)
47
Malta.
Articles 10(6), 11(8) and 12(7)
49
Mexico.
Articles 11(8) and 12(7)
50
Moldova.
Articles 11(7) and 12(6)
60
Singapore.
Articles 10(8), 11(8) and 12(7)
63
Sri Lanka.
Article 27
71
Ukraine.
Articles 11(7) and 12(6)
72
Uzbekistan.
Article 12(7)
74
United Kingdom.
Articles 10(6), 11(8), 12(7) and 21(4)
78
United Arab Emirates.
Article 23A
Article 8. Transactions with dividends.
Reservation.
Pursuant to Article 8(3)(b)(i) of the Convention, the Republic of Poland reserves the right not to apply any of the provisions of Article 8 to its tax agreements covered by the Convention to the extent that the provisions described in Article 8(1) provide for a minimum period of possession. The following agreements contain provisions within the scope of this reservation.
Number of agreement in the list
Other Contracting Jurisdiction
Provision
8
Belgium.
Article 10(2)(a) (as amended by Article II(a): Article 10(2), second subparagraph (a)
15
Cyprus.
Article 10(2)(a)
17
Denmark.
Article 10(2)(a)
43
Luxembourg.
Article 10(2)(a)
47
Malta.
Article 10(2)(a)
52
Norway.
Article 10(2)(a)
55
Portugal.
Article 10(3)
60
Singapore.
Article 10(2)(a)
61
Slovak Republic.
Article 10(2)(a)
65
Swiss Confederation.
Article 10(2a)(a)
74
United Kingdom.
Article 10(2)(a)
Notification of existing provisions in the agreements included in the list.
Pursuant to Article 8(4) of the Convention, the Republic of Poland considers that the following agreements contain any of the provisions described in Article 8(1) which are not subject to any of the reservations provided for in Article 8(3)(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of agreement in the list
Other Contracting Jurisdiction
Provision
1
Albania.
Article 10(2)(a)
5
Austria.
Article 10(2)(a)
7
Bangladesh.
Article 10(2)(a)
9
Belarus.
Article 10(2)(a)
10
Bosnia and Herzegovina.
Article 10(2)(a)
12
Chile.
Article 10(2)(a)
14
Croatia.
Article 10(2)(a)
19
Estonia.
Article 10(2)(a)
21
Philippines.
Article 10(2)(a)
22
Finland.
Article 10(2)(a)
23
France.
Article 10(2)(a)
25
Spain.
Article 10(2)(a)
26
The Netherlands.
Article 10(2)(a)
28
Indonesia.
Article 10(2)(a)
30
Ireland.
Article 10(3)
31
Iceland.
Article 10(2)(a)
32
Israel.
Article 10(2)(a)
35
Canada.
Article 10(2)(a)
37
Kazakhstan.
Article 10(2)(a)
39
Korea.
Article 10(2)(a)
42
Lithuania.
Article 10(2)(a)
44
Latvia.
Article 10(2)(a)
45
Macedonia.
Article 10(2)(a)
48
Morocco.
Article 10(2)(a)
49
Mexico.
Article 10(2)(a)
50
Moldova.
Article 10(2)(a)
54
Pakistan.
Article 10(1) and (2)
56
South Africa.
Article 10(2)(a)
58
Romania.
Article 10(2)(a)
59
Serbia.
Article 10(2)(1) of the English and Serbian version/Article 10(2)(a) of the Polish version
62
Slovenia.
Article 10(2)(a)
66
Sweden.
Article 10(2)(a)
67
Tajikistan.
Article 10(2), first subparagraph
68
Thailand.
Article 10(2)
69
Tunisia.
Article 10(2), first subparagraph
70
Turkey.
Article 10(2)(a)
71
Ukraine.
Article 10(2)(a)
72
Uzbekistan.
Article 10(2)(a)
75
Vietnam.
Article 10(2)(a)
77
Zimbabwe.
Article 10(2)(a)
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Notification of choice of optional provisions.
In accordance with Article 9(8) of the Convention, the Republic of Poland chooses to apply Article 9(4).
Notification of existing provisions in the agreements included in the list.
Pursuant to Article 9(7) of the Convention, the Republic of Poland considers that the following agreements contain any of the provisions described in Article 9(1). The number of the article and paragraph of each of these provisions is indicated below.
Number of agreement in the list
Other Contracting Jurisdiction
Provision
2
Saudi Arabia.
Article 13(4)
3
Armenia.
Article 13(4)
4
Australia.
Article 13(4)
5
Austria.
Article 13(2)
6
Azerbaijan.
Article 13(2)
7
Bangladesh.
Part of Article 13(1)
8
Belgium.
Article 13(4)
10
Bosnia and Herzegovina.
Article 13(4)
14
Croatia.
Article 13(4)
17
Denmark.
Article 13(5)
18
Egypt.
Article 13(4)
19
Estonia.
Part of Article 13(1)
20
Ethiopia.
Article 14(4)
21
Philippines.
Article 13(3)
22
Finland.
Article 13(2)
23
France.
Part of Article 13(1)
25
Spain.
Part of Article 13(1)
27
India.
Article 14(4)
29
Iran.
Article 13(4)
30
Ireland.
Article 13(2)
31
Iceland.
Article 13(3)
32
Israel.
Part of Article 13(1)
35
Canada.
Article 13(4)
37
Kazakhstan.
Article 13(2)
38
Kyrgyzstan.
Article 13(4)
39
Korea.
Article 13(4)
42
Lithuania.
Part of Article 13(1)
43
Luxembourg.
Article 13(4)
44
Latvia.
Part of Article 13(1)
46
Malaysia.
Article 14(4)
47
Malta.
Article 13(2)
48
Morocco.
Article 13(4)
49
Mexico.
Article 13(2)
50
Moldova.
Article 13(2)
51
Mongolia.
Article 13(4)
52
Norway.
Article 13(4)
53
New Zealand.
Article 13(4)
60
Singapore.
Article 13(4)
61
Slovak Republic.
Article 13(4)
63
Sri Lanka.
Article 13(4)
65
Swiss Confederation.
Article 13(3a)
66
Sweden.
Part of Article 13(1)
67
Tajikistan.
Article 13(4)
71
Ukraine.
Article 13(2)
74
United Kingdom.
Article 13(2)
77
Zimbabwe.
Article 13(4)
78
United Arab Emirates.
Article 13(4)
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservation.
In accordance with Article 10(5)(a) of the Convention, the Republic of Poland reserves the right not to apply any of the provisions of Article 10 to its tax treaties covered by the Convention.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Reservation.
Pursuant to Article 12(4) of the Convention, the Republic of Poland reserves the right not to apply any of the provisions of Article 12 to its tax treaties covered by the Convention.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Reservation.
According to Article 13(6)(a) of the Convention, the Republic of Poland reserves the right not to apply any of the provisions of Article 13 to its tax treaties covered by the Convention.
Article 14. Fragmentation of contracts.
Reservation.
In accordance with Article 14(3)(a) of the Convention, the Republic of Poland reserves the right not to apply any of the provisions of Article 14 to its tax treaties covered by the Convention.
Article 15. Definition of a person closely linked to an undertaking.
Reservation.
Pursuant to Article 15(2) of the Convention, the Republic of Poland reserves the right not to apply any of the provisions of Article 15 to its tax treaties covered by the Convention to which the reservations provided for in Articles 12(4), 13(6)(a) or (c) and 14(3)(a) apply.
Article 16. Mutual agreement procedure.
Reservation.
Pursuant to Article 16(5)(a) of the Convention, the Republic of Poland reserves the right not to apply the first sentence of Article 16(1) to its tax agreements covered by the Convention on the grounds that it intends to comply with the minimum standard for the improvement of dispute resolution under the OECD/G20 BEPS Package, ensuring that, under each of its tax agreements covered by the Convention (other than those which allow a person to submit a case to the competent authority of any of the contracting jurisdictions), a person considers that actions taken by one or both Contracting Jurisdictions involve or may entail for him an imposition not in conformity with the provisions of the Tax Convention covered, may, irrespective of the remedies provided for by the domestic law of those Contracting Jurisdictions, submit his case to the competent authority of the Contracting Jurisdiction of which he is resident or, where the case falls within the scope of a provision of an included Tax Convention relating to non-discrimination on grounds of nationality, to the competent authority of the Jurisdiction of which he is a national; and the competent authority of that Contracting Jurisdiction shall institute a bilateral process of notification or consultation with the competent authority of the other Contracting Jurisdiction in cases where the competent Authority to which the request for mutual agreement procedure was submitted does not consider the objection raised by the taxpayer to be justified.
Notification of existing provisions in the agreements included in the list.
Pursuant to Article 16(6)(b)(ii) of the Convention, the Republic of Poland considers that the following agreements contain a provision determining that the cases to which the first sentence of Article 16(1) applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax agreement covered by the Convention. The number of the article and the paragraph of each of those provisions is set out below.
Number of agreement in the list
Other Contracting Jurisdiction
Provision
28
Indonesia.
Article 24 (1), second sentence.
36
Qatar.
Article 24 (1), second sentence.
40
Kuwait.
Article 26 (1), second sentence.
41
Lebanon.
Article 26 (1), second sentence.
76
Italy.
Article 25 (1), second sentence.
Pursuant to Article 16(6)(b)(ii) of the Convention, the Republic of Poland considers that the following agreements contain a provision determining that the cases to which the first sentence of Article 16(1) applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax agreement covered by the Convention. The number of the article and the paragraph of each of those provisions is set out below.
Number of agreement in the list
Other Contracting Jurisdiction
Provision
1
Albania.
Article 26 (1), second sentence.
2
Saudi Arabia.
Article 24 (1), second sentence.
3
Armenia.
Article 26 (1), second sentence.
4
Australia.
Article 25 (1), second sentence.
5
Austria.
Article 26 (1), second sentence.
7
Bangladesh.
Article 25 (1), second sentence.
8
Belgium.
Article 25 (1), second sentence.
9
Belarus.
Article 25 (1), second sentence.
10
Bosnia and Herzegovina.
Article 24 (1), second sentence.
11
Bulgaria.
Article 26 (1), second sentence.
13
China.
Article 25 (1), second sentence.
14
Croatia.
Article 25 (1), second sentence.
15
Cyprus.
Article 26 (1), second sentence.
16
Czech Republic.
Article 23 (1), second sentence.
17
Denmark.
Article 24 (1), second sentence.
18
Egypt.
Article 26 (1), second sentence.
19
Estonia.
Article 26 (1), second sentence.
20
Ethiopia.
Article 26 (1), second sentence.
21
Philippines.
Article 25 (1), second sentence.
22
Finland.
Article 23 (1), second sentence.
23
France.
Article 25 (1), second sentence.
24
Greece.
Article 26 (1), second sentence.
25
Spain.
Article 25 (1), second sentence.
26
The Netherlands.
Article 26 (1), second sentence.
27
India.
Article 26 (1), second sentence.
29
Iran.
Article 24 (1), second sentence.
30
Ireland.
Article 26 (1), second sentence.
31
Iceland.
Article 25 (1), second sentence.
32
Israel.
Article 26 (1), second sentence.
33
Japan.
Article 25 (1), second sentence.
34
Jordan.
Article 24 (1), second sentence.
35
Canada.
Article 23 (1), second sentence.
37
Kazakhstan.
Article 25 (1), second sentence.
38
Kyrgyzstan.
Article 25 (1), second sentence.
39
Korea.
Article 25 (1), second sentence.
42
Lithuania.
Article 27 (1), second sentence.
43
Luxembourg.
Article 26 (1), second sentence.
44
Latvia.
Article 26 (1), second sentence.
45
Macedonia.
Article 26 (1), second sentence.
46
Malaysia.
Article 25 (1), second sentence.
47
Malta.
Article 25 (1), second sentence.
48
Morocco.
Article 26 (1), second sentence.
50
Moldova.
Article 25(1), third sentence.
51
Mongolia.
Article 26 (1), second sentence.
52
Norway.
Article 24 (1), second sentence.
53
New Zealand.
Article 23 (1), second sentence.
55
Portugal.
Article 25 (1), second sentence.
56
South Africa.
Article 25 (1), second sentence.
57
Russia.
Article 24 (1), second sentence.
58
Romania.
Article 27 (1), second sentence.
59
Serbia.
Article 26 (1), second sentence.
60
Singapore.
Article 24 (1), second sentence.
61
Slovak Republic.
Article 26 (1), second sentence.
62
Slovenia.
Article 26 (1), second sentence.
63
Sri Lanka.
Article 25 (1), second sentence.
64
Syria.
Article 24 (1), second sentence.
65
Swiss Confederation.
Article 25 (1), second sentence.
66
Sweden.
Article 24 (1), second sentence.
67
Tajikistan.
Article 25 (1), second sentence.
69
Tunisia.
Article 24 (1), second sentence.
71
Ukraine.
Article 26(1), second sentence.
72
Uzbekistan.
Article 25 (1), second sentence.
73
Hungary.
Article 26 (1), second sentence.
74
United Kingdom.
Article 25 (1), second sentence.
75
Vietnam.
Article 25 (1), second sentence.
77
Zimbabwe.
Article 26 (1), second sentence.
78
United Arab Emirates.
Article 26 (1), second sentence.
Notification of listed agreements that do not contain certain provisions.
Pursuant to Article 16(6)(c)(i) of the Convention, the Republic of Poland considers that the following agreement does not contain any of the provisions described in Article 16(4)(b)(i).
Number of agreement in the list
Other Contracting Jurisdiction
49
Mexico.
Pursuant to Article 16(6)(c)(ii) of the Convention, the Republic of Poland considers that the following agreements do not contain any of the provisions described in Article 16(4)(b)(ii).
Number of agreement in the list
Other Contracting Jurisdiction
6
Azerbaijan.
9
Belarus.
11
Bulgaria.
12
Chile.
18
Egypt.
25
Spain.
28
Indonesia.
29
Iran.
36
Qatar.
45
Macedonia.
49
Mexico.
50
Moldova.
54
Pakistan.
56
South Africa.
58
Romania.
61
Slovak Republic.
65
Swiss Confederation.
68
Thailand.
69
Tunisia.
70
Turkey.
71
Ukraine.
74
United Kingdom.
76
Italy.
78
United Arab Emirates.
Pursuant to Article 16(6)(d)(i) of the Convention, the Republic of Poland considers that the following agreements do not contain any of the provisions described in Article 16(4)(c)(i).
Number of agreement in the list
Other Contracting Jurisdiction
4
Australia.
23
France.
Pursuant to Article 16(6)(d)(ii) of the Convention, the Republic of Poland considers that the following agreements do not contain any of the provisions described in Article 16(4)(c)(ii).
Number of agreement in the list
Other Contracting Jurisdiction
4
Australia.
8
Belgium.
12
Chile.
30
Ireland.
37
Kazakhstan.
38
Kyrgyzstan.
50
Moldova.
53
New Zealand.
67
Tajikistan.
71
Ukraine.
74
United Kingdom.
76
Italy.
Article 17. Correlative adjustments.
Reservation.
Pursuant to Article 17(3)(a) of the Convention, the Republic of Poland reserves the right not to apply Article 17 to any of its tax agreements covered by the Convention which already contain any of the provisions described in Article 17(2). The following agreements contain provisions within the scope of this reservation.
Number of agreement in the list
Other Contracting Jurisdiction
Provision
1
Albania.
Article 9(2)
2
Saudi Arabia.
Article 9(2)
3
Armenia.
Article 9(2)
4
Australia.
Article 9(3)
5
Austria.
Article 9(2)
6
Azerbaijan.
Article 9(2)
8
Belgium.
Article 9(2)
10
Bosnia and Herzegovina.
Article 9(2)
11
Bulgaria.
Article 9(2)
14
Croatia.
Article 9(2)
15
Cyprus.
Article 9(2)
16
Czech Republic.
Article 9(2)
17
Denmark.
Article 9(2)
18
Egypt.
Article 9(2)
19
Estonia.
Article 9(2)
20
Ethiopia.
Article 9(2)
21
Philippines.
Article 9(2)
22
Finland.
Article 9(2)
25
Spain.
Article 9(2)
26
The Netherlands.
Article 9(2)
27
India.
Article 10(2)
28
Indonesia.
Article 9(2)
29
Iran.
Article 9(2)
30
Ireland.
Article 9(2)
31
Iceland.
Article 9(2)
34
Jordan.
Article 9(2)
35
Canada.
Article 9(2)
39
Korea.
Article 9(2)
40
Kuwait.
Article 9(2)
41
Lebanon.
Article 9(2)
42
Lithuania.
Article 9(2)
43
Luxembourg.
Article 9(2)
44
Latvia.
Article 9(2)
45
Macedonia.
Article 9(2)
46
Malaysia.
Article 9(2)
47
Malta.
Article 9(3)
48
Morocco.
Article 9(2)
52
Norway.
Article 9(2)
53
New Zealand.
Article 9(2)
55
Portugal.
Article 9(2)
56
South Africa.
Article 9(2)
58
Romania.
Article 9(2)
59
Serbia.
Article 9(2)
60
Singapore.
Article 9(2)
61
Slovak Republic.
Article 9(2)
62
Slovenia.
Article 9(2)
63
Sri Lanka.
Article 9(2)
64
Syria.
Article 9(2)
66
Sweden.
Article 9(2)
69
Tunisia.
Article 9(2)
70
Turkey.
Article 9(2)
74
United Kingdom.
Article 9(2)
77
Zimbabwe.
Article 9(2)
78
United Arab Emirates.
Article 9(2)
Portugal
Reservations and notifications made by the Portuguese Republic at the time of deposit of the instrument of ratification, in accordance with articles 28.5 and 29.1 of the Convention
Article 2. Interpretation of terms.
Notification
.
Conventions covered by the Multilateral Convention.
In accordance with article 2.1(a)(ii) of the Convention, the Portuguese Republic wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/amending instrument
Date of signature
Date of entry into force
1
Agreement between the Portuguese Republic and the Government of the People's Democratic Republic of Algeria to prevent double taxation, prevent tax evasion and establish rules for mutual assistance in the collection of income and property taxes.
Algeria.
Original.
02-12-2003
01-05-2006
2
Convention between the Portuguese Republic and the Principality of Andorra to prevent double taxation and prevent tax evasion in the area of income taxes.
Andorra.
Original.
27-09-2015
23-04-2017
3
Convention between the Portuguese Republic and the Republic of Austria to prevent double taxation of income and property taxes.
Austria.
Original.
29-12-1970
27-02-1972
4
Agreement between the Portuguese Republic and the Kingdom of Bahrain to prevent double taxation and to prevent tax evasion in respect of income taxes.
Bahrain.
Original.
26-05-2015
01-11-2016
5
Agreement between the Portuguese Republic and Barbados to prevent double taxation and prevent tax evasion in the area of income taxes.
Barbados.
Original.
22-10-2010
07-10-2017
6
Convention between Portugal and Belgium to prevent double taxation and to regulate other matters relating to income taxes.
Belgium.
Original.
16-07-1969
19-02-1971
Instrument amending (a).
06-03-1995
05-04-2001
7
Agreement between the Portuguese Republic and the Federative Republic of Brazil to prevent double taxation and to prevent tax evasion in the area of income taxes.
Brazil.
Original.
16-05-2000
05-10-2001
8
Convention between the Portuguese Republic and the Republic of Bulgaria to prevent double taxation and prevent tax evasion in the area of income taxes.
Bulgaria.
Original.
15-06-1995
18-07-1996
9
Convention between the Portuguese Republic and the Republic of Cape Verde to prevent double taxation of income taxes and to prevent tax evasion.
Cape Verde.
Original.
22-03-1999
15-12-2000
10
Agreement between the Government of the Portuguese Republic and the Government of Canada to prevent double taxation and to prevent tax evasion of income taxes.
Canada.
Original.
14-06-1999
24-10-2001
11
Agreement between the Portuguese Republic and the Republic of Chile to prevent double taxation and to prevent tax evasion in relation to income tax.
Chile.
Original.
07-07-2005
25-08-2008
12
Agreement between the Government of the Portuguese Republic and the Government of the People's Republic of China to prevent double taxation and to prevent tax evasion in the area of income taxes.
People's Republic of China.
Original.
21-04-1998
08-06-2000
13
Agreement between the Portuguese Republic and the Republic of Colombia to prevent double taxation and to prevent tax evasion in relation to income tax.
Colombia.
Original.
30-08-2010
30-01-2015
14
Convention between the Portuguese Republic and the Republic of Côte d'Ivoire to prevent double taxation and prevent tax evasion in the area of income taxes.
Ivory Coast.
Original.
17-03-2015
18-08-2017
15
Convention between the Portuguese Republic and the Republic of Croatia to prevent double taxation and prevent tax evasion in the area of income taxes.
Croatia.
Original.
04-10-2013
28-02-2015
16
Agreement between the Portuguese Republic and the Republic of Cuba to prevent double taxation and to prevent tax evasion in the area of income taxes.
Cuba.
Original.
30-10-2000
28-12-2005
17
Convention between the Portuguese Republic and the Republic of Cyprus to prevent double taxation and to prevent tax evasion in the area of income taxes.
Cyprus.
Original.
19-11-2012
16-08-2013
18
Agreement between the Portuguese Republic and the Czech Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Republic
Check.
Original.
24-05-1994
01-10-1997
19
Convention between the Portuguese Republic and the Kingdom of Denmark to prevent double taxation and to prevent tax evasion in the area of income taxes.
Denmark.
Original.
14-12-2000
24-05-2002
20
Convention between the Portuguese Republic and the Republic of Estonia to prevent double taxation and to prevent tax evasion in the area of income taxes.
Estonia.
Original.
12-05-2003
23-07-2004
21
Agreement between the Portuguese Republic and the Federal Democratic Republic of Ethiopia to prevent double taxation and to prevent tax evasion of income taxes.
Ethiopia.
Original.
25-05-2013
09-04-2017
22
Convention between the Portuguese Republic and the Republic of Finland to prevent double taxation and prevent tax evasion in the area of income taxes.
Finland.
Original.
07-11-2016
N. d
23
Convention between Portugal and France on the prevention of double taxation and the establishment of rules on mutual administrative assistance in the field of income taxes.
France.
Original.
14-01-1971
18-11-1972
Instrument amending (a).
25-08-2016
01-12-2017
24
Agreement between the Portuguese Republic and Georgia to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
Georgia.
Original.
12-12-2012
18-04-2015
25
Agreement between the Portuguese Republic and the Federal Republic of Germany to prevent double taxation of income and property taxes.
Germany.
Original.
15-07-1980
08-10-1982
26
Agreement between the Government of the Portuguese Republic and the Government of the Hellenic Republic to prevent double taxation and to prevent tax evasion in respect of income taxes.
Greece.
Original.
02-12-1999
13-08-2002
27
Convention between the Portuguese Republic and the Republic of Guinea-Bissau to prevent double taxation of income taxes and to prevent tax evasion.
Guinea-Bissau.
Original.
17-10-2008
05-07-2012
28
Convention between the Portuguese Republic and the Hong Kong Special Administrative Region of the People's Republic of China to prevent double taxation and prevent tax evasion in the area of income taxes.
Hong Kong, China.
Original.
22-03-2011
03-06-2012
29
Convention between the Portuguese Republic and the Republic of Hungary to prevent double taxation and prevent tax evasion in the area of income taxes.
Hungary.
Original.
16-05-1995
08-05-2000
30
Convention between the Portuguese Republic and the Republic of Iceland to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
Iceland.
Original.
02-08-1999
11-05-2002
31
Agreement between the Government of the Portuguese Republic and the Government of the Republic of India to prevent double taxation and to prevent tax evasion in respect of income taxes.
India.
Original.
11-09-1998
05-04-2000
Instrument amending (a).
24-06-2017
08-08-2018
32
Agreement between the Portuguese Republic and the Republic of Indonesia to prevent double taxation and to prevent tax evasion in the area of income taxes.
Indonesia.
Original.
09-07-2003
11-05-2007
33
Convention between the Portuguese Republic and Ireland on the avoidance of double taxation and the prevention of tax evasion in the area of income taxes.
Ireland.
Original.
01-06-1993
11-07-1994
Instrument amending (a).
11-11-2005
18-12-2006
34
Agreement between the Portuguese Republic and the Government of the State of Israel to prevent double taxation and to prevent tax evasion in the area of income taxes.
Israel.
Original.
26-09-2006
18-02-2008
35
Agreement between the Portuguese Republic and the Italian Republic to prevent double taxation and to prevent tax evasion in the area of income taxes.
Italy.
Original.
14-05-1980
15-01-1983
36
Agreement between the Portuguese Republic and Japan to prevent double taxation and to prevent tax evasion in the area of income taxes.
Japan.
Original.
19-12-2011
28-07-2013
37
Convention between the Portuguese Republic and the Republic of Korea to prevent double taxation and tax evasion in the area of income taxes.
Korea.
Original.
26-01-1996
21-12-1997
38
Agreement between the Portuguese Republic and the State of Kuwait to prevent double taxation and to prevent tax evasion in the area of income taxes.
Kuwait.
Original.
23-02-2010
05-12-2013
39
Convention between the Portuguese Republic and the Republic of Latvia to prevent double taxation and to prevent tax evasion in the area of income taxes.
Latvia.
Original.
19-06-2001
07-03-2003
40
Convention between the Portuguese Republic and the Republic of Lithuania to prevent double taxation and prevent tax evasion in the area of income taxes.
Lithuania.
Original.
14-02-2002
26-02-2003
41
Convention between the Portuguese Republic and the Grand Duchy of Luxembourg on the avoidance of double taxation and the prevention of tax evasion in the field of income and property taxes.
Luxembourg.
Original.
25-05-1999
30-12-2000
Instrument amending (a).
07-09-2010
18-05-2012
42
Agreement between the Government of Portugal and the Government of Macau to prevent double taxation and prevent tax evasion in the area of income taxes.
Macao, China.
Original.
28-09-1999
01-01-1999
43
Convention between the Portuguese Republic and the Republic of Malta to prevent double taxation and prevent tax evasion in the area of income taxes.
Malta.
Original.
26-01-2001
05-04-2002
44
Agreement between the Portuguese Republic and the United Mexican States to prevent double taxation and to prevent tax evasion in the area of income taxes.
Mexico.
Original.
11-11-1999
09-01-2001
45
Convention between the Portuguese Republic and the Republic of Moldova to prevent double taxation and prevent tax evasion in the area of income taxes.
Moldova.
Original.
11-02-2009
18-10-2010
46
Convention between the Portuguese Republic and Montenegro to prevent double taxation and prevent tax evasion in the area of income taxes.
Montenegro.
Original.
12-07-2016
07-12-2017
47
Convention between the Portuguese Republic and the Kingdom of Morocco on the avoidance of double taxation of income taxes.
Morocco.
Original.
29-09-1997
27-06-2000
48
Convention between the Portuguese Republic and the Republic of Mozambique to prevent double taxation of income taxes and to prevent tax evasion.
Mozambique.
Original.
21-03-1991
05-12-1993
Instrument amending (a).
24-03-2008
07-06-2009
49
Convention between the Portuguese Republic and the Kingdom of the Netherlands to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
The Netherlands.
Original.
20-09-1999
11-08-2000
50
Agreement between the Portuguese Republic and the Kingdom of Norway to prevent double taxation and prevent tax evasion in the area of income taxes.
Norway.
Original.
10-03-2011
15-06-2012
51
Convention between the Portuguese Republic and the Sultanate of Oman to prevent double taxation and prevent tax evasion in the area of income taxes.
Oman.
Original.
28-04-2015
26-07-2016
52
Convention between the Portuguese Republic and the Islamic Republic of Pakistan to prevent double taxation and to prevent tax evasion in the area of income taxes.
Pakistan.
Original.
23-06-2000
04-06-2007
53
Agreement between the Portuguese Republic and the Republic of Panama to prevent double taxation and to prevent tax evasion in the area of income taxes.
Panama.
Original.
27-08-2010
10-06-2012
54
Agreement between the Portuguese Republic and the Republic of Peru to prevent double taxation and to prevent tax evasion in relation to income taxes.
Peru.
Original.
19-11-2012
12-04-2014
55
Convention between the Portuguese Republic and the Republic of Poland to prevent double taxation and to prevent tax evasion in the area of income taxes.
Poland.
Original.
09-05-1995
04-02-1998
56
Agreement between the Portuguese Republic and the State of Qatar to prevent double taxation and to prevent tax evasion in the area of income taxes.
Qatar.
Original.
12-12-2011
04-04-2014
57
Convention between the Portuguese Republic and Romania to prevent double taxation and prevent tax evasion in the area of income and wealth taxes.
Romania.
Original.
16-09-1997
14-07-1999
58
Agreement between the Government of the Portuguese Republic and the Government of the Russian Federation to prevent double taxation and to prevent tax evasion in the area of income taxes.
Russia.
Original.
29-05-2000
11-12-2002
59
Convention between the Portuguese Republic and the Republic of San Marino to prevent double taxation and to prevent tax evasion in the area of income taxes.
San Marino.
Original.
18-11-2010
03-12-2015
60
Convention between the Portuguese Republic and the Democratic Republic of Sao Tome and Principe to prevent double taxation and to prevent tax evasion in the area of income taxes.
Sao Tome and Principe.
Original.
13-07-2015
12-07-2017
61
Agreement between the Portuguese Republic and the Kingdom of Saudi Arabia to prevent double taxation and prevent tax evasion in the area of income taxes.
Saudi Arabia.
Original.
08-04-2015
01-09-2016
62
Convention between the Portuguese Republic and the Republic of Senegal to prevent double taxation and to prevent tax evasion in the area of income taxes.
Senegal.
Original.
13-06-2014
20-03-2016
63
Agreement between the Portuguese Republic and the Republic of Singapore to prevent double taxation and prevent tax evasion in the area of income taxes.
Singapore.
Original.
06-09-1999
16-03-2001
Instrument amending (a).
28-05-2012
26-12-2013
64
Convention between the Portuguese Republic and the Slovak Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Slovak Republic.
Original.
05-06-2001
02-11-2004
65
Convention between the Portuguese Republic and the Republic of Slovenia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Slovenia.
Original.
05-03-2003
13-08-2004
66
Agreement between the Portuguese Republic and the Republic of South Africa to prevent double taxation and to prevent tax evasion in the area of income taxes.
South Africa.
Original.
13-11-2006
22-10-2008
67
Agreement between the Portuguese Republic and the Kingdom of Spain to prevent double taxation and to prevent tax evasion in the area of income taxes.
Spain.
Original.
26-10-1993
28-06-1995
68
Agreement between the Portuguese Republic and the Kingdom of Sweden to prevent double taxation and to prevent tax evasion in the area of income taxes.
Sweden.
Original.
29-08-2002
19-12-2003
69
Agreement between Portugal and Switzerland to prevent double taxation of income and property taxes.
Switzerland.
Original.
26-09-1974
17-12-1975
Instrument amending (a).
25-06-2012
21-10-2013
70
Convention between the Portuguese Republic and the Democratic Republic of East Timor to prevent double taxation and prevent tax evasion in the area of income taxes.
East Timor.
Original.
27-09-2011
N. p.
71
Agreement between the Portuguese Republic and the Republic of Tunisia to prevent double taxation of income taxes.
Tunisia.
Original.
24-02-1999
21-08-2000
72
Convention between the Portuguese Republic and the Republic of Turkey to prevent double taxation and to prevent tax evasion in the area of income taxes.
Turkey.
Original.
11-05-2005
18-12-2006
73
Convention between the Portuguese Republic and Ukraine to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Ukraine.
Original.
09-02-2000
11-03-2002
74
Agreement between the Portuguese Republic and the United Arab Emirates to prevent double taxation and to prevent tax evasion in the area of income taxes.
United Arab Emirates.
Original.
17-01-2011
22-05-2012
75
Convention between the Portuguese Republic and the United Kingdom of Great Britain and Northern Ireland to prevent double taxation and prevent tax evasion in the area of income taxes.
United Kingdom.
Original.
27-03-1968
17-01-1969
76
Agreement between the Portuguese Republic and the United States of America to prevent double taxation and to prevent tax evasion in the area of income taxes.
America.
Original.
06-09-1994
18-12-1995
77
Convention between the Portuguese Republic and the Eastern Republic of Uruguay to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Uruguay.
Original.
30-11-2009
13-09-2012
78
Agreement between the Portuguese Republic and the Republic of Venezuela with the aim of avoiding double taxation and preventing tax evasion in the area of income tax.
Venezuela.
Original.
23-04-1996
08-01-1998
79
Agreement between the Portuguese Republic and the Socialist Republic of Vietnam to prevent double taxation and to prevent tax evasion in the area of income taxes.
Vietnam.
Original.
03-06-2015
09-11-2016
Article 3. Transparent entities.
Reservation.
Under article 3.5 (a) of the Convention, the Portuguese Republic reserves the right not to apply any of the provisions of article 3 to its Covered Tax Agreements by the Convention.
Article 4. Entities with double residence.
Reservation.
Under article 4.3 (a) of the Convention, the Portuguese Republic reserves the right not to apply any of the provisions of article 4 to its Covered Tax Agreements by the Convention.
Article 5. Application of methods to eliminate double taxation.
Notification of choice of optional provisions.
Under Article 5.10 of the Convention, the Portuguese Republic opts, in accordance with Article 5.1, to apply Option C of that Article.
Notification of existing provisions in the conventions included in the list.
In accordance with Article 5.10 of the Convention, the Portuguese Republic considers that the following convention contains one of the provisions described in Article 5.7. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
3
Austria.
Article 23(1)
Article 6. Purpose of the Covered Tax Agreements.
Notification of the text of the Preamble existing in the conventions included in the list.
Pursuant to article 6.5 of the Convention, the Portuguese Republic considers that the following conventions do not fall within the scope of a reservation made under article 6.4 and contain in the Preamble the wording referred to in article 6.2. The text of the relevant paragraph in the Preamble is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
1
Algeria.
The Portuguese Republic and the Government of the People's Democratic Republic of Algeria, ‘desiring to conclude a convention to prevent double taxation, prevent tax evasion and establish rules for mutual assistance in the collection of income and property taxes, have agreed as follows:’
2
Andorra.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;
Taking into account that the main objective of this Convention is to eliminate international double taxation in respect of the different categories of income obtained by residents of both States and to prevent tax evasion;’
3
Austria.
The President of the Portuguese Republic and the Federal President of the Republic of Austria, ‘desiring to avoid double taxation on income and property taxes, have decided to conclude an agreement and have designated plenipotentiaries to that effect:’
4
Bahrain.
The Portuguese Republic and the Kingdom of Bahrain, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’
5
Barbados.
The Portuguese Republic and Barbados, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’
6
Belgium.
The President of the Portuguese Republic and His Majesty the King of the Belgians, 'desiring to avoid double taxation and to regulate other matters relating to income taxes, have decided to conclude an agreement and have appointed as plenipotentiaries for this purpose:'
7
Brazil.
The Portuguese Republic and the Federative Republic of Brazil, “considering the special ties between the two countries and wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:”
8
Bulgaria.
The Portuguese Republic and the Republic of Bulgaria, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’
9
Cape Verde.
The Portuguese Republic and the Republic of Cape Verde, ‘desiring to promote their economic and cultural relations for the elimination of double taxation on income taxes and to develop cooperation in the field of taxation, have agreed as follows:’
10
Canada.
The Government of the Portuguese Republic and the Government of Canada, ‘desiring to conclude an agreement to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’
11
Chile.
The Portuguese Republic and the Republic of Chile, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in relation to income tax, have agreed as follows:’
12
People's Republic of China.
The Government of the Portuguese Republic and the Government of the People’s Republic of China, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’
13
Colombia.
The Portuguese Republic and the Republic of Colombia, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in relation to income tax, in order to promote and strengthen economic relations between the two countries, have agreed the following:’
14
Ivory Coast.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion and tax fraud in the area of income taxes;
Taking into account that the main objective of this Convention is to eliminate international double taxation in respect of the different categories of income earned by residents of both States, as well as to prevent tax evasion and fraud;’
15
Croatia.
The Portuguese Republic and the Republic of Croatia, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’
16
Cuba.
The Government of the Portuguese Republic and the Government of the Republic of Cuba, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion and tax fraud in the area of income taxes, have agreed as follows:’
17
Cyprus.
The Portuguese Republic and the Republic of Cyprus, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’
18
Czech Republic.
The Government of the Portuguese Republic and the Government of the Czech Republic, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’
19
Denmark.
The Portuguese Republic and the Kingdom of Denmark, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’
20
Estonia.
The Portuguese Republic and the Republic of Estonia, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’
21
Ethiopia.
The Portuguese Republic and the Federal Democratic Republic of Ethiopia, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, in order to promote and strengthen economic relations between the two countries, have agreed as follows:’
22
Finland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
23
France.
The President of the Portuguese Republic and the President of the French Republic, ‘desiring to avoid double taxation as far as possible and to lay down rules on mutual administrative assistance in the field of income taxes, have decided to conclude a tax agreement and have appointed plenipotentiaries to that effect:’
24
Georgia.
‘The Portuguese Republic and Georgia, wishing to conclude a convention to prevent double taxation and to prevent tax evasion on income and property taxes, in order to promote and strengthen economic relations between the two countries, have agreed as follows:’
25
Germany.
The Portuguese Republic and the Federal Republic of Germany, ‘desiring to promote their bilateral economic relations by avoiding double taxation on income and property taxes, have agreed as follows:’
26
Greece.
The Government of the Portuguese Republic and the Government of the Hellenic Republic, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes, have agreed as follows:’
27
Guinea-Bissau.
The Portuguese Republic and the Republic of Guinea-Bissau, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’
28
Hong Kong
(China).
The Portuguese Republic and the Hong Kong Special Administrative Region of the People’s Republic of China, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’
29
Hungary.
The Portuguese Republic and the Republic of Hungary, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’
30
Iceland.
The Portuguese Republic and the Republic of Iceland, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes, have agreed as follows:’
31
India.
The Government of the Portuguese Republic and the Government of the Republic of India, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’
32
Indonesia.
The Portuguese Republic and the Republic of Indonesia, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’
33
Ireland.
The Government of the Portuguese Republic and the Republic of Ireland, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’
34
Israel.
The Portuguese Republic and the Government of the State of Israel, 'desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:'
35
Italy.
‘The Government of the Portuguese Republic and the Government of the Italian Republic, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’
36
Japan.
The Portuguese Republic and Japan, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’
37
Korea.
The Government of the Portuguese Republic and the Government of the Republic of Korea, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’
38
Kuwait.
The Government of the Portuguese Republic and the Government of the State of Kuwait, ‘desiring to promote their economic relations by concluding between the two Contracting States a convention to prevent double taxation and to prevent tax evasion in respect of income taxes, have agreed as follows:’
39
Latvia.
The Portuguese Republic and the Republic of Latvia, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’
40
Lithuania.
The Portuguese Republic and the Republic of Lithuania, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’
41
Luxembourg.
The Government of the Portuguese Republic and the Government of the Grand Duchy of Luxembourg, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes, have agreed as follows:’
42
Macao, China.
The Government of Portugal and the Government of Macau, duly authorized by the competent sovereign organ of the Portuguese Republic, with the consent of the Government of the People's Republic of China, ‘desiring to conclude an agreement between the Portuguese Republic and Macau to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’
43
Malta.
The Government of the Portuguese Republic and the Government of the Republic of Malta, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’
44
Mexico.
The Portuguese Republic and the United Mexican States, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, hereinafter referred to as the Convention, have agreed as follows:’
45
Moldova.
‘The Portuguese Republic and the Republic of Moldova, wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes, have agreed as follows:’
46
Montenegro.
The Portuguese Republic and Montenegro, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’
47
Morocco.
The Government of the Portuguese Republic and the Government of the Kingdom of Morocco, ‘desiring to conclude a convention to prevent double taxation on income taxes, have agreed as follows:’
48
Mozambique.
The Portuguese Republic and the Republic of Mozambique, ‘desiring to promote their economic and cultural relations for the elimination of double taxation on income taxes and to develop cooperation in the field of taxation, have agreed as follows:’
49
The Netherlands.
The Portuguese Republic and the Kingdom of the Netherlands, ‘desiring to conclude between the two States a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes, have agreed as follows:’
50
Norway.
The Portuguese Republic and the Kingdom of Norway, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes, have agreed as follows:’
51
Oman.
The Portuguese Republic and the Sultanate of Oman, 'desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, in order to promote and strengthen economic relations between the two States, have agreed as follows:'
52
Pakistan.
The Government of the Portuguese Republic and the Government of the Islamic Republic of Pakistan, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes, have agreed as follows:’
53
Panama.
The Portuguese Republic and the Republic of Panama, “desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, in order to promote and strengthen economic relations between the two countries, have agreed the following:”
54
Peru.
The Portuguese Republic and the Republic of Peru, “desiring to conclude an agreement to avoid double taxation and prevent tax evasion in relation to income taxes, in order to promote and strengthen economic relations between the two countries, have agreed the following:”
55
Poland.
‘The Government of the Portuguese Republic and the Government of the Republic of Poland, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes, have agreed as follows:’
56
Qatar.
The Portuguese Republic and the State of Qatar, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’
57
Romania.
The Government of the Portuguese Republic and the Government of Romania, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes, have agreed as follows:’
58
Russia.
The Government of the Portuguese Republic and the Government of the Russian Federation, 'desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes, have agreed as follows:'
59
San Marino.
The Portuguese Republic and the Republic of San Marino, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, and to strengthen the orderly development of economic relations between the two States in the framework of greater cooperation, have agreed on the following:’
60
Sao Tome and Principe.
The Portuguese Republic and the Democratic Republic of Sao Tome and Principe, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, with a view to promoting and strengthening economic relations between the two countries, have agreed as follows:’
61
Saudi Arabia.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes in order to promote and strengthen economic relations between the two countries,"
62
Senegal.
The Portuguese Republic and the Republic of Senegal, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’
63
Singapore.
The Portuguese Republic and the Republic of Singapore, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’
64
Slovak Republic.
The Portuguese Republic and the Slovak Republic, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’
65
Slovenia.
The Portuguese Republic and the Republic of Slovenia, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes, have agreed as follows:’
66
South Africa.
The Portuguese Republic and the Republic of South Africa, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, and to promote and strengthen economic relations between the two countries, have agreed as follows:’
67
Spain.
The Portuguese Republic and the Kingdom of Spain, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’
68
Sweden.
The Portuguese Republic and the Kingdom of Sweden, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes, have agreed as follows:’
69
Switzerland.
The Portuguese Government and the Swiss Federal Council, 'desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes, have agreed as follows:'
70
East Timor.
The Portuguese Republic and the Democratic Republic of East Timor, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’
71
Tunisia.
The Government of the Portuguese Republic and the Government of the Republic of Tunisia, ‘desiring to conclude a convention to prevent double taxation on income taxes, have agreed on the following:’
72
Turkey.
The Portuguese Republic and the Republic of Turkey, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’
73
Ukraine.
The Portuguese Republic and Ukraine, 'desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes, and confirming their commitment to the development of their economic relations, have agreed as follows:'
74
United Arab Emirates.
The Portuguese Republic and the United Arab Emirates, ‘desiring to promote their economic relations by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’
75
United Kingdom.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;'
76
America.
The Government of the Portuguese Republic and the Government of the United States of America, ‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes, have agreed as follows:’
77
Uruguay.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,'
78
Venezuela.
The Government of the Portuguese Republic and the Government of the Republic of Venezuela, ‘desiring to conclude an agreement with the aim of avoiding double taxation and preventing tax evasion in the area of income tax, have agreed on the following provisions:’
79
Vietnam.
The Portuguese Republic and the Socialist Republic of Vietnam, 'desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, in order to promote and strengthen economic relations between the two countries, have agreed as follows:'
Article 7. Measures to prevent the abuse of conventions.
Notification of existing provisions in the conventions included in the list.
Under article 7.17 (a) of the Convention, the Portuguese Republic considers that the following conventions are not subject to the reservation provided for in article 7.15 (b) and contain any of the provisions described in article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
2
Andorra.
Article 28(4)
4
Bahrain.
Article 27(3)
5
Barbados.
Article 27(3)
11
Chile.
Paragraph 6 of the Protocol
13
Colombia.
Article 26(3)
14
Ivory Coast.
Article 30(3)
21
Ethiopia.
Subparagraph 1 (c) of the Protocol
22
Finland.
Subparagraph 1 (c) of the Protocol
23
France.
Article 31a(2)
24
Georgia.
Subparagraph 1 (c) of the Protocol
26
Greece.
Articles 11.7 and 12.7
28
Hong Kong, China.
Paragraph 3 of the Protocol
36
Japan.
Article 21
44
Mexico.
Protocol (ad Article 11 and ad Article 12) 12)
45
Moldova.
Subparagraph 2(c) of the Protocol
46
Montenegro.
Article 27(3)
51
Oman.
Subparagraph 1 (c) of the Protocol
53
Panama.
Article 27(3)
54
Peru.
Subparagraph 11(c) of the Protocol
56
Qatar.
Subparagraph 1 (c) of the Protocol
59
San Marino.
Article 28(1)
60
Sao Tome and Principe.
Article 29(3)
61
Saudi Arabia.
Article 27(2)
62
Senegal.
Article 30(3)
69
Switzerland.
Article 27(3)
70
East Timor.
Article 29(3)
74
United Arab Emirates.
Article 27(3)
79
Vietnam.
Subparagraph 1 (c) of the Protocol
Article 8. Transactions with dividends.
Reservation.
Pursuant to Article 8.3(b)(i) of the Convention, the Portuguese Republic reserves the right not to apply any of the provisions of Article 8 to its tax treaties which are covered by the provisions described in Article 8.1 and which already include a minimum period of possession. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Algeria.
Article 10(2)(b)
2
Andorra.
Article 10(2)(a)
7
Brazil.
Article 10(2)(a)
8
Bulgaria.
Article 10(3)
10
Canada.
Article 10(2)(a)(ii)
18
Czech Republic.
Article 10(3)
29
Hungary.
Article 10(3)
30
Iceland.
Article 10(2)(a)
31
India.
Articles 10(2)(a)(ii) and 10(2)(b)(ii)
36
Japan.
Article 10(2)(a)(i) and 10(2)(a) (ii)
37
Korea.
Article 10(3)
43
Malta.
Article 10(2)(a)(ii)
47
Morocco.
Article 10(2)(a)
50
Norway.
Article 10(2)(a)
52
Pakistan.
Article 10(2)(ii)
55
Poland.
Article 10(3)
57
Romania.
Article 10(3)
58
Russia.
Article 10(3)
64
Slovak Republic.
Article 10(3)
66
South Africa.
Article 10(2)(b)
69
Switzerland.
Article 10(3)(b)
72
Turkey.
Article 10(2)(a)
73
Ukraine.
Article 10(3)
76
America.
Article 10(3)
Notification of existing provisions in the conventions included in the list.
Pursuant to article 8.4 of the Convention, the Portuguese Republic considers that the following conventions contain any of the provisions described in article 8.1 that are not subject to any of the reservations provided for in article 8.3(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
4
Bahrain.
Article 10(2)(a)
5
Barbados.
Article 10(2)(a)
10
Canada.
Article 10(2)(a)(i)
11
Chile.
Article 10(2)(a)
15
Croatia.
Article 10(2)(a)
16
Cuba.
Article 10(2)(a)
21
Ethiopia.
Article 10(2)(a)
22
Finland.
Article 10(2)(a)
24
Georgia.
Article 10(2)(a)
28
Hong Kong, China.
Article 10(2)(a)
34
Israel.
Articles 10(2)(a) and 10(2)(b)
38
Kuwait.
Article 10(2)(a)
45
Moldova.
Article 10(2)(a)
46
Montenegro.
Article 10(2)(a)
51
Oman.
Article 10(2)(b)
53
Panama.
Article 10(2)(a)
54
Peru.
Articles 10(2)(a)(i) and 10(2)(a)(ii)
56
Qatar.
Article 10(2)(a)
59
San Marino.
Article 10(2)(a)
60
Sao Tome and Principe.
Article 10(2)(a)
61
Saudi Arabia.
Article 10(2)(a)
62
Senegal.
Article 10(2)(a)
65
Slovenia.
Article 10(2)(a)
67
Spain.
Article 10(2)(a)
69
Switzerland.
Article 10(2)(a)
70
East Timor.
Article 10(2)(a)
74
United Arab Emirates.
Article 10(2)(a)
75
United Kingdom.
Articles 10(2)(a)(i) and 10(2)(a)(ii)
77
Uruguay.
Article 10(2)(a)
79
Vietnam.
Articles 10(2)(a) and 10(2)(b)
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Notification of choice of optional provisions.
In accordance with article 9.8 of the Convention, the Portuguese Republic chooses to apply article 9.4.
Notification of existing provisions in the conventions included in the list.
Pursuant to Article 9.7 of the Convention, the Portuguese Republic considers that the following conventions contain one of the provisions described in Article 9.1. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
2
Andorra.
Article 13(4)
4
Bahrain.
Article 13(4)
5
Barbados.
Article 13(4)
10
Canada.
Article 13(4)
11
Chile.
Article 13.4 (a)
12
People's Republic of China.
Article 13(4)
13
Colombia.
Article 13(4)
14
Ivory Coast.
Article 13(4)
15
Croatia.
Article 13(4)
17
Cyprus.
Article 13(4)
20
Estonia.
Article 13(1)
21
Ethiopia.
Article 13(4)
22
Finland.
Article 13(4)
23
France.
Article 14(1), third sentence
24
Georgia.
Article 13(4)
27
Guinea-Bissau.
Article 13(4)
28
Hong Kong, China.
Article 13(4)
31
India.
Article 13(4)
33
Ireland.
Article 13(2)
34
Israel.
Article 13(4)
36
Japan.
Article 13(2)
38
Kuwait.
Article 13(4)
39
Latvia.
Article 13(1)
40
Lithuania.
Article 13(1)
43
Malta.
Article 13(2)
44
Mexico.
Article 13(5)
45
Moldova.
Article 13(4)
46
Montenegro.
Article 13(4)
48
Mozambique.
Article 13(4)
50
Norway.
Article 13(4)
51
Oman.
Article 13(4)
53
Panama.
Article 13(5)
54
Peru.
Article 13(5)
56
Qatar.
Article 13(4)
57
Romania.
Article 13(4)
59
San Marino.
Article 13(4)
60
Sao Tome and Principe.
Article 14(4)
61
Saudi Arabia.
Article 13(4)
62
Senegal.
Article 14(4)
65
Slovenia.
Article 13(2)
66
South Africa.
Article 13(4)
67
Spain.
Article 13(2)
69
Switzerland.
Article 13(3)
70
East Timor.
Article 13(4)
73
Ukraine.
Article 13(2)
74
United Arab Emirates.
Article 13(4)
76
America.
Article 14(2)
77
Uruguay.
Article 13(4)
78
Venezuela.
Article 13(4)
79
Vietnam.
Article 13(4)
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions .
Reservation.
Under article 10.5 (a) of the Convention, the Portuguese Republic reserves the right not to apply any of the provisions of article 10 to its Covered Tax Agreements by the Convention.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
In accordance with Article 11(3)(b) of the Convention, the Portuguese Republic reserves the right not to apply any of the provisions of Article 11 to any of its tax treaties which already contain any of the provisions described in Article 11.2.
The following convention contains provisions falling within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
76
America.
Subparagraphs 1 (b) and (c) of the Protocol.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Reservation.
Under article 12.4 of the Convention, the Portuguese Republic reserves the right not to apply any of the provisions of article 12 to its Covered Tax Agreements by the Convention.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Notification of existing provisions in the conventions included in the list.
Pursuant to article 13.8 of the Convention, the Portuguese Republic considers that the following conventions contain one of the provisions described in article 13.5 (b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Algeria.
Article 5.4
2
Andorra.
Article 5.4
3
Austria.
Article 5.3
4
Bahrain.
Article 5.5
5
Barbados.
Article 5.4
6
Belgium.
Article 5.3
7
Brazil.
Article 5.4
8
Bulgaria.
Article 5.4
9
Cape Verde.
Article 5.4
10
Canada.
Article 5.4
11
Chile.
Article 5.4
12
People's Republic of China.
Article 5.4
13
Colombia.
Article 5.4
14
Ivory Coast.
Article 5.4
15
Croatia.
Article 5.4
16
Cuba.
Article 5.5
17
Cyprus.
Article 5.4
18
Czech Republic.
Article 5.4
19
Denmark.
Article 5.4
20
Estonia.
Article 5.4
21
Ethiopia.
Article 5.4
22
Finland.
Article 5.4
23
France.
Article 5.3
24
Georgia.
Article 5.4
25
Germany.
Article 5.4
26
Greece.
Article 5.5
27
Guinea.
Article 5.4
28
Hong Kong, China.
Article 5.4
29
Hungary.
Article 5.4
30
Iceland.
Article 5.4
31
India.
Article 5.4
32
Indonesia.
Article 5.4
33
Ireland.
Article 5.4
34
Israel.
Article 5.4
35
Italy.
Article 5.3
36
Japan.
Article 5.4
37
Korea.
Article 5.4
38
Kuwait.
Article 5.6
39
Latvia.
Article 5.4
40
Lithuania.
Article 5.4
41
Luxembourg.
Article 5.4
42
Macao, China.
Article 5.4
43
Malta.
Article 5.4
44
Mexico.
Article 5.4
45
Moldova.
Article 5.4
46
Montenegro.
Article 5.4
47
Morocco.
Article 5.4
48
Mozambique.
Article 5.4
49
The Netherlands.
Article 5.4
50
Norway.
Article 5.5
51
Oman.
Article 5.4
52
Pakistan.
Article 5.3
53
Panama.
Article 5.4
54
Peru.
Article 5.4
55
Poland.
Article 5.4
56
Qatar.
Article 5.4
57
Romania.
Article 5.4
58
Russia.
Article 5.4
59
San Marino.
Article 5.4
60
Sao Tome and Principe.
Article 5.4
61
Saudi Arabia.
Article 5.4
62
Senegal.
Article 5.4
63
Singapore.
Article 5.4
64
Slovak Republic.
Article 5.4
65
Slovenia.
Article 5.4
66
South Africa.
Article 5.4
67
Spain.
Article 5.4
68
Sweden.
Article 5.4
69
Switzerland.
Article 5.3
70
East Timor.
Article 5.4
71
Tunisia.
Article 5.4
72
Turkey.
Article 5.4
73
Ukraine.
Article 5.4
74
United Arab Emirates.
Article 5.5
75
United Kingdom.
Article 5.3
76
America.
Article 5.5
77
Uruguay.
Article 5.4
78
Venezuela.
Article 5.4
79
Vietnam.
Article 5.4
Article 14. Fragmentation of contracts.
Reservation.
Under article 14(3)(a) of the Convention, the Portuguese Republic reserves the right not to apply any of the provisions of article 14 to its Covered Tax Agreements by the Convention.
Article 16. Mutual agreement procedure.
Reservation.
Pursuant to Article 16.5 (a) of the Convention, the Portuguese Republic reserves the right not to apply the first sentence of Article 16.1 to its Covered Tax Agreements on the grounds that its intention is to comply with the minimum standard for the improvement of dispute settlement under the OECD/G20 BEPS Package, ensuring that, under each of its Covered Tax Agreements (other than those allowing a person to submit a case to the competent authority of any of the contracting jurisdictions), a person considers that the actions taken by one or both Contracting Jurisdictions involve or may entail for him an imposition not in accordance with the provisions of the Covered Tax Agreement, may, irrespective of the remedies provided for by the domestic law of those Contracting Jurisdictions, submit his case to the competent authority of the Contracting Jurisdiction of which he is resident or, where the case falls within the scope of a provision of a tax convention covering non-discrimination on grounds of nationality, to the competent authority of the contracting jurisdiction of which he is a national; and the competent authority of that Contracting Jurisdiction shall institute a bilateral process of notification or consultation with the competent authority of the other Contracting Jurisdiction in cases where the authority to which the request for mutual agreement procedure was submitted does not consider the objection raised by the taxpayer to be justified.
Notification of existing provisions in the conventions included in the list.
Pursuant to article 16.6(b)(i) of the Convention, the Portuguese Republic considers that the following conventions contain a provision determining that the cases to which the first sentence of article 16.1 applies must be submitted within a period of less than three years from the first notification of the action giving rise to an imposition not in conformity with the provisions of the tax agreement covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
3
Austria.
Article 25(1), second sentence.
6
Belgium.
Article 24(1), second sentence.
7
Brazil.
Article 25(1), second sentence.
9
Cape Verde.
Article 25(1), second sentence.
10
Canada.
Article 24(1), second sentence.
23
France.
Article 26(1), second sentence.
25
Germany.
Article 26(1), second sentence.
26
Greece.
Article 24(1), second sentence.
29
Hungary.
Article 25(1), second sentence.
32
Indonesia.
Article 25(1), second sentence.
33
Ireland.
Article 25(1), second sentence.
35
Italy.
Article 24(1), second sentence.
37
Korea.
Article 25(1), second sentence.
41
Luxembourg.
Article 26(1), second sentence.
48
Mozambique.
Article 25(1), second sentence.
58
Russia.
Article 25(1), second sentence.
67
Spain.
Article 25(1), second sentence.
69
Switzerland.
Article 25(1), second sentence.
71
Tunisia.
Article 24(1), second sentence.
Pursuant to article 16.6(b)(ii) of the Convention, the Portuguese Republic considers that the following conventions contain a provision determining that the cases to which the first sentence of article 16.1 applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Algeria.
Article 25(1), second sentence.
2
Andorra.
Article 24(1), second sentence.
4
Bahrain.
Article 25(1), second sentence.
5
Barbados.
Article 25(1), second sentence.
8
Bulgaria.
Article 25(1), second sentence.
11
Chile.
Article 24(1), second sentence.
12
People's Republic of China.
Article 25(1), second sentence.
13
Colombia.
Article 24(1), second sentence.
14
Ivory Coast.
Article 25(1), second sentence.
15
Croatia.
Article 25(1), second sentence.
16
Cuba.
Article 25(1), second sentence.
17
Cyprus.
Article 25(1), second sentence.
18
Czech Republic.
Article 25(1), second sentence.
19
Denmark.
Article 25(1), second sentence.
20
Estonia.
Article 25(1), second sentence.
21
Ethiopia.
Article 26(1), second sentence.
22
Finland.
Article 23(1), second sentence.
24
Georgia.
Article 25(1), second sentence.
27
Guinea-Bissau.
Article 25(1), second sentence.
28
Hong Kong, China.
Article 24(1), second sentence.
30
Iceland.
Article 25(1), second sentence.
31
India.
Article 25(1), second sentence.
34
Israel.
Article 25(1), second sentence.
36
Japan.
Article 24(1), second sentence.
38
Kuwait.
Article 25(1), second sentence.
39
Latvia.
Article 26(1), second sentence.
40
Lithuania.
Article 26(1), second sentence.
42
Macao, China.
China).
Article 25(1), second sentence.
43
Malta.
Article 24(1), second sentence.
44
Mexico.
Article 25(1), second sentence.
45
Moldova.
Article 25(1), second sentence.
46
Montenegro.
Article 24(1), second sentence.
47
Morocco.
Article 25(1), second sentence.
49
The Netherlands.
Article 27(1), second sentence.
50
Norway.
Article 25(1), second sentence.
51
Oman.
Article 25(1), second sentence.
52
Pakistan.
Article 25(1), second sentence.
53
Panama.
Article 24(1), second sentence.
54
Peru.
Article 24(1), second sentence.
55
Poland.
Article 25(1), second sentence.
56
Qatar.
Article 25(1), second sentence.
57
Romania.
Article 26(1), second sentence.
59
San Marino.
Article 25(1), second sentence.
60
Sao Tome and Principe.
Article 26(1), second sentence.
61
Saudi Arabia.
Article 24(1), second sentence.
62
Senegal.
Article 26(1), second sentence.
63
Singapore.
Article 26(1), second sentence.
64
Slovak Republic.
Article 25(1), second sentence.
65
Slovenia.
Article 26(1), second sentence.
66
South Africa.
Article 25(1), second sentence.
68
Sweden.
Article 24(1), second sentence.
70
East Timor.
Article 26(1), second sentence.
72
Turkey.
Article 25(1), second sentence.
73
Ukraine.
Article 26(1), second sentence.
74
United Arab Emirates.
Article 25(1), second sentence.
76
America.
Article 27(1), second sentence.
77
Uruguay.
Article 26(1), second sentence.
78
Venezuela.
Article 25(1), second sentence.
79
Vietnam.
Article 24(1), second sentence.
Notification of listed conventions that do not contain certain provisions.
In accordance with article 16.6(c)(i) of the Convention, the Portuguese Republic considers that the following convention does not contain any of the provisions described in article 16.4(b)(i).
Number of the agreement listed
Other Contracting Jurisdiction
6
Belgium.
Pursuant to article 16.6(c)(ii) of the Convention, the Portuguese Republic considers that the following conventions do not contain any of the provisions described in article 16.4(b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
1
Algeria.
3
Austria.
6
Belgium.
9
Cape Verde.
10
Canada.
11
Chile.
23
France.
25
Germany.
26
Greece.
29
Hungary.
30
Iceland.
32
Indonesia.
33
Ireland.
35
Italy.
37
Korea.
41
Luxembourg.
44
Mexico.
48
Mozambique.
63
Singapore.
67
Spain.
69
Switzerland.
71
Tunisia.
75
United Kingdom.
78
Venezuela.
Under article 16.6(d)(i) of the Convention, the Portuguese Republic considers that the following conventions do not contain any of the provisions described in article 16.4(c)(i).
Number of the agreement listed
Other Contracting Jurisdiction
6
Belgium.
23
France.
Pursuant to article 16.6(d)(ii) of the Convention, the Portuguese Republic considers that the following conventions do not contain any of the provisions described in article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
1
Algeria.
4
Bahrain.
5
Barbados.
6
Belgium.
7
Brazil.
9
Cape Verde.
10
Canada.
11
Chile.
13
Colombia.
15
Croatia.
17
Cyprus.
18
Czech Republic.
21
Ethiopia.
22
Finland.
24
Georgia.
25
Germany.
27
Guinea-Bissau.
30
Iceland.
33
Ireland.
34
Israel.
35
Italy.
38
Kuwait.
41
Luxembourg.
44
Mexico.
45
Moldova.
46
Montenegro.
48
Mozambique.
50
Norway.
51
Oman.
54
Peru.
58
Russia.
59
San Marino.
60
Sao Tome and Principe.
61
Saudi Arabia.
62
Senegal.
64
Slovak Republic.
70
East Timor.
72
Turkey.
73
Ukraine.
74
United Arab Emirates.
75
United Kingdom.
77
Uruguay.
79
Vietnam.
Article 17. Correlative adjustments.
Notification of existing provisions in the conventions included in the list.
Pursuant to article 17.4 of the Convention, the Portuguese Republic considers that the following conventions contain one of the provisions described in article 17.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Algeria.
Article 9.2
2
Andorra.
Article 9.2
4
Bahrain.
Article 9.2
5
Barbados.
Article 9.2
8
Bulgaria.
Article 9.2
9
Cape Verde.
Article 9.2
10
Canada.
Article 9.2
11
Chile.
Article 9.2
12
People's Republic of China.
Article 9.2
13
Colombia.
Article 9.2
14
Ivory Coast.
Article 9.2
15
Croatia.
Article 9.2
16
Cuba.
Article 9.2
17
Cyprus.
Article 9.2
18
Czech Republic.
Article 9.2
19
Denmark.
Article 9.2
20
Estonia.
Article 9.2
21
Ethiopia.
Article 9.2
22
Finland.
Article 9.2
24
Georgia.
Article 9.2
26
Greece.
Article 9.2
27
Guinea-Bissau.
Article 9.2
28
Hong Kong, China.
Article 9.2
29
Hungary.
Article 9.2
30
Iceland.
Article 9.2
31
India.
Article 9.2
32
Indonesia.
Article 9.2
33
Ireland.
Article 9.2
34
Israel.
Article 9.2
36
Japan.
Article 9.2
38
Kuwait.
Article 9.2
39
Latvia.
Article 9.2
40
Lithuania.
Article 9.2
41
Luxembourg.
Article 9.2
42
Macao, China.
Article 9.2
43
Malta.
Article 9.2
44
Mexico.
Article 9.2
45
Moldova.
Article 9.2
46
Montenegro.
Article 9.2
47
Morocco.
Article 9.2
48
Mozambique.
Article 9.2
49
The Netherlands.
Article 9.2
50
Norway.
Article 9.2
51
Oman.
Article 9.2
52
Pakistan.
Article 9.2
53
Panama.
Article 9.2
54
Peru.
Article 9.2
55
Poland.
Article 9.2
56
Qatar.
Article 9.2
57
Romania.
Article 9.2
58
Russia.
Article 9.2
59
San Marino.
Article 9.2
60
Sao Tome and Principe.
Article 9.2
61
Saudi Arabia.
Article 9.2
62
Senegal.
Article 9.2
63
Singapore.
Article 9.2
64
Slovak Republic.
Article 9.2
65
Slovenia.
Article 9.2
66
South Africa.
Article 9.2
67
Spain.
Article 9.2
68
Sweden.
Article 9.2
69
Switzerland.
Article 9.2
70
East Timor.
Article 9.2
71
Tunisia.
Article 9.2
72
Turkey.
Article 9.2
73
Ukraine.
Article 9.2
74
United Arab Emirates.
Article 9.2
75
United Kingdom.
Article 22(4)
76
America.
Article 9.2
77
Uruguay.
Article 9.2
78
Venezuela.
Article 9.2
79
Vietnam.
Article 9.2
Article 18. Option for the implementation of Part VI.
Notification of choice of optional provisions.
In accordance with article 18 of the Convention, the Portuguese Republic chooses to apply Part VI.
Article 19. Binding and binding arbitration.
Reservations.
In accordance with article 19.11 of the Convention, for the purposes of applying article 19 to its tax treaties, the Portuguese Republic reserves the right to replace the two-year period laid down in article 19(1)(b) by one of three years.
In accordance with Article 19.12 of the Convention, the Portuguese Republic reserves the right to apply the following rules in relation to its Covered Tax Agreements, without prejudice to the other provisions of Article 19:
(a) Any question not resolved after mutual agreement procedure falling within the scope of arbitration provided for in the Convention shall not be the subject of such arbitration where a court or administrative tribunal of any of the Contracting Jurisdictions has previously ruled on that matter;
(b) if, at any time after the request for arbitration and before the arbitral commission has issued its decision to the competent authorities of the Contracting Jurisdictions, a court or administrative tribunal of one of the Contracting Jurisdictions decides on the matter, the arbitral proceedings shall be concluded.
Article 23. Type of arbitral proceedings.
Reservations.
In accordance with Article 23(2) of the Convention, for the purposes of applying Article 23 to its tax treaties, the Portuguese Republic reserves the right not to apply to the latter any of the provisions of Article 23.1.
Pursuant to article 23.7 of the Convention, the Portuguese Republic reserves the right not to apply Part VI in respect of all tax treaties for which the other contracting jurisdiction formulates a reservation under article 23.6.
Notification of choice of optional provisions.
Under article 23.4 of the Convention, the Portuguese Republic opts to apply article 23.5.
Article 24. Agreement on a different resolution.
Notification of choice of optional provisions.
In accordance with Article 24.1 of the Convention, the Portuguese Republic chooses to apply Article 24.2.
Article 26. Compatibility.
Notifications of existing provisions in the conventions included in the list.
Pursuant to article 26.1 of the Convention, the Portuguese Republic considers that the following convention does not fall within the scope of any reservation made under article 26.4 and contains provisions providing for arbitration in respect of unresolved matters following mutual agreement procedure. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
36
Japan.
Article 24.5 and paragraphs 12 and 13 of the Protocol
Protocol
Article 28. Reservations.
Reservations relating to the scope of the arbitration.
Pursuant to article 28(2)(a) of the Convention, the Portuguese Republic formulates the following reservations with regard to the scope of the cases eligible for arbitration under Part VI.
1. The Portuguese Republic reserves the right to limit the scope of cases eligible for arbitration under the Convention to the following:
i. cases arising under provisions similar to article 5 (Permanent establishment) of the OECD Model Tax Convention;
(ii) cases arising under provisions similar to article 7 (Business benefits) of the OECD Model Tax Convention; and
iii. cases arising under provisions similar to article 9 (Partners) of the OECD Model Tax Convention.
2. The Portuguese Republic reserves the right to exclude from the scope of Part VI cases relating to elements of income or assets not encumbered in a Contracting Jurisdiction, either because they are not included in the tax base in that Contracting Jurisdiction, because they are exempt or because they are subject to a zero tax rate provided for only in the domestic tax legislation of that Contracting Jurisdiction.
3. The Portuguese Republic reserves the right to exclude from the scope of application of Part VI cases in which a person directly affected by the case has been subject, by final decision resulting from judicial or administrative proceedings, to a penalty for tax fraud, intentional non-compliance or gross negligence. For this purpose, penalties for tax fraud, intentional non-compliance or gross negligence shall include penalties for tax offences, as well as for other serious tax offences as defined in Article 23(3) of the RGTI.
(Regime Geral das Infrações Tributarias)
approved by Act No. 15/2001 of 5 June 2001. Later provisions replacing, amending or updating those provisions shall also apply. The Portuguese Republic shall notify the Depositary of those subsequent provisions.
4. The Portuguese Republic reserves the right to exclude from the scope of Part VI cases involving the application of the general domestic anti-circumvention or anti-abuse rules provided for in a tax convention covered, as amended by the Convention. Articles 38 and 39 of the LGT shall apply to the general anti-circumvention rules of the Portuguese Republic.
(Lei Geral Tributaria)
approved by Decree-Law 398/98 of 17 December, as amended. Subsequent rules replacing, modifying or updating such anti-circumvention rules shall also apply. The Portuguese Republic shall notify the Depositary of such subsequent rules.
5. The Portuguese Republic reserves the right to exclude from the scope of Part VI cases eligible for arbitration under the Convention on the Elimination of Double Taxation in the Event of Correction of the Benefits of Associated Enterprises (90/436/EEC), as amended; Council Directive (EU) 2017/1852 of 10 October 2017 on mechanisms for the resolution of tax disputes in the European Union; or any other instrument of the European Union.
Article 35. Date of effect.
Reservation.
Under article 35. 6 of the Convention, the Portuguese Republic reserves the right not to apply article 35.4 in relation to its Covered Tax Agreements.
Article 36. Date of effect of Part VI.
Reservation.
In accordance with Article 36.2 of the Convention, the Portuguese Republic reserves the right to apply Part VI to cases submitted to the competent authority of a Contracting Jurisdiction before the last of the dates on which this Convention enters into force for each of the Contracting Jurisdictions of the Tax Convention which is understood only to the extent that the competent authorities of both Contracting Jurisdictions agree that it will apply to such specific cases.
Qatar
Reservations and notifications made by the State of Qatar at the time of deposit of the instrument of ratification, in accordance with articles 28.6 and 29.3 of the Convention and subsequent to such deposit
Article 2. Interpretation of terms.
Notification. Conventions covered by the Convention.
In accordance with article 2.1(a)(ii) of the Convention, the State of Qatar wishes the following conventions to be covered by the Convention:
N.º
Title
Another contracting jurisdiction.
Original/Instrument amending
Date of signature
Date of entry into force
1
Convention between the Government of the State of Qatar and the Council of Ministers of the Republic of Albania to prevent double taxation and prevent tax evasion in respect of income taxes
Albania.
Original.
18/10/2011
14/07/2012
2
Convention between the Government of the State of Qatar and the Government of the People ' s Democratic Republic of Algeria to prevent double taxation and prevent tax evasion in respect of income taxes
English rendering of a scanned annex (unverified OCR). The original facsimile is retained below for comparison.
Automatic English OCR transcription (unreviewed)
[The scanned non-Latin text is unreadable in the OCR; consult the original facsimile.]
Jal de
Original source facsimile
Algeria.
Original.
03/07/2008
16/03/2011
3
Convention between the Government of the State of Qatar and the Government of the Republic of Armenia to Prevent Double Taxation and Tax Evasion on Income Tax
Armenia.
Original.
22/04/2002
26/11/2007
4
Convention between the Government of the State of Qatar and the Government of the Republic of Azerbaijan to Prevent Double Taxation and Tax Evasion in respect of Income Tax
Azerbaijan.
Original.
28/08/2007
24/02/2008
5
Convention between the Government of the State of Qatar and the Government of Barbados to Prevent Double Taxation and Tax Evasion
Barbados.
Original.
06/12/2012
05/06/2013
6
Convention between the Government of the State of Qatar and the Government of the Republic of Belarus to Prevent Double Taxation and Tax Evasion in respect of Income Tax
Belarus.
Original.
03/04/2007
14/11/2007
7
Convention between the Government of the State of Qatar and the Government of the Kingdom of Belgium to Prevent Double Taxation and to Prevent Tax Evasion in the Field of Income Tax
Belgium.
Original.
06/11/2007
N. p.
Instrument amending 1.
22/03/2015
N. p.
8
Agreement between the Government of the State of Qatar and the Government of Bermuda to Prevent Double Taxation and Tax Avoidance of Income Tax
Bermuda.
Original.
10/05/2012
10/05/2017
9
Convention between the Government of the State of Qatar and the Council of Ministers of Bosnia and Herzegovina to Prevent Double Taxation and Tax Evasion on Income Tax
Bosnia and Herzegovina.
Original.
21/07/2010
27/07/2011
10
Convention between the Government of the State of Qatar and the Government of His Majesty the Sultan and Yang Di-Pertuan of Brunei Darussalam to prevent double taxation and prevent tax evasion of income taxes
Brunei.
Original.
17/01/2012
26/08/2016
11
Convention between the Government of the State of Qatar and the Government of the Republic of Bulgaria to Prevent Double Taxation and to Prevent Tax Evasion in respect of Income Tax
Bulgaria.
Original.
22/03/2010
23/12/2010
12
Convention between the Government of the State of Qatar and the Government of the Republic of Chad to Prevent Double Taxation and Tax Evasion on Income Tax
English rendering of a scanned annex (unverified OCR). The original facsimile is retained below for comparison.
Automatic English OCR transcription (unreviewed)
ol is ral aj is le dinll le dy palo ei la
Original source facsimile
Chad.
Original.
21/11/1999
08/12/1999
13
Convention between the Government of the State of Qatar and the Government of the People's Republic of China to Prevent Double Taxation and Tax Evasion in Income Tax
People's Republic of China.
Original.
02/04/2001
21/10/2008
14
Convention between the Government of the State of Qatar and the Government of the Republic of Croatia to Prevent Double Taxation and to Prevent Tax Evasion in respect of Income Tax
Croatia.
Original.
24/06/2008
06/04/2009
15
Agreement between the Government of the State of Qatar and the Government of the Republic of Cuba on the avoidance of double taxation and the prevention of tax evasion with respect to income taxes
Cuba.
Original.
07/11/2006
17/11/2008
16
Convention between the Government of the State of Qatar and the Government of the Republic of Cyprus to prevent double taxation and to prevent tax evasion in respect of income taxes
Cyprus.
Original.
11/11/2008
20/03/2009
17
Agreement between the Government of the State of Qatar and the Government of the Republic of Ecuador to prevent double taxation and to prevent tax evasion in respect of income taxes
Ecuador.
Original.
22/10/2014
01/11/2016
18
Convention between the Government of the State of Qatar and the Government of Eritrea to Prevent Double Taxation and Tax Evasion on Income Tax
Eritrea.
Original.
07/08/2000
N. p.
19
Convention between the Government of the State of Qatar and the Government of the Federal Democratic Republic of Ethiopia to Prevent Double Taxation and Tax Evasion on Income Tax
Ethiopia.
Original.
10/04/2013
N. p.
20
Agreement between the Government of the State of Qatar and the Government of the Republic of Fiji to prevent double taxation and to prevent tax evasion in respect of income taxes
Fiji.
Original.
17/06/2013
01/01/2014
21
Convention between the Government of the French Republic and the Government of the State of Qatar to Prevent Double Taxation
Convention between the Government of the French Republic and the Government of the State of Qatar for the avoidance of double taxation.
France.
Original.
04/12/1990
01/12/1994
Instrument amending 1
(4)
.
12/01/1993
01/12/1994
Instrument amending 2
(5)
.
14/01/2008
23/04/2009
22
Convention between the Government of the State of Qatar and the Government of the Republic of the Gambia to Prevent Double Taxation and Tax Evasion on Income Taxes
Gambia.
Original.
18/11/2014
N. p.
23
Convention between the Government of the State of Qatar and the Hellenic Republic to Prevent Double Taxation and Tax Evasion
Greece.
Original.
26/10/2008
20/03/2010
24
Convention between the Government of the State of Qatar and the Government of the Hong Kong Special Administrative Region of the People ' s Republic of China to Prevent Double Taxation and Tax Evasion in Income Tax
Hong Kong.
Original.
13/05/2013
05/12/2013
25
Convention between the Government of the State of Qatar and the Government of Hungary to Prevent Double Taxation and Tax Evasion on Income Tax
Hungary.
Original.
18/01/2012
21/04/2012
26
Convention between the Government of the State of Qatar and the Government of the Republic of India to Prevent Double Taxation and Tax Evasion on Income Tax
India.
Original.
07/04/1999
15/01/2000
27
Convention between the Government of the State of Qatar and the Government of the Republic of Indonesia to Prevent Double Taxation and Tax Evasion on Income Tax
Indonesia.
Original.
30/04/2006
19/09/2007
28
Convention between the Government of the State of Qatar and the Government of the Islamic Republic of Iran to Prevent Double Taxation of Income and Property Taxes
Iran.
Original.
18/07/2000
21/09/2010
29
Convention between the Government of the State of Qatar and the Government of Ireland to Prevent Double Taxation and Tax Evasion in Income Tax and Capital Gains
Ireland.
Original.
21/06/2012
13/12/2013
30
Convention between the Government of the State of Qatar and the Government of the Isle of Man to Prevent Double Taxation and Tax Evasion on Income Tax
Isle of Man.
Original.
06/05/2012
15/11/2012
31
Agreement between the Government of the State of Qatar and the Government of the Italian Republic to prevent double taxation of income taxes and to prevent tax evasion.
Italy.
Original.
15/10/2002
07/02/2011
Instrument amending 1.
19/03/2007
07/02/2011
32
Convention between the Government of the State of Qatar and the Government of Japan to Prevent Double Taxation and Tax Evasion on Income Taxes
Japan.
Original.
20/02/2015
30/12/2015
33
Convention between the Government of the State of Qatar and the Government of Jersey to Prevent Double Taxation and Tax Evasion on Income Taxes
Jersey.
Original.
20/03/2012
22/11/2012
34
Convention between the Government of the State of Qatar and the Government of the Hashemite Kingdom of Jordan to prevent double taxation and prevent tax evasion in respect of income taxes
English rendering of a scanned annex (unverified OCR). The original facsimile is retained below for comparison.
Automatic English OCR transcription (unreviewed)
Give YI áSlaoll or 29 go do gn and will Gál aña and all ga! ei lo Aral! diall of it all and
Original source facsimile
Jordan.
Original.
12/01/2004
31/12/2008
35
Agreement between the Government of the State of Qatar and the Government of the Republic of Kenya to Prevent Double Taxation and to Prevent Tax Evasion on Income Taxes
Kenya.
Original.
23/04/2014
25/06/2015
36
Convention between the Government of the State of Qatar and the Government of the Republic of Korea to Prevent Double Taxation and Tax Evasion on Income Tax
South Korea.
Original.
27/03/2007
15/04/2009
37
Convention between the Government of the State of Qatar and the Government of the Kyrgyz Republic on the prevention of double taxation and the prevention of tax evasion in respect of income taxes
Kyrgyzstan.
Original.
01/06/2014
04/05/2015
38
Convention between the Government of the State of Qatar and the Government of the Republic of Latvia to Prevent Double Taxation and to Prevent Tax Evasion in respect of Income Tax
Latvia.
Original.
26/09/2014
01/06/2015
39
Convention between the Government of the State of Qatar and the Government of the Republic of Lebanon to Prevent Double Taxation and Tax Evasion in respect of Income and Property Taxes
English rendering of a scanned annex (unverified OCR). The original facsimile is retained below for comparison.
Automatic English OCR transcription (unreviewed)
dal ds Y lg des o Gal aña y all ql aj) caia o ala od yy dial o collo alo la e al JLall
Original source facsimile
Lebanon.
Original.
23/01/2005
01/01/2010
40
Convention between the Government of the State of Qatar and the Government of the Grand Duchy of Luxembourg to prevent double taxation and to prevent tax evasion in respect of income and property taxes
Luxembourg.
Original.
03/07/2009
09/04/2010
41
Convention between the Government of the State of Qatar and the Government of the Republic of Macedonia to prevent double taxation and to prevent tax evasion in respect of income taxes
Macedonia.
Original.
28/01/2008
13/10/2008
42
Convention between the Government of the State of Qatar and the Government of Malaysia to Prevent Double Taxation and Tax Evasion on Income Tax
Malaysia.
Original.
03/07/2008
28/01/2009
Instrument amending 1.
16/02/2011
18/09/2012
43
Convention between the Government of the State of Qatar and the Government of Malta to prevent double taxation and prevent tax evasion in the area of income taxes
Malta.
Original.
26/08/2009
09/12/2009
44
Convention between the Government of the State of Qatar and the Government of the Islamic Republic of Mauritania to Prevent Double Taxation and Tax Evasion in the Field of Income Tax
English rendering of a scanned annex (unverified OCR). The original facsimile is retained below for comparison.
Automatic English OCR transcription (unreviewed)
da) all do 9 1 alga des and All are you avitiy and gal! DY  ⁇  a all AS Qi Jal de ol jalo lio Las Al yaal aa y
Original source facsimile
Mauritania.
Original.
25/12/2003
N. p.
45
Convention between the Government of the State of Qatar and the Government of the Republic of Mauritius to Prevent Double Taxation and to Prevent Tax Evasion in the Field of Income Tax
Mauritius.
Original.
28/07/2008
28/07/2009
46
Agreement between the Government of the State of Qatar and the Government of the United Mexican States to prevent double taxation and to prevent tax evasion of income taxes
Mexico.
Original.
14/05/2012
09/03/2013
47
Convention between the Government of the State of Qatar and the Government of the Principality of Monaco to prevent double taxation and prevent tax evasion in respect of income taxes
Monaco.
Original.
16/09/2009
15/06/2010
48
Convention between the Government of the State of Qatar and the Government of Morocco on the prevention of double taxation and the prevention of tax evasion in respect of income taxes
Morocco.
Original.
17/03/2006
07/04/2009
49
Convention between the Government of the State of Qatar and the Government of Morocco on the prevention of double taxation and the prevention of tax evasion in respect of income taxes
Morocco.
Original.
27/12/2013
N. p.
50
Convention between the Government of the State of Qatar and the Government of Nepal to Prevent Double Taxation and Tax Evasion on Income Tax
Nepal.
Original.
15/10/2007
09/05/2009
51
Convention between the Government of the State of Qatar and the Government of the Kingdom of the Netherlands to prevent double taxation and to prevent tax evasion in respect of income taxes
The Netherlands.
Original.
24/04/2008
25/12/2009
52
Convention between the Government of the State of Qatar and the Government of the Federal Republic of Nigeria to Prevent Double Taxation and Tax Evasion in Income Tax and Capital Gains
Nigeria.
Original.
28/02/2016
N. p.
53
Convention between the Government of the State of Qatar and the Government of the Islamic Republic of Pakistan to Prevent Double Taxation and Tax Evasion on Income Tax
Pakistan.
Original.
06/04/1999
28/03/2000
54
Agreement between the Government of the State of Qatar and the Government of the Republic of Panama to prevent double taxation and to prevent tax evasion in respect of income taxes
Panama.
Original.
23/09/2010
06/05/2011
55
Agreement between the Government of the State of Qatar and the Government of the Republic of Paraguay to prevent double taxation and prevention of tax evasion on income tax
Paraguay.
Original.
11-02-2018
N. p.
56
Convention between the Government of the State of Qatar and the Government of the Republic of the Philippines to Prevent Double Taxation and Tax Evasion on Income Tax
Philippines.
Original.
14/12/2008
15/05/2015
57
Convention between the Government of the State of Qatar and the Government of the Republic of Poland on the prevention of double taxation and tax evasion in respect of income taxes
Poland.
Original.
18/11/2008
28/12/2009
58
Convention between the State of Qatar and the Portuguese Republic to Prevent Double Taxation and Tax Evasion in the Field of Income Tax
Portugal.
Original.
12/12/2011
4/4/2014
59
Agreement between the Government of the State of Qatar and the Government of Romania to prevent double taxation on income taxes
Romania.
Original.
24/10/1999
06/07/2003
60
Convention between the Government of the Republic of Qatar and the Government of the Russian Federation to prevent double taxation of income taxes
Russia.
Original.
20/04/1998
05/09/2000
61
Convention between the State of Qatar and the Republic of San Marino to Prevent Double Taxation and Tax Evasion in the Field of Income Tax
San Marino.
Original.
17/03/2013
30/10/2013
62
Convention between the Government of the State of Qatar and the Government of the Republic of Senegal to Prevent Double Taxation and Tax Evasion in the Field of Income Tax
Senegal.
Original.
10/06/1998
01/01/2000
63
Convention between the Government of the State of Qatar and the Government of the Republic of Serbia to Prevent Double Taxation of Income Tax
Serbia.
Original.
02/10/2009
09/12/2010
64
Convention between the Government of the State of Qatar and the Government of the Republic of Seychelles to Prevent Double Taxation and Tax Evasion on Income Taxes
Seychelles.
Original.
01/07/2006
10/04/2007
65
Convention between the Government of the State of Qatar and the Government of the Republic of Singapore to Prevent Double Taxation and Tax Evasion on Income Tax
Singapore.
Original.
28/11/2006
05/10/2007
Instrument amending 1.
22/09/2009
01/01/2012
66
Convention between the Government of the State of Qatar and the Government of the Republic of Slovenia to prevent double taxation and prevent tax evasion in the area of income taxes
Slovenia.
Original.
10/01/2010
01/12/2010
67
Convention between the Government of the State of Qatar and the Government of the Republic of South Africa to Prevent Double Taxation and to Prevent Tax Evasion in the Field of Income Tax
South Africa.
Original.
06/03/2015
02/12/2015
68
Agreement between the Kingdom of Spain and the State of Qatar to prevent double taxation and to prevent tax evasion in the area of income taxes.
Spain.
Original.
10/09/2015
06/02/2018
69
Agreement between the Government of the State of Qatar and the Government of the Democratic Socialist Republic of Sri Lanka to Prevent Double Taxation and Tax Evasion on Income Tax
Sri Lanka.
Original.
07/11/2004
02/04/2007
70
Convention between the Government of the State of Qatar and the Government of the Republic of Sudan to Prevent Double Taxation
English rendering of a scanned annex (unverified OCR). The original facsimile is retained below for comparison.
Automatic English OCR transcription (unreviewed)
dass hace dls tes or Al call elo) a io la gal
Original source facsimile
Sudan.
Original.
30/06/1998
01/01/2003
71
Convention between the Government of the State of Qatar and the Government of the Syrian Arab Republic to Prevent Double Taxation and Tax Evasion on Income Tax
English rendering of a scanned annex (unverified OCR). The original facsimile is retained below for comparison.
Automatic English OCR transcription (unreviewed)
[The scanned non-Latin text is unreadable in the OCR; consult the original facsimile.]
Original source facsimile
Syria.
Original.
23/10/2003
27/04/2006
72
Convention between the Government of the State of Qatar and the Government of the Republic of Turkey to Prevent Double Taxation and Tax Evasion in the Field of Income Tax
Turkey.
Original.
18/12/2016
31/12/2018
73
Convention between the Government of the State of Qatar and the Government of the United Kingdom of Great Britain and Northern Ireland to Prevent Double Taxation of Income Tax
United Kingdom.
Original.
25/06/2009
15/10/2010
Instrument amending 1.
20/10/2010
27/07/2011
74
Agreement between the Government of the State of Qatar and the Government of the Bolivarian Republic of Venezuela to prevent double taxation and to prevent tax evasion in the area of income tax
Venezuela.
Original.
28/07/2006
30/07/2007
75
Agreement between the Government of the State of Qatar and the Government of the Socialist Republic of Vietnam to prevent double taxation and to prevent tax evasion in respect of income taxes
Vietnam.
Original.
08/03/2009
17/03/2011
76
Convention between the Government of the State of Qatar and the Government of the Republic of Yemen to prevent double taxation and to prevent tax evasion in respect of income taxes
English rendering of a scanned annex (unverified OCR). The original facsimile is retained below for comparison.
Automatic English OCR transcription (unreviewed)
I'm going to go and win ss and lr js or A] laa o all o ill aos gl Y) caia la did e col palo laa
Original source facsimile
Yemen.
Original.
07/08/2000
01/01/2008
(4)
The State of Qatar deposited the notification of 25-11-2021 to include the Instrument amending 1 and the dates of signature and entry into force.
(5)
The State of Qatar deposited the notification of 25-11-2021 to correct the notification previously notified as an ‘Instrument amending 1’.
Notification concerning the extension of the list of Covered Tax Agreements by the Convention.
In accordance with article 29.5 of the Convention, Qatar wishes to expand its list of tax treaties to include the following conventions. The depositary has received and communicated the notification of this extension of the list of conventions on the dates indicated below.
N.º
Title
Other Contracting Jurisdiction
Original/amending instrument
Date of signature
Date of entry into force
Date received/ Communication
77
Convention between the Government of the State of Qatar and the Government of Georgia to prevent double taxation and prevent tax evasion of income and property taxes.
Georgia.
Original.
20/12/2010
11/03/2011
Reception: 25/11/2021
Communication: 25/11/2021
82
Agreement between the Government of the State of Qatar and the Government of the Republic of Kazakhstan to prevent double taxation and to prevent tax evasion in respect of income taxes.
Kazakhstan.
Original.
19/01/2014
05/04/2015
Reception: 25/11/2021
Communication: 25/11/2021
Instrument amending 1.
19/01/2014
05/04/2015
Reception: 25/11/2021
Communication: 25/11/2021
79
Convention between the Government of the State of Qatar and the Government of the Republic of Tunisia to prevent double taxation and to prevent tax evasion in respect of income taxes.
Tunisia.
Original.
08/03/1997
01/01/1999
Reception: 25/11/2021
Communication: 25/11/2021
Instrument amending 1.
08/03/1999
01/01/1999
Reception: 25/11/2021
Communication: 25/11/2021
Article 3. Transparent entities.
Reservation.
Under article 3.5 (a) of the Convention, the State of Qatar reserves the right not to apply any of the provisions of article 3 to its Covered Tax Agreements by the Convention.
Article 4. Entities with double residence.
Reservation.
Under article 4.3 (a) of the Convention, the State of Qatar reserves the right not to apply any of the provisions of article 4 to its Covered Tax Agreements by the Convention.
Article 5. Application of methods to eliminate double taxation.
Reservation.
Under article 5.8 of the Convention, the State of Qatar reserves the right not to apply any of the provisions of article 5 in respect of its Covered Tax Agreements by the Convention.
Article 6. Purpose of the Covered Tax Agreements.
Notification of choice of optional provisions.
Under article 6.6 of the Convention, the State of Qatar chose to apply article 6.3.
Notification of the text of the Preamble existing in the conventions included in the list.
Under article 6.5 of the Convention, the State of Qatar considers that the following conventions do not fall within the scope of a reservation made under article 6.4 and contain in the Preamble the wording referred to in article 6.2. The text of the relevant paragraph of the Preamble is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
1
Albania.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
2
Algeria.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
3
Armenia.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and to promote the strengthening of economic relations between the two countries",
4
Azerbaijan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
5
Barbados.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
6
Belarus.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
7
Belgium.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, with the wish to promote and strengthen economic relations between the two countries",
<Desiring> to conclude a convention for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income, and <to promote and strengthen economic relations between the two countries>,
8
Bermuda.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
9
Bosnia and Herzegovina.
"Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
10
Brunei.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
11
Bulgaria.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, to promote and strengthen economic relations between the two countries",
12
Chad.
"Wishing to promote and develop economic relations between the two countries through the conclusion of a convention to prevent double taxation of income taxes"
13
People's Republic of China.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
14
Croatia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
15
Cuba.
'Wishing to conclude an agreement on double taxation and to prevent tax evasion in the area of income taxes,'
16
Cyprus.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
17
Ecuador.
‘Wishing to conclude a Convention to Eitate Double Taxation and Prevent Tax Evasion in respect of Larenta Taxes,’
18
Eritrea.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
19
Ethiopia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
20
Fiji.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
21
France.
‘Wishing to conclude a convention to prevent double taxation,’
Desiring to conclude a convention for the avoidance of double taxation,
22
Gambia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
23
Greece.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
24
Hong Kong.
(China).
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
25
Hungary.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, and to develop and promote their relationship",
26
India.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes < with a view to promoting economic cooperation between the two countries >
27
Indonesia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
28
Iran.
'Wishing to conclude a convention to avoid double taxation on income and property taxes,'
29
Ireland.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income taxes and capital gains"
30
Isle of Man.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
31
Italy.
'Wishing to conclude a convention to prevent double taxation of income taxes and to prevent tax evasion,'
32
Japan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
33
Jersey.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
34
Jordan.
"Wishing to conclude a convention to avoid double taxation on income taxes"
35
Kenya.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
36
Korea.
'Wishing to conclude a convention to prevent double taxation on income taxes;'
37
Kyrgyzstan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;'
38
Latvia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
39
Lebanon.
"[Wishing to strengthen and strengthen economic cooperation between the two countries] by concluding a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes"
40
Luxembourg.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,'
41
Macedonia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
42
Malaysia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
43
Malta.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
44
Mauritania.
"Wishing to strengthen economic relations and strengthen fruitful cooperation between the two countries" and the need to conclude a convention to prevent double taxation of income and property taxes"
45
Mauritius.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
46
Mexico.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
47
Monaco.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, they have agreed on the following:"
48
Morocco.
"Wishing to conclude a convention to avoid double taxation and prevent tax evasion in the area of income taxes"
49
Morocco.
"Wishing to conclude a convention to avoid double taxation and prevent tax evasion in the area of income taxes"
50
Nepal.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
51
The Netherlands.
"Wishing to conclude a Convention between the two States to prevent double taxation and to prevent tax evasion in the area of income taxes,"
52
Nigeria.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
53
Pakistan.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, with the aim of promoting and strengthening economic relations between the two countries",
54
Panama.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
55
Paraguay.
‘Wishing to promote economic relations through the conclusion of an agreement between them, to avoid double taxation and to prevent tax evasion on income tax;’
56
Philippines.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
57
Poland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
58
Portugal.
"The Portuguese Republic and the State of Qatar, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:"
59
Romania.
"Wishing to promote and strengthen economic relations by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,"
60
Russia.
"[Wishing to promote their economic relations] by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,"
61
San Marino.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and to strengthen the disciplined development of economic relations between the two States in the framework of greater cooperation"
62
Senegal.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
“Desiring to conclude a convention for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income, <have agreed as follows:>”
63
Serbia.
'Wishing to conclude a convention to prevent double taxation on income taxes,'
64
Seychelles.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
65
Singapore.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
66
Slovenia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
67
South Africa.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes, and to promote and strengthen economic relations between the two countries",
68
Spain.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
69
Sri Lanka.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
70
Sudan.
'`Wishing to promote and develop economic relations between their respective countries' by concluding a convention to prevent double taxation of income taxes, hereinafter Qatari tax and Sudanese tax,'
English rendering of a scanned annex (unverified OCR). The original facsimile is retained below for comparison.
Automatic English OCR transcription (unreviewed)
Gl» Ali al al al al yo < lag o a Y da y ara e Loggia e > 49 Ll A al o Li Lal and dial A jas gi la alo i axla qual! an pal,
Original source facsimile
71
Syria.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
English rendering of a scanned annex (unverified OCR). The original facsimile is retained below for comparison.
Automatic English OCR transcription (unreviewed)
Gal aldo (ola Las o als e año y ql yo Y) ai gy AL al Jal e Lago de Jal e
Original source facsimile
72
Turkey.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
73
United Kingdom.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
74
Venezuela.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
75
Vietnam.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
76
Yemen.
"[Wishing to promote and strengthen economic relations between their States] by the conclusion of a convention to prevent double taxation of income taxes,"
English rendering of a scanned annex (unverified OCR). The original facsimile is retained below for comparison.
Automatic English OCR transcription (unreviewed)
It's Al al ja) Aaa! I < legó ga and Al! la! As and ari ¿lago hi > diall dy juas gai la a all el go a
Original source facsimile
Notifications as a result of the extension of the list of conventions after ratification.
As a result of the inclusion of new conventions in the list of conventions in accordance with article 29.5 of the Convention, the State of Qatar considers that the following conventions do not fall within the scope of a reservation made under article 6.4 and contain in the Preamble the wording referred to in article 6.2. The text of the relevant paragraph of the Preamble is set out below. The depositary has received and communicated the notification of this extension of the list of conventions on the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
Date received/communication
77
Georgia
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes,'
Reception: 25/11/2021
Communication: 25/11/2021
78
Kazakhstan
wishing to conclude a convention to avoid double taxation and prevent tax evasion in the area of income taxes, we have agreed on the following:
Reception: 25/11/2021
Communication: 25/11/2021
79
Tunisia
Desiring to conclude a convention to avoid double taxation and prevent tax evasion in the area of income taxes, (have agreed as follows)
Reception: 25/11/2021
Communication: 25/11/2021
Notification of conventions included in the list that do not contain the text of the Preamble agreed upon in the Convention.
Pursuant to article 6.6 of the Convention, the State of Qatar considers that the following conventions do not contain in their Preamble a reference to its desire to develop its economic relations or to strengthen cooperation in tax matters.
Number of the agreement listed
Other Contracting Jurisdiction
1
Albania.
2
Algeria.
4
Azerbaijan.
5
Barbados.
6
Belarus.
7
Belgium.
8
Bermuda.
9
Bosnia and Herzegovina.
10
Brunei.
13
People's Republic of China.
14
Croatia.
15
Cuba.
16
Cyprus.
17
Ecuador.
18
Eritrea.
19
Ethiopia.
20
Fiji.
21
France.
22
Gambia.
23
Greece.
24
Hong Kong, China.
25
Hungary.
27
Indonesia.
28
Iran.
29
Ireland.
30
Isle of Man.
31
Italy.
32
Japan.
33
Jersey.
34
Jordan.
35
Kenya.
36
South Korea.
37
Kyrgyzstan.
38
Latvia.
39
Lebanon.
40
Luxembourg.
41
Macedonia.
42
Malaysia.
43
Malta.
44
Mauritania.
45
Mauritius.
46
Mexico.
47
Monaco.
48
Morocco.
49
Morocco.
50
Nepal.
51
The Netherlands.
52
Nigeria.
53
Pakistan.
54
Panama.
55
Paraguay.
56
Philippines.
57
Poland.
58
Portugal.
59
Romania.
62
Senegal.
63
Serbia.
64
Seychelles.
65
Singapore.
66
Slovenia.
67
South Africa.
68
Spain.
69
Sri Lanka.
70
Sudan.
71
Syria.
72
Turkey.
73
United Kingdom.
74
Venezuela.
75
Vietnam.
Notifications as a result of the extension of the list of conventions after ratification.
As a result of the inclusion of new conventions in the list of conventions in accordance with article 29.5 of the Convention, and in accordance with article 6.6 of the Convention, the State of Qatar considers that the following conventions do not contain in their Preamble reference to its desire to develop its economic relations or to strengthen cooperation in tax matters. The depositary has received and communicated the notification of this extension of the list of conventions on the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Date received/communication
77
Georgia.
Reception: 25/11/2021
Communication: 25/11/2021
78
Kazakhstan.
Reception: 25/11/2021
Communication: 25/11/2021
79
Tunisia.
Reception: 25/11/2021
Communication: 25/11/2021
Article 7. Measures to prevent the abuse of conventions.
Notification of existing provisions in the conventions included in the list.
Under article 7.17 (a) of the Convention, the State of Qatar considers that the following conventions are not subject to the reservation provided for in article 7.15 (b) and contain any of the provisions described in article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
7
Belgium.
Article 28
17
Ecuador.
Article 25
21
France.
Articles 8.7, 9.4, 10.4, 16.A.3
24
Hong Kong.
Articles 10.5, 11.5 and 12.7
30
Isle of Man.
Article 28
31
Italy.
Article 29(1)
32
Japan.
Protocol 11
35
Kenya.
Article 28
36
South Korea.
Article 4 of the Protocol
38
Latvia.
Article 28(1)
46
Mexico.
Article 23
51
The Netherlands.
Article 10(7)
58
Portugal.
P.1.c)
61
San Marino.
Article 28
67
South Africa.
Articles 10.7, 11.9 and 12.7
68
Spain.
Protocols I.c) & I.d)
72
Turkey.
Article 28
73
United Kingdom.
Articles 10.6, 11.7 and 12.7
Article 8. Transactions with dividends.
Reservation.
Under article 8. 3 (a) of the Convention, the State of Qatar reserves the right not to apply any of the provisions of article 8 to its Covered Tax Agreements by the Convention.
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Reservation.
Under article 9.6 (a) of the Convention, the State of Qatar reserves the right not to apply article 9.1 to its Covered Tax Agreements by the Convention.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservation.
Under article 10 (5) (a) of the Convention, the State of Qatar reserves the right not to apply any of the provisions of article 10 to its Covered Tax Agreements by the Convention.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Under article 11.3 (a) of the Convention, the State of Qatar reserves the right not to apply any of the provisions of article 11 to its Covered Tax Agreements by the Convention.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Reservation.
Under article 12.4 of the Convention, the State of Qatar reserves the right not to apply any of the provisions of article 12 to its Covered Tax Agreements by the Convention.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Reservation.
Under article 13.6 (a) of the Convention, the State of Qatar reserves the right not to apply any of the provisions of article 13 to its Covered Tax Agreements by the Convention.
Article 14. Fragmentation of contracts.
Reservation.
Under article 14 (3) (a) of the Convention, the State of Qatar reserves the right not to apply any of the provisions of article 14 to its Covered Tax Agreements by the Convention.
Article 15. Definition of a person closely linked to an undertaking .
Reservation.
Under article 15.2 of the Convention, the State of Qatar reserves the right not to apply article 15 to any of its Covered Tax Agreements by the Convention to which the reservations described in articles 12.4, 13.6 (a) or 13.6 (c) and 14.3 (a) apply.
Article 16. Mutual agreement procedure.
Notification of existing provisions in the conventions included in the list.
Under article 16.6 (a) of the Convention, the State of Qatar considers that the following conventions contain one of the provisions described in article 16.4 (a)(i). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 25(1), first sentence.
2
Algeria.
Article 25(1), first sentence.
3
Armenia.
Article 24(1), first sentence.
4
Azerbaijan.
Article 25(1), first sentence.
5
Barbados.
Article 25(1), first sentence.
6
Belarus.
Article 25(1), first sentence.
7
Belgium.
Article 25(1), first sentence.
8
Bermuda.
Article 25(1), first sentence.
9
Bosnia and Herzegovina.
Article 25(1), first sentence.
10
Brunei.
Article 25(1), first sentence.
11
Bulgaria.
Article 25(1), first sentence.
12
Chad.
Article 24(1), first sentence.
13
People's Republic of China.
Article 25(1), first sentence.
14
Croatia.
Article 24(1), first sentence.
15
Cuba.
Article 25(1), first sentence.
16
Cyprus.
Article 25(1), first sentence.
17
Ecuador.
Article 26(1), first sentence.
18
Eritrea.
Article 25(1), first sentence.
19
Ethiopia.
Article 25(1), first sentence.
20
Fiji.
Article 25(1), first sentence.
21
France.
Article 21(1), first sentence.
22
Gambia.
Article 25(1), first sentence.
23
Greece.
Article 25(1), first sentence.
24
Hong Kong, China.
Article 24(1), first sentence.
25
Hungary.
Article 24(1), first sentence.
26
India.
Article 23(1), first sentence.
27
Indonesia.
Article 25(1), first sentence.
28
Iran.
Article 25(1), first sentence.
29
Ireland.
Article 25(1), first sentence.
30
Isle of Man.
Article 25(1), first sentence.
31
Italy.
Article 25(1), first sentence.
32
Japan.
Article 24(1), first sentence.
33
Jersey.
Article 24(1), first sentence.
35
Kenya.
Article 25(1), first sentence.
36
Korea.
Article 24(1), first sentence.
37
Kyrgyzstan.
Article 25(1), first sentence.
38
Latvia.
Article 25(1), first sentence.
39
Lebanon.
Article 26(1), first sentence.
40
Luxembourg.
Article 26(1), first sentence.
41
Macedonia.
Article 25(1), first sentence.
42
Malaysia.
Article 26(1), first sentence.
43
Malta.
Article 25(1), first sentence.
45
Mauritius.
Article 25(1), first sentence.
46
Mexico.
Article 26(1), first sentence.
47
Monaco.
Article 25(1), first sentence.
48
Morocco.
Article 25(1), first sentence.
49
Morocco.
Article 25(1), first sentence.
50
Nepal.
Article 25(1), first sentence.
51
The Netherlands.
Article 26(1), first sentence.
52
Nigeria.
Article 25(1), first sentence.
53
Pakistan.
Article 24(1), first sentence.
54
Panama.
Article 25(1), first sentence.
55
Paraguay.
Article 25(1), first sentence.
56
Philippines.
Article 25(1), first sentence.
57
Poland.
Article 24(1), first sentence.
58
Portugal.
Article 25(1), first sentence.
59
Romania.
Article 25(1), first sentence.
60
Russia.
Article 24(1), first sentence.
61
San Marino.
Article 25(1), first sentence.
62
Senegal.
Article 24(1), first sentence.
63
Serbia.
Article 25(1), first sentence.
64
Seychelles.
Article 24(1), first sentence.
65
Singapore.
Article 25(1), first sentence.
66
Slovenia.
Article 25(1), first sentence.
67
South Africa.
Article 23(1), first sentence.
68
Spain.
Article 24(1), first sentence.
69
Sri Lanka.
Article 24(1), first sentence.
71
Syria.
Article 25(1), first sentence.
72
Turkey.
Article 25(1), first sentence.
73
United Kingdom.
Article 23.1.
74
Venezuela.
Article 25(1), first sentence.
75
Vietnam.
Article 26(1), first sentence.
Notifications as a result of the extension of the list of conventions after ratification.
As a result of the inclusion of new conventions in the list of conventions in accordance with article 29.5 of the Convention, and in accordance with article 16.6 (a) of the Convention, the State of Qatar considers that the following conventions contain any of the provisions described in article 16.4 (a)(i). The number of the article and paragraph of each of these provisions is indicated below. The depositary has received and communicated the notification of this extension of the list of conventions on the dates indicated below.
Pursuant to article 16.6 (b)(i) of the Convention, the State of Qatar considers that the following conventions contain a provision that determines that the cases to which the first sentence of article 16.1 applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
2
Algeria.
Article 25(1), second sentence.
3
Armenia.
Article 24(1), second sentence.
5
Barbados.
Article 25(1), second sentence.
6
Belarus.
Article 25(1), second sentence.
10
Brunei.
Article 25(1), second sentence.
14
Croatia.
Article 24(1), second sentence.
16
Cyprus.
Article 25(1), second sentence.
18
Eritrea.
Article 25(1), second sentence.
19
Ethiopia.
Article 25(1), second sentence.
20
Fiji.
Article 25(1), second sentence.
22
Gambia.
Article 25(1), second sentence.
27
Indonesia.
Article 25(1), second sentence.
28
Iran.
Article 25(1), second sentence.
30
Isle of Man.
Article 25(1), second sentence.
31
Italy.
Article 25(1), second sentence.
33
Jersey.
Article 24(1), second sentence.
36
South Korea.
Article 24(1), second sentence.
37
Kyrgyzstan.
Article 25(1), second sentence.
42
Malaysia.
Article 26(1), second sentence.
46
Mexico.
Article 26(1), second sentence.
47
Monaco.
Article 25(1), second sentence.
48
Morocco.
Article 25(1), second sentence.
49
Morocco.
Article 25(1), second sentence.
50
Nepal.
Article 25(1), second sentence.
51
The Netherlands.
Article 26(1), second sentence.
53
Pakistan.
Article 24(1), second sentence.
57
Poland.
Article 24(1), second sentence.
59
Romania.
Article 25(1), second sentence.
61
San Marino.
Article 25(1), second sentence.
62
Senegal.
Article 24(1), second sentence.
64
Seychelles.
Article 24(1), second sentence.
69
Sri Lanka.
Article 24(1), second sentence.
71
Syria.
Article 25(1), second sentence.
Notifications as a result of the extension of the list of conventions after ratification.
As a result of the inclusion of new conventions in the list of conventions in accordance with article 29.5 of the Convention, and in accordance with article 16.6(b)(i) of the Convention, the State of Qatar considers that the following conventions contain a provision determining that the cases to which the first sentence of article 16.1 applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of each of these provisions is indicated below. The depositary has received and communicated the notification of this extension of the list of conventions on the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
Date received/communication
77
Georgia.
Article 26(1), second sentence.
Reception: 25/11/2021
Communication: 25/11/2021
In accordance with article 16.6 (b)(ii) of the Convention, the State of Qatar considers that the following conventions contain a provision determining that the cases to which the first sentence of article 16.1 applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 25(1), second sentence.
3
Armenia.
Article 24(1), second sentence.
4
Azerbaijan.
Article 25(1), second sentence.
7
Belgium.
Article 25(1), second sentence.
8
Bermuda.
Article 25(1), second sentence.
9
Bosnia and Herzegovina.
Article 25(1), second sentence.
11
Bulgaria.
Article 25(1), second sentence.
12
Chad.
Article 24(1), second sentence.
13
People's Republic of China.
Article 25(1), second sentence.
15
Cuba.
Article 25(1), second sentence.
17
Ecuador.
Article 26, second sentence.
21
France.
Article 21(1), second sentence.
23
Greece.
Article 25(1), second sentence.
24
Hong Kong, China.
Article 24(1), second sentence.
25
Hungary.
Article 24(1), second sentence.
26
India.
Article 23(1), second sentence.
29
Ireland.
Article 25(1), second sentence.
32
Japan.
Article 24(1), second sentence.
35
Kenya.
Article 25(1), second sentence.
38
Latvia.
Article 25(1), second sentence.
39
Lebanon.
Article 26(1), second sentence.
40
Luxembourg.
Article 26(1), second sentence.
41
Macedonia.
Article 25(1), second sentence.
43
Malta.
Article 25(1), second sentence.
45
Mauritius.
Article 25(1), second sentence.
52
Nigeria.
Article 25(1), second sentence.
54
Panama.
Article 25(1), second sentence.
55
Paraguay.
Article 25(1), second sentence.
56
Philippines.
Article 25(1), second sentence.
58
Portugal.
Article 25(1), second sentence.
60
Russia.
Article 24(1), second sentence.
63
Serbia.
Article 25(1), second sentence.
65
Singapore.
Article 25(1), second sentence.
66
Slovenia.
Article 25(1), second sentence.
67
South Africa.
Article 23(1), second sentence.
68
Spain.
Article 24(1), second sentence.
72
Turkey.
Article 25(1), second sentence.
74
Venezuela.
Article 25(1), second sentence.
75
Vietnam.
Article 26(1), second sentence.
Notifications as a result of the extension of the list of conventions after ratification.
As a result of the inclusion of new conventions in the list of conventions in accordance with article 29.5 of the Convention, and in accordance with article 16.6(b)(ii) of the Convention, the State of Qatar considers that the following convention contains a provision determining that the cases to which the first sentence of article 16.1 applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below. The depositary has received and communicated the notification of this extension of the list of conventions on the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
Date received/ Communication
78
Kazakhstan.
Article 24(1), second sentence.
Reception: 25/11/2021
Communication: 25/11/2021
Notification of listed conventions that do not contain certain provisions.
According to article 16.6.c(i) of the Convention, the State of Qatar considers that the following conventions do not contain any of the provisions described in article 16.4.b(i).
Number of the agreement listed
Other Contracting Jurisdiction
44
Mauritania.
62
Senegal.
70
Sudan.
Notifications as a result of the extension of the list of conventions after ratification.
As a result of the inclusion of new conventions in the list of conventions in accordance with article 29.5 of the Convention, and in accordance with article 16.6(c)(i) of the Convention, the State of Qatar considers that the following convention does not contain any of the provisions described in article 16.4(b)(i). The depositary has received and communicated the notification of this extension of the list of conventions on the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Date received/communication
79
Tunisia.
Reception: 25/11/2021
Communication: 25/11/2021
Under article 16.6 (c) (ii) of the Convention, the State of Qatar considers that the following conventions do not contain any of the provisions described in article 16.4 (b) (ii).
Number of the agreement listed
Other Contracting Jurisdiction
1
Albania.
2
Algeria.
4
Azerbaijan.
5
Barbados.
6
Belarus.
8
Bermuda.
10
Brunei.
14
Croatia.
15
Cuba.
16
Cyprus.
20
Fiji.
22
Gambia.
27
Indonesia.
35
Kenya.
37
Kyrgyzstan.
41
Macedonia.
42
Malaysia.
43
Malta.
44
Mauritania.
46
Mexico.
47
Monaco.
48
Morocco.
49
Morocco.
50
Nepal.
52
Nigeria.
54
Panama.
57
Poland.
62
Senegal.
70
Sudan.
72
Turkey.
73
United Kingdom.
74
Venezuela.
Notifications as a result of the extension of the list of conventions after ratification.
As a result of the inclusion of new conventions in the list of conventions in accordance with article 29.5 of the Convention, and in accordance with article 16.6(c)(ii) of the Convention, the State of Qatar considers that the following conventions do not contain any of the provisions described in article 16.4(b)(ii). The depositary has received and communicated the notification of this extension of the list of conventions on the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Date received/communication
77
Georgia
Reception: 25/11/2021
Communication: 25/11/2021
79
Tunisia
Reception: 25/11/2021
Communication: 25/11/2021
Under article 16.6(d)(i) of the Convention, the State of Qatar considers that the following conventions do not contain any of the provisions described in article 16.4(c)(i).
Number of the agreement listed
Other Contracting Jurisdiction
44
Mauritania.
62
Senegal.
70
Sudan.
Notifications as a result of the extension of the list of conventions after ratification.
As a result of the inclusion of new conventions in the list of conventions in accordance with article 29.5 of the Convention, and in accordance with article 16.6(d)(i) of the Convention, the State of Qatar considers that the following convention does not contain any of the provisions described in article 16.4(c)(i). The depositary has received and communicated the notification of this extension of the list of conventions on the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Date received/communication
79
Tunisia.
Reception: 25/11/2021
Communication: 25/11/2021
Pursuant to article 16.6(d)(ii) of the Convention, the State of Qatar considers that the following conventions do not contain any of the provisions described in article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
7
Belgium.
44
Mauritania.
60
Russia.
62
Senegal.
70
Sudan.
Notifications as a result of the extension of the list of conventions after ratification.
As a result of the inclusion of new conventions in the list of conventions in accordance with article 29.5 of the Convention, and in accordance with article 16.6(d)(ii) of the Convention, the State of Qatar considers that the following convention does not contain any of the provisions described in article 16.4(c)(ii). The depositary has received and communicated the notification of this extension of the list of conventions on the dates indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Date received/communication
79
Tunisia.
Reception: 25/11/2021
Communication: 25/11/2021
Article 17. Correlative adjustments.
Under article 17(3)(b) of the Convention, the State of Qatar reserves the right not to apply any of the provisions of article 17 to its Covered Tax Agreements by the Convention on the grounds that, in the absence of one of the provisions referred to in article 17.2 of its Tax Convention, its competent authority shall endeavour to resolve the case under the provisions on mutual agreement procedure contained in the Covered Tax Agreement.
United Kingdom
Reservations and notifications made by the United Kingdom of Great Britain and Northern Ireland at the time of deposit of the instrument of ratification, acceptance or approval pursuant to articles 28.5 and 29.1 of the Convention
Article 2. Interpretation of the terms.
Notification. Agreements covered by the Convention.
Under article 2.1(a)(ii) of the Convention, the United Kingdom of Great Britain and Northern Ireland wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/ Instrument amending
Date of signature
Date of entry into force
1
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Council of Ministers of the Republic of Albania to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Albania.
Original.
26-03-2013
30-12-2013
2
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the People's Democratic Republic of Algeria to prevent double taxation and to prevent tax evasion and tax fraud in respect of income and property taxes.
Algeria.
Original.
18-02-2015
16-06-2016
3
Agreement between His Majesty's Government and the Government of the Presidency of Antigua to prevent double taxation and to prevent tax evasion in respect of income taxes.
Presidency of Antigua (Antigua and Barbuda).
Original.
19-12-1947
30-01-1948
Instrument amending (a).
05-03-1968
18-11-1968
4
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Argentine Republic to prevent double taxation and to prevent tax evasion in respect of income and capital taxes.
Argentina.
Original.
03-01-1996
01-08-1997
5
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Armenia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Armenia.
Original.
13-07-2011
21-02-2012
6
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Australia to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Australia.
Original.
21-08-2003
17-12-2003
7
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Azerbaijan to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Azerbaijan.
Original.
23-02-1994
03-10-1995
8
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Kingdom of Bahrain to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Bahrain.
Original.
10-03-2010
19-12-2012
9
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the People's Republic of Bangladesh to prevent double taxation and to prevent tax evasion of income taxes and capital gains.
Bangladesh.
Original.
08-08-1979
08-07-1980
10
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and Barbados on the avoidance of double taxation and the prevention of tax evasion in respect of income and property taxes.
Barbados.
Original.
26-04-2012
19-12-2012
11
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Belarus to prevent double taxation of income and property taxes and to prevent tax avoidance and evasion.
Belarus.
Original.
26-09-2017
N. p.
12
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Kingdom of Belgium to prevent double taxation and to prevent tax evasion of income taxes and capital gains.
Belgium.
Original.
01-06-1987
21-10-1989
Instrument amending (a).
24-06-2009
24-12-2012
Instrument amending (b).
13-03-2014
N. p.
13
Agreement between His Majesty's Government and the Government of British Honduras to prevent double taxation and prevent tax evasion of income taxes.
British Honduras (Belize).
Original.
19-12-1947
21-01-1948
Instrument amending (a).
08-04-1968
06-04-1969
Instrument amending (b).
12-12-1973
12-12-1973
14
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Bolivia to prevent double taxation and the prevention of tax evasion in relation to income and property taxes.
Bolivia.
Original.
03-11-1994
23-10-1995
15
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Socialist Federal Republic of Yugoslavia to prevent double taxation of income taxes.
Yugoslavia (Bosnia and Herzegovina).
Original.
06-11-1981
16-09-1982
16
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Botswana to prevent double taxation and to prevent tax evasion of income taxes and capital gains.
Botswana.
Original.
09-09-2005
04-09-2006
17
Agreement between His Majesty's Government and the Government of Brunei to prevent double taxation and prevent tax evasion in respect of income taxes.
Brunei.
Original.
08-12-1950
08-12-1950
Instrument amending (a).
04-03-1968
20-11-1968
Instrument amending (b).
12-12-1973
12-12-1973
Instrument amending (c).
11-12-2012
19-12-2003
18
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Republic of Bulgaria to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Bulgaria.
Original.
26-03-2015
15-12-2015
19
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Union of Burma to prevent double taxation and prevent tax evasion of income taxes.
Burma.
Original.
13-03-1950
26-02-1952
Instrument amending (a).
04-04-1951
26-02-1952
20
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Canada to prevent double taxation and prevent tax evasion of income taxes and capital gains.
Canada.
Original.
08-09-1978
17-12-1980
Instrument amending (a).
15-04-1980
18-12-1980
Instrument amending (b).
16-10-1985
23-12-1985
Instrument amending (c).
07-05-2003
04-05-2004
Instrument to be amended (d).
21-07-2014
18-12-2014
Instrument amending (e).
11-08-2015
21-12-2016
21
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Chile to prevent double taxation and to prevent tax evasion in relation to income taxes and capital gains.
Chile.
Original.
12-07-2003
21-12-2004
22
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the People's Republic of China to prevent double taxation and tax evasion in respect of income taxes and capital gains.
China.
Original.
27-06-2011
13-12-2013
Instrument amending (a).
27-02-2013
13-12-2013
23
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Côte d'Ivoire to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Ivory Coast.
Original.
26-06-1985
24-01-1987
24
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Republic of Croatia to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Croatia.
Original.
15-01-2015
19-11-2015
25
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Cyprus to prevent double taxation and prevent tax evasion in the area of income taxes.
Cyprus.
Original.
20-06-1974
18-03-1975
Instrument amending (a).
02-04-1980
15-12-1980
26
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Czech and Slovak Federal Republic to prevent double taxation and prevent tax evasion in respect of income taxes and capital gains.
Czechoslovakia (Czech Republic).
Original.
05-11-1990
20-12-1991
27
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Kingdom of Denmark to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Denmark.
Original.
11-11-1980
17-12-1980
Instrument amending (a).
01-07-1991
19-12-1991
Instrument amending (b).
15-10-1996
20-06-1997
28
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Arab Republic of Egypt to prevent double taxation and to prevent tax evasion of income taxes and capital gains.
Egypt.
Original.
25-04-1977
23-08-1980
29
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Estonia to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Estonia.
Original.
12-05-1994
19-12-1994
30
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Federal Democratic Republic of Ethiopia to prevent double taxation and to prevent tax evasion of income taxes and capital gains.
Ethiopia.
Original.
09-06-2011
21-02-2013
31
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Faroe Islands to prevent double taxation and to prevent tax evasion of income taxes and capital gains.
Faroe Islands.
Original.
20-06-2007
03-06-2008
32
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Fiji to prevent double taxation and to prevent tax evasion of income taxes.
Fiji.
Original.
21-11-1975
27-08-1976
33
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Finland to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Finland.
Original.
17-07-1969
05-02-1970
Instrument amending (a).
17-05-1973
27-06-1974
Instrument amending (b).
16-11-1979
25-04-1981
Instrument amending (c).
01-10-1985
20-02-1987
Instrument to be amended (d).
26-09-1991
23-12-1991
Instrument amending (e).
31-07-1996
08-08-1997
34
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the French Republic to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
France.
Original.
19-06-2008
18-12-2009
35
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of the Gambia to prevent double taxation and tax evasion in respect of income taxes and capital gains.
Gambia.
Original.
20-05-1980
05-07-1982
36
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Georgia on the prevention of double taxation and tax evasion in respect of income and property taxes.
Georgia.
Original.
13-07-2004
11-10-2005
Instrument amending (a).
03-02-2010
17-12-2010
37
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Ghana to prevent double taxation and to prevent tax evasion of income taxes and capital gains.
Ghana.
Original.
20-01-1993
10-08-1994
38
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Kingdom of Greece to prevent double taxation and to prevent tax evasion of income taxes.
Greece.
Original.
25-06-1953
15-01-1954
39
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Grenada to prevent double taxation and prevent tax evasion of income taxes.
Grenada.
Original.
04-03-1949
02-05-1949
Instrument amending (a).
25-07-1968
14-12-1968
40
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Cooperative Republic of Guyana to avoid double taxation and prevent tax evasion in respect of income taxes and capital gains.
Guyana.
Original.
31-08-1992
18-12-1992
41
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Hong Kong Special Administrative Region of the People's Republic of China to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Hong Kong.
Original.
21-06-2010
20-12-2010
42
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Hungary to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Hungary.
Original.
07-09-2011
28-12-2011
43
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and Iceland to prevent double taxation and tax evasion in the area of income taxes and capital gains.
Iceland.
Original.
17-12-2013
10-11-2014
44
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of India to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
India.
Original.
25-01-1993
25-101993
(6)
Instrument amending (a).
30-10-2012
27-12-2013
45
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Indonesia to avoid double taxation and prevent tax evasion in respect of income taxes and capital gains.
Indonesia.
Original.
05-04-1993
14-04-1994
46
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Ireland to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Ireland.
Original.
02-06-1976
23-12-1976
Instrument amending (a).
28-10-1976
23-12-1976
Instrument amending (b).
07-11-1994
21-09-1995
Instrument amending (c).
04-11-1998
23-12-1998
47
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Israel to prevent double taxation and prevent tax evasion of income taxes.
Israel.
Original.
26-09-1962
13-02-1963
Instrument amending (a).
20-04-1970
25-03-1971
48
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Italian Republic to prevent double taxation and to prevent tax evasion in respect of income taxes.
Italy.
Original.
21-10-1988
31-12-1990
49
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Jamaica to prevent double taxation and tax evasion in respect of income taxes and capital gains.
Jamaica.
Original.
16-03-1973
31-12-1973
50
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and Japan to prevent double taxation and prevent tax evasion in respect of income taxes and capital gains.
Japan.
Original.
02-02-2006
12-10-2006
Instrument amending (a).
17-12-2013
12-12-2014
51
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Hashemite Kingdom of Jordan to prevent double taxation and to prevent tax evasion of income taxes.
Jordan.
Original.
22-07-2001
24-03-2002
52
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Kazakhstan to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Kazakhstan.
Original.
21-03-1994
15-07-1996
Instrument amending (a).
18-09-1997
02-11-1998
53
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Kenya to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Kenya.
Original.
31-07-1973
30-09-1977
Instrument amending (a).
20-01-1976
30-09-1977
54
Agreement between His Majesty's Government and the Government of the Gilbert Islands Colony and Ellice to avoid double taxation and prevent tax evasion in respect of income taxes.
Gilbert and Ellice Islands Colony (Kiribati).
Original.
10-05-1950
10-05-1950
Instrument amending (a).
04-03-1968
23-10-1968
Instrument amending (b).
25-07-1974
25-07-1974
55
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Korea to Prevent Double Taxation and Tax Evasion in Income Tax and Capital Gains.
Republic of Korea.
Original.
25-10-1996
30-12-1996
56
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Kosovo to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Kosovo.
Original.
04-06-2015
16-12-2015
57
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the State of Kuwait to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Kuwait.
Original.
23-02-1999
01-07-2000
58
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Kyrgyz Republic to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Kyrgyzstan.
Original.
13-06-2017
N. p.
59
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Latvia to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Latvia.
Original.
08-05-1996
30-12-1996
60
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Kingdom of Lesotho to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Lesotho.
Original.
03-11-2016
N. p.
61
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Great Socialist People's Libyan Arab Jamahiriya to prevent double taxation and to prevent tax evasion of income taxes and capital gains.
Libya.
Original.
17-11-2008
08-03-2010
62
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Principality of Liechtenstein to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Liechtenstein.
Original.
11-06-2012
19-12-2012
63
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Lithuania to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Lithuania.
Original.
19-03-2001
04-02-2002
Instrument amending (a).
21-05-2002
28-11-2002
64
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Grand Duchy of Luxembourg to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Luxembourg.
Original.
24-05-1967
03-07-1968
Instrument amending (a).
18-07-1978
21-05-1980
Instrument amending (b).
28-01-1983
19-03-1984
Instrument amending (c).
02-07-2009
28-04-2010
65
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Macedonia to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Macedonia.
Original.
08-11-2006
08-08-2007
66
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Federation of Rhodesia and Nyasaland to prevent double taxation and prevent tax evasion of income taxes.
Federation of Rhodesia and Nyasaland (Malawi).
Original.
25-11-1955
24-04-1956
Instrument amending (a).
02-04-1968
13-09-1968
Instrument amending (b).
10-02-1978
14-03-1979
67
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Malaysia to prevent double taxation and prevent tax evasion of income taxes.
Malaysia.
Original.
10-12-1996
08-07-1998
Instrument amending (a).
22-09-2009
28-12-2010
68
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and Malta on the avoidance of double taxation and the prevention of tax evasion in respect of income taxes and capital gains.
Malta.
Original.
12-05-1994
27-03-1995
69
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Mauritius to avoid double taxation and prevent tax evasion in respect of income taxes and capital gains.
Mauritius.
Original.
11-02-1981
19-10-1981
Instrument amending (a).
23-10-1986
26-10-1987
Instrument amending (b).
27-03-2003
22-10-2003
Instrument amending (c).
10-01-2011
13-10-2011
Instrument to be amended (d).
28-02-2018
N. p.
70
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the United Mexican States to prevent double taxation and to prevent tax evasion of income taxes and capital gains.
Mexico.
Original.
02-06-1994
15-12-1994
Instrument amending (a).
23-04-2009
18-01-2011
71
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Moldova to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Moldova.
Original.
08-11-2007
30-10-2008
72
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Mongolia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Mongolia.
Original.
23-04-1996
04-12-1996
73
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Socialist Federal Republic of Yugoslavia to prevent double taxation of income taxes.
Yugoslavia (Montenegro).
Original.
06-11-1981
16-09-1982
74
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Kingdom of Morocco to prevent double taxation and to prevent tax evasion of income taxes and capital gains.
Morocco.
Original.
08-09-1981
29-11-1990
75
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of South Africa to prevent double taxation and prevent tax evasion of income taxes.
South Africa (Namibia).
Original.
28-05-1962
27-09-1962
Instrument amending (a).
08-08-1962
19-12-1962
Instrument amending (b).
14-06-1967
27-11-1967
76
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Kingdom of the Netherlands to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
The Netherlands.
Original.
26-09-2008
25-12-2010
Instrument amending (a).
12-06-2013
31-01-2014
77
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of New Zealand to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
New Zealand.
Original.
04-08-1983
16-03-1984
Instrument amending (a).
22-12-1983
22-12-1983
Instrument amending (b).
04-11-2003
23-07-2004
Instrument amending (c).
07-11-2007
28-08-2008
78
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Federal Republic of Nigeria to prevent double taxation and to prevent tax evasion of income taxes and capital gains.
Nigeria.
Original.
09-06-1987
27-12-1987
79
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Kingdom of Norway to prevent double taxation and tax evasion in respect of income taxes and capital gains.
Norway.
Original.
14-03-2013
17-12-2013
80
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Sultanate of Oman to prevent double taxation and tax evasion in respect of income taxes and capital gains.
Oman.
Original.
23-02-1998
09-11-1998
Instrument amending (a).
26-11-2009
09-01-2011
81
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Islamic Republic of Pakistan to prevent double taxation and tax evasion in respect of income taxes and capital gains.
Pakistan.
Original.
24-11-1986
08-12-1987
82
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Republic of Panama to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Panama.
Original.
29-07-2013
12-12-2013
83
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Independent State of Papua New Guinea to prevent double taxation and prevent tax evasion of income taxes.
Papua New Guinea.
Original.
17-09-1991
20-12-1991
84
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of the Philippines to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Philippines.
Original.
10-06-1976
22-01-1978
85
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Republic of Poland to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Poland.
Original.
20-07-2006
27-12-2006
86
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and Portugal to prevent double taxation and prevent tax evasion in respect of income taxes.
Portugal.
Original.
27-03-1968
17-01-1969
87
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the State of Qatar to prevent double taxation and tax evasion in respect of income taxes and capital gains.
Qatar.
Original.
25-06-2009
15-10-2010
Instrument amending (a).
20-10-2010
27-07-2011
88
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Socialist Republic of Romania to prevent double taxation on income taxes and capital gains.
Romania.
Original.
18-09-1975
22-11-1976
89
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Russian Federation to prevent double taxation and to prevent tax evasion of income taxes and capital gains.
Russia.
Original.
15-02-1994
18-04-1997
90
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Kingdom of Saudi Arabia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Saudi Arabia.
Original.
31-10-2007
01-01-2009
91
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Senegal to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Senegal.
Original.
26-02-2015
30-03-2016
92
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Socialist Federal Republic of Yugoslavia to prevent double taxation of income taxes.
Yugoslavia (Serbia).
Original.
06-11-1981
16-09-1982
93
Convention between His Majesty's Government and the Government of Sierra Leone to prevent double taxation and prevent tax evasion of income taxes.
Sierra Leone.
Original.
19-12-1947
16-02-1948
Instrument amending (a).
18-03-1968
16-01-1969
94
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Singapore to avoid double taxation and prevent tax evasion in respect of income taxes and capital gains.
Singapore.
Original.
12-02-1997
19-12-1997
Instrument amending (a).
24-08-2009
08-01-2011
Instrument amending (b).
15-02-2012
27-12-2012
95
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Czech and Slovak Republic to prevent double taxation and prevent tax evasion in respect of income taxes and capital gains.
Czechoslovakia (Slovak Republic).
Original.
05-11-1990
20-12-1991
96
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Slovenia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Slovenia.
Original.
13-11-2007
11-09-2008
97
Agreement between His Majesty's Government and the Government of the British Protectorate of Solomon Islands to prevent double taxation and prevent tax evasion of income taxes.
British protectorate of Solomon Islands (Solomon Islands).
Original.
10-05-1950
10-05-1950
Instrument amending (a).
08-04-1968
24-01-1969
Instrument amending (b).
25-07-1974
25-07-1974
98
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of South Africa to prevent double taxation and to prevent tax evasion of income taxes and capital gains.
South Africa.
Original.
04-07-2002
17-12-2002
Instrument amending (a).
08-11-2010
13-10-2011
99
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Kingdom of Spain to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Spain.
Original.
14-03-2013
12-06-2014
100
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Democratic Socialist Republic of Sri Lanka to avoid double taxation and prevent tax evasion of income taxes and capital gains.
Sri Lanka.
Original.
21-06-1979
21-05-1980
101
Agreement between His Majesty's Government and the Government of the Presidency of St. Kitts and Nevis to prevent double taxation and to prevent tax evasion in respect of income taxes.
Presidency of San Cristobal y Nieves (San Cristobal y Nieves).
Original.
19-12-1947
28-01-1948
102
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Democratic Republic of Sudan to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Sudan.
Original.
08-03-1975
08-10-1977
103
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Kingdom of Swaziland to prevent double taxation and to prevent tax evasion of income taxes.
Swaziland.
Original.
26-11-1968
18-03-1969
104
Convention between the United Kingdom of Great Britain and Northern Ireland and the Kingdom of Sweden to prevent double taxation and prevent tax evasion in respect of income taxes and capital gains.
Sweden.
Original.
26-03-2015
20-12-2015
105
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Tajikistan to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Tajikistan.
Original.
01-07-2014
16-03-2015
106
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Kingdom of Thailand to prevent double taxation and prevent tax evasion of income taxes.
Thailand.
Original.
18-02-1981
20-11-1981
107
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Trinidad and Tobago to prevent double taxation and prevent tax evasion of income taxes.
Trinidad and Tobago.
Original.
31-12-1982
22-12-1983
108
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Tunisia to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Tunisia.
Original.
15-12-1982
20-01-1984
109
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Republic of Turkey to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Turkey.
Original.
19-02-1986
26-10-1988
110
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Turkmenistan to prevent double taxation and to prevent tax evasion of income taxes and capital gains.
Turkmenistan.
Original.
09-06-2016
19-12-2016
111
Agreement between His Majesty's Government and the Government of the Gilbert Islands Colony and Ellice to avoid double taxation and prevent tax evasion in respect of income taxes.
Colony of the Gilbert and Ellice Islands (Tuvalu).
Original.
10-05-1950
10-05-1950
Instrument amending (a).
04-03-1968
23-10-1968
Instrument amending (b).
25-07-1974
25-07-1974
112
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Uganda to prevent double taxation and to prevent tax evasion of income taxes and capital gains.
Uganda.
Original.
23-12-1992
21-12-1993
113
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Ukraine to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Ukraine.
Original.
10-02-1993
11-08-1993
Instrument amending (a).
09-10-2017
N. p.
114
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the United Arab Emirates to prevent double taxation and to prevent tax evasion of income taxes and capital gains.
United Arab Emirates.
Original.
12-04-2016
25-12-2016
115
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the United States of America to avoid double taxation and prevent tax evasion in respect of income taxes and capital gains.
United States of America.
Original.
24-07-2001
31-03-2003
Instrument amending (a).
19-07-2002
31-03-2003
116
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Eastern Republic of Uruguay to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Uruguay.
Original.
24-02-2016
14-11-2016
117
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Uzbekistan to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Uzbekistan.
Original.
15-10-1993
10-06-1994
Instrument amending (a).
24-01-2018
01-06-2018
118
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Venezuela for the purpose of avoiding double taxation and preventing tax evasion in respect of income tax and capital gains.
Venezuela.
Original.
11-03-1996
31-12-1996
119
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Socialist Republic of Vietnam to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Vietnam.
Original.
09-04-1994
15-12-1994
120
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Zambia to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Zambia.
Original.
04-02-2014
20-07-2015
121
Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Zimbabwe to prevent double taxation and to prevent tax evasion of income taxes and capital gains.
Zimbabwe.
Original.
19-10-1982
11-02-1983
(6)
The United Kingdom understands that India considers that the Convention entered into force on 26 October 1993.
Article 3. Transparent entities.
Reservation.
Under article 3.5.f of the Convention, the United Kingdom of Great Britain and Northern Ireland reserves the right not to apply article 3.2 to its Covered Tax Agreements by the Convention.
Notification of existing provisions in the listed conventions.
Pursuant to article 3.6 of the Convention, the United Kingdom of Great Britain and Northern Ireland considers that the following conventions contain any of the provisions described in article 3.4 that are not subject to any of the reservations described in article 3.5 (c) to (e). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
4
Argentina.
Article 4.1, second sentence
5
Armenia.
Article 24
11
Belarus.
Article 1.2
21
Chile.
Article 4.4
31
Faroe Islands.
Article 23(2) and Protocol 2
34
France.
Article 4.5
44
India.
Article 4(1)(b)
50
Japan.
Article 4.5
65
Macedonia.
Article 23(2)
71
Moldova.
Article 23(2)
76
The Netherlands.
Article 22(3)
99
Spain.
Article 4.4
104
Sweden.
Article 1.2
113
Ukraine.
Article 1.2 [as amended by Article 2(a)]
115
America.
Article 1.8
116
Uruguay.
Article 4.3
117
Uzbekistan.
Article 1.2
Article 4. Entities with double residence.
Notification of existing provisions in the listed conventions.
Pursuant to article 4.4 of the Convention, the United Kingdom of Great Britain and Northern Ireland considers that the following agreements contain any of the provisions described in article 4.2 that are not subject to the reservations described in article 4.3 (b) and (d). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania
Article 4.3
2
Algeria
Article 4.3
3
Antigua and Barbuda
Article 2.1.g: ‘and an undertaking shall be deemed to be resident in the United Kingdom, if its activity is managed and controlled in the United Kingdom, and in Antigua, if its activity is managed and controlled in Antigua;’
4
Argentina
Article 4.3
5
Armenia
Article 4.3
6
Australia
Article 4.4
7
Azerbaijan
Article 4.3
8
Bahrain
Article 4.4
9
Bangladesh
Article 4.3
10
Barbados
Article 4.3
11
Belarus
Article 4.3
12
Belgium
Article 4.3
13
Belize
Article 2.1.g reads as follows: ‘and an undertaking shall be considered to be resident in the United Kingdom, if its activity is managed and controlled in the United Kingdom, and in the Cologne, if its activity is managed and controlled in the Cologne;’
14
Bolivia
Article 4.3
15
Bosnia and Herzegovina
Article 4.3
16
Botswana
Article 4.3
17
Brunei
The following text of Article 2.1.g: ‘and an undertaking shall be deemed to be resident in the United Kingdom, if its activity is managed and controlled in the United Kingdom, and in Brunei, if its activity is managed and controlled in Brunei;’
18
Bulgaria
Article 4.4
19
Burma
Article II.1.g reads as follows: ‘and an undertaking shall be deemed to be resident in the United Kingdom, if its activity is managed and controlled in the United Kingdom, and in Burma, if its activity is managed and controlled in Burma;’
20
Canada
Article 4.3
21
Chile
Article 4.3
22
China
Article 4.3
23
Ivory Coast
Article 4.3
24
Croatia
Article 4.3
25
Cyprus
Article 4.3
26
Czech Republic
Article 4.3
27
Denmark
Article 4.3
28
Egypt
Article 4.3
29
Estonia
Article 4.3
30
Ethiopia
Article 4.3
31
Faroe Islands
Article 4.4
32
Fiji
Article 4.3
33
Finland
Article 4.3
34
France
Article 4.3
35
Gambia
Article 4.2
36
Georgia
Article 4.3
37
Ghana
Article 4.3
38
Greece
Article II(1)(g) reads as follows: ‘and an undertaking shall be deemed to be resident in the United Kingdom, if its activity is managed and controlled in the United Kingdom, and in Greece, if its activity is managed and controlled in Greece;’
39
Grenada
The following text of Article 2.1.g: ‘and an undertaking shall be deemed to be resident in the United Kingdom, if its activity is managed and controlled in the United Kingdom, and in Grenada, if its activity is managed and controlled in Grenada;’
40
Guyana
Article 4.3
41
Hong Kong
Article 4.3
42
Hungary
Article 4.4
43
Iceland
Article 4.3
44
India
Article 4.3
45
Indonesia
Article 4.3
46
Ireland
Article 4.3
47
Israel
Article II(1)(h)(iii)
48
Italy
Article 4.3
49
Jamaica
Article 3.3
50
Japan
Article 4.3
51
Jordan
Article 4.3
52
Kazakhstan
Article 4.3
53
Kenya
Article 4.3
54
Kiribati
Article 2.1.g reads as follows: ‘and an undertaking shall be considered to be resident in the United Kingdom, if its activity is managed and controlled in the United Kingdom, and in the Cologne, if its activity is managed and controlled in the Cologne;’
55
Korea
Article 4.3
56
Kosovo
Article 4.4
57
Kuwait
Article 4.4
58
Kyrgyzstan
Article 4.3
59
Latvia
Article 4.3
60
Lesotho
Article 4.3
61
Libya
Article 4.3
62
Liechtenstein
Article 4.4
63
Lithuania
Article 4.3
64
Luxembourg
Article IV(3)
65
North Macedonia
Article 4.3
66
Malawi
The following text in Article II(1)(g): ‘and an undertaking shall be deemed to be resident in the United Kingdom, if its activity is managed and controlled in the United Kingdom, and in Malawi, if its activity is managed and controlled in Malawi;’
67
Malaysia
Article 4.3
68
Malta
Article 4.3
69
Mauritius
Article 4.3
70
Mexico
Article 4.3
71
Moldova
Article 4.4
72
Mongolia
Article 4.3
73
Montenegro
Article 4.3
74
Morocco
Article 4.3
75
Namibia
Article II(1)(h)(iii)
76
Netherlands
Article 4.4
77
New Zealand
Article 4.3
78
Nigeria
Article 4.3
79
Norway
Article 4.4
80
Oman
Article 4.3
81
Pakistan
Article 4.3
82
Panama
Article 4.3
83
Papua New Guinea
Articles 4.4 and 4.5
84
Philippines
Article 4.3
85
Poland
Article 4.3
86
Portugal
Article 4.3
87
Qatar
Article 4.4
88
Romania
Article 4.3
89
Russia
Article 4.3
90
Saudi Arabia
Article 4.3
91
Senegal
Article 4.4
92
Serbia
Article 4.3
93
Sierra Leone
Article 2.1.g reads as follows: ‘and an undertaking shall be considered to be resident in the United Kingdom, if its activity is managed and controlled in the United Kingdom, and in Sierra Leone, if its activity is managed and controlled in Sierra Leone.’
94
Singapore
Article 4.3
95
Slovak Republic
Article 4.3
96
Slovenia
Article 4.3
97
Solomon Islands
Article 2.1.g reads as follows: ‘and an undertaking shall be deemed to be resident in the United Kingdom, if its activity is managed and controlled in the United Kingdom, and in the Protectorate, if its activity is managed and controlled in the Protectorate.’
98
South Africa
Article 4.3
99
Spain
Article 4.3
100
Sri Lanka
Article 4.3
101
Saint Kitts and Nevis
Article 2.1.g reads as follows: ‘and an undertaking shall be considered to be resident in the United Kingdom, if its activity is managed and controlled in the United Kingdom, and in the Presidency, if its activity is managed and controlled in the Presidency.’
102
Sudan
Article 4.3
103
Swaziland
Article 4.3
104
Sweden
Article 4.3
105
Tajikistan
Article 4.3
106
Thailand
Article 4.3
107
Trinidad and Tobago
Article 4.3
108
Tunisia
Article 4.3
109
Turkey
Article 4.3
110
Turkmenistan
Article 4.4
111
Tuvalu
Article 2.1.g reads as follows: ‘and an undertaking shall be considered to be resident in the United Kingdom, if its activity is managed and controlled in the United Kingdom, and in the Cologne, if its activity is managed and controlled in the Cologne;’
112
Uganda
Article 4.3
113
Ukraine
Article 4.3; Article 4.4 [as amended by Article 5(a)]
114
United Arab Emirates
Article 4.4
115
United States
Article 4.5
116
Uruguay
Article 4.4
117
Uzbekistan
Article 4.3
118
Venezuela
Article 4.4
Article.
Vietnam
Article 4.3
120
Zambia
Article 4.3
121
Zimbabwe
Article 4.3
Article 6. Purpose of the Covered Tax Agreements.
Reservation.
Under article 6.4 of the Convention, the United Kingdom of Great Britain and Northern Ireland reserves the right not to apply article 6.1 to any of its Covered Tax Agreements by the Convention which already contain in the Preamble the intention of the contracting jurisdictions to eliminate double taxation without creating opportunities for non-taxation or reduced taxation through tax evasion or circumvention (including the practice of seeking the most favourable agreement seeking to obtain the benefits provided for in the tax convention for the indirect benefit of third-party residents) or has wider application. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
11
Belarus.
'Wishing to conclude a convention to eliminate double taxation on income and property taxes without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including the practice of seeking the most favourable convention seeking to obtain the benefits provided for in this convention for the indirect benefit of residents of third States );'
113
Ukraine.
‘Wanting to eliminate double taxation in relation to taxes covered by this Convention without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including the practice of seeking the most favourable agreement seeking to obtain the benefits provided for in this Convention for the indirect benefit of residents of third States);’ [as amended by Article 1(a)]
117
Uzbekistan.
"Wishing to conclude a convention to prevent double taxation of income taxes and capital gains without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including the practice of seeking the most favourable agreement seeking to obtain the benefits provided for in this convention for the indirect benefit of residents of third States";
Notification of choice of optional provisions.
Under article 6.6 of the Convention, the United Kingdom of Great Britain and Northern Ireland opts to apply article 6.3.
Notification of the text of the Preamble existing in the conventions included in the list.
Under article 6.5 of the Convention, the United Kingdom of Great Britain and Northern Ireland considers that the following conventions do not fall within the scope of a reservation made under article 6.4 and contain in the Preamble the wording referred to in article 6.2. The text of the relevant paragraph of the Preamble is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
1
Albania.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes;’
2
Algeria.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion and tax fraud in respect of income and property taxes;'
4
Argentina.
‘Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and capital taxes;’
5
Armenia.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes;’
6
Australia.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains,"
7
Azerbaijan.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
8
Bahrain.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
9
Bangladesh.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
10
Barbados.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes;’
12
Belgium.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains,"
14
Bolivia.
‘Wishing to conclude an agreement to prevent double taxation and the prevention of tax evasion in relation to income and property taxes;’
15
Bosnia and Herzegovina.
'Wishing to conclude a convention to prevent double taxation on income taxes;'
16
Botswana.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
18
Bulgaria.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income taxes and capital gains"
20
Canada.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains,"
21
Chile.
‘Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in relation to income taxes and capital gains;’
22
China.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains,"
23
Ivory Coast.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains,"
24
Croatia.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
25
Cyprus.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;'
26
Czech Republic.
'Wishing to conclude a convention to prevent double taxation of income taxes and capital gains;'
27
Denmark.
‘Wishing to conclude a new convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
28
Egypt.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
29
Estonia.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
30
Ethiopia.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
31
Faroe Islands.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
32
Fiji.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;'
33
Finland.
'Wishing to conclude a new convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes;'
34
France.
‘Wishing to conclude a new convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
35
Gambia.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
36
Georgia.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes;’
37
Ghana.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
38
Greece.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
40
Guyana.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and capital gains, as well as to promote international trade and investment;'
41
Hong Kong.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
42
Hungary.
‘The United Kingdom of Great Britain and Northern Ireland and the Republic of Hungary, looking forward to concluding a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes’
43
Iceland.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains,"
44
India.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
45
Indonesia.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
46
Ireland.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
47
Israel.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;'
48
Italy.
'Wishing to conclude a new convention to prevent double taxation and to prevent tax evasion in the area of income taxes;'
49
Jamaica.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
50
Japan.
"Wishing to conclude a new convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains,"
51
Jordan.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
52
Kazakhstan.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
53
Kenya.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
55
Korea.
‘Wishing to conclude a new convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
56
Kosovo.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes;’
57
Kuwait.
‘Wishing to promote their economic relations by removing tax obstacles by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes;’
58
Kyrgyzstan.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
59
Latvia.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
60
Lesotho.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
61
Libya.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
62
Liechtenstein.
"Desirous of concluding a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes, they have agreed as follows:"
63
Lithuania.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
64
Luxembourg.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes;’
65
Macedonia.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes;’
66
Malawi.
‘The Government of the United Kingdom of Great Britain and Northern Ireland and the Governor-General of the Federation of Rhodesia and Nyasaland acting with the approval of the Executive Council of the Federation, i.e. the Government of the Federation of Rhodesia and Nyasaland, wishing to conclude an agreement to prevent double taxation and prevent tax evasion in the area of income taxes, have agreed as follows:’
67
Malaysia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;'
68
Malta.
‘Wishing to conclude a new convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
69
Mauritius.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
70
Mexico.
‘Wishing to conclude a new convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
71
Moldova.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes;’
72
Mongolia.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes with a view to promoting economic cooperation between the two countries;"
73
Montenegro.
'Wishing to conclude a convention to prevent double taxation on income taxes;'
74
Morocco.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
75
Namibia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;'
76
The Netherlands.
‘Wishing to conclude a new convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
77
New Zealand.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
78
Nigeria.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
79
Norway.
‘The United Kingdom of Great Britain and Northern Ireland and the Government of the Kingdom of Norway, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains,’
80
Oman.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains,"
81
Pakistan.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
82
Panama.
“The United Kingdom of Great Britain and Northern Ireland and the Republic of Panama, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains, have agreed as follows:
83
Papua New Guinea.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;'
84
Philippines.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
85
Poland.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
86
Portugal.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;'
87
Qatar.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
88
Romania.
'Wishing to conclude a convention to prevent double taxation of income taxes and capital gains;'
89
Russia.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
90
Saudi Arabia.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes;’
91
Senegal.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
92
Serbia.
'Wishing to conclude a convention to prevent double taxation on income taxes;'
94
Singapore.
‘Wishing to conclude a new convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
95
Slovak Republic.
'Wishing to conclude a convention to prevent double taxation of income taxes and capital gains;'
96
Slovenia.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes;’
98
South Africa.
‘The Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of South Africa, wishing to promote and strengthen economic relations between the two countries by concluding a new convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains,’
99
Spain.
'The United Kingdom of Great Britain and Northern Ireland and the Kingdom of Spain, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes, have agreed as follows:'
100
Sri Lanka.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
102
Sudan.
'Wishing to conclude a new convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes;'
103
Swaziland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;'
104
Sweden.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
105
Tajikistan.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes;’
106
Thailand.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;'
107
Trinidad and Tobago.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;'
108
Tunisia.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
109
Turkey.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
110
Turkmenistan.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
112
Uganda.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
113
Ukraine.
‘Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’ [before amendment by Article 1(a)]
114
United Arab Emirates.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion and avoidance of income taxes and capital gains'.
115
America.
"Wishing to conclude a new convention to prevent double taxation and to prevent tax evasion on income and capital gains,"
116
Uruguay.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes'
118
Venezuela.
‘Wishing to conclude a convention with the aim of avoiding double taxation and preventing tax evasion in the area of income tax and capital gains;’
119
Vietnam.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
120
Zambia.
‘The Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Zambia, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes, have agreed as follows:’
121
Zimbabwe.
‘Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains;’
Notification of listed conventions that do not contain the text of the Preamble agreed upon in the Convention.
Pursuant to article 6.6 of the Convention, the United Kingdom of Great Britain and Northern Ireland considers that the following conventions do not contain in their Preamble reference to its desire to develop its economic relations or to strengthen tax cooperation.
Number of the agreement listed
Other Contracting Jurisdiction
1
Albania.
2
Algeria.
3
Antigua and Barbuda.
4
Argentina.
5
Armenia.
6
Australia.
7
Azerbaijan.
8
Bahrain.
9
Bangladesh.
10
Barbados.
12
Belgium.
13
Belize.
14
Bolivia.
15
Bosnia and Herzegovina.
16
Botswana.
17
Brunei.
18
Bulgaria.
19
Burma.
20
Canada.
21
Chile.
22
China.
23
Ivory Coast.
24
Croatia.
25
Cyprus.
27
Denmark.
28
Egypt.
29
Estonia.
30
Ethiopia.
31
Faroe Islands.
32
Fiji.
33
Finland.
34
France.
35
Gambia.
36
Georgia.
37
Ghana.
38
Greece.
39
Grenada.
40
Guyana.
41
Hong Kong.
42
Hungary.
43
Iceland.
44
India.
45
Indonesia.
46
Ireland.
47
Israel.
48
Italy.
49
Jamaica.
50
Japan.
51
Jordan.
52
Kazakhstan.
53
Kenya.
54
Kiribati.
55
Korea.
56
Kosovo.
57
Kuwait.
58
Kyrgyzstan.
59
Latvia.
60
Lesotho.
61
Libya.
62
Liechtenstein.
63
Lithuania.
64
Luxembourg.
65
Macedonia.
66
Malawi.
67
Malaysia.
68
Malta.
70
Mauritius.
70
Mexico.
71
Moldova.
72
Mongolia.
73
Montenegro.
74
Morocco.
75
Namibia.
76
The Netherlands.
77
New Zealand.
78
Nigeria.
79
Norway.
80
Oman.
81
Pakistan.
82
Panama.
83
Papua New Guinea.
84
Philippines.
85
Poland.
86
Portugal.
87
Qatar.
88
Romania.
89
Russia.
90
Saudi Arabia.
91
Senegal.
92
Serbia.
93
Sierra Leone.
94
Singapore.
95
Slovak Republic.
96
Slovenia.
97
Solomon Islands.
98
South Africa.
99
Spain.
100
Sri Lanka.
101
St. Kitts and Nevis.
102
Sudan.
103
Swaziland.
104
Sweden.
105
Tajikistan.
106
Thailand.
107
Trinidad and Tobago.
108
Tunisia.
109
Turkey.
110
Turkmenistan.
111
Tuvalu.
112
Uganda.
113
Ukraine [before amended by Article 1(a)].
114
United Arab Emirates.
115
America.
116
Uruguay.
117
Uzbekistan.
118
Venezuela.
119
Vietnam.
120
Zambia.
121
Zimbabwe.
Article 7. Measures to prevent the abuse of conventions.
Notification of choice of optional provisions.
Under article 7.17 (b) of the Convention, the United Kingdom of Great Britain and Northern Ireland opts to apply article 7.4.
Notification of existing provisions in the listed conventions.
Under article 7.17 (a) of the Convention, the United Kingdom of Great Britain and Northern Ireland considers that the following conventions are not subject to any reservation under article 17.15 (b) and contain a provision under article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Articles 10.6, 11.6, 12.5 and 20.4
2
Algeria.
Articles 10.6, 11.8, 12.7 and 20.5
3
Antigua and Barbuda.
Article 6.3
4
Argentina.
Articles 11.9, 12.7 and 21.4
5
Armenia.
Articles 10.6, 11.8, 12.7 and 21.4
6
Australia.
Articles 10.7, 11.9, 12.7 and 20.5
7
Azerbaijan.
Articles 11.8, 12.7, 21.3 and 23.2
8
Bahrain.
Articles 10.6, 11.7 and 12.5
10
Barbados.
Articles 10.7, 11.5, 12.5 and 20.5
11
Belarus.
Article 27(3)
12
Belgium.
Articles 10.8, 11.8, 12.6, 22.5 and 23.4
13
Belize.
Article 6.3
14
Bolivia.
Articles 11.8 and 12.7
16
Botswana.
Articles 10.6, 11.7, 12.7, 13.7 and 22.5
17
Brunei.
Article 6.6
18
Bulgaria.
Articles 10.7, 11.8, 12.7 and 20.5
20
Canada.
Articles 10.8, 11.9 and 12.8
21
Chile.
Articles 10.6, 11.7, 12.7 and 20.5
22
China.
Articles 10.7, 11.8, 12.7 and 21.4
24
Croatia.
Articles 10.7, 11.7, 12.6 and 21.4
25
Cyprus.
Article 12(6)
27
Denmark.
Articles 10.6, 11.6 and 12.5
29
Estonia.
Articles 11.9, 12.7, 22.3 and 24.2
30
Ethiopia.
Articles 10.6, 11.8 and 12.7
31
Faroe Islands.
Articles 10.7, 11.5, 12.5 and 20.5
33
Finland.
Articles 11(4), 12(6) and 13(6)
34
France.
Articles 11.6, 12.5, 13.5 and 23.4
36
Georgia.
Articles 10.6, 11.5, 12.5 and 21.4
37
Ghana.
Articles 10.7, 11.9, 12.7 and 17.8
39
Grenada.
Article 6.3
40
Guyana.
Articles 12.9, 13.7 and 14.7
41
Hong Kong.
Articles 10.6, 11.7, 12.7 and 20.6
42
Hungary.
Articles 10.6, 11.5, 12.5 and 21.4
43
Iceland.
Articles 10.8, 11.5, 12.8 and 20.5
44
India.
Articles 11.6, 12.11, 13.9 and 28C
45
Indonesia.
Articles 11.9 and 12.7
46
Ireland.
Articles 12.5 and 20.3
47
Israel.
Article VI.6
48
Italy.
Articles 10.5 and 11.9
49
Jamaica.
Article 9.10
50
Japan.
Articles 10.10, 11.7, 12.6 and 21.5
51
Jordan.
Articles 10.6, 11.8, 12.7 and 22.4
52
Kazakhstan.
Articles 11.9, 12.8, 21.3 and 23.2
54
Kiribati.
Article 6.6
55
Korea.
Articles 10.6, 10.7, 11.10, 11.11, 12.7, 12.8, 22.4 and 22.5
56
Kosovo.
Articles 10.6, 11.5, 12.5 and 20.5
57
Kuwait.
Articles 10.6, 11.5, 12.7 and 22.4; Protocol 4
58
Kyrgyzstan.
Articles 10.6, 11.7, 12.6 and 21.5
59
Latvia.
Articles 11.8, 12.7, 22.4 and 24.2
60
Lesotho.
Articles 10.8, 11.8, 12.7 and 20.5
61
Libya.
Articles 11.6, 12.5 and 13.5
62
Liechtenstein.
Articles 10.6, 11.5, 12.5 and 20.5
63
Lithuania.
Articles 10.6, 11.8, 12.7, 22.4 and 25.2
64
Luxembourg.
Article X(3)(d)
65
Macedonia.
Articles 10.7, 11.8, 12.5 and 20.5
66
Malawi.
Article VI.6
67
Malaysia.
Articles 10.6, 11.7 and 12.7
68
Malta.
Articles 11.7, 12.7 and 21.3
69
Mauritius.
Article 11(8)
70
Mexico.
Articles 10.6, 11.11, 12.7 and 21.5
71
Moldova.
Articles 10.6, 11.8, 12.7 and 20.4
72
Mongolia.
Articles 10.6, 11.10, 12.7, 22.4 and 25.2
76
The Netherlands.
Articles 10.3, 11.5, 12.5 and 20.4
77
New Zealand.
Articles 11.6, 12.9, 13.7, 21A.5 and 22.5
78
Nigeria.
Articles 10.6, 11.8, 12.6 and 22.5
79
Norway.
Articles 10.7, 11.5, 12.5 and 20.5
80
Oman.
Articles 10.6, 11.5, 12.7 and 21.4
82
Panama.
Articles 10.10, 11.9, 12.7 and 20.4
83
Papua New Guinea.
Article 12.10
85
Poland.
Articles 10.6, 11.8, 12.7 and 21.4
87
Qatar.
Articles 10.6, 11.7 and 12.7
89
Russia.
Articles 11.6 and 12.5
90
Saudi Arabia.
Article 28
91
Senegal.
Articles 10.8, 11.8, 12.7 and 20.5
93
Sierra Leone.
Article 6.3
94
Singapore.
Articles 10.7, 10.8, 11.9, 11.10, 12.8 and 12.9
96
Slovenia.
Articles 10.6, 11.8, 12.7 and 21.4
97
Solomon Islands.
Article 6.6
98
South Africa.
Articles 10.6, 11.5 and 12.5
99
Spain.
Article 23(2)
100
Sri Lanka.
Article 11.11
101
St. Kitts and Nevis.
Article 6.3
102
Sudan.
Articles 10.6 and 11.8
104
Sweden.
Articles 10.6, 11.5, 12.5 and 20.5
105
Tajikistan.
Articles 10.7, 11.8, 12.7 and 20.5
107
Trinidad and Tobago.
Article 23(5)
110
Turkmenistan.
Articles 10.6, 11.8, 12.7 and 20.5
111
Tuvalu.
Article 6.6
113
Ukraine.
Articles 11.7 and 12.5; Article 23 [as amended by Article 9(a)]
114
United Arab Emirates.
Articles 10.6, 11.8 and 12.5
115
America.
Articles 3.1.n), 7.5 (second sentence), 10.9, 11.7, 12.5 and 22.4
116
Uruguay.
Article 23
117
Uzbekistan.
Article 23(2)
118
Venezuela.
Articles 10.7, 11.7, 12.7 and 21.5
119
Vietnam.
Articles 11.7 and 12.7
120
Zambia.
Articles 10.6, 11.8, 12.7 and 21.5
Article 8. Transactions with dividends.
Reservation.
Under article 8.3 (a) of the Convention, the United Kingdom reserves the right not to apply any of the provisions of article 8 to its Covered Tax Agreements by the Convention.
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Reservation.
Under article 9.6 (a) of the Convention, the United Kingdom reserves the right not to apply any of the provisions of article 9.1 to its Covered Tax Agreements by the Convention.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservation.
Under article 10.5 (a) of the Convention, the United Kingdom reserves the right not to apply any of the provisions of article 10 to its Covered Tax Agreements by the Convention.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Notification of existing provisions in the listed conventions.
Under article 11.4 of the Convention, the United Kingdom of Great Britain and Northern Ireland considers that the following conventions contain any of the provisions described in article 11.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
6
Australia.
Article 24
7
Azerbaijan.
Article 24
11
Belarus.
Article 1.3
12
Belgium.
Article 28(5)
20
Canada.
Article 27(3)
45
Indonesia.
Article 22
50
Japan.
Protocol 2
52
Kazakhstan.
Article 24
57
Kuwait.
Article 25
59
Latvia.
Article 25
61
Libya.
Article 24
63
Lithuania.
Article 26
65
Macedonia.
Protocol 2
68
Malta.
Article 24(1)
70
Mexico.
Article 23
72
Mongolia.
Article 3.3
76
The Netherlands.
Article 22(2) and 22(4)
80
Oman.
Article 24
96
Slovenia.
Article 24
113
Ukraine.
Article 24; Article 1.3 [as amended by Article 2(a)]
115
America.
Article 1.4
117
Uzbekistan.
Article 1.3
118
Venezuela.
Article 24
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Reservation.
Under article 12.4 of the Convention, the United Kingdom reserves the right not to apply any of the provisions of article 12 to its Covered Tax Agreements by the Convention.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Notification of existing provisions in the listed conventions.
Pursuant to article 13.8 of the Convention, the United Kingdom of Great Britain and Northern Ireland considers that the following conventions contain one of the provisions described in article 13.5 (b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 5.4
2
Algeria.
Article 5.5
3
Antigua and Barbuda.
The following text of Article 2.1.k: ‘The fact that an undertaking from one of the territories maintains in the other territory a fixed place of business solely for the purposes of the acquisition of goods or goods shall not in itself mean that such a fixed place of business is a permanent establishment of the undertaking.’
4
Argentina.
Article 5.4
5
Armenia.
Article 5.4
6
Australia.
Article 5.5
7
Azerbaijan.
Article 5.4
8
Bahrain.
Article 5.5
9
Bangladesh.
Article 5.3
10
Barbados.
Article 5.4
11
Belarus.
Article 5.4
12
Belgium.
Article 5.4
13
Belize.
The following text of Article 2.1.k: ‘The fact that an undertaking from one of the territories maintains in the other territory a fixed place of business solely for the purposes of the acquisition of goods or goods shall not in itself mean that such a fixed place of business is a permanent establishment of the undertaking.’
14
Bolivia.
Article 5.4
15
Bosnia and Herzegovina.
Article 5.3
16
Botswana.
Article 5.4
17
Brunei.
The following text of Article 2.1.k: ‘The fact that an undertaking from one of the territories maintains in the other territory a fixed place of business solely for the purposes of the acquisition of goods or goods shall not in itself mean that such a fixed place of business is a permanent establishment of the undertaking.’
18
Bulgaria.
Article 5.4
19
Burma.
Article II.1(k): ‘The fact that an undertaking from one of the territories maintains in the other territory a fixed place of business exclusively for the purposes of the acquisition of goods or goods does not in itself mean that such a fixed place of business is a permanent establishment of the undertaking.’
20
Canada.
Article 5.3
21
Chile.
Article 5.4
22
China.
Article 5.4
23
Ivory Coast.
Article 5.3
24
Croatia.
Article 5.4
25
Cyprus.
Article 5.3
26
Czech Republic.
Article 5.3
27
Denmark.
Article 5.4
28
Egypt.
Article 5.3
29
Estonia.
Article 5.4
30
Ethiopia.
Article 5.5
31
Faroe Islands.
Article 5.5
32
Fiji.
Article 5.3
33
Finland.
Article 5.3
34
France.
Article 5.4
35
Gambia.
Article 5.3
36
Georgia.
Article 5.4
37
Ghana.
Article 5.3
38
Greece.
Article II(1)(k)(ii)
39
Grenada.
The following text of Article 2.1.k: ‘The fact that an undertaking from one of the territories maintains in the other territory a fixed place of business solely for the purposes of the acquisition of goods or goods shall not in itself mean that such a fixed place of business is a permanent establishment of the undertaking.’
40
Guyana.
Article 5.4
41
Hong Kong.
Article 5.5
42
Hungary.
Article 5.4
43
Iceland.
Article 5.4
44
India.
Article 5.3
45
Indonesia.
Article 5.4
46
Ireland.
Article 5.3
47
Israel.
Article II(1)(k)(iii)
48
Italy.
Article 5.3
49
Jamaica.
Article 4.3
50
Japan.
Article 5.4
51
Jordan.
Article 5.4
52
Kazakhstan.
Article 5.4
53
Kenya.
Article 5.3
54
Kiribati.
The following text of Article 2.1.k: ‘The fact that an undertaking from one of the territories maintains in the other territory a fixed place of business solely for the purposes of the acquisition of goods or goods shall not in itself mean that such a fixed place of business is a permanent establishment of the undertaking.’
55
Korea.
Article 5.4
56
Kosovo.
Article 5.4
57
Kuwait.
Article 5.5
58
Kyrgyzstan.
Article 5.5
59
Latvia.
Article 5.4
60
Lesotho.
Article 5.4
61
Libya.
Article 5.4
62
Liechtenstein.
Article 5.4
63
Lithuania.
Article 5.4
64
Luxembourg.
Article V.3
65
Macedonia.
Article 5.4
66
Malawi.
Article II(1)(k)(ii)
67
Malaysia.
Article 5.3
68
Malta.
Article 5.3
69
Mauritius.
Article 5.4
70
Mexico.
Article 5.4
71
Moldova.
Article 5.4
72
Mongolia.
Article 5.4
73
Montenegro.
Article 5.3
74
Morocco.
Article 5.3
75
Namibia.
Article II(1)(k)(iii)
76
The Netherlands.
Article 5.4
77
New Zealand.
Article 5.4
78
Nigeria.
Article 5.3
79
Norway.
Article 5.5
80
Oman.
Article 5.4
81
Pakistan.
Article 5.4
82
Panama.
Article 5.6
83
Papua New Guinea.
Article 5.5
84
Philippines.
Article 5.4
85
Poland.
Article 5.4
86
Portugal.
Article 5.3
87
Qatar.
Article 5.5
88
Romania.
Article 5.3
89
Russia.
Article 5.4
90
Saudi Arabia.
Article 5.4
91
Senegal.
Article 5.5
92
Serbia.
Article 5.3
93
Sierra Leone.
The following text of Article 2.1.k: ‘The fact that an undertaking from one of the territories maintains in the other territory a fixed place of business solely for the purposes of the acquisition of goods or goods shall not in itself mean that such a fixed place of business is a permanent establishment of the undertaking.’
94
Singapore.
Article 5.5
95
Slovak Republic.
Article 5.3
96
Slovenia.
Article 5.4
97
Solomon Islands.
The following text of Article 2.1.k: ‘The fact that an undertaking from one of the territories maintains in the other territory a fixed place of business solely for the purposes of the acquisition of goods or goods shall not in itself mean that such a fixed place of business is a permanent establishment of the undertaking.’
98
South Africa.
Article 5.4
99
Spain.
Article 5.4
100
Sri Lanka.
Article 5.3
101
St. Kitts and Nevis.
The following text of Article 2.1.k: ‘The fact that an undertaking from one of the territories maintains in the other territory a fixed place of business solely for the purposes of the acquisition of goods or goods shall not in itself mean that such a fixed place of business is a permanent establishment of the undertaking.’
102
Sudan.
Article 5.3
103
Swaziland.
Article 5.3
104
Sweden.
Article 5.4
105
Tajikistan.
Article 5.4
106
Thailand.
Article 5.3
107
Trinidad and Tobago.
Article 5.4
108
Tunisia.
Article 5.3
109
Turkey.
Article 5.4
110
Turkmenistan.
Article 5.4
111
Tuvalu.
The following text of Article 2.1.k: ‘The fact that an undertaking from one of the territories maintains in the other territory a fixed place of business solely for the purposes of the acquisition of goods or goods shall not in itself mean that such a fixed place of business is a permanent establishment of the undertaking.’
112
Uganda.
Article 5.4
113
Ukraine.
Article 5.4
114
United Arab Emirates.
Article 5.4
115
America.
Article 5.4
116
Uruguay.
Article 5.4
117
Uzbekistan.
Article 5.4
118
Venezuela.
Article 5.3
119
Vietnam.
Article 5.4
120
Zambia.
Article 5.4
121
Zimbabwe.
Article 5.4
Article 14. Fragmentation of contracts.
Reservation.
Under article 14(3)(a) of the Convention, the United Kingdom reserves the right not to apply any of the provisions of article 14 to its Covered Tax Agreements by the Convention.
Article 16. Mutual agreement procedure.
Notification of existing provisions in the listed conventions.
Under article 16.6 (a) of the Convention, the United Kingdom of Great Britain and Northern Ireland considers that the following conventions contain one of the provisions described in article 16.4 (a)(i). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 25(1), first sentence
2
Algeria.
Article 23(1), first sentence
4
Argentina.
Article 26(1)
5
Armenia.
Article 26(1), first sentence
6
Australia.
Article 26(1)
7
Azerbaijan.
Article 26(1)
8
Bahrain.
Article 23(1)
9
Bangladesh.
Article 24(1)
10
Barbados.
Article 24(1), first sentence
12
Belgium.
Article 25(1), first sentence
14
Bolivia.
Article 25(1)
15
Bosnia and Herzegovina.
Article 24(1)
16
Botswana.
Article 26(1)
18
Bulgaria.
Article 24(1), first sentence
20
Canada.
Article 23(1), first sentence
21
Chile.
Article 23(1)
22
China.
Article 25(1)
23
Ivory Coast.
Article 25(1)
24
Croatia.
Article 24(1), first sentence
25
Cyprus.
Article 27(1)
26
Czech Republic.
Article 24(1)
27
Denmark.
Article 24(1)
28
Egypt.
Article 24(1)
29
Estonia.
Article 27(1)
30
Ethiopia.
Article 24(1), first sentence
31
Faroe Islands.
Article 25(1)
32
Fiji.
Article 25(1)
33
Finland.
Article 28(1)
34
France.
Article 26(1), first sentence
35
Gambia.
Article 22(1)
36
Georgia.
Article 26(1)
37
Ghana.
Article 27(1)
40
Guyana.
Article 26(1)
41
Hong Kong.
Article 23(1), first sentence
42
Hungary.
Article 25(1)
43
Iceland.
Article 23(1), first sentence
44
India.
Article 27(1)
45
Indonesia.
Article 24(1)
46
Ireland.
Article 24(1)
48
Italy.
Article 26(1)
50
Japan.
Article 25(1), first sentence
51
Jordan.
Article 25(1)
52
Kazakhstan.
Article 26(1)
53
Kenya.
Article 29(1)
55
Korea.
Article 26(1)
56
Kosovo.
Article 24(1), first sentence
57
Kuwait.
Article 27(1)
58
Kyrgyzstan.
Article 24(1), first sentence
59
Latvia.
Article 27(1)
60
Lesotho.
Article 24(1), first sentence
61
Libya.
Article 26(1)
62
Liechtenstein.
Article 24(1), first sentence
63
Lithuania.
Article 28(1)
64
Luxembourg.
Article XXVII.1
65
Macedonia.
Article 25(1), first sentence
67
Malaysia.
Article 27(1)
68
Malta.
Article 26(1)
69
Mauritius.
Article 27(1)
70
Mexico.
Article 26(1)
71
Moldova.
Article 25(1), first sentence
72
Mongolia.
Article 27(1)
73
Montenegro.
Article 24(1)
74
Morocco.
Article 24(1)
76
The Netherlands.
Article 25(1), first sentence
77
New Zealand.
Article 24(1)
78
Nigeria.
Article 24(1)
79
Norway.
Article 27(1), first sentence
80
Oman.
Article 26(1)
81
Pakistan.
Article 25(1)
82
Panama.
Article 23(1), first sentence
83
Papua New Guinea.
Article 26(1)
84
Philippines.
Article 23(1), first sentence
85
Poland.
Article 25(1), first sentence
86
Portugal.
Article 24(1)
87
Qatar.
Article 23(1)
88
Romania.
Article 26(1)
89
Russia.
Article 25(1)
90
Saudi Arabia.
Article 25(1), first sentence
91
Senegal.
Article 24(1), first sentence
92
Serbia.
Article 24(1)
94
Singapore.
Article 26(1)
95
Slovak Republic.
Article 24(1)
96
Slovenia.
Article 27(1)
98
South Africa.
Article 24(1)
99
Spain.
Article 25(1), first sentence
100
Sri Lanka.
Article 23(1)
102
Sudan.
Article 26(1)
103
Swaziland.
Article 24(1)
104
Sweden.
Article 23(1), first sentence
105
Tajikistan.
Article 23(1), first sentence
106
Thailand.
Article 25(1)
107
Trinidad and Tobago.
Article 25(1)
108
Tunisia.
Article 24(1)
109
Turkey.
Article 25(1)
110
Turkmenistan.
Article 23(1), first sentence
112
Uganda.
Article 25(1)
113
Ukraine.
Article 26(1) [before amendment by Article 11(1)(a)]
114
United Arab Emirates.
Article 23(1), first sentence
115
America.
Article 26(1), first sentence
116
Uruguay.
Article 25(1), first sentence
118
Venezuela.
Article 25(1)
119
Vietnam.
Article 24(1)
120
Zambia.
Article 25(1), first sentence
121
Zimbabwe.
Article 25
Pursuant to article 16.6.b(i) of the Convention, the United Kingdom of Great Britain and Northern Ireland considers that the following convention contains a provision determining that the cases to which the first sentence of article 16.1 applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
90
Saudi Arabia.
Article 25(1), second sentence.
Pursuant to article 16.6.b(ii) of the Convention, the United Kingdom of Great Britain and Northern Ireland considers that the following conventions contain a provision determining that cases to which the first sentence of article 16.1 applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 25(1), second sentence.
2
Algeria.
Article 23(1), second sentence.
5
Armenia.
Article 26(1), second sentence.
10
Barbados.
Article 24(1), second sentence.
11
Belarus.
Article 24(1), second sentence.
12
Belgium.
Article 25(1), second sentence.
18
Bulgaria.
Article 24(1), second sentence.
20
Canada.
Article 23(1), second sentence.
24
Croatia.
Article 24(1), second sentence.
34
France.
Article 26(1), second sentence.
41
Hong Kong.
Article 23(1), second sentence.
43
Iceland.
Article 23(1), second sentence.
50
Japan.
Article 25(1), second sentence.
56
Kosovo.
Article 24(1), second sentence.
58
Kyrgyzstan.
Article 24(1), second sentence.
60
Lesotho.
Article 24(1), second sentence.
62
Liechtenstein.
Article 24(1), second sentence.
65
Macedonia.
Article 25(1), second sentence.
71
Moldova.
Article 25(1), second sentence.
76
The Netherlands.
Article 25(1), second sentence.
79
Norway.
Article 27(1), second sentence.
80
Oman.
Exchange of notes 8.
82
Panama.
Article 23(1), second sentence.
84
Philippines.
Article 23(1), second sentence.
85
Poland.
Article 25(1), second sentence.
91
Senegal.
Article 24(1), second sentence.
99
Spain.
Article 25(1), second sentence.
104
Sweden.
Article 23(1), second sentence.
105
Tajikistan.
Article 23(1), second sentence.
110
Turkmenistan.
Article 23(1), second sentence.
113
Ukraine.
Article 26(1), second sentence [as amended by Article 11(1)(a)].
114
United Arab Emirates.
Article 23(1), second sentence.
115
America.
Article 26(1), second sentence.
116
Uruguay.
Article 25(1), second sentence.
117
Uzbekistan.
Article 26(1), second sentence.
120
Zambia.
Article 25(1), second sentence.
Notification of listed conventions that do not contain certain provisions.
Pursuant to article 16.6.c(i) of the Convention, the United Kingdom of Great Britain and Northern Ireland considers that the following conventions do not contain any of the provisions described in article 16.4.b(i).
Number of the agreement listed
Other Contracting Jurisdiction
3
Antigua and Barbuda.
13
Belize.
17
Brunei.
19
Burma.
38
Greece.
39
Grenada.
47
Israel.
49
Jamaica.
54
Kiribati.
66
Malawi.
75
Namibia.
93
Sierra Leone.
97
Solomon Islands.
101
St. Kitts and Nevis.
111
Tuvalu.
Under article 16.6.c(ii) of the Convention, the United Kingdom of Great Britain and Northern Ireland considers that the following conventions do not contain any of the provisions described in article 16.4.b(ii).
Number of the agreement listed
Other Contracting Jurisdiction
1
Albania.
3
Antigua and Barbuda.
4
Argentina.
5
Armenia.
6
Australia.
7
Azerbaijan.
8
Bahrain.
9
Bangladesh.
13
Belize.
14
Bolivia.
15
Bosnia and Herzegovina.
16
Botswana.
17
Brunei.
19
Burma.
21
Chile.
23
Ivory Coast.
24
Croatia.
25
Cyprus.
26
Czech Republic.
27
Denmark.
28
Egypt.
29
Estonia.
30
Ethiopia.
31
Faroe Islands.
32
Fiji.
33
Finland.
35
Gambia.
36
Georgia.
37
Ghana.
38
Greece.
39
Grenada.
40
Guyana.
42
Hungary.
44
India.
45
Indonesia.
46
Ireland.
47
Israel.
48
Italy.
49
Jamaica.
50
Japan.
51
Jordan.
52
Kazakhstan.
53
Kenya.
54
Kiribati.
55
Korea.
57
Kuwait.
59
Latvia.
63
Lithuania.
64
Luxembourg.
65
Macedonia.
66
Malawi.
67
Malaysia.
68
Malta.
69
Mauritius.
70
Mexico.
71
Moldova.
72
Mongolia.
73
Montenegro.
74
Morocco.
75
Namibia.
76
The Netherlands.
77
New Zealand.
78
Nigeria.
80
Oman.
81
Pakistan.
83
Papua New Guinea.
84
Philippines.
85
Poland.
86
Portugal.
87
Qatar.
88
Romania.
89
Russia.
90
Saudi Arabia.
92
Serbia.
93
Sierra Leone.
94
Singapore.
95
Slovak Republic.
96
Slovenia.
97
Solomon Islands.
98
South Africa.
99
Spain.
100
Sri Lanka.
101
St. Kitts and Nevis.
102
Sudan.
103
Swaziland.
106
Thailand.
107
Trinidad and Tobago.
108
Tunisia.
109
Turkey.
111
Tuvalu.
112
Uganda.
113
Ukraine [before amendment by Article 11.2(a)].
115
America.
118
Venezuela.
119
Vietnam.
121
Zimbabwe.
Pursuant to article 16.6(d)(i) of the Convention, the United Kingdom of Great Britain and Northern Ireland considers that the following conventions do not contain any of the provisions described in article 16.4(c)(i).
Number of the agreement listed
Other Contracting Jurisdiction
3
Antigua and Barbuda.
13
Belize.
17
Brunei.
19
Burma.
38
Greece.
39
Grenada.
47
Israel.
49
Jamaica.
54
Kiribati.
66
Malawi.
75
Namibia.
93
Sierra Leone.
97
Solomon Islands.
101
St. Kitts and Nevis.
111
Tuvalu.
Under article 16.6(d)(ii) of the Convention, the United Kingdom of Great Britain and Northern Ireland considers that the following conventions do not contain any of the provisions described in article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
3
Antigua and Barbuda.
4
Argentina.
7
Azerbaijan.
9
Bangladesh.
12
Belgium.
13
Belize.
14
Bolivia.
15
Bosnia and Herzegovina.
16
Botswana.
17
Brunei.
19
Burma.
21
Chile.
23
Ivory Coast.
24
Croatia.
25
Cyprus.
26
Czech Republic.
27
Denmark.
28
Egypt.
29
Estonia.
32
Fiji.
33
Finland.
35
Gambia.
37
Ghana.
38
Greece.
39
Grenada.
40
Guyana.
44
India.
45
Indonesia.
46
Ireland.
47
Israel.
48
Italy.
49
Jamaica.
51
Jordan.
52
Kazakhstan.
53
Kenya.
54
Kiribati.
55
Korea.
57
Kuwait.
59
Latvia.
63
Lithuania.
66
Malawi.
67
Malaysia.
68
Malta.
69
Mauritius.
70
Mexico.
71
Moldova.
72
Mongolia.
73
Montenegro.
74
Morocco.
75
Namibia.
77
New Zealand.
78
Nigeria.
80
Oman.
81
Pakistan.
83
Papua New Guinea.
84
Philippines.
85
Poland.
86
Portugal.
88
Romania.
89
Russia.
92
Serbia.
93
Sierra Leone.
95
Slovak Republic.
97
Solomon Islands.
100
Sri Lanka.
101
St. Kitts and Nevis.
102
Sudan.
103
Swaziland.
106
Thailand.
107
Trinidad and Tobago.
108
Tunisia.
109
Turkey.
111
Tuvalu.
112
Uganda.
113
Ukraine [before amendment by Article 11.3(a)].
118
Venezuela.
119
Vietnam.
121
Zimbabwe.
Article 17. Correlative adjustments.
Notification of existing provisions in the listed conventions.
Under article 17.4 of the Convention, the United Kingdom of Great Britain and Northern Ireland considers that the following conventions contain one of the provisions described in article 17.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 9.2
2
Algeria.
Article 9.2
4
Argentina.
Article 9.2
5
Armenia.
Article 9.2
6
Australia.
Article 9.3
7
Azerbaijan.
Article 9.2
8
Bahrain.
Article 9.2
9
Bangladesh.
Article 22(5)
10
Barbados.
Article 9.2
11
Belarus.
Article 9.2
12
Belgium.
Article 9.2
14
Bolivia.
Article 9.2
16
Botswana.
Article 9.2
18
Bulgaria.
Article 9.2
20
Canada.
Article 9.2
21
Chile.
Article 9.2
22
China.
Article 9.2
23
Ivory Coast.
Article 9.2
24
Croatia.
Article 9.2
26
Czech Republic.
Article 22(4)
27
Denmark.
Article 9.2
28
Egypt.
Article 22(5)
29
Estonia.
Article 9.2
30
Ethiopia.
Article 9.2
31
Faroe Islands.
Article 9.2
32
Fiji.
Article 22(5)
33
Finland.
Article 10(2)
34
France.
Article 10(2)
35
Gambia.
Article 20(5)
36
Georgia.
Article 9.2
37
Ghana.
Article 9.2
40
Guyana.
Article 10(2)
41
Hong Kong.
Article 9.2
42
Hungary.
Article 9.2
43
Iceland.
Article 9.2
44
India.
Article 10(2)
45
Indonesia.
Article 21(5)
46
Ireland.
Article 21(4)
49
Jamaica.
Article 23(5)
50
Japan.
Article 9.2
51
Jordan.
Article 9.2
52
Kazakhstan.
Article 9.2
55
Korea.
Article 9.2
56
Kosovo.
Article 9.2
57
Kuwait.
Article 9.2
58
Kyrgyzstan.
Article 9.2
59
Latvia.
Article 9.2
60
Lesotho.
Article 9.2
61
Libya.
Article 10(2)
62
Liechtenstein.
Article 9.2
63
Lithuania.
Article 9.2
64
Luxembourg.
Article XXV.3
65
Macedonia.
Article 9.2
67
Malaysia.
Article 9.2
68
Malta.
Article 9.2
69
Mauritius.
Article 24(5)
70
Mexico.
Article 9.2
71
Moldova.
Article 9.2
72
Mongolia.
Article 9.2
76
The Netherlands.
Article 9.2
77
New Zealand.
Article 22(4)
78
Nigeria.
Article 9.2
79
Norway.
Article 9.2
80
Oman.
Article 9.2
81
Pakistan.
Article 23(5)
82
Panama.
Article 9.2
83
Papua New Guinea.
Article 10(2)
85
Poland.
Article 9.2
86
Portugal.
Article 22(4)
88
Romania.
Article 24(4)
90
Saudi Arabia.
Article 9.2
91
Senegal.
Article 9.2
94
Singapore.
Article 9.2
95
Slovak Republic.
Article 22(4)
96
Slovenia.
Article 9.2
98
South Africa.
Article 9.2
99
Spain.
Article 9.2
100
Sri Lanka.
Article 21(5)
102
Sudan.
Article 23(5)
103
Swaziland.
Article 21(4)
104
Sweden.
Article 9.2
105
Tajikistan.
Article 9.2
106
Thailand.
Article 23(5)
108
Tunisia.
Article 22(5)
109
Turkey.
Article 9.2
110
Turkmenistan.
Article 9.2
112
Uganda.
Article 23(5)
113
Ukraine.
Article 9.2
114
United Arab Emirates.
Article 9.2
115
America.
Article 9.2
116
Uruguay.
Article 9.2
117
Uzbekistan.
Article 9.2
118
Venezuela.
Article 9.2
119
Vietnam.
Article 9.2
120
Zambia.
Article 9.2
121
Zimbabwe.
Article 9.2
Article 18. Option for the implementation of Part VI .
Notification of choice of optional provisions.
In accordance with article 18 of the Convention, the United Kingdom of Great Britain and Northern Ireland opts to apply Part VI.
Article 23. Type of arbitral proceedings.
Notification of choice of optional provisions.
Under article 23.4 of the Convention, the United Kingdom of Great Britain and Northern Ireland opts to apply article 23.5.
Article 24. Agreement on a different resolution.
Notification of choice of optional provisions.
Under article 24.1 of the Convention, the United Kingdom of Great Britain and Northern Ireland opts to apply article 24.2.
Article 26. Compatibility.
Reservation.
Under article 26.4 of the Convention, the United Kingdom of Great Britain and Northern Ireland reserves the right not to apply Part VI in relation to the following conventions which already provide for the obligation to refer to binding arbitration any unresolved issues arising out of mutual agreement procedure. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Articles 25.5 and 25.6
2
Algeria.
Articles 23.5 and 23.6
5
Armenia.
Articles 26.5 and 26.6
8
Bahrain.
Article 23(5)
11
Belarus.
Article 24(5)
12
Belgium.
Article 25(5)
20
Canada.
Articles 23.6 and 23.7
34
France.
Article 26(5)
43
Iceland.
Articles 23.5 and 23.6
50
Japan.
Articles 25.5 and 25.6 and Protocol 5
56
Kosovo.
Articles 24.5 and 24.6
60
Lesotho.
Articles 24.5 and 24.6
62
Liechtenstein.
Articles 24.5 and 24.6
76
The Netherlands.
Article 25(5)
79
Norway.
Articles 27.5 and 27.6
87
Qatar.
Article 23(5)
105
Tajikistan.
Articles 23.5 and 23.6
113
Ukraine.
Article 26.5 [as amended by Article 11(a)]
116
Uruguay.
Articles 25.5 and 25.6
117
Uzbekistan.
Articles 26.5 and 26.6
Notification of existing provisions in the listed conventions.
Pursuant to article 26.1 of the Convention, the United Kingdom of Great Britain and Northern Ireland considers that the following conventions do not fall within the scope of any reservation made under article 26.4 and contain a provision providing for arbitration for unresolved issues following mutual agreement procedure. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
70
Mexico.
Article 26(5)
99
Spain.
Article 25(5)
104
Sweden.
Articles 23.5 and 23.6
Czech Republic
Notifications by the Czech Republic with regard to the Multilateral Convention to Implement Tax Treaty Measures to Prevent Tax Base Erosion and Profit Transfer, signed in Paris on 7 June 2017
Article 2. Interpretation of terms.
Notification. Conventions covered by the Multilateral Convention.
Under article 2.1(a)(ii) of the Convention, the Czech Republic wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/amending instrument
Date of signature
Date of entry into force
1
Convention between the Czech Republic and the Republic of Armenia to prevent double taxation and prevent tax evasion of income and property taxes.
Armenia.
Original.
06/07/2008
15/07/2009
2
Convention between the Czech Republic and Australia on the avoidance of double taxation and the prevention of tax evasion in the area of income taxes.
Australia.
Original.
28/03/1995
27/11/1995
3
Convention between the Czech Republic and the Republic of Austria to prevent double taxation and to prevent tax evasion in respect of income and wealth taxes.
Austria.
Original.
08/06/2006
22/03/2007
Protocol.
09/03/2012
26/11/2012
4
Convention between the Czech Republic and the Kingdom of Belgium to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Belgium.
Original.
16/12/1996
24/07/2000
Protocol.
15/03/2010
13/01/2015
5
Convention between the Czech Republic and the Republic of Bulgaria to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Bulgaria.
Original.
09/04/1998
02/07/1999
6
Convention between the Czech Republic and Canada to prevent double taxation and prevent tax evasion in the area of income taxes.
Canada.
Original.
25/05/2001
28/05/2002
7
Convention between the Czech Republic and the Republic of Chile to prevent double taxation and to prevent tax evasion in relation to income and property tax.
Chile.
Original.
02/12/2015
21/12/2016
8
Agreement between the Government of the Czech Republic and the Government of the People's Republic of China to prevent double taxation and to prevent tax evasion in the area of income taxes.
China.
Original.
28/08/2009
04/05/2011
9
Agreement between the Czech Republic and the Republic of Colombia to prevent double taxation and to prevent tax evasion in relation to income tax.
Colombia.
Original.
22/03/2012
06/05/2015
10
Convention between the Czech Republic and the Republic of Croatia to prevent double taxation of income and property taxes.
Croatia.
Original.
22/01/1999
28/12/1999
Protocol.
04/10/2011
30/07/2012
11
Convention between the Czech Republic and the Republic of Cyprus to prevent double taxation and prevent tax evasion in the area of income taxes.
Cyprus.
Original.
28/04/2009
26/11/2009
12
Convention between the Czech Republic and the Kingdom of Denmark to prevent double taxation and prevent tax evasion in the area of income taxes.
Denmark.
Original.
25/08/2011
17/12/2012
13
Convention between the Czech Republic and the Arab Republic of Egypt to prevent double taxation and to prevent tax evasion of income and property taxes.
Egypt.
Original.
19/01/1995
04/10/1995
14
Convention between the Czech Republic and the Republic of Finland to prevent double taxation and prevent tax evasion in the area of income taxes.
Finland.
Original.
02/12/1994
12/12/1995
15
Agreement between the Government of the Czech Republic and the Government of the French Republic to prevent double taxation and to prevent tax evasion and tax fraud in respect of income and property taxes.
France.
Original.
28/04/2003
01/07/2005
16
Agreement between the Government of the Czech Republic and the Executive Authority of Georgia to prevent double taxation and to prevent tax evasion of income and property taxes.
Georgia.
Original.
23/05/2006
04/05/2007
17
Convention between the Socialist Republic of Czechoslovakia and the Federal Republic of Germany to prevent double taxation of income and property taxes.
Germany.
Original.
19/12/1980
17/11/1983
18
Agreement between the Government of the Socialist Republic of Czechoslovakia and the Government of the Hellenic Republic to prevent double taxation and to prevent tax evasion in respect of income taxes.
Greece.
Original.
23/10/1986
23/05/1989
19
Agreement between the Government of the Czech Republic and the Government of the Hong Kong Special Administrative Region of the People's Republic of China to prevent double taxation and prevent tax evasion in the area of income taxes.
Hong Kong.
Original.
06/06/2011
24/01/2012
20
Convention between the Czech Republic and the Republic of Hungary to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
Hungary.
Original.
14/01/1993
27/12/1994
21
Convention between the Czech Republic and the Republic of Iceland to prevent double taxation and prevent tax evasion in the area of income taxes.
Iceland.
Original.
18/01/2000
28/12/2000
22
Agreement between the Government of the Czech Republic and the Government of the Republic of India to prevent double taxation and to prevent tax evasion of income and property taxes.
India.
Original.
01/10/1998
27/09/1999
23
Convention between the Czech Republic and Ireland to prevent double taxation and to prevent tax evasion of income and property taxes.
Ireland.
Original.
14/11/1995
21/04/1996
24
Convention between the Czech Republic and the State of Israel to prevent double taxation and prevent tax evasion in the area of income taxes.
Israel.
Original.
12/12/1993
23/12/1994
25
Agreement between the Socialist Republic of Czechoslovakia and the Italian Republic to prevent double taxation of income taxes and to prevent tax evasion.
Italy.
Original.
05/05/1981
26/06/1984
26
Convention between the Socialist Republic of Czechoslovakia and Japan to prevent double taxation of income taxes.
Japan.
Original.
11/10/1977
25/11/1978
27
Convention between the Czech Republic and the State of Kuwait to prevent double taxation and prevent tax evasion of income and property taxes.
Kuwait.
Original.
05/06/2001
03/03/2004
28
Convention between the Czech Republic and the Republic of Latvia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Latvia.
Original.
25/10/1994
22/05/1995
29
Convention between the Czech Republic and the Principality of Liechtenstein to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Liechtenstein.
Original.
25/09/2014
22/12/2015
30
Convention between the Czech Republic and the Republic of Lithuania to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Lithuania.
Original.
27/10/1994
08/08/1995
31
Convention between the Czech Republic and the Grand Duchy of Luxembourg to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Luxembourg.
Original.
05/03/2013
31/07/2014
32
Convention between the Czech Republic and Malta to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Malta.
Original.
21/06/1996
06/06/1997
33
Agreement between the Czech Republic and the United Mexican States to prevent double taxation and prevent tax evasion in the area of income and property taxes.
Mexico.
Original.
04/04/2002
27/12/2002
34
Convention between the Socialist Republic of Czechoslovakia and the Kingdom of the Netherlands to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
The Netherlands.
Original.
04/03/1974
05/11/1974
Protocol (a).
26/06/1996
11/04/1997
Protocol (b).
15/10/2012
31/05/2013
35
Convention between the Czech Republic and New Zealand to prevent double taxation and prevent tax evasion in the area of income taxes.
New Zealand.
Original.
26/10/2007
29/08/2008
36
Agreement between the Government of the Socialist Republic of Czechoslovakia and the Government of the Federal Republic of Nigeria to prevent double taxation and to prevent tax evasion of income and capital gains.
Nigeria.
Original.
31/08/1989
02/12/1990
37
Agreement between the Government of the Czech Republic and the Government of the Kingdom of Norway to prevent double taxation and prevent tax evasion in respect of income taxes.
Norway.
Original.
19/10/2004
09/09/2005
38
Convention between the Czech Republic and the Islamic Republic of Pakistan to prevent double taxation and prevent tax evasion in the area of income taxes.
Pakistan.
Original.
02/05/2014
30/10/2015
39
Convention between the Czech Republic and the Republic of Poland to prevent double taxation and prevent tax evasion in the area of income taxes.
Poland.
Original.
13/09/2011
11/06/2012
40
Convention between the Czech Republic and the Portuguese Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Portugal.
Original.
24/05/1994
01/10/1997
41
Agreement between the Government of the Czech Republic and the Government of Romania to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Romania.
Original.
08/11/1993
10/08/1994
42
Convention between the Government of the Czech Republic and the Government of the Russian Federation to prevent double taxation and to prevent tax evasion of income and property taxes.
Russia.
Original.
17/11/1995
18/07/1997
Protocol.
27/04/2007
17/04/2009
43
Convention between the Government of the Czech Republic and the Council of Ministers of Serbia and Montenegro to prevent double taxation of income and property taxes.
Serbia.
Original.
11/11/2004
27/06/2005
Protocol.
08/09/2009
28/02/2011
44
Agreement between the Government of the Czech Republic and the Government of the Republic of Singapore to prevent double taxation and prevent tax evasion of income taxes.
Singapore.
Original.
21/11/1997
21/08/1998
Protocol.
26/06/2013
12/09/2014
45
Convention between the Czech Republic and the Slovak Republic to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
Slovakia.
Original.
26/03/2002
14/07/2003
46
Convention between the Czech Republic and the Republic of Slovenia to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
Slovenia.
Original.
13/06/1997
28/04/1998
47
Convention between the Czech Republic and the Republic of South Africa to prevent double taxation and prevent tax evasion in the area of income taxes.
South Africa.
Original.
11/11/1996
03/12/1997
48
Convention between the Czechoslovak Socialist Republic and Spain to prevent double taxation and prevent tax evasion in the area of income and property taxes.
Spain.
Original.
08/05/1980
05/06/1981
49
Convention between the Socialist Republic of Czechoslovakia and the Kingdom of Sweden to prevent double taxation of income and property taxes.
Sweden.
Original.
16/02/1979
08/10/1980
50
Agreement between the Government of the Czech Republic and the Swiss Federal Council to prevent double taxation of income and property taxes.
Switzerland.
Original.
04/12/1995
23/10/1996
Protocol.
11/09/2012
11/10/2013
51
Convention between the Czech Republic and the Republic of Turkey to prevent double taxation and prevent tax evasion in the area of income taxes.
Turkey.
Original.
12/11/1999
16/12/2003
52
Agreement between the Government of the Czech and Slovak Federal Republic and the Government of the United Kingdom of Great Britain and Northern Ireland to prevent double taxation on income and capital gains.
United Kingdom.
Original.
05/11/1990
20/12/1991
Article 6. Purpose of the Covered Tax Agreements.
Notification of the text of the Preamble existing in the conventions included in the list.
Under article 6.5 of the Convention, the Czech Republic considers that the following conventions do not fall within the scope of a reservation made under article 6.4 and contain in the Preamble the wording referred to in article 6.2. The text of the relevant paragraph in the Preamble is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
1
Armenia.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,’
2
Australia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
3
Austria.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,’
4
Belgium.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes,'
5
Bulgaria.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,’
6
Canada.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
7
Chile.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in relation to income and property taxes;’
8
China.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
9
Colombia.
'Wishing to conclude an agreement to avoid double taxation and to prevent tax evasion in relation to income tax,'
10
Croatia.
‘desiring to conclude a convention to prevent double taxation of income and property taxes,’
11
Cyprus.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
12
Denmark.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
13
Egypt.
'desiring to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes'
14
Finland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
15
France.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion and tax fraud in the area of income and property taxes,'
16
Georgia.
"Wishing to promote and strengthen economic, cultural and scientific relations between the two States by concluding a convention to prevent double taxation and to prevent tax evasion in respect of income and wealth taxes,"
17
Germany.
"Wishing to conclude a convention to avoid double taxation on income and property taxes"
18
Greece.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
19
Hong Kong.
"Wishing to conclude a convention to avoid double taxation and prevent tax evasion in the area of income taxes"
20
Hungary.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,’
21
Iceland.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
22
India.
'desiring to conclude a convention to prevent double taxation and to prevent tax evasion on income and property taxes and with a view to promoting economic cooperation between the two countries',
23
Ireland.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,’
24
Israel.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, and to continue to develop and facilitate its relationship",
25
Italy.
'Wishing to conclude a convention to prevent double taxation of income taxes and to prevent tax evasion,'
26
Japan.
'Wishing to conclude a convention to prevent double taxation on income taxes,'
27
Kuwait.
‘Wishing to promote their economic relations by concluding a convention to prevent double taxation and to prevent tax evasion of income and property taxes.’
28
Latvia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes,'
29
Liechtenstein.
‘desiring to continue to develop its economic relations and to strengthen its cooperation in tax matters by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance,’
30
Lithuania.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes,'
31
Luxembourg.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,’
32
Malta.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,’
33
Mexico.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,'
34
The Netherlands.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes,'
35
New Zealand.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
36
Nigeria.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion on income and capital gains,"
37
Norway.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
38
Pakistan.
'desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, and to promote and strengthen relations between the two countries',
39
Poland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
40
Portugal.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
41
Romania.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,’
42
Russia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes,'
43
Serbia.
‘desiring to conclude a convention to prevent double taxation of income and property taxes,’
44
Singapore.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
45
Slovakia.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes,’
46
Slovenia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes,'
48
Spain.
‘conscious of the need to facilitate trade and promote economic cooperation in accordance with the Final Act of the Conference on Security and Cooperation in Europe,
They have decided to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes."
49
Sweden.
‘desiring to conclude a convention to prevent double taxation of income and property taxes,’
50
Switzerland.
'Wishing to conclude a convention to avoid double taxation on income and property taxes,'
51
Turkey.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
52
United Kingdom.
'Wishing to conclude a convention to prevent double taxation on income and capital gains;'
Article 7. Measures to prevent the abuse of conventions.
Notification of choice of optional provisions.
Under article 7.17 (b) of the Convention, the Czech Republic opts to apply article 7.4.
Notification of existing provisions in the conventions included in the list.
Under article 7.17 (a) of the Convention, the Czech Republic considers that the following conventions are not subject to the reservation described in article 7.15 (b) and contain any of the provisions described in article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Armenia.
Articles 27(1) and 27(3)
7
Chile.
Article 28(4)
8
China.
Articles 21(1) and 21(3)
9
Colombia.
Articles 25(1) and 25(3)
11
Cyprus.
Protocol 2
24
Israel.
Article 25
27
Kuwait.
Article 27(4)
29
Liechtenstein.
Article 28
31
Luxembourg.
Article 27
38
Pakistan.
Article 27(1)
44
Singapore.
Protocol amending 11.b)
50
Switzerland.
Protocol amending XI..8)
Article 16. Mutual agreement procedure.
Notification of existing provisions in the conventions included in the list.
Pursuant to article 16.6 (a) of the Convention, the Czech Republic considers that the following conventions contain one of the provisions described in article 16.4 (a)(i). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Armenia.
Article 24(1), first sentence
2
Australia.
Article 24(1), first sentence
3
Austria.
Article 24(1), first sentence
4
Belgium.
Article 25(1), first sentence
5
Bulgaria.
Article 25(1), first sentence
6
Canada.
Article 24(1), first sentence
7
Chile.
Article 25(1), first sentence
8
China.
Article 24(1), first sentence
9
Colombia.
Article 23(1), first sentence
10
Croatia.
Article 25(1), first sentence
11
Cyprus.
Article 23(1), first sentence
12
Denmark.
Article 23(1), first sentence
13
Egypt.
Article 25(1), first sentence
14
Finland.
Article 24(1), first sentence
15
France.
Article 25(1), first sentence
16
Georgia.
Article 24(1), first sentence
17
Germany.
Article 25(1)
18
Greece.
Article 24(1), first sentence
19
Hong Kong.
Article 23(1), first sentence
20
Hungary.
Article 25(1), first sentence
21
Iceland.
Article 24(1), first sentence
22
India.
Article 26(1), first sentence
23
Ireland.
Article 26(1), first sentence
24
Israel.
Article 26(1), first sentence
25
Italy.
Article 25(1), first sentence, and Protocol (b)
26
Japan.
Article 25(1)
27
Kuwait.
Article 25(1), first sentence
28
Latvia.
Article 25(1), first sentence
29
Liechtenstein.
Article 24(1), first sentence
30
Lithuania.
Article 25(1), first sentence
31
Luxembourg.
Article 24(1), first sentence
32
Malta.
Article 25(1), first sentence
33
Mexico.
Article 24(1), first sentence
34
The Netherlands.
Article 27(1)
35
New Zealand.
Article 22(1), first sentence
36
Nigeria.
Article 24(1)
37
Norway.
Article 24(1), first sentence
38
Pakistan.
Article 24(1), first sentence
39
Poland.
Article 23(1), first sentence
40
Portugal.
Article 25(1), first sentence
41
Romania.
Article 26(1), first sentence
42
Russia.
Article 25(1), first sentence
43
Serbia.
Article 25(1), first sentence
44
Singapore.
Article 24(1), first sentence
45
Slovakia.
Article 24(1), first sentence
46
Slovenia.
Article 25(1), first sentence
47
South Africa.
Article 24(1), first sentence
48
Spain.
Article 25(1)
49
Sweden.
Article 25(1)
50
Switzerland.
Article 25(1), first sentence
51
Turkey.
Article 24(1), first sentence
52
United Kingdom.
Article 24(1)
Pursuant to article 16.6(b)(i) of the Convention, the Czech Republic considers that the following conventions contain a provision that determines that the cases to which the first sentence of article 16.1 applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax agreement covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
6
Canada.
Article 24(1), second sentence
25
Italy.
Article 25(1), second sentence
Pursuant to article 16.6(b)(ii) of the Convention, the Czech Republic considers that the following conventions contain a provision that determines that the cases to which the first sentence of article 16.1 applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Armenia.
Article 24(1), second sentence
2
Australia.
Article 24(1), second sentence
3
Austria.
Article 24(1), second sentence
4
Belgium.
Article 25(1), second sentence
5
Bulgaria.
Article 25(1), second sentence
7
Chile.
Article 25(1), second sentence
8
China.
Article 24(1), second sentence
9
Colombia.
Article 23(1), second sentence
10
Croatia.
Article 25(1), second sentence
11
Cyprus.
Article 23(1), second sentence
12
Denmark.
Article 23(1), second sentence
13
Egypt.
Article 25(1), second sentence
14
Finland.
Article 24(1), second sentence
15
France.
Article 25(1), second sentence
16
Georgia.
Article 24(1), second sentence
18
Greece.
Article 24(1), second sentence
19
Hong Kong.
Article 23(1), second sentence
20
Hungary.
Article 25(1), second sentence
21
Iceland.
Article 24(1), second sentence
22
India.
Article 26(1), second sentence
23
Ireland.
Article 26(1), second sentence
24
Israel.
Article 26(1), second sentence
27
Kuwait.
Article 25(1), second sentence
28
Latvia.
Article 25(1), second sentence
29
Liechtenstein.
Article 24(1), second sentence
30
Lithuania.
Article 25(1), second sentence
31
Luxembourg.
Article 24(1), second sentence
32
Malta.
Article 25(1), second sentence
33
Mexico.
Article 24(1), second sentence
35
New Zealand.
Article 22(1), second sentence
37
Norway.
Article 24(1), second sentence
38
Pakistan.
Article 24(1), second sentence
39
Poland.
Article 23(1), second sentence
40
Portugal.
Article 25(1), second sentence
41
Romania.
Article 26(1), second sentence
42
Russia.
Article 25(1), second sentence
43
Serbia.
Article 25(1), second sentence
44
Singapore.
Article 24(1), second sentence
45
Slovakia.
Article 24(1), second sentence
46
Slovenia.
Article 25(1), second sentence
47
South Africa.
Article 24(1), second sentence
50
Switzerland.
Article 25(1), second sentence
Notification of listed conventions that do not contain certain provisions.
According to article 16.6.c.i of the Convention, the Czech Republic considers that the following convention does not contain any of the provisions described in article 16.4.b.i).
Number of the agreement listed
Other Contracting Jurisdiction
33
Mexico.
Pursuant to article 16.6(c)(ii) of the Convention, the Czech Republic considers that the following conventions do not contain any of the provisions described in article 16.4(b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
4
Belgium.
6
Canada.
7
Chile.
13
Egypt.
17
Germany.
18
Greece.
25
Italy.
26
Japan.
33
Mexico.
34
The Netherlands.
36
Nigeria.
41
Romania.
45
Slovakia.
48
Spain.
49
Sweden.
50
Switzerland.
51
Turkey.
52
United Kingdom.
According to article 16.6(d)(i) of the Convention, the Czech Republic considers that the following convention does not contain any of the provisions described in article 16.4(c)(i).
Number of the agreement listed
Other Contracting Jurisdiction
25
Italy.
Under article 16.6(d)(ii) of the Convention, the Czech Republic considers that the following conventions do not contain any of the provisions described in article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
2
Australia.
4
Belgium.
7
Chile.
23
Ireland.
25
Italy.
35
New Zealand.
40
Portugal.
52
United Kingdom.
Republic of Korea
Reservations and notifications made by the Republic of Korea at the time of deposit of the instrument of ratification, in accordance with articles 28.5 and 29.1 of the Convention
Article 2. Interpretation of terms.
Notification. Conventions covered by the Multilateral Convention.
Under article 2.1(a)(ii) of the Convention, the Republic of Korea wishes the following conventions to be covered by the Convention:
N.º
Title
Other
Jurisdiction
contracting authority
Original/Instrument amending
Date of signature
Date of entry into force
1
Convention between the Government of the Republic of Korea and the Government of the People's Democratic Republic of Algeria to prevent double taxation and to prevent tax evasion of income and property taxes.
Algeria.
Original.
24-11-2001
31-08-2006
2
Agreement between the Government of the Republic of Korea and the Government of Australia to prevent double taxation and prevent tax evasion of income taxes.
Australia.
Original.
12-07-1982
01-01-1984
3
Agreement between the Government of the Republic of Korea and the Government of the Republic of Azerbaijan to prevent double taxation and to prevent tax evasion of income and property taxes.
Azerbaijan.
Original.
19-05-2008
25-11-2008
4
Agreement between the Government of the Republic of Korea and the Government of the Kingdom of Bahrain to prevent double taxation and to prevent tax evasion in respect of income taxes.
Bahrain.
Original.
01-05-2012
26-04-2013
5
Convention between the Republic of Korea and the People's Republic of Bangladesh to prevent double taxation and prevent tax evasion in respect of income taxes.
Bangladesh.
Original.
10-05-1983
22-08-1984
6
Convention between the Republic of Korea and the Kingdom of Belgium to prevent double taxation and to prevent tax evasion in the area of income taxes.
Belgium.
Original.
29-08-1977
19-09-1979
Instrument amending (a).
20-04-1994
31-12-1996
Instrument amending (b).
08-03-2010
01-12-2015
7
Agreement between the Government of the Republic of Korea and the Government of His Majesty the Sultan and Yang Di-Pertuan of Brunei Darusalam to prevent double taxation and prevent tax evasion of income taxes.
Brunei Darusalam.
Original.
09-12-2014
14-10-2016
8
Convention between the Republic of Korea and the Republic of Bulgaria to prevent double taxation and prevent tax evasion in the area of income taxes.
Bulgaria.
Original.
11-03-1994
22-06-1995
9
Agreement between the Government of the Republic of Korea and the Government of Canada to prevent double taxation and to prevent tax evasion of income taxes.
Canada.
Original.
05-09-2006
18-12-2006
10
Agreement between the Republic of Korea and the Republic of Chile to prevent double taxation and to prevent tax evasion in relation to income and property tax.
Chile.
Original.
18-04-2002
25-07-2003
11
Agreement between the Government of the Republic of Korea and the Government of the People ' s Republic of China to prevent double taxation and prevent tax evasion in respect of income taxes.
China.
Original.
28-03-1994
28-09-1994
Instrument amending (a).
23-03-2006
04-07-2006
12
Agreement between the Republic of Korea and the Republic of Colombia to prevent double taxation and to prevent tax evasion in relation to income tax.
Colombia.
Original.
27-07-2010
03-07-2014
13
Convention between the Republic of Korea and the Republic of Croatia to prevent double taxation and prevent tax evasion of income and property taxes.
Croatia.
Original.
13-11-2002
15-09-2006
14
Agreement between the Government of the Republic of Korea and the Government of the Kingdom of Denmark to prevent double taxation of income taxes.
Denmark.
Original.
11-10-1977
07-01-1979
15
Agreement between the Government of the Republic of Korea and the Government of the Arab Republic of Egypt to prevent double taxation and to prevent tax evasion in respect of income taxes.
Egypt.
Original.
09-12-1992
05-02-1994
16
Agreement between the Government of the Republic of Korea and the Government of the Republic of Estonia to prevent double taxation and prevent tax evasion of income taxes.
Estonia.
Original.
23-09-2009
25-05-2010
17
Agreement between the Republic of Korea and the Republic of Fiji to prevent double taxation and to prevent tax evasion in the area of income taxes.
Fiji.
Original.
19-09-1994
17-02-1995
18
Convention between the Republic of Korea and the Republic of Finland to prevent double taxation and prevent tax evasion in the area of income taxes.
Finland.
Original.
08-02-1979
23-12-1981
19
Agreement between the Government of the Republic of Korea and the Government of the French Republic to prevent double taxation and to prevent tax evasion in respect of income taxes.
France.
Original.
19-06-1979
01-02-1981
Instrument amending (a).
09-04-1991
01-03-1992
20
Convention between the Republic of Korea and the Republic of Gabon to prevent double taxation and tax evasion in the area of income taxes.
Gabon.
Original.
25-10-2010
02-12-2015
21
Agreement between the Government of the Republic of Korea and the Government of Georgia to prevent double taxation and to prevent tax evasion of income taxes.
Georgia.
Original.
31-03-2016
17-11-2016
22
Convention between the Republic of Korea and the Hellenic Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Greece.
Original.
20-03-1995
10-07-1998
23
Agreement between the Government of the Republic of Korea and the Government of the Hong Kong Special Administrative Region of the People's Republic of China to prevent double taxation and prevent tax evasion of income taxes.
Hong Kong.
Original.
08-07-2014
27-09-2016
24
Agreement between the Government of the Republic of Korea and the Government of the People ' s Republic of Hungary to prevent double taxation and prevent tax evasion in the area of income taxes.
Hungary.
Original.
29-03-1989
01-04-1990
25
Convention between the Republic of Korea and the Republic of Iceland to prevent double taxation and prevent tax evasion of income and property taxes.
Iceland.
Original.
15-05-2008
23-10-2008
26
Agreement between the Government of the Republic of Korea and the Government of the Republic of India to prevent double taxation and to prevent tax evasion of income taxes.
India.
Original.
18-05-2015
12-09-2016
27
Convention between the Republic of Korea and the Republic of Indonesia to prevent double taxation and prevent tax evasion in the area of income taxes.
Indonesia.
Original.
10-11-1988
03-05-1989
28
Convention between the Republic of Korea and Ireland to prevent double taxation and prevent tax evasion of income and capital gains.
Ireland.
Original.
18-07-1990
27-12-1991
29
Agreement between the Government of the Republic of Korea and the Government of the State of Israel to prevent double taxation and to prevent tax evasion of income and property taxes.
Israel.
Original.
18-03-1997
13-12-1997
30
Agreement between the Government of the Republic of Korea and the Government of the Italian Republic to prevent double taxation and to prevent tax evasion in respect of income taxes.
Italy.
Original.
10-01-1989
14-07-1992
Instrument amending (a).
03-04-2012
23-01-2015
31
Agreement between the Republic of Korea and Japan to prevent double taxation and prevent tax evasion in the area of income taxes.
Japan.
Original.
08-10-1998
22-11-1999
32
Convention between the Republic of Korea and the Hashemite Kingdom of Jordan to prevent double taxation and prevent tax evasion in respect of income taxes.
Jordan.
Original.
24-07-2004
28-03-2005
33
Agreement between the Government of the Republic of Korea and the Government of the Republic of Kazakhstan to prevent double taxation and to prevent tax evasion in respect of income taxes.
Kazakhstan.
Original.
18-10-1997
09-04-1999
34
Agreement between the Government of the Republic of Korea and the Government of the Republic of Kenya to prevent double taxation and to prevent tax evasion of income taxes.
Kenya.
Original.
08-07-2014
03-04-2017
35
Convention between the Republic of Korea and the State of Kuwait to prevent double taxation and to prevent tax evasion of income and property taxes.
Kuwait.
Original.
05-12-1998
13-06-2000
Instrument amending (a).
02-10-2007
27-12-2010
36
Agreement between the Government of the Republic of Korea and the Government of the Republic of Latvia to prevent double taxation and prevent tax evasion in the area of income taxes.
Latvia.
Original.
15-06-2008
26-12-2009
37
Agreement between the Government of the Republic of Korea and the Government of the Republic of Lithuania to prevent double taxation and to prevent tax evasion in respect of income taxes.
Lithuania.
Original.
20-04-2006
14-07-2007
38
Agreement between the Government of the Republic of Korea and the Government of the Grand Duchy of Luxembourg to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Luxembourg.
Original.
07-11-1984
26-12-1986
Instrument amending (a).
29-05-2012
04-09-2013
39
Agreement between the Government of the Republic of Korea and the Government of Malaysia to prevent double taxation and prevent tax evasion of income taxes.
Malaysia.
Original.
20-04-1982
02-01-1983
40
Convention between the Republic of Korea and the Republic of Malta to prevent double taxation and prevent tax evasion in the area of income taxes.
Malta.
Original.
25-03-1997
21-03-1998
41
Agreement between the Republic of Korea and the United Mexican States to prevent double taxation and to prevent tax evasion in the area of income taxes.
Mexico.
Original.
06-10-1994
11-02-1995
42
Convention between the Republic of Korea and Mongolia to prevent double taxation and tax evasion in the area of income taxes.
Mongolia.
Original.
17-04-1992
06-06-1993
43
Convention between the Republic of Korea and the Kingdom of Morocco on the avoidance of double taxation and the prevention of tax evasion in the area of income taxes.
Morocco.
Original.
27-01-1999
16-06-2000
44
Convention between the Republic of Korea and the Kingdom of the Netherlands to prevent double taxation and to prevent tax evasion in respect of income taxes.
The Netherlands.
Original.
25-10-1978
17-04-1981
Instrument amending (a).
06-11-1998
02-04-1999
45
Agreement between the Government of the Republic of Korea and the Government of New Zealand to prevent double taxation and prevent tax evasion in respect of income taxes.
New Zealand.
Original.
06-10-1981
22-04-1983
Instrument amending (a).
14-07-1997
10-10-1997
46
Convention between the Republic of Korea and the Kingdom of Norway to prevent double taxation and prevent tax evasion in the area of income taxes.
Norway.
Original.
05-10-1982
01-03-1984
47
Convention between the Republic of Korea and the Sultanate of Oman to prevent double taxation and prevent tax evasion in respect of income taxes.
Oman.
Original.
23-09-2005
13-02-2006
48
Convention between the Republic of Korea and the Islamic Republic of Pakistan to prevent double taxation and prevent tax evasion in respect of income taxes.
Pakistan.
Original.
13-04-1987
20-10-1987
49
Agreement between the Government of the Republic of Korea and the Government of the Republic of Panama to prevent double taxation and to prevent tax evasion in respect of income taxes.
Panama.
Original.
20-10-2010
01-04-2012
50
Agreement between the Government of the Republic of Korea and the Government of the Independent State of Papua New Guinea to prevent double taxation and prevent tax evasion in respect of income taxes.
Papua New Guinea.
Original.
23-11-1996
21-04-1998
51
Convention between the Republic of Korea and the Republic of Peru to prevent double taxation and prevent tax evasion in relation to income taxes.
Peru.
Original.
10-05-2012
03-03-2014
52
Convention between the Republic of Korea and the Republic of the Philippines to prevent double taxation and prevent tax evasion of income taxes.
Philippines.
Original.
21-02-1984
09-11-1986
53
Agreement between the Government of the Republic of Korea and the Government of the Republic of Poland to prevent double taxation and to prevent tax evasion in respect of income taxes.
Poland.
Original.
21-06-1991
21-02-1992
Instrument amending (a).
22-10-2013
15-10-2016
54
Convention between the Republic of Korea and the Portuguese Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Portugal.
Original.
26-01-1996
21-12-1997
55
Agreement between the Government of the Republic of Korea and the Government of the State of Qatar to prevent double taxation and to prevent tax evasion in respect of income taxes.
Qatar.
Original.
27-03-2007
15-04-2009
56
Agreement between the Government of the Republic of Korea and the Government of Romania to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Romania.
Original.
11-10-1993
06-10-1994
57
Agreement between the Government of the Republic of Korea and the Government of the Russian Federation on the avoidance of double taxation of income taxes.
Russia.
Original.
1941-1992
24-08-1995
58
Agreement between the Government of the Republic of Korea and the Government of the Kingdom of Saudi Arabia to prevent double taxation and prevent tax evasion in respect of income taxes.
Saudi Arabia.
Original.
24-03-2007
01-12-2008
59
Convention between the Republic of Korea and the Republic of Serbia on the avoidance of double taxation on income taxes.
Serbia.
Original.
22-01-2016
17-11-2016
60
Convention between the Republic of Korea and the Slovak Republic on the avoidance of double taxation and the prevention of tax evasion in the area of income taxes.
Slovakia.
Original.
27-08-2001
08-07-2003
61
Convention between the Republic of Korea and the Republic of Slovenia to prevent double taxation and prevent tax evasion in the area of income taxes.
Slovenia.
Original.
25-04-2005
02-03-2006
62
Convention between the Republic of Korea and the Republic of South Africa to prevent double taxation and prevent tax evasion in the area of income taxes.
South Africa.
Original.
07-07-1995
07-01-1996
63
Agreement between the Republic of Korea and the Kingdom of Spain to prevent double taxation and to prevent tax evasion in the area of income taxes.
Spain.
Original.
17-01-1994
21-11-1994
64
Agreement between the Government of the Republic of Korea and the Government of the Socialist Democratic Republic of Sri Lanka to avoid double taxation and prevent tax evasion of income taxes.
Sri Lanka.
Original.
28-05-1984
20-06-1986
65
Convention between the Republic of Korea and the Kingdom of Sweden to prevent double taxation and prevent tax evasion in respect of income taxes.
Sweden.
Original.
27-05-1981
09-09-1982
66
Agreement between the Government of the Republic of Korea and the Government of the Kingdom of Thailand to prevent double taxation and to prevent tax evasion in respect of income taxes.
Thailand.
Original.
16-11-2006
29-06-2007
67
Agreement between the Government of the Republic of Korea and the Government of the Republic of Tunisia to prevent double taxation and prevent tax evasion of income taxes.
Tunisia.
Original.
27-09-1988
25-11-1989
68
Convention between the Government of the Republic of Korea and the Cabinet of Ministers of Ukraine to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Ukraine.
Original.
29-09-1999
19-03-2002
69
Convention between the Republic of Korea and the United Arab Emirates to prevent double taxation and to prevent tax evasion in the area of income taxes.
United Arab Emirates.
Original.
22-09-2003
09-03-2005
70
Agreement between the Government of the Republic of Korea and the Government of the United Kingdom of Great Britain and Northern Ireland to prevent double taxation and prevent tax evasion of income and capital gains.
United Kingdom.
Original.
25-10-1996
30-12-1996
71
Agreement between the Republic of Korea and the United States of America to prevent double taxation and tax evasion in the area of income taxes, and to promote international trade and investment.
America.
Original.
04-06-1976
20-10-1979
72
Convention between the Republic of Korea and the Eastern Republic of Uruguay to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Uruguay.
Original.
29-11-2011
22-01-2013
73
Agreement between the Government of the Republic of Korea and the Government of the Socialist Republic of Vietnam to prevent double taxation and to prevent tax evasion in respect of income taxes.
Vietnam.
Original.
20-05-1994
09-09-1994
Article 3. Transparent entities.
Reservation.
Under article 3.5 (a) of the Convention, the Republic of Korea reserves the right not to apply any of the provisions of article 3 to its Covered Tax Agreements by the Convention.
Article 4. Entities with double residence.
Reservation.
Under article 4.3 (a) of the Convention, the Republic of Korea reserves the right not to apply any of the provisions of article 4 to its Covered Tax Agreements by the Convention.
Article 5. Application of methods to eliminate double taxation.
Reservation.
Under article 5.8 of the Convention, the Republic of Korea reserves the right not to apply any of the provisions of article 5 in respect of its Covered Tax Agreements by the Convention.
Article 6. Purpose of the Covered Tax Agreements.
Notification of the text of the Preamble existing in the conventions included in the list.
Under article 6.5 of the Convention, the Republic of Korea considers that the following conventions do not fall within the scope of a reservation made under article 6.4 and contain in the Preamble the wording referred to in article 6.2. The text of the relevant paragraph in the Preamble is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
1
Algeria.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes,'
2
Australia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
3
Azerbaijan.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,’
4
Bahrain.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
5
Bangladesh.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
6
Belgium.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
7
Brunei Darussalam.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
8
Bulgaria.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, and to further develop and promote their economic relations,"
9
Canada.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
10
Chile.
'desiring to conclude a convention to prevent double taxation and to prevent tax evasion in relation to income and property taxes'.
11
China.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
12
Colombia.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in relation to income tax,’
13
Croatia.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,’
14
Denmark.
‘desiring to conclude a convention to prevent double taxation on income taxes,’
15
Egypt.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
16
Estonia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
17
Fiji.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, and to promote mutual investment and trade,"
18
Finland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
19
France.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
20
Gabon.
"Wishing to promote and strengthen economic relations between the two countries and to conclude a convention to prevent double taxation and to prevent tax evasion and tax fraud in the area of income taxes",
21
Georgia.
"Wishing to promote and strengthen economic, cultural and scientific relations by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes",
22
Greece.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
23
Hong Kong.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
24
Hungary.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, and to further develop and promote their economic relations,'
25
Iceland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes,'
26
India.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes, and with a view to promoting economic cooperation between the two countries,’
27
Indonesia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
28
Ireland.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion on income and capital gains,"
29
Israel.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes,'
30
Italy.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
31
Japan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
32
Jordan.
'Wishing to conclude a convention to prevent double taxation on income taxes,'
33
Kazakhstan.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion on income and capital gains,"
34
Kenya.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
35
Kuwait.
'Wishing to promote its economic relations by removing tax obstacles by concluding a convention to avoid double taxation and prevent tax evasion in the area of income and property taxes,'
36
Latvia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
37
Lithuania.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
38
Luxembourg.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes,'
39
Malaysia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
40
Malta.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
41
Mexico.
‘desiring to conclude an agreement to avoid double taxation and to prevent tax evasion in the area of income taxes, hereinafter referred to as the ‘Convention’,’
42
Mongolia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
43
Morocco.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
44
The Netherlands.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
45
New Zealand.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
46
Norway.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
47
Oman.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
48
Pakistan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
49
Panama.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
50
Papua New Guinea.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
51
Peru.
"Wishing to conclude a convention to avoid double taxation and prevent tax evasion in relation to income taxes,"
52
Philippines.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
53
Poland.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, and to further develop and promote their economic relations,"
54
Portugal.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
55
Qatar.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
56
Romania.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and property taxes, and to further develop and promote their economic relations,"
57
Russia.
"Wishing to encourage and strengthen the development of economic, scientific, technical and cultural cooperation between the two States, and in order to avoid double taxation of income taxes,"
58
Saudi Arabia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
59
Serbia.
'Wishing to conclude a convention to prevent double taxation on income taxes, with a view to creating stable conditions for the comprehensive development of economic and other cooperation and investment between the two countries,'
60
Slovakia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
61
Slovenia.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
63
Spain.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’
64
Sri Lanka.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
65
Sweden.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
66
Thailand.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
67
Tunisia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
68
Ukraine.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income and wealth taxes, and confirming its commitment to the development and deepening of its economic relations,"
69
United Arab Emirates.
'Wishing to promote its economic relations by concluding a convention to prevent double taxation and prevent tax evasion in the area of income taxes,'
70
United Kingdom.
"Wishing to conclude a new convention to prevent double taxation and to prevent tax evasion on income and capital gains,"
71
America.
‘desiring to conclude a convention to prevent double taxation on income and to prevent tax evasion, and to promote international trade and investment,’
72
Uruguay.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,’
73
Vietnam.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,'
Article 7. Measures to prevent the abuse of conventions.
Notification of existing provisions in the conventions included in the list.
Under article 7.17 (a) of the Convention, the Republic of Korea considers that the following conventions are not subject to the reservation provided for in article 7.15 (b) and contain any of the provisions described in article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
3
Azerbaijan.
Articles 10.6, 11.8, 12.7, 13.6 and 21.4
4
Bahrain.
Article 27
7
Brunei Darusalam.
Article 27
10
Chile.
Articles 11.7 and 12.7
12
Colombia.
Articles 26(1)(a) and 26(1)(b)
21
Georgia.
Articles 10.6, 11.9, 12.7, 13.6 and 21.5
23
Hong Kong.
Article 26(1)
26
India.
Article 28(2)
34
Kenya.
Article 28(1)
35
Kuwait.
Article 28. to.
41
Mexico.
Articles 11.9 and 12.7
47
Oman.
Articles 10.6, 11.9, 12.7 and 22.3
49
Panama.
Article 27(1)
50
Papua New Guinea.
Article 11.9
51
Peru.
Article 27(1)
53
Poland.
Article 22a(1)
55
Qatar.
Protocol 4
58
Saudi Arabia.
Article 27
59
Serbia.
Article 28(1)
68
Ukraine.
Articles 11.9 and 12.6
70
United Kingdom.
Articles 10.6, 10.7, 11.10, 11.11, 12.7, 12.8, 22.4 and 22.5
72
Uruguay.
Article 28
Article 8. Transactions with dividends.
Reservation.
Under article 8.3 (a) of the Convention, the Republic of Korea reserves the right not to apply any of the provisions of article 8 to its Covered Tax Agreements by the Convention.
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Reservation.
Under article 9.6 (a) of the Convention, the Republic of Korea reserves the right not to apply article 9.1 to its Covered Tax Agreements by the Convention.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservation.
Under article 10.5 (a) of the Convention, the Republic of Korea reserves the right not to apply any of the provisions of article 10 to its Covered Tax Agreements by the Convention.
Article 11. Application of tax treaties to restrict a Party 's right to impose taxation on its own residents .
Reservation.
Under article 11(3)(a) of the Convention, the Republic of Korea reserves the right not to apply any of the provisions of article 11 to its Covered Tax Agreements by the Convention.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Reservation.
Under article 12.4 of the Convention, the Republic of Korea reserves the right not to apply any of the provisions of article 12 to its Covered Tax Agreements by the Convention.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Reservation.
Under article 13.6 (a) of the Convention, the Republic of Korea reserves the right not to apply any of the provisions of article 13 to its Covered Tax Agreements by the Convention.
Article 14. Fragmentation of contracts.
Reservation.
Under article 14(3)(a) of the Convention, the Republic of Korea reserves the right not to apply any of the provisions of article 14 to its Covered Tax Agreements by the Convention.
Article 15. Definition of a person closely linked to an undertaking .
Reservation.
Under article 15.2 of the Convention, the Republic of Korea reserves the right not to apply any of the provisions of article 15 to its Covered Tax Agreements by the Convention to which the reservations described in articles 12.4, 13.6 (a) or 13.6 (c) and 14.3.a apply.
Article 16. Mutual agreement procedure.
Notification of existing provisions in the conventions included in the list.
Under article 16.6 (a) of the Convention, the Republic of Korea considers that the following conventions contain any of the provisions described in article 16.4 (a)(i). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Algeria.
Article 26(1), first sentence
2
Australia.
Article 25(1), first sentence
3
Azerbaijan.
Article 25(1), first sentence
4
Bahrain.
Article 24(1), first sentence
5
Bangladesh.
Article 25(1), first sentence
6
Belgium.
Article 24(1), first sentence
7
Brunei Darusalam.
Article 24(1), first sentence
8
Bulgaria.
Article 25(1), first sentence
9
Canada.
Article 24(1), first sentence
10
Chile.
Article 25(1), first sentence
11
China.
Article 25(1), first sentence
12
Colombia.
Article 24(1), first sentence
13
Croatia.
Article 26(1), first sentence
14
Denmark.
Article 23(1)
15
Egypt.
Article 25(1), first sentence
16
Estonia.
Article 25(1), first sentence
17
Fiji.
Article 25(1), first sentence
18
Finland.
Article 24(1), first sentence
19
France.
Article 25(1), first sentence
20
Gabon.
Article 24(1), first sentence
21
Georgia.
Article 24(1), first sentence
22
Greece.
Article 25(1), first sentence
23
Hong Kong.
Article 23(1), first sentence
24
Hungary.
Article 25(1), first sentence
25
Iceland.
Article 26(1), first sentence
26
India.
Article 25(1), first sentence
27
Indonesia.
Article 25(1), first sentence
28
Ireland.
Article 25(1), first sentence
29
Israel.
Article 26(1), first sentence
30
Italy.
Article 25(1), first sentence
31
Japan.
Article 25(1), first sentence
32
Jordan.
Article 25(1), first sentence
33
Kazakhstan.
Article 25(1), first sentence
34
Kenya.
Article 25(1), first sentence
35
Kuwait.
Article 26(1), first sentence
36
Latvia.
Article 25(1), first sentence
37
Lithuania.
Article 25(1), first sentence
38
Luxembourg.
Article 25(1), first sentence
39
Malaysia.
Article 25(1), first sentence
40
Malta.
Article 25(1), first sentence
41
Mexico.
Article 25(1)
42
Mongolia.
Article 25(1), first sentence
43
Morocco.
Article 25(1), first sentence
44
The Netherlands.
Article 25(1)
45
New Zealand.
Article 24(1), first sentence
46
Norway.
Article 24(1), first sentence
47
Oman.
Article 25(1), first sentence
48
Pakistan.
Article 25(1), first sentence
49
Panama.
Article 24(1), first sentence
50
Papua New Guinea.
Article 25(1), first sentence
51
Peru.
Article 24(1), first sentence
52
Philippines.
Article 25(1), first sentence
53
Poland.
Article 25(1), first sentence
54
Portugal.
Article 25(1), first sentence
55
Qatar.
Article 24(1), first sentence
56
Romania.
Article 27(1), first sentence
57
Russia.
Article 24(1), first sentence
58
Saudi Arabia.
Article 24(1), first sentence
59
Serbia.
Article 25(1), first sentence
60
Slovakia.
Article 25(1), first sentence
61
Slovenia.
Article 25(1), first sentence
62
South Africa.
Article 25(1), first sentence
63
Spain.
Article 25(1), first sentence
64
Sri Lanka.
Article 25(1), first sentence
65
Sweden.
Article 24(1), first sentence
66
Thailand.
Article 25(1), first sentence
67
Tunisia.
Article 24(1), first sentence
68
Ukraine.
Article 25(1), first sentence
69
United Arab Emirates.
Article 26(1), first sentence
70
United Kingdom.
Article 26(1)
71
America.
Article 27(1), first sentence
72
Uruguay.
Article 25(1), first sentence
73
Vietnam.
Article 25(1), first sentence
Pursuant to article 16.6(b)(i) of the Convention, the Republic of Korea considers that the following conventions contain a provision that determines that the cases to which the first sentence of article 16.1 applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax agreement covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
30
Italy.
Article 25(1), second sentence
52
Philippines.
Article 25(1), second sentence
54
Portugal.
Article 25(1), second sentence
55
Qatar.
Article 24(1), second sentence
Pursuant to article 16.6(b)(ii) of the Convention, the Republic of Korea considers that the following conventions contain a provision that determines that cases to which the first sentence of article 16.1 applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Algeria.
Article 26(1), second sentence
2
Australia.
Article 25(1), second sentence
3
Azerbaijan.
Article 25(1), second sentence
4
Bahrain.
Article 24(1), second sentence
5
Bangladesh.
Article 25(1), second sentence
6
Belgium.
Article 24(1), second sentence
7
Brunei Darusalem.
Article 24(1), second sentence
8
Bulgaria.
Article 25(1), second sentence
9
Canada.
Article 24(1), second sentence
10
Chile.
Article 25(1), second sentence
11
China.
Article 25(1), second sentence
12
Colombia.
Article 24(1), second sentence
13
Croatia.
Article 26(1), second sentence
15
Egypt.
Article 25(1), second sentence
16
Estonia.
Article 25(1), second sentence
17
Fiji.
Article 25(1), second sentence
18
Finland.
Article 24(1), second sentence
19
France.
Article 25(1), second sentence
20
Gabon.
Article 24(1), second sentence
21
Georgia.
Article 24(1), second sentence
22
Greece.
Article 25(1), second sentence
23
Hong Kong.
Article 23(1), second sentence
24
Hungary.
Article 25(1), second sentence
25
Iceland.
Article 26(1), second sentence
26
India.
Article 25(1), second sentence
27
Indonesia.
Article 25(1), second sentence
28
Ireland.
Article 25(1), second sentence
29
Israel.
Article 26(1), second sentence
31
Japan.
Article 25(1), second sentence
32
Jordan.
Article 25(1), second sentence
33
Kazakhstan.
Article 25(1), second sentence
34
Kenya.
Article 25(1), second sentence
35
Kuwait.
Article 26(1), second sentence
36
Latvia.
Article 25(1), second sentence
37
Lithuania.
Article 25(1), second sentence
38
Luxembourg.
Article 25(1), second sentence
39
Malaysia.
Article 25(1), second sentence
40
Malta.
Article 25(1), second sentence
42
Mongolia.
Article 25(1), second sentence
43
Morocco.
Article 25(1), second sentence
45
New Zealand.
Article 24(1), second sentence
46
Norway.
Article 24(1), second sentence
47
Oman.
Article 25(1), second sentence
48
Pakistan.
Article 25(1), second sentence
49
Panama.
Article 24(1), second sentence
50
Papua New Guinea.
Article 25(1), second sentence
51
Peru.
Article 24(1), second sentence
53
Poland.
Article 25(1), second sentence
56
Romania.
Article 27(1), second sentence
57
Russia.
Article 24(1), second sentence
58
Saudi Arabia.
Article 24(1), second sentence
59
Serbia.
Article 25(1), second sentence
60
Slovakia.
Article 25(1), second sentence
61
Slovenia.
Article 25(1), second sentence
62
South Africa.
Article 25(1), second sentence
63
Spain.
Article 25(1), second sentence
64
Sri Lanka.
Article 25(1), second sentence
65
Sweden.
Article 24(1), second sentence
66
Thailand.
Article 25(1), second sentence
67
Tunisia.
Article 24(1), second sentence
68
Ukraine.
Article 25(1), second sentence
69
United Arab Emirates.
Article 26(1), second sentence
72
Uruguay.
Article 25(1), second sentence
73
Vietnam.
Article 25(1), second sentence
Notification of listed conventions that do not contain certain provisions.
Pursuant to article 16.6(c)(i) of the Convention, the Republic of Korea considers that the following conventions do not contain any of the provisions described in article 16.4(b)(i).
Number of the agreement listed
Other Contracting Jurisdiction
41
Mexico.
71
America.
Pursuant to article 16.6(c)(ii) of the Convention, the Republic of Korea considers that the following conventions do not contain any of the provisions described in article 16.4(b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
6
Belgium.
10
Chile.
14
Denmark.
19
France.
28
Ireland.
30
Italy.
33
Kazakhstan.
39
Malaysia.
41
Mexico.
44
The Netherlands.
50
Papua New Guinea.
52
Philippines.
54
Portugal.
56
Romania.
60
Slovakia.
63
Spain.
70
United Kingdom.
71
America.
73
Vietnam.
Under article 16.6(d)(i) of the Convention, the Republic of Korea considers that the following conventions do not contain any of the provisions described in article 16.4(c)(i).
Number of the agreement listed
Other Contracting Jurisdiction
6
Belgium.
19
France.
71
America.
Under article 16.6(d)(ii) of the Convention, the Republic of Korea considers that the following conventions do not contain any of the provisions described in article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
2
Australia.
6
Belgium.
10
Chile.
12
Colombia.
28
Ireland.
30
Italy.
68
Ukraine.
70
United Kingdom.
71
America.
Article 17. Correlative adjustments.
Reservation.
Pursuant to Article 17(3)(a) of the Convention, the Republic of Korea reserves the right not to apply any of the provisions of Article 17 to its Covered Tax Agreements which already contain any of the provisions described in Article 17.2. The following conventions contain provisions within the scope of this reservation.
Number of the agreement in list I
Other Contracting Jurisdiction
Provision
1
Algeria.
Article 9.2
2
Australia.
Article 9.5
3
Azerbaijan.
Article 9.2
4
Bahrain.
Article 9.2
7
Brunei Darusalam.
Article 9.2
8
Bulgaria.
Article 9.2
9
Canada.
Article 9.2
10
Chile.
Article 9.2
12
Colombia.
Article 9.2
13
Croatia.
Article 9.2
16
Estonia.
Article 9.2
20
Gabon.
Article 9.2
21
Georgia.
Article 9.2
22
Greece.
Article 9.2
23
Hong Kong.
Article 9.2
25
Iceland.
Article 9.2
26
India.
Article 9.2
27
Indonesia.
Article 9.2
29
Israel.
Article 9.2
32
Jordan.
Article 9.2
33
Kazakhstan.
Article 9.2
34
Kenya.
Article 9.2
35
Kuwait.
Article 9.2
36
Latvia.
Article 9.2
37
Lithuania.
Article 9.2
38
Luxembourg.
Article 9.2
40
Malta.
Article 9.2
42
Mongolia.
Article 9.2
43
Morocco.
Article 9.2
47
Oman.
Article 9.2
49
Panama.
Article 9.2
50
Papua New Guinea.
Article 9.2
51
Peru.
Article 9.2
53
Poland.
Article 9.2
55
Qatar.
Article 9.2
56
Romania.
Article 9.2
58
Saudi Arabia.
Article 9.2
59
Serbia.
Article 9.2
61
Slovenia.
Article 9.2
62
South Africa.
Article 9.2
66
Thailand.
Article 9.2
68
Ukraine.
Article 9.2
69
United Arab Emirates.
Article 9.2
70
United Kingdom.
Article 9.2
72
Uruguay.
Article 9.2
Russia
Reservations and notifications made by the Russian Federation at the time of deposit of the instrument of ratification, in accordance with articles 28.5 and 29.1 of the Convention
Article 2. Interpretation of terms.
Notification.
Conventions covered by the Multilateral Convention.
In accordance with article 2.1a(ii) of the Convention, the Russian Federation wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/ Instrument amending
Date of signature
Date of entry into force
1
Convention between the Government of the Russian Federation and the Government of the Republic of Albania to prevent double taxation of income and property taxes.
Albania.
Original.
11-04-1995
09-12-1997
2
Convention between the Government of the Russian Federation and the Government of the People ' s Democratic Republic of Algeria to prevent double taxation of income and property taxes.
Algeria.
Original.
10-03-2006
18-12-2008
3
Convention between the Government of the Russian Federation and the Government of the Republic of Argentina to prevent double taxation of income and property taxes.
Argentina.
Original.
10-10-2001
16-10-2012
4
Convention between the Government of the Russian Federation and the Government of the Republic of Armenia to Prevent Double Taxation of Income and Property Taxes
(7)
.
Agreement between the Government of the Russian Federation and the Government of the Republic of Armenia for the elimination of double taxation on income and property.
Armenia.
Original.
28-12-1996
17-03-1998
Instrument to be amended.
24-10-2011
15-04-2013
5
Agreement between the Government of the Russian Federation and the Government of the Commonwealth of Australia to prevent double taxation and prevent tax evasion of income taxes.
Australia.
Original.
07-09-2000
17-12-2003
6
Convention between the Government of the Russian Federation and the Government of the Republic of Austria to prevent double taxation of income and property taxes.
Austria.
Original.
13-04-2000
30-12-2002
7
Convention between the Government of the Russian Federation and the Government of the Republic of Azerbaijan to prevent double taxation of income and property taxes
(8)
.
Agreement between the Government of the Russian Federation and the Government of the Republic of Azerbaijan for the avoidance of double taxation with respect to taxes on income and property.
Azerbaijan.
Original.
03-07-1997
03-07-1998
8
Convention between the Government of the Russian Federation and the Government of the Republic of Belarus to prevent double taxation and prevent tax evasion in respect of income and property taxes
(9)
.
Agreement between the Government of the Russian Federation and the Government of the Republic of Belarus for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and property.
Belarus.
Original.
21-04-1995
20-01-1997
Instrument to be amended.
24-01-2006
31-05-2007
9
Agreement between the Government of the Russian Federation and the Government of the Kingdom of Belgium to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Belgium.
Original.
16-06-1995
26-06-2000
10
Convention between the Russian Federation and the Kingdom of Belgium to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Belgium (new).
Original.
19-05-2015
N. p.
Instrument to be amended.
30-01-2018
N. p.
11
Agreement between the Government of the Russian Federation and the Government of the Republic of Botswana to prevent double taxation and to prevent tax evasion in respect of income taxes.
Botswana.
Original.
08-04-2003
23-12-2009
12
Convention between the Government of the Russian Federation and the Government of the Republic of Bulgaria on the prevention of double taxation of income and property taxes
(10)
.
Agreement between the Government of the Russian Federation and the Government of the Republic of Bulgaria for the avoidance of double taxation with respect to taxes on income and property.
Bulgaria.
Original.
08-06-1993
08-12-1995
13
Convention between the Government of the Russian Federation and the Government of Canada to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Canada.
Original.
05-10-1995
05-05-1997
14
Agreement between the Government of the Russian Federation and the Government of the Republic of Chile to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Chile.
Original.
19-11-2004
23-03-2012
15
Agreement between the Government of the Russian Federation and the Government of the People ' s Republic of China to prevent double taxation and to prevent tax evasion in respect of income taxes.
China.
Original.
13-10-2014
09-04-2016
Instrument to be amended.
08-05-2015
09-04-2016
16
Convention between the Government of the Russian Federation and the Government of the Republic of Croatia to prevent double taxation of income and property taxes.
Croatia.
Original.
02.10.1995
19.04.1997
17
Convention between the Government of the Russian Federation and the Government of the Republic of Cuba to prevent double taxation and to prevent tax evasion in respect of income and property taxes
(11)
.
Agreement between the Government of the Russian Federation and the Government of the Republic of Cuba for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital.
Cuba.
Original.
14-12-2000
15-11-2010
18
Convention between the Government of the Russian Federation and the Government of the Republic of Cyprus to prevent double taxation of income and property taxes.
Cyprus.
Original.
05-12-1998
17-08-1999
Instrument to be amended.
07-10-2010
02-04-2012
19
Convention between the ́Government of the Russian Federation and the Government of the Czech Republic to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Czech Republic.
Original.
17-11-1995
18-07-1997
Instrument to be amended.
27-04-2007
17-04-2009
20
Convention between the Government of the Russian Federation and the Government of the Kingdom of Denmark to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Denmark.
Original.
08-02-1996
27-04-1997
21
Agreement between the Government of the Russian Federation and the Government of the Republic of Ecuador to prevent double taxation and to prevent tax evasion in the area of income taxes.
Ecuador.
Original.
14-11-2016
16-11-2018
22
Convention between the Government of the Russian Federation and the Government of the Arab Republic of Egypt to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Egypt.
Original.
23-09-1997
06-12-2000
23
Convention between the Government of the Russian Federation and the Government of the Republic of Finland to prevent double taxation of income taxes.
Finland.
Original.
04-05-1996
14-12-2002
Instrument to be amended.
14-04-2000
29-12-2002
24
Convention between the Government of the Russian Federation and the Government of the French Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
France.
Original.
26-11-1996
09-02-1999
25
Convention between the Government of the Russian Federation and the Government of the Hellenic Republic to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Greece.
Original.
26-06-2000
20-12-2007
26
Convention between the Government of the Russian Federation and the Government of the Hong Kong Special Administrative Region of the People ' s Republic of China to prevent double taxation and prevent tax evasion of income taxes.
Hong Kong.
Original.
18-01-2016
29-07-2016
27
Convention between the Russian Federation and the Republic of Hungary to prevent double taxation of income and property taxes.
Hungary.
Original.
01-04-1994
03-11-1997
28
Convention between the Government of the Russian Federation and the Government of the Republic of Iceland to prevent double taxation and prevent tax evasion of income taxes.
Iceland.
Original.
26-11-1999
21-07-2003
29
Agreement between the Government of the Russian Federation and the Government of the Republic of India to prevent double taxation of income taxes.
India.
Original.
25-03-1997
11-04-1998
30
Convention between the Government of the Russian Federation and the Government of the Republic of Indonesia to prevent double taxation and prevent tax evasion in respect of income taxes.
Indonesia.
Original.
12-03-1999
17-12-2002
31
Convention between the Government of the Russian Federation and the Government of the Republic of Ireland to prevent double taxation of income taxes.
Ireland.
Original.
29-04-1994
07-07-1995
32
Convention between the Government of the Russian Federation and the Government of the State of Israel to prevent double taxation and to prevent tax evasion in respect of income taxes.
Israel.
Original.
25-04-1994
07-12-2000
33
Convention between the Government of the Russian Federation and the Government of the Italian Republic to prevent double taxation of income and property taxes and to prevent tax evasion.
Italy.
Original.
09-04-1996
30-11-1998
Instrument to be amended.
13-06-2009
01-06-2012
34
Convention between the Government of the Russian Federation and the Government of the Republic of Kazakhstan to prevent double taxation and to prevent tax evasion in respect of income and property taxes
(12)
.
Convention between the Government of the Russian Federation and the Government of the Republic of Kazakhstan for the elimination of double taxation and the prevention of tax evasion with respect to taxes on income and capital.
Kazakhstan.
Original.
18-10-1996
29-07-1997
35
Agreement between the Government of the Russian Federation and the Government of the Republic of Korea to prevent double taxation of income taxes.
South Korea.
Original.
19-11-1992
24-08-1995
36
Convention between the Russian Federation and the State of Kuwait to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Kuwait.
Original.
09-02-1999
02-01-2003
37
Convention between the Government of the Russian Federation and the Government of the Republic of Latvia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Latvia.
Original.
20-12-2010
06-11-2012
38
Convention between the Government of the Russian Federation and the Government of the Lebanese Republic to prevent double taxation and to prevent tax evasion in respect of income taxes.
Lebanon.
Original.
08-04-1997
16-06-2000
39
Convention between the Government of the Russian Federation and the Government of the Republic of Lithuania to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Lithuania.
Original.
29-06-1999
05-05-2005
40
Convention between the Russian Federation and the Grand Duchy of Luxembourg to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Luxembourg.
Original.
28-06-1993
07-05-1997
Instrument to be amended.
21-11-2011
30-07-2013
41
Agreement between the Government of the Union of Soviet Socialist Republics and the Government of Malaysia to prevent double taxation of income taxes.
Malaysia.
Original.
31-07-1987
04-07-1988
42
Convention between the Government of the Russian Federation and the Government of the Republic of Malta to prevent double taxation and prevent tax evasion in respect of income taxes.
Malta.
Original.
24-04-2013
22-05-2014
43
Agreement between the Government of the Russian Federation and the Government of the United Mexican States to prevent double taxation of income taxes.
Mexico.
Original.
07-06-2004
02-04-2008
44
Convention between the Government of the Russian Federation and the Government of the Republic of Moldova to prevent double taxation of income and property and to prevent tax evasion
(13)
.
Agreement between the Government of the Russian Federation and the Government of the Republic of Moldova for the avoidance of double taxation of income and property and the prevention of tax evasion.
Moldova.
Original.
12-04-1996
06-06-1997
45
Convention between the Government of the Russian Federation and the Government of Mongolia to prevent double taxation of income and property taxes.
Mongolia.
Original.
05-04-1995
22-05-1997
46
Convention between the Government of the Russian Federation and the Government of the Federal Republic of Yugoslavia to prevent double taxation of income and property taxes.
Montenegro.
Original.
12-10-1995
09-07-1997
47
Convention between the Government of the Russian Federation and the Government of the Kingdom of Morocco to prevent double taxation of income and property taxes.
Morocco.
Original.
04-09-1997
31-08-1999
48
Convention between the Government of the Russian Federation and the Government of the Kingdom of the Netherlands to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
The Netherlands.
Original.
16-12-1996
27-08-1998
49
Convention between the Government of the Russian Federation and the Government of New Zealand to prevent double taxation and prevent tax evasion in the area of income taxes.
New Zealand.
Original.
05-09-2000
04-07-2003
50
Convention between the Russian Federation and the Kingdom of Norway to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Norway.
Original.
26-03-1996
20-12-2002
51
Convention between the Government of the Russian Federation and the Government of the Republic of the Philippines to prevent double taxation and prevent tax evasion of income taxes.
Philippines.
Original.
26-04-1995
12-09-1997
52
Convention between the Government of the Russian Federation and the Government of the Republic of Poland on the prevention of double taxation of income and property taxes
(14)
.
Agreement between the Government of the Russian Federation and the Government of the Republic of Poland for the avoidance of double taxation of income and property.
Poland.
Original.
22-05-1992
22-02-1993
53
Convention between the Government of the Russian Federation and the Government of the Portuguese Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Portugal.
Original.
29-05-2000
11-12-2002
54
Convention between the Government of the Russian Federation and the Government of the State of Qatar to prevent double taxation of income taxes.
Qatar.
Original.
20-04-1998
05-09-2000
55
Agreement between the Government of the Russian Federation and the Government of Romania to prevent double taxation on income and property taxes.
Romania.
Original.
27-09-1993
11-08-1995
56
Convention between the Government of the Russian Federation and the Government of the Kingdom of Saudi Arabia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Saudi Arabia.
Original.
11-02-2007
01-02-2010
57
Convention between the Government of the Russian Federation and the Government of the Federal Republic of Yugoslavia to prevent double taxation of income and property taxes.
Serbia.
Original.
12-10-1995
09-07-1997
58
Convention between the Government of the Russian Federation and the Government of the Republic of Singapore to prevent double taxation and prevent tax evasion of income taxes.
Singapore.
Original.
09-09-2002
16-01-2009
Instrument to be amended.
17-11-2015
25-11-2016
59
Convention between the Government of the Russian Federation and the Government of the Slovak Republic to Prevent Double Taxation of Income and Property Taxes
(15)
.
Agreement between the Government of the Russian Federation and the Government of the Slovak Republic for the avoidance of double taxation of income and property.
Slovak Republic.
Original.
24-06-1994
01-05-1997
60
Convention between the Government of the Russian Federation and the Government of the Republic of Slovenia to prevent double taxation of income and property taxes.
Slovenia.
Original.
29-09-1995
20-04-1997
61
Convention between the Government of the Russian Federation and the Government of the Republic of South Africa to prevent double taxation and to prevent tax evasion in respect of income taxes.
South Africa.
Original.
27-11-1995
26-06-2000
62
Convention between the Government of the Russian Federation and the Government of the Kingdom of Spain to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Spain.
Original.
16-12-1998
13-06-2000
63
Convention between the Government of the Russian Federation and the Government of the Democratic Socialist Republic of Sri Lanka to prevent double taxation and to prevent tax evasion of income taxes.
Sri Lanka.
Original.
02-03-1999
28-12-2002
64
Convention between the Government of the Russian Federation and the Government of the Kingdom of Thailand to prevent double taxation and prevent tax evasion of income taxes.
Thailand.
Original.
23-09-1999
15-01-2009
65
Convention between the Government of the Russian Federation and the Government of the Republic of Turkey to prevent double taxation of income taxes.
Turkey.
Original.
15-12-1997
31-12-1999
66
Convention between the Government of the Russian Federation and the Government of Ukraine to Prevent Double Taxation of Income and Property and to Prevent Tax Evasion
(16)
.
Agreement between the Government of the Russian Federation and the Government of Ukraine for the avoidance of double taxation of income and property and the prevention of tax evasion.
Ukraine.
Original.
08-02-1995
03-08-1999
67
Agreement between the Government of the Russian Federation and the Government of the United Arab Emirates to prevent double taxation of investments by contracting States or their financial and investment institutions.
United Arab Emirates.
Original.
07-12-2011
23-06-2013
68
Agreement between the Government of the Russian Federation and the Government of the United Kingdom of Great Britain and Northern Ireland to prevent double taxation and to prevent tax evasion of income taxes and capital gains.
United Kingdom.
Original.
15-02-1994
18-04-1997
69
Convention between the Russian Federation and the United States of America to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
America.
Original.
17-06-1992
16-12-1993
70
Convention between the Government of the Russian Federation and the Government of the Bolivarian Republic of Venezuela to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Venezuela.
Original.
22-12-2003
19-01-2009
71
Convention between the Government of the Russian Federation and the Government of the Socialist Republic of Vietnam to prevent double taxation and to prevent tax evasion in respect of income taxes.
Vietnam.
Original.
27-05-1993
21-03-1996
(7)
Unofficial translation. The Double Taxation Treaty between the Russian Federation and the Armenian Republic was concluded in the Russian and Armenian languages.
(8)
Unofficial translation. The Double Taxation Treaty between the Russian Federation and Azerbaijan was concluded in the Russian and Azerbaijani languages.
(9)
Unofficial translation. The Double Taxation Treaty between the Russian Federation and the Republic of Belarus was concluded in the Russian and Belarusian languages.
(10)
Unofficial translation. The Double Taxation Treaty between the Russian Federation and the Republic of Bulgaria was concluded in the Russian and Bulgarian languages.
(11)
Unofficial translation [of English]. The Double Taxation Treaty between the Russian Federation and the Republic of Cuba was concluded in the Russian and Spanish languages.
(12)
Unofficial translation. The Double Taxation Treaty between the Russian Federation and the Republic of Kazakhstan was concluded in the Russian and Kazakh languages.
(13)
Unofficial translation. The Double Taxation Treaty between the Russian Federation and the Republic of Moldova was concluded in the Russian and Moldovan languages.
(14)
Unofficial translation. The Double Taxation Treaty between the Russian Federation and the Republic of Poland was concluded in the Russian and Polish languages.
(15)
Unofficial translation. The Double Taxation Treaty between the Russian Federation and the Slovak Republic was concluded in the Russian and Slovak languages.
(16)
Unofficial translation. The Double Taxation Treaty between the Russian Federation and Ukraine was concluded in the Russian and Ukrainian languages.
Article 4. Entities with double residence.
Reservation.
Pursuant to article 4.3 (b) of the Convention, the Russian Federation reserves the right not to apply any of the provisions of article 4 to its tax treaties, including those which already address cases in which a person other than a natural person is resident of more than one Contracting Jurisdiction by urging the competent authorities of the Contracting Jurisdictions to make every effort to reach mutual agreement to determine a single Contracting Jurisdiction of residence. The following convention contains provisions falling within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
3
Argentina.
Articles 4.3 and 4.4.
4
Armenia.
Article 4.3.
8
Belarus.
Article 4.3.
14
Chile.
Article 4.3.
18
Cyprus.
Articles 4.3 and 4.4.
21
Ecuador.
Article 4.3.
22
Egypt.
Article 4
23
Finland.
Article 4.3.
28
Iceland.
Article 4.3.
30
Indonesia.
Article 4.3.
32
Israel.
Article 4.3.
34
Kazakhstan.
Article 4.3.
35
South Korea.
Article 4.2.
37
Latvia.
Article 4.3.
39
Lithuania.
Article 4.3.
40
Luxembourg.
Article 4.4.
42
Malta.
Article 4.3.
43
Mexico.
Article 4.3.
50
Norway.
Articles 4.3 and 4.4.
58
Singapore.
Article 4.3.
63
Sri Lanka.
Article 4.3.
69
America.
Articles 4.3 and 4.4.
Notification of existing provisions in the conventions included in the list.
Pursuant to article 4.4 of the Convention, the Russian Federation considers that the following conventions contain any of the provisions described in article 4.2 that are not subject to any of the reservations provided for in article 4.3 (b) to (d). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 4.3.
2
Algeria.
Article 4.3.
5
Australia.
Article 4.4.
6
Austria.
Article 4.3.
7
Azerbaijan.
Article 4.3.
9
Belgium.
Article 4.3.
10
Belgium (new).
Article 4.3.
11
Botswana.
Article 4.3.
12
Bulgaria.
Article 4.3.
13
Canada.
Article 4.3.
15
China.
Article 4.3.
16
Croatia.
Article 4.3.
17
Cuba.
Article 4.3.
19
Czech Republic.
Article 4.3.
20
Denmark.
Article 4.3.
24
France.
Article 4.3.
25
Greece.
Article 4.3.
26
Hong Kong.
Article 4.3.
27
Hungary.
Article 4.3.
29
India.
Article 4.3.
31
Ireland.
Article 4.3.
33
Italy.
Article 4.3.
36
Kuwait.
Article 4.3.
38
Lebanon.
Article 4.3.
41
Malaysia.
Article 4.3.
44
Moldova.
Article 4.3.
45
Mongolia.
Article 4.3.
46
Montenegro.
Article 4.3.
47
Morocco.
Article 4.3.
48
The Netherlands.
Article 4.3.
49
New Zealand.
Article 4.4.
51
Philippines.
Article 4.3.
52
Poland.
Article 1.3.
53
Portugal.
Article 4.3.
54
Qatar.
Article 4.3.
55
Romania.
Article 4.3.
56
Saudi Arabia.
Article 4.3.
57
Serbia.
Article 4.3.
59
Slovak Republic.
Article 4.3.
60
Slovenia.
Article 4.3.
61
South Africa.
Article 4.3.
62
Spain.
Article 4.3.
64
Thailand.
Article 4.3.
65
Turkey.
Article 4.3.
66
Ukraine.
Article 4.3.
67
United Arab Emirates.
Article 2(1)(e), second sentence.
68
United Kingdom.
Article 4.3.
70
Venezuela.
Article 4.3.
71
Vietnam.
Article 4.3.
Article 5. Application of methods to eliminate double taxation.
Reservation.
Under article 5.8 of the Convention, the Russian Federation reserves the right not to apply any of the provisions of article 5 in respect of its Covered Tax Agreements by the Convention.
Article 6. Purpose of the Covered Tax Agreements.
Notification of choice of optional provisions.
Under article 6.6 of the Convention, the Russian Federation chose to apply article 6.3.
Notification of the text of the Preamble existing in the conventions included in the list.
Under article 6.5 of the Convention, the Russian Federation considers that the following conventions do not fall within the scope of a reservation under article 6.4 and contain in the Preamble the wording referred to in article 6.2. The text of the relevant paragraph in the Preamble is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
1
Albania.
looking forward to concluding a convention to avoid double taxation on income and property taxes,
2
Algeria.
looking forward to concluding a convention to avoid double taxation on income and property taxes
3
Argentina.
looking forward to concluding a convention to avoid double taxation on income and property taxes,
4
Armenia.
“Desiring to develop and strengthen economic, scientific, technical and cultural cooperation between the two States, and” to eliminate double taxation with respect to taxes on income and property, prevent tax evasion and avoid tax discrimination
(Unofficial translation: 'desiring to develop and improve its economic, scientific, technical and cultural cooperation and' with a view to avoiding double taxation on income and property taxes and preventing tax evasion and discrimination)
5
Australia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
6
Austria.
looking forward to concluding a convention to avoid double taxation on income and property taxes,
7
Azerbaijan.
Desiring to conclude an agreement for the avoidance of double taxation with respect to taxes on income and property,
Desiring to conclude an agreement for the elimination of double taxation with respect to taxes on income and property,
(Unofficial translation: wishing to conclude a convention to avoid double taxation on income and property taxes)
8
Belarus.
Desiring to conclude an agreement for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and property,
(Unofficial translation: 'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes)
9
Belgium.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
10
Belgium (new).
DESIRING to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,
11
Botswana.
wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes "and with a view to promoting economic cooperation between the two countries"
12
Bulgaria.
“Confirming their wish to expand and promote mutual cooperation, taking account of the interests of both parties”, desiring to conclude an agreement for the avoidance of double taxation with respect to taxes on income and property,
“Confirming their wish to expand and promote mutual cooperation, taking account of the interests of both parties”, desiring to conclude an agreement for the avoidance of double taxation with respect to taxes on income and property,
(Unofficial translation: ‘confirming its desire to develop and promote cooperation taking into account the interests of both parties’, wishing to conclude a convention to avoid double taxation on income and property taxes)
13
Canada.
DESIRING to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,
14
Chile.
looking forward to concluding a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes;
15
China.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
16
Croatia.
looking forward to concluding a convention to avoid double taxation on income and property taxes,
17
Cuba.
For the purpose of avoiding double taxation and preventing tax evasion with respect to taxes on income and capital,
looking forward to concluding a convention to prevent double taxation and to prevent tax evasion and tax fraud in the area of income and property taxes
(Unofficial translation: to avoid double taxation and prevent tax evasion with respect to taxes on income and on capital)
18
Cyprus.
looking forward to concluding a convention to prevent double taxation on income and property taxes, 'and with a view to promoting economic cooperation between the two countries',
19
Czech Republic.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
20
Denmark.
looking forward to concluding a convention to prevent double taxation of income and property taxes, and to prevent tax evasion
21
Ecuador.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
22
Egypt.
wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes "with a view to promoting economic cooperation between the two countries",
23
Finland.
Desiring to conclude a convention to prevent double taxation of income taxes,
24
France.
looking forward to concluding a convention to prevent double taxation and to prevent tax evasion and tax fraud in the area of income and property taxes,'
25
Greece.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
26
Hong Kong.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
27
Hungary.
Desiring to conclude a convention to avoid double taxation on income and property taxes,
28
Iceland.
DESIRING to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
29
India.
looking forward to concluding a convention to prevent double taxation on income and property taxes, 'and with a view to promoting economic cooperation between the two countries',
30
Indonesia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
31
Ireland.
looking forward to concluding a convention to prevent double taxation of income taxes,
32
Israel.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes "in particular with a view to promoting international trade and investment",
33
Italy.
Desiring to conclude a convention to prevent double taxation of income and property taxes, and to prevent tax evasion 'and with a view to promoting economic cooperation between two countries'
34
Kazakhstan.
“Desiring to strengthen and develop economic, scientific, technical and cultural relations between the two States, and” desiring to conclude a convention for the elimination of double taxation and the prevention of tax evasion with respect to taxes on income and capital,
(Unofficial translation: 'desiring to improve and develop its economic, scientific, technical and cultural cooperation between the two States and' wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
35
South Korea.
‘desiring to promote and strengthen the development of economic, scientific, technical and cultural cooperation between the two States and’ in order to avoid double taxation on income taxes,
36
Kuwait.
'Wishing to promote their economic relations' by concluding a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,
37
Latvia.
wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes "with a view to promoting economic cooperation between the two countries",
38
Lebanon.
'desiring to promote and strengthen their economic cooperation' by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes
39
Lithuania.
wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes, 'with a view to promoting economic cooperation between the two States',
40
Luxembourg.
looking forward to concluding a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes
41
Malaysia.
looking forward to concluding a convention to prevent double taxation of income taxes 'and to promote economic cooperation between the two countries',
42
Malta.
looking forward to concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes"
43
Mexico.
looking forward to concluding a convention to prevent double taxation on income and property taxes, 'and with a view to promoting economic cooperation between the two countries',
44
Moldova.
Desiring to conclude an agreement for the avoidance of double taxation of income and property and the prevention of tax evasion
(Unofficial translation: wishing to conclude a convention to prevent double taxation of income and wealth and to prevent tax evasion)
45
Mongolia.
looking forward to concluding a convention to prevent double taxation on income and property taxes, 'and with a view to promoting economic cooperation between the two countries',
46
Montenegro.
wishing to conclude a convention to avoid double taxation on income and property taxes,'
47
Morocco.
DESIRING to conclude a convention to prevent double taxation of income and property taxes,
48
The Netherlands.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
49
New Zealand.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
50
Norway.
looking forward to concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes "and with a view to promoting economic, scientific, technical and cultural cooperation between the two countries",
51
Philippines.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes 'and assets with a view to promoting economic cooperation between the two countries'
52
Poland.
“Desiring to develop and strengthen economic, scientific, technical and cultural cooperation between the two States,” and for the purpose of avoiding double taxation of income and property,
“Desiring to develop and strengthen economic, scientific, technical and cultural cooperation between the two States, and” to eliminate double taxation with respect to taxes on income and capital,
(Unofficial translation: 'desiring to promote and strengthen economic, scientific, technical and cultural cooperation between the two States and' with a view to avoiding double taxation on income and property taxes)
53
Portugal.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
54
Qatar.
‘Wishing to promote their economic relations’ by concluding a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
55
Romania.
"Wishing to promote and strengthen economic relations between the two countries",
56
Saudi Arabia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
57
Serbia.
looking forward to concluding a convention to avoid double taxation on income and property taxes,
58
Singapore.
wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes "and with a view to promoting economic cooperation between the two countries",
59
Slovak Republic.
Desiring to conclude an agreement for the avoidance of double taxation of income and property,
Desiring to conclude a convention for the avoidance of double taxation with respect to taxes on income and capital,
(Unofficial translation: wishing to conclude a convention to avoid double taxation on income and property taxes)
60
Slovenia.
looking forward to concluding a convention to avoid double taxation on income and property taxes,
61
South Africa.
'desiring to promote and strengthen economic relations between the two countries',
62
Spain.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
63
Sri Lanka.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
64
Thailand.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
65
Turkey.
wishing to conclude a convention to prevent double taxation of income taxes, 'and with a view to promoting economic cooperation between the two countries',
66
Ukraine.
Desiring to conclude an agreement for the avoidance of double taxation of income and property and the prevention of tax evasion, “and reaffirming their commitment to developing and deepening their mutual relations”,
Desiring to conclude an agreement for the avoidance of double taxation of income and property and the prevention of tax evasion, “and reaffirming their commitment to developing and deepening their mutual relations”,
(Unofficial translation: Desiring to conclude a convention to avoid double taxation on income and property taxes, and to prevent tax evasion "and confirming their desire to promote and strengthen the relationship between the two countries")
67
United Arab Emirates.
"Wishing to promote and strengthen its economic and financial cooperation and to intensify cooperation in the field of investment,
Recognising that the reciprocal tax benefits for state financial and investment institutions will improve the existing strategic partnership and increase the flow of capital between the two countries’,
68
United Kingdom.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion of income and capital gains;
69
America.
'confirming its desire to develop and strengthen economic, scientific, technical and cultural cooperation between the two States and' wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,
70
Venezuela.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion and avoidance in the area of income and property taxes,
71
Vietnam.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
Notification of conventions included in the list that do not contain the text of the Preamble agreed upon in the Convention.
Pursuant to article 6.6 of the Convention, the Russian Federation considers that the following conventions do not contain in their Preamble a reference to its desire to develop its economic relations or to strengthen cooperation in tax matters.
Number of the agreement listed
Other Contracting Jurisdiction
1
Albania.
2
Algeria.
3
Argentina.
5
Australia.
6
Austria.
7
Azerbaijan.
8
Belarus.
9
Belgium.
10
Belgium (new).
13
Canada.
14
Chile.
15
China.
16
Croatia.
17
Cuba.
19
Czech Republic.
20
Denmark.
21
Ecuador.
23
Finland.
24
France.
25
Greece.
26
Hong Kong.
27
Hungary.
28
Iceland.
30
Indonesia.
31
Ireland.
32
Israel.
40
Luxembourg.
42
Malta.
44
Moldova.
46
Montenegro.
47
Morocco.
48
The Netherlands.
49
New Zealand.
53
Portugal.
55
Romania.
56
Saudi Arabia.
57
Serbia.
59
Slovak Republic.
60
Slovenia.
61
South Africa.
62
Spain.
63
Sri Lanka.
64
Thailand.
67
United Arab Emirates.
68
United Kingdom.
70
Venezuela.
71
Vietnam.
Article 7. Measures to prevent the abuse of conventions.
Reservation.
Under article 7.15 (c) of the Convention, the Russian Federation reserves the right not to apply any of the provisions of articles 7.8 to 7.13 (hereinafter referred to as “the Russian Federation”). ‘Simplified benefit limitation provision’ means Covered Tax Agreements by the Convention which already include the provisions contained in Article 7.14. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
15
China.
Articles 23.1 to 23.6.
21
Ecuador.
Articles 24.1 to 24.4.
69
America.
Articles 20.1 to 20.3.
Notification of choice of optional provisions.
Under article 7.17 (c) of the Convention, the Russian Federation opts to apply the Simplified Benefit Limitation Provision under article 7.6.
Notification of existing provisions in the conventions included in the list.
Under article 7.17 (a) of the Convention, the Russian Federation considers that the following conventions are not subject to the reservation described in article 7.15 (b) and contain any of the provisions described in article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
3
Argentina.
Protocol, paragraph 6.
10
Belgium (new).
Article 27
14
Chile.
Article 27(3)
15
China.
Articles 10.6, 11.5, 12.7 and 21.3.
18
Cyprus.
Article 29
21
Ecuador.
Articles 10.6, 11.8 and 12.7.
26
Hong Kong.
Articles 10.7, 11.6, 12.7 and 13.6.
30
Indonesia.
Article 26
32
Israel.
Article 24
37
Latvia.
Protocol, paragraph 4.
39
Lithuania.
Article 28
40
Luxembourg.
Article 29
42
Malta.
Articles 10.8, 11.8, 12.8 and 27.1.
43
Mexico.
Articles 11.8 and 12.7.
58
Singapore.
Articles 10.9, 11.6, 12.7 and 22.
67
United Arab Emirates.
Article 7
68
United Kingdom.
Articles 11.6 and 12.5.
Article 8. Transactions with dividends.
Reservation.
In accordance with article 8.3(b)(i) of the Convention, the Russian Federation reserves the right not to apply any of the provisions of article 8 to its tax treaties falling within the scope of which the provisions described in article 8.1 already include a minimum period of possession. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
10
Belgium (new).
Article 10(2)(a).
53
Portugal.
Article 10.3.
Notification of existing provisions in the conventions included in the list.
Under article 8.4 of the Convention, the Russian Federation considers that the following conventions contain any of the provisions described in article 8.1 that are not subject to any of the reservations provided for in article 8.3(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
2
Algeria.
Article 10(2)(a).
3
Argentina.
Article 10(2)(a).
4
Armenia.
Article 10(2)(a).
5
Australia.
Article 10(2)(a).
6
Austria.
Article 10(2)(a).
11
Botswana.
Article 10(2)(a).
13
Canada.
Article 10(2)(a).
14
Chile.
Article 10(2)(a).
15
China.
Article 10(2)(a).
16
Croatia.
Article 10(2)(a).
17
Cuba.
Article 10(2)(a).
18
Cyprus.
Article 10(2)(a).
21
Ecuador.
Article 10(2)(a).
23
Finland.
Article 10(1)(a).
24
France.
Article 10(2)(a).
25
Greece.
Article 10(2)(a).
26
Hong Kong.
Article 10(2)(a).
28
Iceland.
Article 10(2)(a).
33
Italy.
Article 10(2)(a).
35
South Korea.
Article 10(2)(a).
37
Latvia.
Article 10(2)(a).
39
Lithuania.
Article 10(2)(a).
40
Luxembourg.
Article 10(2)(a).
42
Malta.
Article 10(2)(a)(i).
46
Montenegro.
Article 10.2.1.
47
Morocco.
Article 10(2)(a).
48
The Netherlands.
Article 10(2)(a).
57
Serbia.
Article 10.2.1.
58
Singapore.
Article 10(2)(a)(i).
61
South Africa.
Article 10(2)(a).
62
Spain.
Article 10(2)(a).
63
Sri Lanka.
Article 10(2)(a).
66
Ukraine.
Article 10(2)(a).
69
America.
Article 10(2)(a).
70
Venezuela.
Article 10(2)(a).
71
Vietnam.
Article 10(2)(a).
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Reservation.
Under article 9.6 (e) of the Convention, the Russian Federation reserves the right not to apply article 9.1 (b) to any of its tax treaties which already contain a provision of the kind described in article 9.1 which applies to the disposition of rights other than shares. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
5
Australia.
Article 13.4.
13
Canada.
Article 13.4.
18
Cyprus.
Article 13.4.
31
Ireland.
Article 13.2(c).
32
Israel.
Article 13(3)(b).
34
Kazakhstan.
Article 13.1.
37
Latvia.
Article 13(2)
68
United Kingdom.
Article 13(2)(b).
70
Venezuela.
Article 13.4.
Notification of choice of optional provisions.
Under article 9.8 of the Convention, the Russian Federation chose to apply article 9.4.
Notification of existing provisions in the conventions included in the list.
Pursuant to article 9.7 of the Convention, the Russian Federation considers that the following conventions contain one of the provisions described in article 9.1. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
4
Armenia.
Article 12.1.4.
5
Australia.
Article 13.4.
10
Belgium (new).
Article 13.4.
13
Canada.
Article 13.4.
15
China.
Article 13.4.
16
Croatia.
Article 13.4.
18
Cyprus.
Article 13.4.
19
Czech Republic.
Article 13.4.
22
Egypt.
Article 13.4.
23
Finland.
Article 13(2)
24
France.
Article 13(2)
26
Hong Kong.
Article 13.4.
31
Ireland.
Article 13.2(c).
32
Israel.
Article 13(3)(b).
34
Kazakhstan.
Article 13.1.
37
Latvia.
Article 13(2)
39
Lithuania.
Article 13.1.
40
Luxembourg.
Article 13.4.
42
Malta.
Article 13.4.
47
Morocco.
Article 13.4.
58
Singapore.
Article 13.3.
62
Spain.
Article 13(2)
66
Ukraine.
Article 13.1.
67
United Arab Emirates.
Article 6.2.
68
United Kingdom.
Article 13(2)
69
America.
Article 19(3)
70
Venezuela.
Article 13.4.
71
Vietnam.
Article 13.3.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Notification of existing provisions in the conventions included in the list.
Pursuant to article 12.5 of the Convention, the Russian Federation considers that the following conventions contain one of the provisions described in article 12(3)(a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 5.5.
2
Algeria.
Article 5.4.
3
Argentina.
Article 5.5.
4
Armenia.
Article 5.5.
5
Australia.
Article 5.5(a).
6
Austria.
Article 5.5.
7
Azerbaijan.
Article 5.5.
8
Belarus.
Article 5.4.
9
Belgium.
Article 5.5.
10
Belgium (new).
Article 5.5.
11
Botswana.
Article 5.5(a).
12
Bulgaria.
Article 5.4.
13
Canada.
Article 5.5.
14
Chile.
Article 5.5.
15
China.
Article 5.5.
16
Croatia.
Article 5.5.
17
Cuba.
Article 5.6.
18
Cyprus.
Article 5.6.
19
Czech Republic.
Article 5.5.
20
Denmark.
Article 5.5.
21
Ecuador.
Article 5.4.
22
Egypt.
Article 5.5(a).
23
Finland.
Article 5.5.
24
France.
Article 5.5.
25
Greece.
Article 5.5.
26
Hong Kong.
Article 5.5(a).
27
Hungary.
Article 5.5.
28
Iceland.
Article 5.5.
29
India.
Article 5.4(a).
30
Indonesia.
Article 5.5(a).
31
Ireland.
Article 5.5.
32
Israel.
Article 5.5.
33
Italy.
Article 5.4.
34
Kazakhstan.
Article 5.5.
35
South Korea.
Article 5.5.
36
Kuwait.
Article 5.7(a).
37
Latvia.
Article 5.5.
38
Lebanon.
Article 5.4.
39
Lithuania.
Article 5.5.
40
Luxembourg.
Article 5.5.
41
Malaysia.
Article 5.5(a).
42
Malta.
Article 5.6.
43
Mexico.
Article 5.4.
44
Moldova.
Article 5.5.
45
Mongolia.
Article 5.4.
46
Montenegro.
Article 5.5.
47
Morocco.
Article 5.5(a).
48
The Netherlands.
Article 5.5.
49
New Zealand.
Article 5.6.a).
50
Norway.
Article 5.4.
51
Philippines.
Article 5.4(a).
52
Poland.
Article 4.5.
53
Portugal.
Article 5.5.
54
Qatar.
Article 5.5.
55
Romania.
Article 5.5.
56
Saudi Arabia.
Article 5.5.
57
Serbia.
Article 5.5.
58
Singapore.
Article 5.4.
59
Slovak Republic.
Article 5.5.
60
Slovenia.
Article 5.5.
61
South Africa.
Article 5.5(a).
62
Spain.
Article 5.5.
63
Sri Lanka.
Article 5.5(a).
64
Thailand.
Article 5.4(a).
65
Turkey.
Article 5.5.
66
Ukraine.
Article 5.5.
68
United Kingdom.
Article 5.5.
69
America.
Article 5.5.
70
Venezuela.
Article 5.5(a).
71
Vietnam.
Article 5.5(a).
Pursuant to article 12.6 of the Convention, the Russian Federation considers that the following conventions contain one of the provisions described in article 12.3.b. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 5.6.
2
Algeria.
Article 5.5.
3
Argentina.
Article 5.6.
4
Armenia.
Article 5.7.
5
Australia.
Article 5.6.
6
Austria.
Article 5.6.
7
Azerbaijan.
Article 5.6.
8
Belarus.
Article 5.5.
9
Belgium.
Article 5.6.
10
Belgium (new).
Article 5.6.
11
Botswana.
Article 5.6.
12
Bulgaria.
Article 5.5.
13
Canada.
Article 5.6.
14
Chile.
Article 5.7.
15
China.
Article 5.6.
16
Croatia.
Article 5.6.
17
Cuba.
Article 5.7.
18
Cyprus.
Article 5.7.
19
Czech Republic.
Article 5.6.
20
Denmark.
Article 5.6.
21
Ecuador.
Article 5.3(d).
22
Egypt.
Article 5.7.
23
Finland.
Article 5.6.
24
France.
Article 5.6.
25
Greece.
Article 5.6.
26
Hong Kong.
Article 5.6.
27
Hungary.
Article 5.6.
28
Iceland.
Article 5.6.
29
India.
Article 5.5.
30
Indonesia.
Article 5.7.
31
Ireland.
Article 5.6.
32
Israel.
Article 5.6.
33
Italy.
Article 5.5.
34
Kazakhstan.
Article 5.6.
35
South Korea.
Article 5.6.
36
Kuwait.
Article 5.8.
37
Latvia.
Article 5.6.
38
Lebanon.
Article 5.6.
39
Lithuania.
Article 5.6.
40
Luxembourg.
Article 5.6.
41
Malaysia.
Article 5.6.
42
Malta.
Article 5.7.
43
Mexico.
Article 5.6.
44
Moldova.
Article 5.6.
45
Mongolia.
Article 5.5.
46
Montenegro.
Article 5.6.
47
Morocco.
Article 5.6.
48
The Netherlands.
Article 5.6.
49
New Zealand.
Article 5.7.
50
Norway.
Article 5.5.
51
Philippines.
Article 5.5.
52
Poland.
Article 4.6.
53
Portugal.
Article 5.6.
54
Qatar.
Article 5.6.
55
Romania.
Article 5.6.
56
Saudi Arabia.
Article 5.6.
57
Serbia.
Article 5.6.
58
Singapore.
Article 5.5.
59
Slovak Republic.
Article 5.6.
60
Slovenia.
Article 5.6.
61
South Africa.
Article 5.6.
62
Spain.
Article 5.6.
63
Sri Lanka.
Article 5.7.
64
Thailand.
Article 5.6.
65
Turkey.
Article 5.6.
66
Ukraine.
Article 5.6.
68
United Kingdom.
Article 5.6.
69
America.
Article 5.6.
70
Venezuela.
Article 5.7.
71
Vietnam.
Article 5.6.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Notification of choice of optional provisions.
Under article 13.7 of the Convention, the Russian Federation chose to apply option A of article 13.1.
Notification of existing provisions in the conventions included in the list.
Under article 13.7 of the Convention, the Russian Federation considers that the following conventions contain one of the provisions described in article 13.5 (a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 5.4.
2
Algeria.
Article 5.3.
3
Argentina.
Article 5.4.
4
Armenia.
Article 5.4.
5
Australia.
Article 5.3.
6
Austria.
Article 5.4.
7
Azerbaijan.
Article 5.4.
8
Belarus.
Article 5.3.
9
Belgium.
Article 5.4.
10
Belgium (new).
Article 5.4.
11
Botswana.
Article 5.4.
12
Bulgaria.
Article 5.3.
13
Canada.
Article 5.4.
14
Chile.
Article 5.4.
15
China.
Article 5.4.
16
Croatia.
Article 5.4.
17
Cuba.
Article 5.5.
18
Cyprus.
Article 5.5.
19
Czech Republic.
Article 5.4.
20
Denmark.
Article 5.4.
21
Ecuador.
Article 5.3.
22
Egypt.
Article 5.4.
23
Finland.
Article 5.4.
24
France.
Article 5.4.
25
Greece.
Article 5.4.
26
Hong Kong.
Article 5.4.
27
Hungary.
Article 5.4.
28
Iceland.
Article 5.4.
29
India.
Article 5.3.
30
Indonesia.
Article 5.4.
31
Ireland.
Article 5.4.
32
Israel.
Article 5.4.
33
Italy.
Article 5.3.
34
Kazakhstan.
Article 5.4.
35
South Korea.
Article 5.4.
36
Kuwait.
Article 5.6.
37
Latvia.
Article 5.4.
38
Lebanon.
Article 5.3.
39
Lithuania.
Article 5.4.
40
Luxembourg.
Article 5.4.
41
Malaysia.
Article 5.3.
42
Malta.
Article 5.5.
43
Mexico.
Article 5.3.
44
Moldova.
Article 5.4.
45
Mongolia.
Article 5.3.
46
Montenegro.
Article 5.4.
47
Morocco.
Article 5.4.
48
The Netherlands.
Article 5.4.
49
New Zealand.
Article 5.5.
50
Norway.
Article 5.3.
51
Philippines.
Article 5.3.
52
Poland.
Article 4.4.
53
Portugal.
Article 5.4.
54
Qatar.
Article 5.4.
55
Romania.
Article 5.4.
56
Saudi Arabia.
Article 5.4.
57
Serbia.
Article 5.4.
58
Singapore.
Article 5.3.
59
Slovak Republic.
Article 5.4.
60
Slovenia.
Article 5.4.
61
South Africa.
Article 5.3.
62
Spain.
Article 5.4.
63
Sri Lanka.
Article 5.4.
64
Thailand.
Article 5.3.
65
Turkey.
Article 5.4.
66
Ukraine.
Article 5.4.
68
United Kingdom.
Article 5.4.
69
America.
Article 5.4.
70
Venezuela.
Article 5.4.
71
Vietnam.
Article 5.4.
Article 14. Fragmentation of contracts.
Under article 14.3.b of the Convention, the Russian Federation reserves the right not to apply any of the provisions of article 14 in respect of the provisions of its tax treaties relating to the exploration or exploitation of natural resources. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
28
Iceland.
Article 22
37
Latvia.
Article 21
39
Lithuania.
Article 21
48
The Netherlands.
Article 24
49
New Zealand.
Protocol, paragraph 2.
50
Norway.
Protocol, paragraph 3.
Article 16. Mutual agreement procedure.
Notification of existing provisions in the conventions included in the list.
Under article 16.6 (a) of the Convention, the Russian Federation considers that the following conventions contain one of the provisions described in article 16.4 (a)(i). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 26(1), first sentence.
2
Algeria.
Article 25(1), first sentence.
3
Argentina.
Article 25(1), first sentence.
4
Armenia.
Article 24(1), first sentence.
5
Australia.
Article 24(1), first sentence.
6
Austria.
Article 25(1), first sentence.
7
Azerbaijan.
Article 25(1), first sentence.
8
Belarus.
Article 22(1), first sentence.
9
Belgium.
Article 25(1), first sentence.
10
Belgium (new).
Article 24(1), first sentence.
11
Botswana.
Article 25(1), first sentence.
12
Bulgaria.
Article 25(1), first sentence.
13
Canada.
Article 25(1), first sentence.
14
Chile.
Article 25.1.
15
China.
Article 25(1), first sentence.
16
Croatia.
Article 25(1), first sentence.
17
Cuba.
Article 26(1), first sentence.
18
Cyprus.
Article 25(1), first sentence.
19
Czech Republic.
Article 25(1), first sentence.
20
Denmark.
Article 25(1), first sentence.
21
Ecuador.
Article 25(1), first sentence.
22
Egypt.
Article 26(1), first sentence.
23
Finland.
Article 24(1), first sentence.
24
France.
Article 25(1), first sentence.
25
Greece.
Article 25(1), first sentence.
26
Hong Kong.
Article 24(1), first sentence.
27
Hungary.
Article 25(1), first sentence.
28
Iceland.
Article 26(1), first sentence.
29
India.
Article 25(1), first sentence.
30
Indonesia.
Article 23(1), first sentence.
31
Ireland.
Article 26(1), first sentence.
32
Israel.
Article 25(1), first sentence.
33
Italy.
Article 26(1), first sentence.
34
Kazakhstan.
Article 25(1), first sentence.
35
South Korea.
Article 24(1), first sentence.
36
Kuwait.
Article 26(1), first sentence.
37
Latvia.
Article 26(1), first sentence.
38
Lebanon.
Article 25(1), first sentence.
39
Lithuania.
Article 26(1), first sentence.
40
Luxembourg.
Article 25(1), first sentence.
41
Malaysia.
Article 23(1), first sentence.
42
Malta.
Article 24(1), first sentence.
43
Mexico.
Article 24.1.
44
Moldova.
Article 24(1), first sentence.
45
Mongolia.
Article 26(1), first sentence.
46
Montenegro.
Article 26(1), first sentence.
47
Morocco.
Article 25(1), first sentence.
48
The Netherlands.
Article 26(1), first sentence.
49
New Zealand.
Article 24(1), first sentence.
50
Norway.
Article 25(1), first sentence.
51
Philippines.
Article 25(1), first sentence.
52
Poland.
Article 24(1), first sentence.
53
Portugal.
Article 25(1), first sentence.
54
Qatar.
Article 24(1), first sentence.
55
Romania.
Article 26(1), first sentence.
56
Saudi Arabia.
Article 26(1), first sentence.
57
Serbia.
Article 26(1), first sentence.
58
Singapore.
Article 25(1), first sentence.
59
Slovak Republic.
Article 25(1), first sentence.
60
Slovenia.
Article 26(1), first sentence.
61
South Africa.
Article 24(1), first sentence.
62
Spain.
Article 25(1), first sentence.
63
Sri Lanka.
Article 25(1), first sentence.
64
Thailand.
Article 25(1), first sentence.
65
Turkey.
Article 24(1), first sentence.
66
Ukraine.
Article 24(1), first sentence.
67
United Arab Emirates.
Article 8.1, first sentence.
68
United Kingdom.
Article 25.1.
69
America.
Article 24.1.
70
Venezuela.
Article 25(1), first sentence.
71
Vietnam.
Article 24(1), first sentence.
Pursuant to article 16.6(b)(i) of the Convention, the Russian Federation considers that the following conventions contain a provision determining that the cases to which the first sentence of article 16.1 applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Another contracting jurisdiction.
Arrangement.
13
Canada.
Article 25(1), second sentence.
30
Indonesia.
Article 23(1), second sentence.
33
Italy.
Article 26(1), second sentence.
51
Philippines.
Article 25(1), second sentence.
53
Portugal.
Article 25(1), second sentence.
56
Saudi Arabia.
Article 26(1), second sentence.
59
Slovak Republic.
Article 25(1), second sentence.
63
Sri Lanka.
Article 25(1), second sentence.
Pursuant to article 16.6 (b)(ii) of the Convention, the Russian Federation considers that the following conventions contain a provision that determines that the specific time limit for the submission of cases to which the first sentence of article 16.1 applies is at least three years after the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 26(1), second sentence.
2
Algeria.
Article 25(1), second sentence.
3
Argentina.
Article 25(1), second sentence.
4
Armenia.
Article 24(1), second sentence.
5
Australia.
Article 24(1), second sentence.
6
Austria.
Article 25(1), second sentence.
7
Azerbaijan.
Article 25(1), second sentence.
8
Belarus.
Article 22(1), second sentence.
9
Belgium.
Article 25(1), second sentence.
10
Belgium (new).
Article 24(1), second sentence.
11
Botswana.
Article 25(1), second sentence.
12
Bulgaria.
Article 25(1), second sentence.
15
China.
Article 25(1), second sentence.
16
Croatia.
Article 25(1), second sentence.
17
Cuba.
Article 26(1), second sentence.
18
Cyprus.
Article 25(1), second sentence.
19
Czech Republic.
Article 25(1), second sentence.
20
Denmark.
Article 25(1), second sentence.
21
Ecuador.
Article 25(1), second sentence.
22
Egypt.
Article 26(1), second sentence.
23
Finland.
Article 24(1), second sentence.
24
France.
Article 25(1), second sentence.
25
Greece.
Article 25(1), second sentence.
26
Hong Kong.
Article 24(1), second sentence.
27
Hungary.
Article 25(1), second sentence.
28
Iceland.
Article 26(1), second sentence.
29
India.
Article 25(1), second sentence.
31
Ireland.
Article 26(1), second sentence.
32
Israel.
Article 25(1), second sentence.
34
Kazakhstan.
Article 25(1), second sentence.
35
South Korea.
Article 24(1), second sentence.
36
Kuwait.
Article 26(1), second sentence.
37
Latvia.
Article 26(1), second sentence.
38
Lebanon.
Article 25(1), second sentence.
39
Lithuania.
Article 26(1), second sentence.
40
Luxembourg.
Article 25(1), second sentence.
41
Malaysia.
Article 23(1), second sentence.
42
Malta.
Article 24(1), second sentence.
44
Moldova.
Article 24(1), second sentence.
45
Mongolia.
Article 26(1), second sentence.
46
Montenegro.
Article 26(1), second sentence.
47
Morocco.
Article 25(1), second sentence.
48
The Netherlands.
Article 26(1), second sentence.
49
New Zealand.
Article 24(1), second sentence.
50
Norway.
Article 25(1), second sentence.
52
Poland.
Article 24(1), second sentence.
54
Qatar.
Article 24(1), second sentence.
55
Romania.
Article 26(1), second sentence.
57
Serbia.
Article 26(1), second sentence.
58
Singapore.
Article 25(1), second sentence.
60
Slovenia.
Article 26(1), second sentence.
61
South Africa.
Article 24(1), second sentence.
62
Spain.
Article 25(1), second sentence.
64
Thailand.
Article 25(1), second sentence.
66
Ukraine.
Article 24(1), second sentence.
67
United Arab Emirates.
Article 8.1, second sentence.
70
Venezuela.
Article 25(1), second sentence.
71
Vietnam.
Article 24(1), second sentence.
Notification of listed conventions that do not contain certain provisions.
Under article 16.6 (c)(ii) of the Convention, the Russian Federation considers that the following conventions do not contain any of the provisions described in article 16.4 (b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
3
Argentina.
7
Azerbaijan.
8
Belarus.
9
Belgium.
12
Bulgaria.
13
Canada.
14
Chile.
22
Egypt.
30
Indonesia.
33
Italy.
41
Malaysia.
43
Mexico.
44
Moldova.
45
Mongolia.
47
Morocco.
51
Philippines.
63
Sri Lanka.
64
Thailand.
65
Turkey.
68
United Kingdom.
Pursuant to article 16.6(d)(i) of the Convention, the Russian Federation considers that the following convention does not contain any of the provisions described in article 16.4(c)(i).
Number of the agreement listed
Other Contracting Jurisdiction
34
Kazakhstan.
Under article 16.6(d)(ii) of the Convention, the Russian Federation considers that the following conventions do not contain any of the provisions described in article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
4
Armenia.
8
Belarus.
9
Belgium.
10
Belgium (new).
14
Chile.
18
Cyprus.
31
Ireland.
33
Italy.
34
Kazakhstan.
43
Mexico.
44
Moldova.
47
Morocco.
49
New Zealand.
53
Portugal.
54
Qatar.
64
Thailand.
66
Ukraine.
67
United Arab Emirates.
68
United Kingdom.
Article 17. Correlative adjustments.
Reservation.
Under article 17(3)(a) of the Convention, the Russian Federation reserves the right not to apply any of the provisions of article 17 to any of its tax treaties which already contain any of the provisions described in article 17.2. The following convention contains provisions falling within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 9.2.
3
Argentina.
Article 9.2.
5
Australia.
Article 9.3.
6
Austria.
Article 9.2.
7
Azerbaijan.
Article 9.2.
10
Belgium (new).
Article 9.2.
11
Botswana.
Article 9.2.
12
Bulgaria.
Article 9.2.
13
Canada.
Article 9.2.
14
Chile.
Article 9.2.
15
China.
Article 9.2.
16
Croatia.
Article 9.2.
17
Cuba.
Article 9.2.
18
Cyprus.
Article 9.2.
20
Denmark.
Article 9.2.
21
Ecuador.
Article 9.2.
23
Finland.
Article 9.2.
24
France.
Article 9.2.
25
Greece.
Article 9.2.
26
Hong Kong.
Article 9.2.
28
Iceland.
Article 9.2.
31
Ireland.
Article 9.2.
32
Israel.
Article 9.2.
33
Italy.
Protocol, paragraph (c).
34
Kazakhstan.
Article 9.2.
36
Kuwait.
Article 9.2.
37
Latvia.
Article 9.2.
38
Lebanon.
Article 9.2.
39
Lithuania.
Article 9.2.
40
Luxembourg.
Article 9.2.
42
Malta.
Article 9.2.
43
Mexico.
Article 9.2.
45
Mongolia.
Article 9.2.
46
Montenegro.
Article 9.2.
48
The Netherlands.
Article 9.2.
49
New Zealand.
Article 9.2.
50
Norway.
Article 9.2.
51
Philippines.
Article 9.2.
53
Portugal.
Article 9.2.
55
Romania.
Article 9.2.
56
Saudi Arabia.
Article 9.2.
57
Serbia.
Article 9.2.
58
Singapore.
Article 9.2.
59
Slovak Republic.
Article 9.2.
60
Slovenia.
Article 9.2.
61
South Africa.
Article 9.2.
62
Spain.
Article 9.2.
63
Sri Lanka.
Article 9.2.
65
Turkey.
Article 9.2.
68
United Kingdom.
Article 9.2.
69
America.
Article 7.2.
70
Venezuela.
Article 9.2.
Article 35. Effective date.
Notification of choice of optional provisions.
In accordance with Article 35(3) of the Convention and solely for the purposes of the application of Articles 35(1)(b) and 35(5)(b) by the Russian Federation, the Russian Federation elects to replace the reference to ‘tax periods starting from the end of a period’ by a reference to ‘tax periods starting from 1 January of the year beginning from the end of a period’.
Reservation.
Under article 35.6 of the Convention, the Russian Federation reserves the right not to apply article 35.4 in relation to its Covered Tax Agreements.
Under article 35.7 (a) of the Convention, the Russian Federation reserves the right to replace:
(i) references in Articles 35.1 and 35.4 to 'the last of the dates on which this Convention enters into force for each of the Contracting Jurisdictions of the Tax Convention covered'; and
(ii) the reference in Article 35.5 (‘Date of effect of Part VI’) to ‘the date of communication by the Depositary of the notification of the extension of the list of conventions’;
for ‘30 days after the date of receipt by the Depositary of the last of the notifications sent by each of the Contracting Jurisdictions making the reservation described in Article 35(7) (Date of effect) by notifying that they have completed their internal procedures in order to give effect to the provisions of this Convention in relation to that specific covered tax Convention’;
(iii) references in Article 28.9(a) to ‘from the date of communication by the Depositary of the notification of withdrawal or replacement of the reservation’; and
(iv) as referred to in Article 28.9(b) to ‘on the last of the dates on which the Convention enters into force for those Contracting Jurisdictions’;
by ‘30 days after the date of receipt by the Depositary of the last of the notifications submitted by each of the Contracting Jurisdictions which formulate the reservation described in Article 35(7) (Date of effect) by notifying that they have completed their internal procedures in order to give effect to the withdrawal or replacement of the reservation in respect of that specific covered tax Convention’;
(v) references in Article 29(6)(a) to ‘from the date of communication by the Depositary of the additional notification’; and
(vi) the reference in Article 29(6)(b) to ‘on the last of the dates on which the Convention enters into force for those Contracting Jurisdictions’;
for ‘30 days after the date of receipt by the Depositary of the last of the notifications sent by each of the Contracting Jurisdictions which formulate the reservation described in Article 35(7) (Date of effect) by notifying that they have completed their internal procedures in order to give effect to the additional notification in respect of that specific tax convention’.
Notification under article 35.7.b of the Convention*.
* The provisions of the convention shall take effect for Covered Tax Agreements by Article 35.1 as amended by Article 35.7(a).
Notification confirming compliance with domestic procedures to give effect to the provisions of the convention in respect of the Covered Tax Agreements: Article 35.7.a)(i).
In accordance with article 35.7 (b) of the Convention, the Russian Federation has notified, on the dates indicated below, of the implementation of its domestic procedures for the implementation of the provisions of the Convention in respect of the following conventions.
Number of the agreement listed
Other Contracting Jurisdiction
Date of receipt of notification
1
Albania.
21.10.2021
5
Australia.
30.04.2020
10
Belgium (old).
30.04.2020
13
Canada.
30.04.2020
14
Chile.
21.10.2021
16
Croatia.
21.10.2021
18
Cyprus.
26.11.2020
19
Czech Republic.
26.11.2020
20
Denmark.
30.04.2020
22
Egypt.
21.10.2021
23
Finland.
30.04.2020
24
France.
30.04.2020
25
Greece.
21.10.2021
27
Hungary.
21.10.2021
28
Iceland.
30.04.2020
29
India.
30.04.2020
30
Indonesia.
26.11.2020
31
Ireland.
30.04.2020
32
Israel.
30.04.2020
34
Kazakhstan.
26.11.2020
35
Korea.
26.11.2020
37
Latvia.
30.04.2020
39
Lithuania.
30.04.2020
40
Luxembourg.
30.04.2020
41
Malaysia.
21.10.2021
42
Malta.
30.04.2020
48
Netherlands.
30.04.2020
49
New Zealand.
30.04.2020
50
Norway.
30.04.2020
52
Poland.
30.04.2020
53
Portugal.
26.11.2020
54
Qatar.
30.04.2020
56
Saudi Arabia.
26.11.2020
57
Serbia.
30.04.2020
58
Singapore.
30.04.2020
59
Slovak Republic.
30.04.2020
60
Slovenia.
30.04.2020
66
Ukraine.
30.04.2020
67
United Arab Emirates.
30.04.2020
68
United Kingdom.
30.04.2020
Notification confirming compliance with internal procedures to give effect to additional notifications: Article 35.7.a)(v) and (vi)*.
Additional notifications shall take effect in accordance with Article 29.6 as amended by Article 35.7.a.
In accordance with article 35.7 (b) of the Convention, the Russian Federation has notified, on the dates indicated below, of compliance with its domestic procedures to give effect to the additional notifications made to the next Party with respect to its agreement.
Number of the agreement listed
Other Contracting Jurisdiction
Date of receipt of notification
Information on the additional notification
Provision
Jurisdiction affected
Date of notification
34
Kazakhstan.
21.10.2021.
Article 6.5.
Kazakhstan.
26.11.2020
Article 7.17 (a).
Kazakhstan.
26.11.2020
Article 16.6.a).
Kazakhstan.
26.11.2020
San Marino
Reservations and notifications made by the Republic of San Marino at the time of deposit of the instrument of ratification, in accordance with articles 28.5 and 29.1 of the Convention
Article 2. Interpretation of terms.
Notification.
Conventions covered by the Multilateral Convention.
Under article 2.1(a)(ii) of the Convention, the Republic of San Marino wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original instrument/
amending
Date of signature
Date of entry into force
1
Convention between the Republic of San Marino and the Republic of Austria on Income and Property Tax.
Austria.
Original.
24-11-2004
01-12-2005
Instrument to be amended.
18-09-2009
01-06-2010
Instrument to be amended.
27-11-2012
01-09-2013
2
Convention between the Government of the Republic of San Marino and the Government of the Republic of Azerbaijan to prevent double taxation of income and property taxes.
Azerbaijan.
Original.
08-09-2015
02-05-2016
3
Convention between the Republic of San Marino and Barbados to Prevent Double Taxation and to Prevent Tax Evasion in the Field of Income Tax.
Barbados.
Original.
14-12-2012
06-08-2013
4
Convention between the Republic of San Marino and the Kingdom of Belgium to prevent double taxation and to prevent tax fraud in the area of income taxes.
Belgium.
Original.
21-12-2005
25-06-2007
Instrument to be amended.
14-07-2009
18-07-2013
5
Convention between the Republic of San Marino and the Republic of Croatia on the avoidance of double taxation on income taxes.
Croatia.
Original.
18-10-2004
05-12-2005
Instrument to be amended.
01-08-2012
21-05-2014
6
Convention between the Republic of San Marino and the Republic of Cyprus to prevent double taxation of income taxes.
Cyprus.
Original.
27-04-2007
18-07-2007
7
Convention between the Republic of San Marino and Georgia to prevent double taxation and prevent tax evasion of income and property taxes.
Georgia.
Original.
28-09-2012
12-04-2013
8
Convention between the Republic of San Marino and the Hellenic Republic on the prevention of double taxation of income and property taxes.
Greece.
Original.
26-06-2013
07-04-2014
9
Convention between the Republic of San Marino and the Republic of Hungary on the avoidance of double taxation on income taxes.
Hungary.
Original.
15-09-2009
03-12-2010
10
Convention between the Republic of San Marino and the Italian Republic to prevent double taxation of income taxes and to prevent tax fraud.
Italy.
Original.
21-03-2002
03-10-2013
Instrument to be amended.
13-06-2012
03-10-2013
11
Convention between the Republic of San Marino and the Principality of Liechtenstein to prevent double taxation of income and property taxes.
Liechtenstein.
Original.
23-09-2009
19-01-2011
12
Convention between the Republic of San Marino and the Grand Duchy of Luxembourg on the prevention of double taxation of income and property taxes.
Luxembourg.
Original.
27-03-2006
29-12-2006
Instrument to be amended.
18-09-2009
05-08-2011
13
Agreement between the Government of the Republic of San Marino and the Government of Malaysia to prevent double taxation and prevent tax evasion in respect of income taxes.
Malaysia.
Original.
19-11-2009
28-12-2010
14
Convention between the Republic of San Marino and Malta on Income Tax.
Malta.
Original.
03/05/2005
19/07/2005
Instrument for ratification.
10/09/2009
15/02/2010
15
Convention between the Republic of San Marino and the Portuguese Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Portugal.
Original.
18-11-2010
03-12-2015
16
Convention between the Republic of San Marino and the State of Qatar to prevent double taxation and prevent tax evasion in the area of income taxes.
Qatar.
Original.
17-03-2013
30-10-2013
17
Convention between the Republic of San Marino and Romania on the prevention of double taxation of income and property taxes.
Romania.
Original.
23-05-2007
11-02-2008
Protocol amending it.
27-07-2010
16-06-2011
18
Convention between the Republic of San Marino and the Republic of Seychelles to prevent double taxation of income taxes.
Seychelles.
Original.
28-09-2012
30-05-2013
Protocol amending it.
11-06-2014
19-05-2015
19
Convention between the Government of the Republic of San Marino and the Government of the Republic of Singapore to prevent double taxation and to prevent tax evasion in respect of income taxes.
Singapore.
Original.
11-12-2013
18-12-2015
20
Agreement between the Government of the Republic of San Marino and the Government of San Cristobal and Nieves to prevent double taxation of income taxes.
St. Kitts and Nevis.
Original.
20-04-2010
12-02-2014
21
Agreement between the Government of the Republic of San Marino and the Government of the Socialist Republic of Vietnam to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Vietnam.
Original.
14-02-2013
13-01-2016
22
Agreement between the Government of the Republic of San Marino and the Government of the United Arab Emirates to prevent double taxation and to prevent tax evasion in respect of income taxes.
United Arab Emirates.
Original.
11-07-2018
N. p.
Article 3. Transparent entities.
Reservation.
Under Article 3.5(a) of the Convention, the Republic of San Marino reserves the right not to apply any of the provisions of Article 3 to its Covered Tax Agreements by the Convention.
Article 4. Entities with double residence.
Reservation.
Under article 4.3 (a) of the Convention, the Republic of San Marino reserves the right not to apply any of the provisions of article 4 to its Covered Tax Agreements by the Convention.
Article 5. Application of methods to eliminate double taxation.
Reservation.
Under article 5.8 of the Convention, the Republic of San Marino reserves the right not to apply any of the provisions of article 5 in respect of its Covered Tax Agreements by the Convention.
Article 6. Purpose of the Covered Tax Agreements.
Notification of choice of optional provisions.
Under article 6.6 of the Convention, the Republic of San Marino opts to apply article 6.3.
Notification of the text of the Preamble existing in the conventions included in the list.
Under article 6.5 of the Convention, the Republic of San Marino considers that the following conventions do not fall within the scope of a reservation made under article 6.4 and contain in the Preamble the wording referred to in article 6.2. The text of the relevant paragraph in the Preamble is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
1
Austria.
'Wishing to conclude a convention on income and property taxes'.
2
Azerbaijan.
'Wishing to conclude a convention to prevent double taxation of income and property taxes and to strengthen the orderly development of economic relations between the two States in the framework of greater cooperation'.
3
Barbados.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
4
Belgium.
'Wishing to conclude a convention to prevent double taxation and to prevent tax fraud in the area of income and property taxes and to strengthen the orderly development of economic relations between the two States in the framework of greater cooperation'.
5
Croatia.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
6
Cyprus.
'Wishing to conclude a convention to prevent double taxation on income taxes and to strengthen the orderly development of economic relations between the two States in the framework of greater cooperation'.
7
Georgia.
'Wishing to promote and strengthen economic, cultural and scientific relations by concluding a convention to avoid double taxation on income and property taxes'.
8
Greece.
'Wishing to conclude a convention to prevent double taxation of income and property taxes and to strengthen the orderly development of economic relations between the two States in the framework of greater cooperation'.
9
Hungary.
'Wishing to conclude a convention to prevent double taxation on income taxes and to strengthen the orderly development of economic relations between the two States in the framework of greater cooperation'.
10
Italy.
'Wishing to conclude a convention to prevent double taxation on income taxes and to prevent tax fraud and to strengthen the orderly development of economic relations between the two countries in the context of increased cooperation, as well as to ensure that the benefits of the convention benefit only taxpayers who fulfil their tax obligations'.
11
Liechtenstein.
'Considering that the Contracting States wish to conclude a convention to prevent double taxation of income and property taxes'.
12
Luxembourg.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
13
Malaysia.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
14
Malta.
'Wishing to conclude a convention on income taxes and to strengthen the orderly development of economic relations between the two States in the framework of greater cooperation'.
15
Portugal.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and to strengthen the orderly development of economic relations between the two States in the framework of greater cooperation".
16
Qatar.
"Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes and to strengthen the orderly development of economic relations between the two States in the framework of greater cooperation".
17
Romania.
'Wishing to conclude a convention to prevent double taxation of income and property taxes and to strengthen the orderly development of economic relations between the two States in the framework of greater cooperation'.
18
Seychelles.
'Wishing to conclude a convention to prevent double taxation on income taxes and to strengthen the orderly development of economic relations between the two States in the framework of greater cooperation'.
19
Singapore.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
20
St. Kitts and Nevis.
'Wishing to conclude a convention to prevent double taxation on income taxes and to strengthen the orderly development of economic relations between the two States in the framework of greater cooperation'.
21
Vietnam.
"Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes and to strengthen the orderly development of economic relations between the two States in the framework of greater cooperation".
22
United Arab Emirates.
‘Wishing to promote its economic relations and strengthen its cooperation in tax matters by concluding a convention to prevent double taxation and prevent tax evasion in the area of income taxes,’.
Notification of conventions included in the list that do not contain the text of the Preamble agreed upon in the Convention.
Pursuant to article 6.6 of the Convention, the Republic of San Marino considers that the following conventions do not contain in their Preamble a reference to its desire to develop its economic relations or to strengthen cooperation in tax matters.
Number of the agreement listed
Other Contracting Jurisdiction
1
Austria.
3
Barbados.
5
Croatia.
12
Luxembourg.
13
Malaysia.
19
Singapore.
Article 7. Measures to prevent the abuse of conventions.
Reservation.
Pursuant to article 7.15 (b) of the Convention, the Republic of San Marino reserves the right not to apply articles 7.1 and 7.4 to any of its Covered Tax Agreements by the Convention which already contain provisions that prevent the profit to be derived from the Covered Tax Agreement by the Convention where the principal purpose, or one of the principal purposes of an agreement or transaction, or of persons connected with an agreement or transaction, is to obtain such profits. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
2
Azerbaijan.
Article 29(1)
3
Barbados.
Article 28(1)
10
Italy.
Article 29(1)
Notification of choice of optional provisions.
Under article 7.17 (b) of the Convention, the Republic of San Marino chooses to apply article 7.4.
Notification of existing provisions of listed conventions
.
Under article 7.17 (a) of the Convention, the Republic of San Marino considers that the following conventions are not subject to the reservation provided for in article 7.15 (b) and contain any of the provisions described in article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
4
Belgium.
Article 23
15
Portugal.
Article 28(1)
16
Qatar.
Article 28
22
United Arab Emirates.
Article 26
Article 8. Transactions with dividends.
Reservation.
Under article 8.3 (a) of the Convention, the Republic of San Marino reserves the right not to apply any of the provisions of article 8 to its Covered Tax Agreements by the Convention.
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Reservation.
Under article 9.6 (a) of the Convention, the Republic of San Marino reserves the right not to apply article 9.1 to its Covered Tax Agreements by the Convention.
Notification of choice of optional provisions.
Under article 9.8 of the Convention, the Republic of San Marino opts to apply article 9.4.
Notification of existing provisions in the conventions included in the list.
Pursuant to article 9.8 of the Convention, the Republic of San Marino considers that the following conventions contain one of the provisions described in article 9.5. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Austria.
Article 13.4.
2
Azerbaijan.
Article 13(2)
4
Belgium.
Article 13.4.
6
Cyprus.
Article 13.4.
9
Hungary.
Article 13(2)
11
Liechtenstein.
Article 13.4.
14
Malta.
Article 13.4.
15
Portugal.
Article 13.4.
17
Romania.
Article 13.4.
21
Vietnam.
Article 14.4.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservation.
Under article 10.5 (a) of the Convention, the Republic of San Marino reserves the right not to apply any of the provisions of article 10 to its Covered Tax Agreements by the Convention.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Under article 11(3)(a) of the Convention, the Republic of San Marino reserves the right not to apply any of the provisions of article 11 to its Covered Tax Agreements by the Convention.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Reservation.
Under article 12.4 of the Convention, the Republic of San Marino reserves the right not to apply any of the provisions of article 12 to its Covered Tax Agreements by the Convention.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Notification of choice of optional provisions.
Under article 13.7 of the Convention, the Republic of San Marino chooses to apply option B of article 13.1.
Notification of existing provisions in the conventions included in the list.
Pursuant to article 13.7 of the Convention, the Republic of San Marino considers that the following conventions contain one of the provisions described in article 13.5 (a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Austria.
Article 5.4.
2
Azerbaijan.
Article 5.4.
3
Barbados.
Article 5.4.
4
Belgium.
Article 5.4.
5
Croatia.
Article 5.4.
6
Cyprus.
Article 5.4.
7
Georgia.
Article 5.3.
8
Greece.
Article 5.4.
9
Hungary.
Article 5.4.
10
Italy.
Article 5.3.
11
Liechtenstein.
Article 5.4.
12
Luxembourg.
Article 5.4.
13
Malaysia.
Article 5.5.
14
Malta.
Article 5.4.
15
Portugal.
Article 5.4.
16
Qatar.
Article 5.4.
17
Romania.
Article 5.4.
18
Seychelles.
Article 5.3.
19
Singapore.
Article 5.4.
20
St. Kitts and Nevis.
Article 5.4.
21
Vietnam.
Article 5.4.
22
United Arab Emirates.
Article 6.5.
Article 14. Fragmentation of contracts.
Reservation.
Under article 14(3)(a) of the Convention, the Republic of San Marino reserves the right not to apply any of the provisions of article 14 to its Covered Tax Agreements by the Convention.
Article 15. Definition of a person closely linked to an undertaking.
Having made a reservation under article 12.4 and article 14.3 (a), the Republic of San Marino assumes that article 15 will only apply with respect to article 13.4.
Article 16. Mutual agreement procedure.
Reservation.
Pursuant to article 16.5 (a) of the Convention, the Republic of San Marino reserves the right not to apply the first sentence of article 16.1 to its tax treaties, which it understands on the grounds that it intends to meet the minimum standard for the improvement of dispute resolution under the OECD/G20 BEPS Package, ensuring that, under each of its Covered Tax Agreements (other than those allowing a person to submit a case to the competent authority of any of the contracting jurisdictions), where a person considers that the actions taken by one or both contracting jurisdictions imply or may entail for him an imposition not in accordance with the provisions of the Covered Tax Agreement, he may, irrespective of the remedies provided for by the domestic law of those contracting jurisdictions, submit his case to the competent authority of the contracting jurisdiction of which he is resident or, where the case falls within the scope of a provision of a tax convention covering non-discrimination on grounds of nationality, to the competent authority of the contracting jurisdiction of which he is a national; and the competent authority of that Contracting Jurisdiction shall institute a bilateral process of notification or consultation with the competent authority of the other Contracting Jurisdiction in cases where the authority to which the request for mutual agreement procedure was submitted does not consider the objection raised by the taxpayer to be justified.
Notification of existing provisions in the conventions included in the list.
Pursuant to article 16.6(b)(i) of the Convention, the Republic of San Marino considers that the following conventions contain a provision determining that the cases to which the first sentence of article 16.1 applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Austria.
Article 25(1), second sentence.
3
Barbados.
Article 25(1), second sentence.
4
Belgium.
Article 26(1), second sentence.
5
Croatia.
Article 25(1), second sentence.
6
Cyprus.
Article 24(1), second sentence.
10
Italy.
Article 25(1), second sentence.
12
Luxembourg.
Article 25(1), second sentence.
14
Malta.
Article 24(1), second sentence.
16
Qatar.
Article 25(1), second sentence.
18
Seychelles.
Article 24(1), second sentence.
Pursuant to article 16.6(b)(ii) of the Convention, the Republic of San Marino considers that the following conventions contain a provision that determines that the cases to which the first sentence of article 16.1 applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
2
Azerbaijan.
Article 25(1), second sentence.
7
Georgia.
Article 25(1), second sentence.
8
Greece.
Article 26(1), second sentence.
9
Hungary.
Article 24(1), second sentence.
11
Liechtenstein.
Article 25(1), second sentence.
13
Malaysia.
Article 26(1), second sentence.
15
Portugal.
Article 25(1), second sentence.
17
Romania.
Article 26(1), second sentence.
19
Singapore.
Article 24(1), second sentence.
20
St. Kitts and Nevis.
Article 25(1), second sentence.
21
Vietnam.
Article 27(1), second sentence.
22
United Arab Emirates.
Article 24(1), second sentence.
Notification of listed conventions that do not contain certain provisions.
Pursuant to article 16.6(c)(ii) of the Convention, the Republic of San Marino considers that the following convention does not contain any of the provisions described in article 16.4(b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
13
Malaysia.
Number of the agreement listed
Other Contracting Jurisdiction
4
Belgium.
15
Portugal.
Pursuant to article 16.6(d)(ii) of the Convention, the Republic of San Marino considers that the following conventions do not contain any of the provisions described in article 16.4(c)(ii).
Article 17. Correlative adjustments.
Reservation.
Pursuant to article 17(3)(a) of the Convention, the Republic of San Marino reserves the right not to apply any of the provisions of article 17 to any of its tax treaties which already contain any of the provisions described in article 17.2. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Austria.
Article 9.2.
2
Azerbaijan.
Article 9.2.
3
Barbados.
Article 9.2.
4
Belgium.
Article 9.2.
5
Croatia.
Article 9.2.
6
Cyprus.
Article 9.2.
7
Georgia.
Article 9.2.
8
Greece.
Article 9.2.
9
Hungary.
Article 9.2.
10
Italy.
Article 9.2.
11
Liechtenstein.
Article 9.2.
12
Luxembourg.
Article 9.2.
13
Malaysia.
Article 9.2.
14
Malta.
Article 9.2.
15
Portugal.
Article 9.2.
16
Qatar.
Article 9.2.
17
Romania.
Article 9.2.
18
Seychelles.
Article 9.2.
19
Singapore.
Article 9.2.
20
St. Kitts and Nevis.
Article 9.2.
21
Vietnam.
Article 9.2.
22
United Arab Emirates.
Article 10.2.
Article 35. Date of effect.
Notification of choice of optional provisions.
In accordance with Article 35(3) of the Convention and solely for the purposes of the application of Articles 35(1)(b) and 35(5)(b) by the Republic of San Marino, the latter elects to replace the reference to ‘tax periods starting from the end of a period’ by a reference to ‘tax periods starting from 1 January of the year beginning from the end of a period’.
Reservation.
Under article 35.6 of the Convention, the Republic of San Marino reserves the right not to apply article 35.4 in relation to its Covered Tax Agreements.
Serbia
Reservations and notifications made by the Republic of Serbia and confirmed at the time of deposit of the instrument of ratification, in accordance with Articles 28(6) and 29(3) of the Convention
Article 2. Interpretation of the terms.
Notifications.
Conventions covered by the Multilateral Convention
In accordance with Article 2.1(a)(ii) of the Convention, the Republic of Serbia wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/ Instrument amending
Date of signature
Date of entry into force
1
Convention between the Council of Ministers of Serbia and Montenegro and the Council of Ministers of the Republic of Albania to prevent double taxation on income and property taxes.
Albania.
Original.
22-12-2004
17-11-2005
2
Convention between the Government of the Republic of Serbia and the Government of the Republic of Armenia to prevent double taxation of income and property taxes.
Armenia.
Original.
10-3-2014
3-11-2016
3
Convention between the Republic of Serbia and the Republic of Austria to prevent double taxation of income and property taxes.
Austria.
Original.
7-5-2010
17-12-2010
4
Convention between the Government of the Republic of Serbia and the Government of the Republic of Azerbaijan to prevent double taxation on income and property taxes.
Azerbaijan.
Original.
13-5-2010
1-12-2010
5
Convention between the Federal Government of the Federal Republic of Yugoslavia and the Government of the Republic of Belarus to prevent double taxation of income and property taxes.
Belarus.
Original.
30-01-1998
24-11-1998
6
Convention between the Socialist Federal Republic of Yugoslavia and the Kingdom of Belgium to prevent double taxation of income and property taxes.
Belgium.
Original.
21-11-1980
26-5-1983
7
Convention between Serbia and Montenegro and Bosnia and Herzegovina to prevent double taxation of income and property taxes.
Bosnia and Herzegovina.
Original.
26-5-2004
2-6-2005
8
Convention between the Federal Government of the Federal Republic of Yugoslavia and the Government of the Republic of Bulgaria to prevent double taxation of income and property taxes.
Bulgaria.
Original.
14-12-1998
10-1-2000
9
Convention between the Republic of Serbia and Canada on the avoidance of double taxation of income and property taxes.
Canada.
Original.
27-4-2012
31-10-2013
10
Agreement between the Federal Government of the Federal Republic of Yugoslavia and the Government of the People's Republic of China to prevent double taxation of income and property taxes.
China.
Original.
21-3-1997
1-1-1998
11
Convention between the Federal Government of the Federal Republic of Yugoslavia and the Government of the Republic of Croatia to prevent double taxation on income and property taxes.
Croatia.
Original.
14-12-2001
22-4-2004
12
Convention between the Socialist Federal Republic of Yugoslavia and the Government of the Republic of Cyprus to prevent double taxation of income and property taxes.
Cyprus.
Original.
29-6-1985
8-9-1986
13
Convention between the Council of Ministers of Serbia and Montenegro and the Government of the Czech Republic to prevent double taxation on income and property taxes.
Czech Republic.
Original.
11-11-2004
27-6-2005
Instrument to be amended.
8-9-2009
28-2-2011
14
Convention between the Government of the Republic of Serbia and the Government of the Kingdom of Denmark to prevent double taxation of income and property taxes.
Denmark.
Original.
15-5-2009
24-12-2009
15
Convention between the Council of Ministers of Serbia and Montenegro and the Government of the Arab Republic of Egypt to prevent double taxation of income taxes.
Egypt.
Original.
31-7-2005
5-4-2006
16
Convention between the Republic of Serbia and the Republic of Estonia to prevent double taxation of income and property taxes.
Estonia.
Original.
25-9-2009
14-6-2010
17
Convention between the Socialist Federal Republic of Yugoslavia and the Republic of Finland to prevent double taxation of income and property taxes.
Finland.
Original.
8-5-1986
18-12-1987
18
Agreement between the Government of the Socialist Federal Republic of Yugoslavia and the Government of the French Republic to prevent double taxation of income taxes.
France.
Original.
28-3-1974
1-8-1975
19
Convention between the Republic of Serbia and Georgia on the avoidance of double taxation on income and property taxes.
Georgia.
Original.
4-4-2012
9-1-2013
20
Convention between the Socialist Federal Republic of Yugoslavia and the Federal Republic of Germany to prevent double taxation of income and property taxes.
Germany.
Original.
26-3-1987
3-12-1988
21
Agreement between the Federal Government of the Federal Republic of Yugoslavia and the Government of the Republic of Ghana to prevent double taxation on income, wealth and capital gains.
Ghana.
Original.
25-4-2000
N. p.
22
Convention between the Federal Republic of Yugoslavia and the Hellenic Republic to prevent double taxation of income and property taxes.
Greece.
Original.
25-6-1997
8-6-2010
Instrument to be amended.
11-11-2008
8-6-2010
23
Convention between the Federal Government of the Federal Republic of Yugoslavia and the Government of the Republic of Guinea to prevent double taxation of income and property taxes.
Guinea.
Original.
22-10-1996
N. p.
24
Convention between the Federal Republic of Yugoslavia and the Republic of Hungary to prevent double taxation of income and property taxes.
Hungary.
Original.
20-6-2001
13-12-2002
25
Convention between the Council of Ministers of Serbia and Montenegro and the Government of the Republic of India to prevent double taxation of income and property taxes.
India.
Original.
8-2-2006
23-9-2008
26
Agreement between the Government of the Republic of Serbia and the Government of the Republic of Indonesia to prevent double taxation of income taxes.
Indonesia.
Original.
28-2-2011
N. p.
27
Convention between the Council of Ministers of Serbia and Montenegro and the Government of the Islamic Republic of Iran to prevent double taxation of income and property taxes.
Iran.
Original.
7-12-2004
16-12-2011
28
Convention between the Republic of Serbia and Ireland to prevent double taxation of income taxes.
Ireland.
Original.
23-9-2009
16-6-2010
29
Convention between the Socialist Federal Republic of Yugoslavia and the Italian Republic to prevent double taxation of income and property taxes.
Italy.
Original.
24-2-1982
3-7-1985
30
Convention between the Government of the Republic of Serbia and the Government of the Republic of Kazakhstan to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Kazakhstan.
Original.
28-8-2015
24-11-2016
31
Agreement between the Federal Government of the Federal Republic of Yugoslavia and the Government of the Democratic People ' s Republic of Korea to prevent double taxation of income and property taxes.
North Korea.
Original.
25-12-2000
5-6-2001
32
Convention between the Republic of Serbia and the Republic of Korea on the avoidance of double taxation of income taxes.
South Korea.
Original.
22-1-2016
17-11-2016
33
Convention between the Federal Republic of Yugoslavia and the State of Kuwait to prevent double taxation of income and property taxes.
Kuwait.
Original.
2-4-2002
8-5-2003
34
Convention between the Council of Ministers of Serbia and Montenegro and the Government of the Republic of Latvia to prevent double taxation on income and property taxes.
Latvia.
Original.
22-11-2005
19-5-2006
35
Convention between the Republic of Serbia and the Great Socialist People's Libyan Arab Jamahiriya to prevent double taxation of income taxes.
Libya.
Original.
12-11-2009
8-6-2010
36
Convention between the Government of the Republic of Serbia and the Government of the Republic of Lithuania to prevent double taxation on income and property taxes.
Lithuania.
Original.
28-8-2007
12-6-2009
37
Convention between the Republic of Serbia and the Grand Duchy of Luxembourg on the avoidance of double taxation on income and property taxes.
Luxembourg.
Original.
15-12-2015
27-12-2016
38
Convention between the Federal Government of the Federal Republic of Yugoslavia and the Government of the Republic of Macedonia to prevent double taxation on income and property taxes.
Macedonia.
Original.
4-9-1996
22-7-1997
39
Agreement between the Federal Executive Council of the Assembly of the Socialist Federal Republic of Yugoslavia and the Government of Malaysia to prevent double taxation of income taxes.
Malaysia.
Original.
24-4-1990
31-12-1990
40
Convention between the Republic of Serbia and Malta to prevent double taxation of income taxes.
Malta.
Original.
9-9-2009
16-6-2010
41
Convention between the Council of Ministers of Serbia and Montenegro and the Government of the Republic of Moldova to avoid double taxation on income and property taxes.
Moldova.
Original.
9-6-2005
23-5-2006
42
Convention between the Republic of Serbia and the Kingdom of Morocco on the prevention of double taxation of income taxes.
Morocco.
Original.
6-6-2013
N. p.
43
Convention between the Republic of Serbia and Montenegro to prevent double taxation of income taxes.
Montenegro.
Original.
20-7-2011
21-12-2011
44
Convention between the Socialist Federal Republic of Yugoslavia and the Kingdom of the Netherlands to prevent double taxation on income and property taxes.
The Netherlands.
Original.
22-2-1982
6-2-1983
45
Convention between the Republic of Serbia and the Kingdom of Norway to prevent double taxation and prevent tax evasion in the area of income taxes.
Norway.
Original.
17-6-2015
18-12-2015
46
Convention between the Government of the Republic of Serbia and the Government of the Islamic Republic of Pakistan to prevent double taxation of income taxes.
Pakistan.
Original.
21-5-2010
21-10-2010
47
Convention between the Government of the Republic of Serbia and the Government of the State of Palestine to prevent double taxation of income taxes.
Palestine.
Original.
27-4-2012
N. p.
48
Convention between the Federal Government of the Federal Republic of Yugoslavia and the Government of the Republic of Poland to prevent double taxation of income and property taxes.
Poland.
Original.
12-6-1997
17-6-1998
49
Convention between the Government of the Republic of Serbia and the Government of the State of Qatar to prevent double taxation of income taxes.
Qatar.
Original.
2-10-2009
9-12-2010
50
Agreement between the Federal Government of the Federal Republic of Yugoslavia and the Government of Romania to prevent double taxation on income and property taxes.
Romania.
Original.
16-5-1996
1-1-1998
51
Convention between the Federal Government of the Federal Republic of Yugoslavia and the Government of the Russian Federation to prevent double taxation of income and property taxes.
Russia.
Original.
12-10-1995
9-7-1997
52
Convention between the Federal Republic of Yugoslavia and the Government of the Slovak Republic to prevent double taxation of income and property taxes.
Slovakia.
Original.
26-2-2001
15-10-2001
53
Convention between the Council of Ministers of Serbia and Montenegro and the Government of the Republic of Slovenia to avoid double taxation on income and property taxes.
Slovenia.
Original.
11-6-2003
31-12-2003
54
Convention between the Republic of Serbia and the Kingdom of Spain on the avoidance of double taxation on income and property taxes.
Spain.
Original.
9-3-2009
28-3-2010
55
Convention between the Socialist Federal Republic of Yugoslavia and the Democratic Socialist Republic of Sri Lanka to prevent double taxation of income and property taxes.
Sri Lanka.
Original.
7-5-1985
22-3-1986
56
Convention between the Socialist Federal Republic of Yugoslavia and the Kingdom of Sweden on the avoidance of double taxation on income and property taxes.
Sweden.
Original.
18-6-1980
16-12-1981
57
Convention between the Council of Ministers of Serbia and Montenegro and the Swiss Federal Council to prevent double taxation of income and property taxes.
Switzerland.
Original.
13-4-2005
5-5-2006
58
Convention between the Government of the Republic of Serbia and the Government of the Republic of Tunisia to prevent double taxation of income and property taxes.
Tunisia.
Original.
11-4-2012
3-6-2013
59
Convention between the Council of Ministers of Serbia and Montenegro and the Government of the Republic of Turkey to prevent double taxation on income and property taxes.
Turkey.
Original.
12-10-2005
10-8-2007
60
Convention between the Federal Government of the Federal Republic of Yugoslavia and the Cabinet of Ministers of Ukraine to prevent double taxation of income and property taxes.
Ukraine.
Original.
22-3-2001
29-11-2001
61
Agreement between the Government of the Republic of Serbia and the Government of the United Arab Emirates to prevent double taxation of income taxes.
United Arab Emirates.
Original.
13-1-2013
2-7-2013
62
Convention between the Socialist Federal Republic of Yugoslavia and the Kingdom of Great Britain and Northern Ireland to prevent double taxation of income taxes.
United Kingdom.
Original.
6-11-1981
16-9-1982
63
Agreement between the Government of the Republic of Serbia and the Government of the Socialist Republic of Vietnam to prevent double taxation of income taxes.
Vietnam.
Original.
1-3-2013
18-10-2013
64
Agreement between the Federal Government of the Federal Republic of Yugoslavia and the Government of the Republic of Zimbabwe to prevent double taxation of income and property taxes.
Zimbabwe.
Original.
19-10-1996
N. p.
Article 3. Transparent entities.
Reservation.
In accordance with article 3.5 (a) of the Convention, the Republic of Serbia reserves the right not to apply any of the provisions of article 3 to its Covered Tax Agreements by the Convention.
Article 4. Entities with double residence.
Notification of existing provisions in the listed conventions.
Pursuant to Article 4.4 of the Convention, the Republic of Serbia considers that the following conventions contain any of the provisions described in Article 4.2 that are not subject to any of the reservations provided for in Article 4.3(b) to (d). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 4.3.
2
Armenia.
Article 4.3.
3
Austria.
Article 4.3.
4
Azerbaijan.
Article 4.3.
5
Belarus.
Article 4.3.
6
Belgium.
Article 4.3.
7
Bosnia and Herzegovina.
Article 4.3.
8
Bulgaria.
Article 4.2.4.
9
Canada.
Article 4.3.
10
China.
Article 4.3.
11
Croatia.
Article 4.3.
12
Cyprus.
Article 4.3.
13
Czech Republic.
Article 4.3.
14
Denmark.
Article 4.3.
15
Egypt.
Article 4.3.
16
Estonia.
Article 4.3.
17
Finland.
Article 4.3.
18
France.
Article 4.3.
19
Georgia.
Article 4.3.
20
Germany.
Article 4.3.
21
Ghana.
Article 4.3.
22
Greece.
Article 4.3.
23
Guinea.
Article 4.3.
24
Hungary.
Article 4.3.
25
India.
Article 4.3.
26
Indonesia.
Article 4.3.
27
Iran.
Article 4.3.
28
Ireland.
Article 4.3.
29
Italy.
Article 4.3.
30
Kazakhstan.
Article 4.3.
31
North Korea.
Article 4.3.
32
South Korea.
Article 4.3.
33
Kuwait.
Article 4.3.
34
Latvia.
Article 4.3.
35
Libya.
Article 4.3.
36
Lithuania.
Article 4.3.
37
Luxembourg.
Article 4.3.
38
Macedonia.
Article 4.3.
39
Malaysia.
Article 4.3.
40
Malta.
Article 4.3.
41
Moldova.
Article 4.3.
42
Morocco.
Article 4.3.
43
Montenegro.
Article 4.3.
44
The Netherlands.
Article 4.3.
45
Norway.
Article 4.3.
46
Pakistan.
Article 4.3.
47
Palestine.
Article 4.3.
48
Poland.
Article 4.3.
49
Qatar.
Article 4.3.
50
Romania.
Article 4.3.
51
Russia.
Article 4.3.
52
Slovakia.
Article 4.3.
53
Slovenia.
Article 4.3.
54
Spain.
Article 4.3.
55
Sri Lanka.
Article 4.3.
56
Sweden.
Article 4.3.
57
Switzerland.
Article 4.3.
58
Tunisia.
Article 4.3.
59
Turkey.
Article 4.3.
60
Ukraine.
Article 4.3.
61
United Arab Emirates.
Article 4.3.
62
United Kingdom.
Article 4.3.
63
Vietnam.
Article 4.3.
64
Zimbabwe.
Article 4.3.
Article 5. Application of methods to eliminate double taxation.
Reservation.
Under article 5.8 of the Convention, the Republic of Serbia reserves the right not to apply any of the provisions of article 5 to its Covered Tax Agreements by the Convention.
Article 6. Purpose of the Covered Tax Agreements.
Notification of choice of optional provisions.
In accordance with Article 6.6 of the Convention, the Republic of Serbia chooses to apply Article 6.3.
Notification of the text of the Preamble existing in the conventions included in the list.
Pursuant to Article 6.5 of the Convention, the Republic of Serbia considers that the following conventions do not fall within the scope of a reservation made under Article 6.4 and contain in the Preamble the wording referred to in Article 6.2. The text of the relevant paragraph of the Preamble is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
1
Albania.
‘desiring to conclude a convention to avoid double taxation on income and property taxes’.
2
Armenia.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,’.
3
Austria.
'desiring to conclude a convention to prevent double taxation on income and property taxes, with a view to promoting stable conditions for the comprehensive development of economic and other cooperation and investment between the two countries'.
4
Azerbaijan.
‘desiring to conclude a convention to avoid double taxation on income and property taxes’.
5
Belarus.
'desiring to conclude a convention to avoid double taxation on income and property taxes, with a view to promoting stable conditions for the comprehensive development of economic and other cooperation between the two countries, in particular in the field of durable forms of mutual cooperation and investment'.
6
Belgium.
'The Socialist Federal Republic of Yugoslavia and the Kingdom of Belgium, wishing to conclude a Convention on the prevention of double taxation of income and property'.
7
Bosnia and Herzegovina.
‘desiring to conclude a convention to avoid double taxation on income and property taxes’.
8
Bulgaria.
'desiring to conclude a convention to prevent double taxation on income and property taxes, confirming its efforts to contribute to the development and deepening of its economic relations'.
9
Canada.
‘desiring to conclude a convention to avoid double taxation on income and property taxes’.
10
China.
‘desiring to conclude a convention to avoid double taxation on income and property taxes’.
11
Croatia.
‘desiring to conclude a convention to avoid double taxation on income and property taxes’.
12
Cyprus.
‘desiring to conclude a convention to avoid double taxation on income and property taxes’.
13
Czech Republic.
‘desiring to conclude a convention to avoid double taxation on income and property taxes’.
14
Denmark.
‘desiring to conclude a convention to avoid double taxation on income and property taxes’.
15
Egypt.
'desiring to conclude a convention to prevent double taxation on income taxes'.
16
Estonia.
'desiring to conclude a convention to prevent double taxation on income taxes'.
17
Finland.
‘desiring to conclude a convention to avoid double taxation on income and property taxes’.
18
France.
'The Government of the Socialist Federal Republic of Yugoslavia and the Government of the French Republic, wishing to conclude a convention to prevent double taxation of income taxes'.
19
Georgia.
‘desiring to conclude a convention to avoid double taxation on income and property taxes’.
20
Germany.
‘desiring to conclude a convention to avoid double taxation on income and property taxes’.
21
Ghana.
'desiring to conclude a convention to prevent double taxation of income, assets and capital gains, with a view to promoting stable conditions for the comprehensive development of economic and other cooperation and investment between the two countries'.
22
Greece.
'desiring to conclude a convention to prevent double taxation on income and property taxes, with a view to promoting stable conditions for the comprehensive development of economic and other cooperation and investment between the two countries'.
23
Guinea.
'desiring to conclude a convention to avoid double taxation on income and property taxes, with a view to promoting stable conditions for the comprehensive development of economic and other cooperation between the two countries, in particular in the field of durable forms of mutual cooperation and investment'.
24
Hungary.
‘desiring to conclude a convention to avoid double taxation on income and property taxes’.
25
India.
'desiring to conclude a convention to avoid double taxation on income and property taxes and to promote economic cooperation between the two countries'.
26
Indonesia.
'desiring to conclude a convention to prevent double taxation on income taxes'.
27
Iran.
‘desiring to conclude a convention to avoid double taxation on income and property taxes’.
28
Ireland.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’.
29
Italy.
'desiring to conclude a convention to prevent double taxation of income and property taxes'.
30
Kazakhstan.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,’.
31
North Korea.
'desiring to conclude a convention to avoid double taxation on income and property taxes and to promote economic cooperation between the two countries'.
32
South Korea.
'desiring to conclude a convention to prevent double taxation on income taxes, with a view to promoting stable conditions for the comprehensive development of economic and other cooperation and investment between the two countries'.
34
Latvia.
‘desiring to conclude a convention to avoid double taxation on income and property taxes’.
35
Libya.
'desiring to conclude a convention to prevent double taxation of income taxes, with a view to promoting stable conditions for the full development of economic cooperation'.
36
Lithuania.
‘desiring to conclude a convention to avoid double taxation on income and property taxes’.
37
Luxembourg.
'desiring to conclude a convention to prevent double taxation of income and property taxes'.
38
Macedonia.
‘desiring to conclude a convention to avoid double taxation on income and property taxes’.
39
Malaysia.
'desiring to conclude a convention to prevent double taxation on income taxes'.
40
Malta.
'desiring to conclude a convention to prevent double taxation on income taxes'.
41
Moldova.
‘desiring to conclude a convention to avoid double taxation on income and property taxes’.
42
Morocco.
'desiring to conclude a convention to prevent double taxation on income taxes'.
43
Montenegro.
'desiring to conclude a convention to prevent double taxation on income taxes'.
44
The Netherlands.
‘desiring to conclude a convention to avoid double taxation on income and property taxes’.
45
Norway.
'desiring to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes, with a view to promoting stable conditions for the comprehensive development of economic cooperation and investment between the two countries'.
46
Pakistan.
'desiring to conclude a convention to prevent double taxation on income taxes'.
47
Palestine.
'desiring to conclude a convention to prevent double taxation on income taxes'.
48
Poland.
'desiring to conclude a convention to avoid double taxation on income and property taxes, with a view to promoting stable conditions for the comprehensive development of economic and other cooperation between the two countries, in particular in the field of durable forms of mutual cooperation and investment'.
49
Qatar.
'desiring to conclude a convention to prevent double taxation on income taxes'.
50
Romania.
'desiring to conclude a convention to avoid double taxation on income and property taxes, with a view to promoting stable conditions for the comprehensive development of economic and other cooperation between the two countries, in particular in the field of durable forms of mutual cooperation and investment'.
51
Russia.
'The Federal Government of the Federal Republic of Yugoslavia and the Government of the Russian Federation, wishing to conclude a convention to prevent double taxation of income and property taxes'.
52
Slovakia.
‘desiring to conclude a convention to avoid double taxation on income and property taxes’.
53
Slovenia.
‘desiring to conclude a convention to avoid double taxation on income and property taxes’.
54
Spain.
‘desiring to conclude a convention to avoid double taxation on income and property taxes’.
55
Sri Lanka.
'The Socialist Federal Republic of Yugoslavia and the Democratic Socialist Republic of Sri Lanka, wishing to conclude a convention to prevent double taxation on income and property taxes,'.
56
Sweden.
'The Socialist Federal Republic of Yugoslavia and the Kingdom of Sweden, wishing to conclude a convention to prevent double taxation on income and property,'
57
Switzerland.
‘desiring to conclude a convention to avoid double taxation on income and property taxes’.
58
Tunisia.
‘desiring to conclude a convention to avoid double taxation on income and property taxes’.
59
Turkey.
‘desiring to conclude a convention to avoid double taxation on income and property taxes’.
60
Ukraine.
'desiring to conclude a convention to prevent double taxation on income and property taxes, and confirming its efforts to contribute to the development and deepening of its economic relations'.
61
United Arab Emirates.
'desiring to conclude a convention to prevent double taxation on income taxes, with a view to promoting stable conditions for the comprehensive development of economic and other cooperation and investment between the two countries'.
62
United Kingdom.
'desiring to conclude a convention to prevent double taxation on income taxes'.
63
Vietnam.
'desiring to conclude a convention to prevent double taxation on income taxes'.
64
Zimbabwe.
‘desiring to conclude a convention to prevent double taxation on income and property taxes,
Notification of listed conventions that do not contain the text of the Preamble agreed upon in the Convention.
In accordance with Article 6.6 of the Convention, the Republic of Serbia considers that the following conventions do not contain in their Preamble reference to its desire to develop its economic relations or to strengthen cooperation in tax matters.
Number of the agreement listed
Other Contracting Jurisdiction
1
Albania.
2
Armenia.
3
Austria.
4
Azerbaijan.
5
Belarus.
6
Belgium.
7
Bosnia and Herzegovina.
8
Bulgaria.
9
Canada.
10
China.
11
Croatia.
12
Cyprus.
13
Czech Republic.
14
Denmark.
15
Egypt.
16
Estonia.
17
Finland.
18
France.
19
Georgia.
20
Germany.
21
Ghana.
22
Greece.
23
Guinea.
24
Hungary.
25
India.
26
Indonesia.
27
Iran.
28
Ireland.
29
Italy.
30
Kazakhstan.
31
North Korea.
32
South Korea.
33
Kuwait.
34
Latvia.
35
Libya.
36
Lithuania.
37
Luxembourg.
38
Macedonia.
39
Malaysia.
40
Malta.
41
Moldova.
42
Morocco.
43
Montenegro.
44
The Netherlands.
45
Norway.
46
Pakistan.
47
Palestine.
48
Poland.
49
Qatar.
50
Romania.
51
Russia.
52
Slovakia.
53
Slovenia.
54
Spain.
55
Sri Lanka.
56
Sweden.
57
Switzerland.
58
Tunisia.
59
Turkey.
60
Ukraine.
61
United Arab Emirates.
62
United Kingdom.
63
Vietnam.
64
Zimbabwe.
Article 7. Measures to prevent the abuse of conventions.
Notification of existing provisions in the listed conventions.
Pursuant to article 7.17 (a) of the Convention, the Republic of Serbia considers that the following conventions are not subject to the reservation provided for in article 7.15 (b) and contain any of the provisions described in article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
26
Indonesia.
Articles 10.8, 11.8 and 12.7.
30
Kazakhstan.
Articles 10.7, 11.8 and 12.7.
32
South Korea.
Article 28(1)
45
Norway.
Articles 10.7, 11.8, 12.7 and 22.4.
47
Palestine.
Articles 10.6, 11.8 and 12.7.
Article 8. Transactions with dividends.
Notification of existing provisions in the listed conventions.
Pursuant to Article 8.4 of the Convention, the Republic of Serbia considers that the following conventions contain any of the provisions described in Article 8.1 that are not subject to any of the reservations provided for in Article 8.3(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 10.2.1.
3
Austria.
Article 10.2.1.
5
Belarus.
Article 10.2.1.
6
Belgium.
Article 10(2)(a).
7
Bosnia and Herzegovina.
Article 10.2.1.
8
Bulgaria.
Article 10.2.1.
9
Canada.
Article 10.2.1.
11
Croatia.
Article 10.2.1.
14
Denmark.
Article 10.2.1.
15
Egypt.
Article 10.2.1.
16
Estonia.
Article 10.2.1.
17
Finland.
Article 10(2)(a).
18
France.
Article 10(2)(a).
19
Georgia.
Article 10.2.1.
21
Ghana.
Article 10.2.1.
22
Greece.
Article 10.2.1.
24
Hungary.
Article 10.2.1.
25
India.
Article 10.2.1.
28
Ireland.
Article 10.2.1.
30
Kazakhstan.
Article 10.2.1.
32
South Korea.
Article 10.2.1.
33
Kuwait.
Article 10.2.1.
34
Latvia.
Article 10.2.1.
35
Libya.
Article 10.2.1.
36
Lithuania.
Article 10.2.1.
37
Luxembourg.
Article 10.2.1.
38
Macedonia.
Article 10.2.1.
40
Malta.
Article 10.2.1.1.
41
Moldova.
Article 10.2.1.
44
The Netherlands.
Article 10(2)(a).
45
Norway.
Article 10.2.1.
48
Poland.
Article 10.2.1.
49
Qatar.
Article 10.2.1.
51
Russia.
Article 10.2.1.
52
Slovakia.
Article 10.2.1.
53
Slovenia.
Article 10.2.1.
54
Spain.
Article 10.2.1.
56
Sweden.
Article 10(2)(a).
57
Switzerland.
Article 10.2.1.
59
Turkey.
Article 10.2.1.
60
Ukraine.
Article 10.2.1.
61
United Arab Emirates.
Article 10.2.1.
62
United Kingdom.
Article 10(2)(a).
63
Vietnam.
Article 10.2.1.
64
Zimbabwe.
Article 10.2.1.
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Notification of choice of optional provisions.
In accordance with article 9.8 of the Convention, the Republic of Serbia chooses to apply article 9.4.
Notification of existing provisions in the listed conventions.
Pursuant to Article 9.7 of the Convention, the Republic of Serbia considers that the following conventions contain one of the provisions described in Article 9.1. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
2
Armenia.
Article 13.4.
3
Austria.
Article 13.4.
4
Azerbaijan.
Article 13.4.
9
Canada.
Article 13.4.
10
China.
Article 13.4.
11
Croatia.
Article 13.4.
14
Denmark.
Article 13.4.
15
Egypt.
Article 13.4.
16
Estonia.
Article 13(2)
18
France.
Article 13.1.
19
Georgia.
Article 13.4.
21
Ghana.
Article 13.4.
25
India.
Article 14.4.
26
Indonesia.
Article 13.4.
27
Iran.
Article 13.4.
28
Ireland.
Article 13.4.
30
Kazakhstan.
Article 14.4.
32
South Korea.
Article 13.4.
34
Latvia.
Article 13.4.
35
Libya.
Article 13.4.
36
Lithuania.
Article 13.4.
40
Malta.
Article 13.4.
42
Morocco.
Article 14.4.
43
Montenegro.
Article 13.4.
45
Norway.
Article 13(5).
46
Pakistan.
Article 14.4.
47
Palestine.
Article 13.4.
54
Spain.
Article 13.4.
57
Switzerland.
Article 13.4.
58
Tunisia.
Article 14.4.
60
Ukraine.
Article 13(2)
61
United Arab Emirates.
Article 13.4.
63
Vietnam.
Article 13.4.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservation.
Under article 10.5 (a) of the Convention, the Republic of Serbia reserves the right not to apply any of the provisions of article 10 to its Covered Tax Agreements by the Convention.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Pursuant to Article 11(3)(a) of the Convention, the Republic of Serbia reserves the right not to apply any of the provisions of Article 11 to its Covered Tax Agreements by the Convention.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Notification of existing provisions in the listed conventions.
Pursuant to Article 12.5 of the Convention, the Republic of Serbia considers that the following conventions contain one of the provisions described in Article 12(3)(a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 5.5.1.
2
Armenia.
Article 5.5.1.
3
Austria.
Article 5.5.
4
Azerbaijan.
Article 5.5.1.
5
Belarus.
Article 5.5.
6
Belgium.
Article 5.4.
7
Bosnia and Herzegovina.
Article 5.5.
8
Bulgaria.
Article 5.5.
9
Canada.
Article 5.5.
10
China.
Article 5.5.
11
Croatia.
Article 5.5.
12
Cyprus.
Article 5.5.
13
Czech Republic.
Article 5.5.
14
Denmark.
Article 5.6.
15
Egypt.
Article 5.5.1.
16
Estonia.
Article 5.5.
17
Finland.
Article 5.5.
18
France.
Article 5.4.
19
Georgia.
Article 5.5.
20
Germany.
Article 5.5.
21
Ghana.
Article 5.5.
22
Greece.
Article 5.5.
23
Guinea.
Article 5.5.
24
Hungary.
Article 5.5.
25
India.
Article 5.5.1.
26
Indonesia.
Article 5.5.1.
27
Iran.
Article 5.5.1.
28
Ireland.
Article 5.5.
29
Italy.
Article 5.4.
30
Kazakhstan.
Article 5.5.
31
North Korea.
Article 5.5.
32
South Korea.
Article 5.5.
33
Kuwait.
Article 5.6.1.
34
Latvia.
Article 5.5.
35
Libya.
Article 5.5.1.
36
Lithuania.
Article 5.5.
37
Luxembourg.
Article 5.5.
38
Macedonia.
Article 5.5.
39
Malaysia.
Article 5.6.a).
40
Malta.
Article 5.5.
41
Moldova.
Article 5.5.
42
Morocco.
Article 5.5.1.
43
Montenegro.
Article 5.5.
44
The Netherlands.
Article 5.5.
45
Norway.
Article 5.7.
46
Pakistan.
Article 5.5.1.
47
Palestine.
Article 5.5.
48
Poland.
Article 5.5.
49
Qatar.
Article 5.4.
50
Romania.
Article 5.5.
51
Russia.
Article 5.5.
52
Slovakia.
Article 5.5.
53
Slovenia.
Article 5.5.
54
Spain.
Article 5.5.
55
Sri Lanka.
Article 5.5(a).
56
Sweden.
Article 5.4.
57
Switzerland.
Article 5.5.
58
Tunisia.
Article 5.5.1.
59
Turkey.
Article 5.5.
60
Ukraine.
Article 5.5.
61
United Arab Emirates.
Article 5.5.
62
United Kingdom.
Article 5.4.
63
Vietnam.
Article 5.5.1.
64
Zimbabwe.
Article 5.6.
Pursuant to Article 12.6 of the Convention, the Republic of Serbia considers that the following conventions contain one of the provisions described in Article 12(3)(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 5.6.
2
Armenia.
Article 5.6.
3
Austria.
Article 5.6.
4
Azerbaijan.
Article 5.7.
5
Belarus.
Article 5.6.
6
Belgium.
Article 5.5.
7
Bosnia and Herzegovina.
Article 5.6.
8
Bulgaria.
Article 5.6.
9
Canada.
Article 5.6.
10
China.
Article 5.6.
11
Croatia.
Article 5.6.
12
Cyprus.
Article 5.6.
13
Czech Republic.
Article 5.6.
14
Denmark.
Article 5.7.
15
Egypt.
Article 5.7.
16
Estonia.
Article 5.6.
17
Finland.
Article 5.6.
18
France.
Article 5.5.
19
Georgia.
Article 5.6.
20
Germany.
Article 5.6.
21
Ghana.
Article 5.6.
22
Greece.
Article 5.6.
23
Guinea.
Article 5.6.
24
Hungary.
Article 5.6.
25
India.
Article 5.7.
26
Indonesia.
Article 5.7.
27
Iran.
Article 5.6.
28
Ireland.
Article 5.6.
29
Italy.
Article 5.5.
30
Kazakhstan.
Article 5.6.
31
North Korea.
Article 5.6.
32
South Korea.
Article 5.6.
33
Kuwait.
Article 5.7.
34
Latvia.
Article 5.6.
35
Libya.
Article 5.7.
36
Lithuania.
Article 5.6.
37
Luxembourg.
Article 5.6.
38
Macedonia.
Article 5.6.
39
Malaysia.
Article 5.7.
40
Malta.
Article 5.6.
41
Moldova.
Article 5.6.
42
Morocco.
Article 5.7.
43
Montenegro.
Article 5.6.
44
The Netherlands.
Article 5.6.
45
Norway.
Article 5.8.
46
Pakistan.
Article 5.7.
47
Palestine.
Article 5.6.
48
Poland.
Article 5.6.
49
Qatar.
Article 5.6.
50
Romania.
Article 5.6.
51
Russia.
Article 5.6.
52
Slovakia.
Article 5.6.
53
Slovenia.
Article 5.6.
54
Spain.
Article 5.6.
55
Sri Lanka.
Article 5.6.
56
Sweden.
Article 5.5.
57
Switzerland.
Article 5.6.
58
Tunisia.
Article 5.7.
59
Turkey.
Article 5.6.
60
Ukraine.
Article 5.6.
61
United Arab Emirates.
Article 5.6.
62
United Kingdom.
Article 5.5.
63
Vietnam.
Article 5.7.
64
Zimbabwe.
Article 5.7.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Notification of choice of optional provisions.
In accordance with Article 13.7 of the Convention, the Republic of Serbia chooses to apply Option A of Article 13.1.
Notification of existing provisions in the listed conventions.
Pursuant to article 13.7 of the Convention, the Republic of Serbia considers that the following conventions contain one of the provisions described in article 13.5 (a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 5.4.
2
Armenia.
Article 5.4.
3
Austria.
Article 5.4.
4
Azerbaijan.
Article 5.4.
5
Belarus.
Article 5.4.
6
Belgium.
Article 5.3.
7
Bosnia and Herzegovina.
Article 5.4.
8
Bulgaria.
Article 5.4.
9
Canada.
Article 5.4.
10
China.
Article 5.4.
11
Croatia.
Article 5.4.
12
Cyprus.
Article 5.4.
13
Czech Republic.
Article 5.4.
14
Denmark.
Article 5.5.
15
Egypt.
Article 5.4.
16
Estonia.
Article 5.4.
17
Finland.
Article 5.4.
18
France.
Article 5.3.
19
Georgia.
Article 5.4.
20
Germany.
Article 5.4.
21
Ghana.
Article 5.4.
22
Greece.
Article 5.4.
23
Guinea.
Article 5.4.
24
Hungary.
Article 5.4.
25
India.
Article 5.4.
26
Indonesia.
Article 5.4.
27
Iran.
Article 5.4.
28
Ireland.
Article 5.4.
29
Italy.
Article 5.3.
30
Kazakhstan.
Article 5.4.
31
North Korea.
Article 5.4.
32
South Korea.
Article 5.4.
33
Kuwait.
Article 5.5.
34
Latvia.
Article 5.4.
35
Libya.
Article 5.4.
36
Lithuania.
Article 5.4.
37
Luxembourg.
Article 5.4.
38
Macedonia.
Article 5.4.
39
Malaysia.
Article 5.4.
40
Malta.
Article 5.4.
41
Moldova.
Article 5.4.
42
Morocco.
Article 5.4.
43
Montenegro.
Article 5.4.
44
The Netherlands.
Article 5.4.
45
Norway.
Article 5.6.
46
Pakistan.
Article 5.4.
47
Palestine.
Article 5.4.
48
Poland.
Article 5.4.
49
Qatar.
Article 5.3.
50
Romania.
Article 5.4.
51
Russia.
Article 5.4.
52
Slovakia.
Article 5.4.
53
Slovenia.
Article 5.4.
54
Spain.
Article 5.4.
55
Sri Lanka.
Article 5.4.
56
Sweden.
Article 5.3.
57
Switzerland.
Article 5.4.
58
Tunisia.
Article 5.4.
59
Turkey.
Article 5.4.
60
Ukraine.
Article 5.4.
61
United Arab Emirates.
Article 5.4.
62
United Kingdom.
Article 5.3.
63
Vietnam.
Article 5.4.
64
Zimbabwe.
Article 5.5.
Article 14. Fragmentation of contracts.
Reservation.
Pursuant to article 14.3.b of the Convention, the Republic of Serbia reserves the right not to apply any of the provisions of article 14 in relation to the provisions of its tax treaties relating to the exploration or exploitation of natural resources. The following convention contains provisions falling within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
45
Norway.
Article 21.3.
Notification of existing provisions in the listed conventions.
Pursuant to article 14.4 of the Convention, the Republic of Serbia considers that the following convention contains one of the provisions described in article 14.2 that are not subject to any of the reservations provided for in article 14(3)(b). The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
45
Norway.
Article 5.5.
Article 16. Mutual agreement procedure.
Reservation.
Pursuant to Article 16.5 (a) of the Convention, the Republic of Serbia reserves the right not to apply the first sentence of Article 16.1 to its Covered Tax Agreements on the grounds that it intends to comply with the minimum standard for the improvement of dispute resolution under the OECD/G20 BEPS Package, ensuring that, under each of its Covered Tax Agreements (other than those allowing a person to submit a case to the competent authority of any of the Contracting Jurisdictions), a person considers that the actions taken by one or both Contracting Jurisdictions involve or may entail for him an imposition not in accordance with the provisions of the Covered Tax Agreement, may, irrespective of the remedies provided for by the domestic law of those Contracting Jurisdictions, submit his case to the competent authority of the Contracting Jurisdiction of which he is resident or, where the case falls within the scope of a provision of a tax convention covering non-discrimination on grounds of nationality, to the competent authority of the Contracting Jurisdiction of which he is a national; and the competent authority of that Contracting Jurisdiction shall institute a bilateral process of notification or consultation with the competent authority of the other Contracting Jurisdiction in cases where the authority to which the request for mutual agreement procedure was submitted does not consider the objection raised by the taxpayer to be justified.
Notification of existing provisions in the listed conventions.
Pursuant to Article 16.6.b(i) of the Convention, the Republic of Serbia considers that the following conventions contain a provision determining that the cases to which the first sentence of Article 16.1 applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the included tax convention. The number of the article and paragraph of each of these provisions are set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
26
Indonesia.
Article 25(1), second sentence.
29
Italy.
Article 25(1), second sentence.
Pursuant to Article 16.6.b(ii) of the Convention, the Republic of Serbia considers that the following conventions contain a provision that determines that the specific time period for the submission of cases to which the first sentence of Article 16.1 applies is at least three years from the first notification of the action which results in an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 27(1), second sentence.
2
Armenia.
Article 26(1), second sentence.
3
Austria.
Article 26(1), second sentence.
4
Azerbaijan.
Article 26(1), second sentence.
5
Belarus.
Article 26(1), second sentence.
6
Belgium.
Article 24(1), second sentence.
7
Bosnia and Herzegovina.
Article 26(1), second sentence.
8
Bulgaria.
Article 26(1), second sentence.
9
Canada.
Article 25(1), second sentence.
10
China.
Article 26(1), second sentence.
11
Croatia.
Article 25(1), second sentence.
12
Cyprus.
Article 24(1), second sentence.
13
Czech Republic.
Article 25(1), second sentence.
14
Denmark.
Article 25(1), second sentence.
15
Egypt.
Article 25(1), second sentence.
16
Estonia.
Article 25(1), second sentence.
17
Finland.
Article 24(1), second sentence.
19
Georgia.
Article 26(1), second sentence.
20
Germany.
Article 26(1), second sentence.
21
Ghana.
Article 27(1), second sentence.
22
Greece.
Article 26(1), second sentence.
23
Guinea.
Article 26(1), second sentence.
24
Hungary.
Article 26(1), second sentence.
25
India.
Article 27(1), second sentence.
27
Iran.
Article 25(1), second sentence.
28
Ireland.
Article 24(1), second sentence.
30
Kazakhstan.
Article 27(1), second sentence.
31
North Korea.
Article 26(1), second sentence.
32
South Korea.
Article 25(1), second sentence.
33
Kuwait.
Article 25(1), second sentence.
34
Latvia.
Article 26(1), second sentence.
35
Libya.
Article 25(1), second sentence.
36
Lithuania.
Article 26(1), second sentence.
37
Luxembourg.
Article 26(1), second sentence.
38
Macedonia.
Article 26(1), second sentence.
40
Malta.
Article 24(1), second sentence.
41
Moldova.
Article 25(1), second sentence.
42
Morocco.
Article 26(1), second sentence.
43
Montenegro.
Article 25(1), second sentence.
45
Norway.
Article 25(1), second sentence.
46
Pakistan.
Article 25(1), second sentence.
47
Palestine.
Article 25(1), second sentence.
48
Poland.
Article 26(1), second sentence.
49
Qatar.
Article 25(1), second sentence.
50
Romania.
Article 27(1), second sentence.
51
Russia.
Article 26(1), second sentence.
52
Slovakia.
Article 26(1), second sentence.
53
Slovenia.
Article 26(1), second sentence.
54
Spain.
Article 26(1), second sentence.
55
Sri Lanka.
Article 25(1), second sentence.
57
Switzerland.
Article 25(1), second sentence.
58
Tunisia.
Article 27(1), second sentence.
59
Turkey.
Article 26(1), second sentence.
60
Ukraine.
Article 26(1), second sentence.
61
United Arab Emirates.
Article 24(1), second sentence.
63
Vietnam.
Article 24(1), second sentence.
64
Zimbabwe.
Article 27(1), second sentence.
Notification of listed conventions that do not contain certain provisions.
Pursuant to Article 16.6.c(i) of the Convention, the Republic of Serbia considers that the following Convention does not contain any of the provisions described in Article 16.4(b)(i).
Number of the agreement listed
Other Contracting Jurisdiction
39
Malaysia.
Pursuant to Article 16.6.c(ii) of the Convention, the Republic of Serbia considers that the following conventions do not contain any of the provisions described in Article 16.4(b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
6
Belgium.
18
France.
26
Indonesia.
29
Italy.
39
Malaysia.
44
The Netherlands.
52
Slovakia.
56
Sweden.
57
Switzerland.
62
United Kingdom.
Pursuant to Article 16.6(d)(i) of the Convention, the Republic of Serbia considers that the following conventions do not contain any of the provisions described in Article 16.4(c)(i).
Number of the agreement listed
Other Contracting Jurisdiction
6
Belgium.
18
France.
39
Malaysia.
Pursuant to Article 16.6(d)(ii) of the Convention, the Republic of Serbia considers that the following conventions do not contain any of the provisions described in Article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
6
Belgium.
29
Italy.
39
Malaysia.
62
United Kingdom.
Article 17. Correlative adjustments.
Reservation.
Pursuant to Article 17(3)(a) of the Convention, the Republic of Serbia reserves the right not to apply Article 17 to any of its Covered Tax Agreements which already contain any of the provisions described in Article 17.2. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 9.2.
2
Armenia.
Article 9.2.
3
Austria.
Article 9.2.
4
Azerbaijan.
Article 9.2.
5
Belarus.
Article 9.2.
7
Bosnia and Herzegovina.
Article 9.2.
8
Bulgaria.
Article 9.2.
9
Canada.
Article 9.2.
10
China.
Article 9.2.
11
Croatia.
Article 9.2.
14
Denmark.
Article 9.2.
15
Egypt.
Article 9.2.
16
Estonia.
Article 9.2.
19
Georgia.
Article 9.2.
21
Ghana.
Article 9.2.
22
Greece.
Article 9.2.
23
Guinea.
Article 9.2.
25
India.
Article 9.2.
26
Indonesia.
Article 9.2.
27
Iran.
Article 9.2.
28
Ireland.
Article 9.2.
30
Kazakhstan.
Article 9.2.
31
North Korea.
Article 9.2.
32
South Korea.
Article 9.2.
33
Kuwait.
Article 9.2.
34
Latvia.
Article 9.2.
35
Libya.
Article 9.2.
37
Luxembourg.
Article 9.2.
38
Macedonia.
Article 9.2.
40
Malta.
Article 9.2.
41
Moldova.
Article 9.2.
42
Morocco.
Article 9.2.
43
Montenegro.
Article 9.2.
45
Norway.
Article 9.2.
46
Pakistan.
Article 9.2.
47
Palestine.
Article 9.2.
48
Poland.
Article 9.2.
49
Qatar.
Article 9.2.
50
Romania.
Article 9.2.
51
Russia.
Article 9.2.
53
Slovenia.
Article 9.2.
54
Spain.
Article 9.2.
58
Tunisia.
Article 9.2.
59
Turkey.
Article 9.2.
60
Ukraine.
Article 9.2.
61
United Arab Emirates.
Article 9.2.
64
Zimbabwe.
Article 9.2.
Singapore
Reservations and notifications made by the Republic of Singapore at the time of deposit of the instrument of ratification, acceptance or approval, in accordance with articles 28.5 and 29.1 of the Convention, as well as those subsequent to such deposit
Article 2. Interpretation of terms.
Notification.
Conventions covered by the Multilateral Convention.
In accordance with article 2.1(a)(ii) of the Convention, the Republic of Singapore wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/ Instrument amending
Date of signature
Date of entry into force
1
Agreement between the Government of the Republic of Singapore and the Government of the Commonwealth of Australia to prevent double taxation and prevent tax evasion of income taxes.
Australia.
Original.
11-02-1969
04-06-1969
Protocol.
16-10-1989
05-01-1990
Second protocol.
08-09-2009
22-12-2010
2
Convention between the Government of the Republic of Singapore and the Government of the Republic of Austria to prevent double taxation and prevent tax evasion in respect of income taxes.
Austria.
Original (including Protocol).
30-11-2001
22-10-2002
Protocol (including Exchange of Letters).
15-09-2009
01-06-2010
Exchange of Notes.
03-09-2012 16-10-2012
01-05-2014
3
Agreement between the Government of the Republic of Singapore and the Government of the People's Republic of Bangladesh to prevent double taxation and prevent tax evasion of income taxes.
Bangladesh.
Original.
19-12-1980
22-12-1981
4
Agreement between the Government of the Republic of Singapore and the Government of Barbados to prevent double taxation and prevent tax evasion of income taxes.
Barbados.
Original.
15-07-2013
25-04-2014
5
Agreement between the Government of the Republic of Singapore and the Government of the Kingdom of Belgium to prevent double taxation and to prevent tax evasion in respect of income taxes.
Belgium.
Original (including Protocol).
06-11-2006
27-11-2008
Protocol.
16-07-2009
20-09-2013
6
Agreement between the Government of the Republic of Singapore and the Government of the Republic of Bulgaria to prevent double taxation and to prevent tax evasion in respect of income taxes.
Bulgaria.
Original.
13-12-1996
26-12-1997
7
Agreement between the Government of the Republic of Singapore and the Government of Canada to avoid double taxation and prevent tax evasion in respect of income taxes.
Canada.
Original (including Protocol).
06-03-1976
23-09-1977
Protocol.
29-11-2011
31-08-2012
8
Agreement between the Government of the Republic of Singapore and the Government of the People's Republic of China to prevent double taxation and prevent tax evasion in the area of income taxes.
China.
Original (including Protocol).
11-07-2007
18-09-2007
Second protocol.
24-08-2009
11-12-2009
Third protocol.
23-07-2010
22-10-2010
9
Agreement between the Government of the Republic of Singapore and the Government of the Republic of Cyprus to prevent double taxation and to prevent tax evasion in respect of income taxes.
Cyprus.
Original (including Protocol).
24-11-2000
08-02-2001
10
Agreement between the Government of the Republic of Singapore and the Government of the Czech Republic to prevent double taxation and prevent tax evasion in respect of income taxes.
Czech Republic.
Original (including Protocol).
21-11-1997
21-08-1998
Protocol.
26-06-2013
12-09-2014
11
Agreement between the Government of the Republic of Singapore and the Government of the Kingdom of Denmark to prevent double taxation and prevent tax evasion in respect of income taxes.
Denmark.
Original.
03-07-2000
22-12-2000
Protocol.
25-08-2009
08-01-2011
12
Convention between the Government of the Republic of Singapore and the Government of the Arab Republic of Egypt to prevent double taxation and prevent tax evasion of income taxes.
Egypt.
Original (including Protocol).
22-05-1996
27-01-2004
13
Agreement between the Government of the Republic of Singapore and the Government of the Republic of Estonia to prevent double taxation and to prevent tax evasion in respect of income taxes.
Estonia.
Original (including Protocol).
18-09-2006
27-12-2007
Protocol.
03-02-2011
30-03-2012
14
Convention between the Government of the Republic of Singapore and the Government of the Republic of the Fiji Islands to prevent double taxation and prevent tax evasion of income taxes.
Fiji.
Original.
20-12-2005
28-11-2006
15
Convention between the Republic of Singapore and the Republic of Finland to prevent double taxation and prevent tax evasion in the area of income taxes.
Finland.
Original.
07-06-2002
27-12-2002
Protocol.
16-11-2009
30-04-2010
16
Agreement between the Government of the Republic of Singapore and the Government of the French Republic to prevent double taxation and to prevent tax evasion in respect of income taxes.
France.
Original.
15-01-2015
01-06-2016
17
Agreement between the Government of the Republic of Singapore and the Government of Georgia to prevent double taxation and to prevent tax evasion in respect of income taxes.
Georgia.
Original (including Protocol).
17-11-2009
28-06-2010
18
Convention between the Republic of Singapore and the Federal Republic of Germany to prevent double taxation of income and property taxes.
Germany.
Original (including Protocol).
28-06-2004
12-12-2006
19
Convention between the Republic of Singapore and the States of Guernsey on the prevention of double taxation and the prevention of tax evasion in the area of income taxes.
Guernsey.
Original.
06-02-2013
26-11-2013
20
Convention between the Republic of Singapore and the Republic of Hungary to prevent double taxation and prevent tax evasion in the area of income taxes.
Hungary.
Original (including Exchange of Notes).
17-04-1997
18-12-1998
21
Agreement between the Government of the Republic of Singapore and the Government of the Republic of India to prevent double taxation and to prevent tax evasion of income taxes.
India.
Original.
24-01-1994
27-05-1994
Protocol.
29-06-2005
01-08-2005
Second protocol.
24-06-2011
01-09-2011
Third protocol.
30-12-2016
27-02-2017
22
Convention between the Republic of Singapore and the Republic of Indonesia to prevent double taxation and prevent tax evasion in respect of income taxes.
Indonesia.
Original (including Protocol and Exchange of Letters).
08-05-1990
25-01-1991
23
Agreement between the Government of the Republic of Singapore and the Government of Ireland to prevent double taxation and to prevent tax evasion of income taxes.
Ireland.
Original (including Protocol).
28-10-2010
08-04-2011
24
Agreement between the Government of the Republic of Singapore and the Isle of Man Government to prevent double taxation and tax evasion in the area of income taxes.
Isle of Man.
Original.
21-09-2012
02-05-2013
25
Agreement between the Government of the Republic of Singapore and the Government of the State of Israel to prevent double taxation and prevent tax evasion of income taxes.
Israel.
Original (including Protocol).
19-05-2005
06-12-2005
26
Agreement between the Government of the Republic of Singapore and the Government of the Italian Republic to prevent double taxation and prevent tax evasion in respect of income taxes.
Italy.
Original (including Protocol and Exchange of Letters).
29-01-1977
12-01-1979
Additional Protocol.
24-05-2011
19-10-2012
27
Agreement between the Government of the Republic of Singapore and the Government of Japan to prevent double taxation and prevent tax evasion of income taxes.
Japan.
Original (including Protocol and Exchange of Letters).
09-04-1994
28-04-1995
Protocol.
04-02-2010
14-07-2010
28
Agreement between the Government of the Republic of Singapore and the Government of Jersey to prevent double taxation and prevent tax evasion of income taxes.
Jersey.
Original.
17-10-2012
02-05-2013
29
Agreement between the Government of the Republic of Singapore and the Government of the Republic of Kazakhstan to prevent double taxation and prevent tax evasion in respect of income taxes.
Kazakhstan.
Original (including Protocol).
19-09-2006
14-08-2007
Protocol.
09-04-2013
12-09-2014
30
Convention between the Government of the Republic of Singapore and the Government of the Republic of Latvia to prevent double taxation and prevent tax evasion in respect of income taxes.
Latvia.
Original (including Protocol).
06-10-1999
18-02-2000
Second protocol.
20-04-2017
03-08-2018
31
Convention between the Republic of Singapore and the Principality of Liechtenstein to prevent double taxation and prevent tax evasion in the area of income taxes.
Liechtenstein.
Original (including Protocol).
27-06-2013
25-07-2014
32
Convention between the Government of the Republic of Singapore and the Government of the Republic of Lithuania to prevent double taxation and prevent tax evasion in respect of income taxes.
Lithuania.
Original (including Protocol).
18-11-2003
28-06-2004
33
Agreement between the Government of the Republic of Singapore and the Government of the Grand Duchy of Luxembourg to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Luxembourg.
Original (including Protocol).
09-10-2013
28-12-2015
34
Agreement between the Government of the Republic of Singapore and the Government of Malaysia to prevent double taxation and to prevent tax evasion of income taxes.
Malaysia.
Original (including Protocol).
05-10-2004
13-02-2006
35
Agreement between the Government of the Republic of Singapore and the Government of Malta to prevent double taxation and prevent tax evasion in the area of income taxes.
Malta.
Original (including Protocol).
21-03-2006
29-02-2008
Protocol.
20-11-2009
28-06-2013
36
Agreement between the Government of the Republic of Singapore and the Government of the Republic of Mauritius to prevent double taxation and to prevent tax evasion in respect of income taxes.
Mauritius.
Original (including Protocol).
19-08-1995
07-06-1996
37
Agreement between the Republic of Singapore and the United Mexican States to prevent double taxation and to prevent tax evasion in the area of income taxes.
Mexico.
Original (including Protocol).
09-11-1994
08-09-1995
Protocol.
29-09-2009
01-01-2012
38
Convention between the Government of the Republic of Singapore and the Government of Mongolia to prevent double taxation and prevent tax evasion in respect of income taxes.
Mongolia.
Original.
10-10-2002
22-10-2004
39
Convention between the Republic of Singapore and the Kingdom of Morocco to prevent double taxation and prevent tax evasion in respect of income taxes.
Morocco.
Original.
09-01-2007
15-01-2014
40
Agreement between the Government of the Republic of Singapore and the Government of the Kingdom of the Netherlands to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
The Netherlands.
Original (including Protocol).
19-02-1971
31-08-1971 03-09-1971
Protocol.
28-02-1994
09-12-1994
Protocol.
25-08-2009
01-05-2010
41
Agreement between the Government of the Republic of Singapore and the Government of New Zealand to prevent double taxation and to prevent tax evasion in respect of income taxes.
New Zealand.
Original (including Protocol).
21-08-2009
12-08-2010
42
Convention between the Republic of Singapore and the Kingdom of Norway to Prevent Double Taxation and Tax Evasion in Income Tax, signed in Singapore on 19 December 1997.
Norway.
Original.
19-12-1997
17-04-1998
Protocol.
18-09-2009
04-04-2010
43
Convention between the Republic of Singapore and the Islamic Republic of Pakistan to prevent double taxation and prevent tax evasion of income taxes.
Pakistan.
Original (including Protocol).
13-04-1993
06-08-1993
44
Agreement between the Government of the Republic of Singapore and the Government of the Republic of the Philippines to avoid double taxation and prevent tax evasion in respect of income taxes.
Philippines.
Original.
01-08-1977
18-11-1977
45
Agreement between the Government of the Republic of Singapore and the Government of the Republic of Poland to prevent double taxation and to prevent tax evasion in respect of income taxes.
Poland.
Original (including Protocol).
04-11-2012
06-02-2014
46
Convention between the Republic of Singapore and the Portuguese Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Portugal.
Original (including Protocol).
06-09-1999 07-09-1999
16-03-2001
Protocol.
28-05-2012
26-12-2013
47
Agreement between the Government of the Republic of Singapore and the Government of the State of Qatar to prevent double taxation and prevent tax evasion of income taxes.
Qatar.
Original (including Protocol).
28-11-2006
05-10-2007
Protocol.
22-09-2009
01-01-2012
48
Convention between the Republic of Singapore and Romania to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Romania.
Original (including Protocol).
21-02-2002
28-11-2002
49
Agreement between the Government of the Republic of Singapore and the Government of the Russian Federation to prevent double taxation and tax evasion in the area of income taxes.
Russian Federation.
Original (including Protocol).
09-09-2002
16-01-2009
Protocol.
17-11-2015
25-11-2016
50
Agreement between the Government of the Republic of Singapore and the Government of the Republic of San Marino to prevent double taxation and to prevent tax evasion in respect of income taxes.
San Marino.
Original (including Protocol).
11-12-2013
18-12-2015
51
Agreement between the Government of the Republic of Singapore and the Government of the Kingdom of Saudi Arabia to prevent double taxation and to prevent tax evasion in respect of income taxes.
Saudi Arabia.
Original (including Protocol).
03-05-2010
01-07-2011
52
Convention between the Government of the Republic of Singapore and the Government of the Slovak Republic to prevent double taxation and prevent tax evasion in respect of income taxes.
Slovak Republic.
Original (including Protocol).
09-05-2005
12-06-2006
53
Convention between the Republic of Singapore and the Republic of Slovenia to prevent double taxation and prevent tax evasion in the area of income taxes.
Slovenia.
Original (including Protocol).
08-01-2010
25-11-2010
54
Agreement between the Government of the Republic of Singapore and the Government of the Republic of South Africa to prevent double taxation and prevent tax evasion in respect of income taxes.
South Africa.
Original (including Protocol).
23-11-2015
30-11-2015
16-12-2016
55
Convention between the Republic of Singapore and the Kingdom of Spain to prevent double taxation and to prevent tax evasion in respect of income taxes.
Spain.
Original (including Protocol).
13-04-2011
02-02-2012
56
Agreement between the Government of the Republic of Singapore and the Government of the Democratic Socialist Republic of Sri Lanka to prevent double taxation and prevent tax evasion of income taxes.
Sri Lanka.
Original (including Protocol).
03-04-2014
31-12-2017
57
Agreement between the Government of the Republic of Singapore and the Government of the Kingdom of Sweden to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Sweden.
Original.
17-06-1968
14-02-1969
Exchange of Notes.
05-11-1976
10-12-1976
Exchange of Notes.
10-11-1981
15-01-1982
Protocol.
28-09-1983
14-12-1983
Exchange of Notes.
04-03-1985
12-04-1985
Exchange of Notes.
07-06-1991 28-06-1991
27-03-1992
58
Convention between the Republic of Singapore and the Swiss Confederation on the avoidance of double taxation of income taxes.
Switzerland.
Original (including Protocol).
24-02-2011
01-08-2012
59
Agreement between the Government of the Republic of Singapore and the Government of the Kingdom of Thailand to prevent double taxation and prevent tax evasion of income taxes.
Thailand.
Original (including Protocol).
11-06-2015
15-02-2016
60
Convention between the Republic of Singapore and the Republic of Turkey to prevent double taxation and prevent tax evasion in the area of income taxes.
Turkey.
Original (including Protocol).
09-07-1999
27-08-2001
Protocol.
05-03-2012
07-08-2013
61
Agreement between the Government of the Republic of Singapore and the Government of Ukraine to prevent double taxation and prevent tax evasion in respect of income taxes.
Ukraine.
Original (including Protocol).
26-01-2007
18-12-2009
62
Agreement between the Government of the Republic of Singapore and the Government of the United Kingdom of Great Britain and Northern Ireland to prevent double taxation and tax evasion in respect of income taxes and capital gains.
United Kingdom.
Original (including Exchange of Notes).
12-02-1997
19-12-1997
Protocol.
24-08-2009
08-01-2011
Second protocol.
15-02-2012
27-12-2012
63
Convention between the Republic of Singapore and the Eastern Republic of Uruguay to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Uruguay.
Original (including Protocol).
15-01-2015
14-03-2017
64
Agreement between the Government of the Republic of Singapore and the Government of the Socialist Republic of Vietnam to prevent double taxation and prevent tax evasion in respect of income taxes.
Vietnam.
Original (including Protocol).
02-03-1994
09-09-1994
Second protocol.
12-09-2012
11-01-2013
65
Agreement between the Government of the Republic of Singapore and the Government of the Republic of Seychelles to prevent double taxation and prevent tax evasion in respect of income taxes.
Seychelles.
Original.
09-07-2014
18-12-2015
66
Convention between the Republic of Singapore and the State of Kuwait to prevent double taxation and prevent tax evasion in the area of income taxes.
Kuwait.
Original (including Protocol).
21-02-2002
02-07-2003
67
Agreement between the Government of the Republic of Singapore and the Government of the Independent State of Papua New to prevent double taxation and to prevent tax evasion of income taxes.
Papua New Guinea.
Original (including Protocol).
19-10-1991
20-11-1992
68
Agreement between the Government of the Republic of Singapore and the Government of the United Arab Emirates to prevent double taxation and to prevent tax evasion in respect of income taxes.
United Arab Emirates.
Original (including Protocol).
01-12-1995
30-08-1996
Second protocol.
31-10-2014
16-03-2016
69
Agreement between the Government of the Republic of Singapore and the Government of the Federal Republic of Nigeria to avoid double taxation and prevent tax evasion in respect of income taxes and capital gains.
Nigeria.
Original (including Protocol).
02-08-2017
01-11-2018
70
Convention between the Government of the Republic of Singapore and the Council of Ministers of the Republic of Albania to prevent double taxation and prevent tax evasion in respect of income taxes.
Albania.
Original (including Protocol).
23-11-2010
19-07-2011
71
Agreement between the Government of the Republic of Singapore and the Government of the Kingdom of Bahrain to prevent double taxation and prevent tax evasion in respect of income taxes.
Bahrain.
Original.
18-02-2004
31-12-2004
Protocol.
14-10-2009
29-09-2012
72
Agreement between the Government of the Republic of Singapore and the Government of His Majesty the Sultan and Yang di-Pertuan of Brunei Darusalam to prevent double taxation and prevent tax evasion of income taxes.
Brunei.
Original.
19-08-2005
14-12-2006
Protocol.
13-11-2009
29-08-2010
73
Convention between the Government of the Republic of Singapore and the Government of the Sultanate of Oman to prevent double taxation and prevent tax evasion in respect of income taxes.
Oman.
Original (including Protocol).
06-10-2003
07-04-2006
74
Agreement between the Government of the Republic of Singapore and the Government of the Republic of Panama to prevent double taxation and prevent tax evasion in respect of income taxes.
Panama.
Original (including Protocol).
18-10-2010
19-12-2011
75
Agreement between the Government of the Republic of Singapore and the Government of the Republic of Tunisia to prevent double taxation and prevent tax evasion in respect of income taxes.
Tunisia.
Original.
27-02-2018
17-12-2019
76
Agreement between the Government of the Republic of Singapore and the Government of the Republic of Kenya to prevent double taxation and prevent tax evasion of income taxes.
Kenya.
Original (including Protocol).
12-06-2018
N. p.
77
Agreement between the Government of the Republic of Singapore and the Government of the Republic of Belarus to prevent double taxation and to prevent tax evasion of income taxes.
Belarus.
Original (including Protocol).
22-03-2013
27-12-2013
78
Agreement between the Government of the Republic of Singapore and the Government of the Kingdom of Cambodia to prevent double taxation and to prevent tax evasion in respect of income taxes.
Cambodia.
Original (including Protocol).
20-05-2016
29-12-2017
79
Agreement between the Government of the Republic of Singapore and the Government of the Republic of Ecuador to prevent double taxation and to prevent tax evasion of income taxes.
Ecuador.
Original (including Protocol).
27-06-2013
18-12-2015
80
Convention between the Republic of Singapore and the Federal Democratic Republic of Ethiopia to prevent double taxation and prevent tax evasion of income taxes.
Ethiopia.
Original (including Protocol).
24-08-2016
08-12-2017
81
Convention between the Republic of Singapore and the Republic of Ghana to prevent double taxation and prevent tax evasion of income taxes.
Ghana.
Original (including Protocol).
31-03-2017
12-04-2019
82
Agreement between the Government of the Republic of Singapore and the Government of the People's Democratic Republic of Laos to prevent double taxation and to prevent tax evasion of income taxes.
Laos.
Original.
21-02-2014
11-11-2016
83
Convention between the Republic of Singapore and the Great Socialist People ' s Libyan Arab Jamahiriya to prevent double taxation and prevent tax evasion in the area of income taxes.
Libya.
Original.
08-04-2009
23-12-2010
84
Agreement between the Government of the Republic of Singapore and the Government of the Union of Myanmar to prevent double taxation and to prevent tax evasion of income taxes.
Myanmar.
Original.
23-02-1999
26-06-2009
85
Agreement between the Government of the Republic of Singapore and the Government of the Republic of Rwanda to prevent double taxation and to prevent tax evasion in respect of income taxes.
Rwanda.
Original (including Protocol).
26-08-2014
15-02-2016
86
Agreement between the Government of the Republic of Singapore and the Government of the Republic of Uzbekistan to prevent double taxation and to prevent tax evasion in respect of income taxes.
Uzbekistan.
Original.
24-07-2008
28-11-2008
Protocol.
14-06-2011
01-11-2011
Article 3. Transparent entities.
Reservation.
Under article 3.5 (a) of the Convention, the Republic of Singapore reserves the right not to apply any of the provisions of article 3 to its Covered Tax Agreements by the Convention.
Article 4. Entities with double residence.
Reservation.
Under article 4.3 (a) of the Convention, the Republic of Singapore reserves the right not to apply any of the provisions of article 4 to its Covered Tax Agreements by the Convention.
Article 5. Application of methods to eliminate double taxation.
Reservation.
Under article 5.8 of the Convention, the Republic of Singapore reserves the right not to apply any of the provisions of article 5 in respect of its Covered Tax Agreements by the Convention.
Article 6. Purpose of the Covered Tax Agreements.
Notification of choice of optional provisions.
Under article 6.6 of the Convention, the Republic of Singapore opts to apply article 6.3.
Notification of the text of the Preamble existing in the conventions included in the list.
Pursuant to article 6.5 of the Convention, the Republic of Singapore considers that the following conventions do not fall within the scope of a reservation under article 6.4 and contain in the Preamble the wording referred to in article 6.2. The text of the relevant paragraph in the Preamble is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
1
Australia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
2
Austria.
‘The Government of the Republic of Singapore and the Government of the Republic of Austria, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,’.
3
Bangladesh.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
4
Barbados.
‘The Government of the Republic of Singapore and the Government of Barbados, wishing to conclude an agreement to prevent double taxation and to prevent tax evasion in respect of income taxes,’.
5
Belgium.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
6
Bulgaria.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
7
Canada.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
8
China.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
9
Cyprus.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
10
Czech Republic.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
11
Denmark.
‘The Government of the Republic of Singapore and the Government of the Kingdom of Denmark, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes, have agreed as follows:’.
12
Egypt.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
13
Estonia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
14
Fiji.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
15
Finland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
16
France.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
17
Georgia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
18
Germany.
'Wishing to conclude a convention to prevent double taxation on income and property taxes, to promote their mutual economic relations'.
19
Guernsey.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
20
Hungary.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
21
India.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
22
Indonesia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
23
Ireland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
24
Isle of Man.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
25
Israel.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
26
Italy.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
27
Japan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
28
Jersey.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
29
Kazakhstan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
30
Latvia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
31
Liechtenstein.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
32
Lithuania.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
33
Luxembourg.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
34
Malaysia.
"Desirous of concluding a convention to prevent double taxation and prevent tax evasion in the area of income taxes, they have agreed on the following:'.
35
Malta.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
36
Mauritius.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
37
Mexico.
‘The Government of the Republic of Singapore and the Government of the United Mexican States, wishing to conclude an Agreement to prevent double taxation and to prevent tax evasion in the area of income taxes, hereinafter referred to as the ‘Convention’, have agreed as follows:’;
Note: The amended preamble shall read as follows: ‘The Government of the Republic of Singapore and the Government of the United Mexican States, wishing to eliminate double taxation in relation to taxes covered by this Convention (hereinafter referred to as the ‘Convention’), without generating possibilities for non-taxation or reduced taxation through tax evasion or avoidance (including the practice of seeking the most favourable agreement aimed at obtaining the benefits provided for in this Convention for the indirect benefit of residents of third States), wishing to further develop their economic relations and improve their cooperation in tax matters, agreed as follows:’.
38
Mongolia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
39
Morocco.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
40
The Netherlands.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
41
New Zealand.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
42
Norway.
‘The Government of the Republic of Singapore and the Government of the Kingdom of Norway, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes, have agreed as follows:’.
43
Pakistan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
44
Philippines.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
45
Poland.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
46
Portugal.
‘The Republic of Singapore and the Portuguese Republic, wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes, have agreed as follows:’.
47
Qatar.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
48
Romania.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
49
Russian Federation.
‘The Government of the Republic of Singapore and the Government of the Russian Federation, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, and with a view to promoting economic cooperation between the two countries,’;
50
San Marino.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
51
Saudi Arabia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
52
Slovak Republic.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
53
Slovenia.
‘The Republic of Singapore and the Republic of Slovenia, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’.
54
South Africa.
‘The Government of the Republic of Singapore and the Government of the Republic of South Africa, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,’.
55
Spain.
‘The Republic of Singapore and the Kingdom of Spain, wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, have agreed as follows:’.
56
Sri Lanka.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
57
Sweden.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
58
Switzerland.
'Wishing to conclude a convention to prevent double taxation of income taxes'.
59
Thailand.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
60
Turkey.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
61
Ukraine.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
62
United Kingdom.
'Wishing to conclude a new convention to prevent double taxation and to prevent tax evasion in the area of income taxes and capital gains;'.
63
Uruguay.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
64
Vietnam.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
65
Seychelles.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
66
Kuwait.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes;'.
67
Papua New Guinea.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
68
United Arab Emirates.
‘The Government of the Republic of Singapore and the Government of the United Arab Emirates, wishing to conclude a convention to prevent double taxation and to prevent tax evasion of income taxes, have agreed as follows:’.
69
Nigeria.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains,'.
70
Albania.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
71
Bahrain.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
72
Brunei.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes'.
73
Oman.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
74
Panama.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
75
Tunisia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
76
Kenya.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
77
Belarus.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
78
Cambodia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
79
Ecuador.
'Wishing to conclude an agreement to avoid double taxation and prevent tax evasion in the area of income taxes,'.
80
Ethiopia.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
81
Ghana.
‘desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,’.
82
Laos.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
83
Libya.
"Wishing to promote and develop economic relations and cooperation between the two countries, they have decided to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes".
84
Myanmar.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
85
Rwanda.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, in order to promote and strengthen economic relations and achieve greater cooperation in tax matters between the two countries'.
86
Uzbekistan.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,'.
Notification of conventions included in the list that do not contain the text of the Preamble agreed upon in the Convention.
Pursuant to article 6.6 of the Convention, the Republic of Singapore considers that the following conventions do not contain in their Preamble reference to its desire to develop its economic relations or to strengthen cooperation in tax matters.
Number of the agreement listed
Other Contracting Jurisdiction
1
Australia.
2
Austria.
3
Bangladesh.
4
Barbados.
5
Belgium.
6
Bulgaria.
7
Canada.
8
China.
9
Cyprus.
10
Czech Republic.
11
Denmark.
12
Egypt.
13
Estonia.
14
Fiji.
15
Finland.
16
France.
17
Georgia.
18
Germany.
19
Guernsey.
20
Hungary.
21
India.
22
Indonesia.
23
Ireland.
24
Isle of Man.
25
Israel.
26
Italy.
27
Japan.
28
Jersey.
29
Kazakhstan.
30
Latvia.
31
Liechtenstein.
32
Lithuania.
33
Luxembourg.
34
Malaysia.
35
Malta.
36
Mauritius.
37
Mexico.
38
Mongolia.
39
Morocco.
40
The Netherlands.
41
New Zealand.
42
Norway.
43
Pakistan.
44
Philippines.
45
Poland.
46
Portugal.
47
Qatar.
48
Romania.
49
Russian Federation.
50
San Marino.
51
Saudi Arabia.
52
Slovak Republic.
53
Slovenia.
54
South Africa.
55
Spain.
56
Sri Lanka.
57
Sweden.
58
Switzerland.
59
Thailand.
60
Turkey.
61
Ukraine.
62
United Kingdom.
63
Uruguay.
64
Vietnam.
65
Seychelles.
66
Kuwait.
67
Papua New Guinea.
68
United Arab Emirates.
69
Nigeria.
70
Albania.
71
Bahrain.
72
Brunei.
73
Oman.
74
Panama.
75
Tunisia.
76
Kenya.
77
Belarus.
78
Cambodia.
79
Ecuador.
80
Ethiopia.
81
Ghana.
82
Laos.
83
Libya.
84
Myanmar.
85
Rwanda.
86
Uzbekistan.
Article 7. Measures to prevent the abuse of conventions.
Notification of choice of optional provisions.
Under article 7.17 (b) of the Convention, the Republic of Singapore chooses to apply article 7.4.
Notification of existing provisions in the conventions included in the list.
Pursuant to article 7.17 (a) of the Convention, the Republic of Singapore considers that the following conventions are not subject to the reservation provided for in article 7.15 (b) and contain any of the provisions described in article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
8
China.
Articles 10.6, 11.8 and 12.7.
10
Czech Republic.
Article 11.b of the Protocol.
13
Estonia.
Article 22.3.
15
Finland.
Article 22.3.
16
France.
Article 28
29
Kazakhstan.
Articles 11.8 and 12.7.
30
Latvia.
Article 22.3.
32
Lithuania.
Article 22.3.
37
Mexico.
Articles 11.8 and 12.7.
41
New Zealand.
Articles 10.6 and 12.7.
45
Poland.
Articles 10.8, 11.8 and 12.7.
48
Romania.
Articles 11.10 and 12.7.
49
Russian Federation.
Articles 10.9, 11.6, 12.7 and 22.
54
South Africa.
Articles 10.8, 11.10 and 12.7.
55
Spain.
Subparagraph 1(d) of the Protocol.
61
Ukraine.
Articles 11.8 and 12.7.
62
United Kingdom.
Articles 10.7, 10.8, 11.9, 11.10, 12.8 and 12.9.
72
Brunei.
Article 11.8.
73
Oman.
Articles 10.8, 11.9 and 12.7.
79
Ecuador.
Article 27(4) and 27(5).
Article 8. Transactions with dividends.
Reservation.
Under article 8.3 (a) of the Convention, the Republic of Singapore reserves the right not to apply any of the provisions of article 8 to its Covered Tax Agreements by the Convention.
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Reservation.
Under article 9.6 (a) of the Convention, the Republic of Singapore reserves the right not to apply article 9.1 to its Covered Tax Agreements by the Convention.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservation.
Under article 10.5 (a) of the Convention, the Republic of Singapore reserves the right not to apply any of the provisions of article 10 to its Covered Tax Agreements by the Convention.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Under article 11(3)(a) of the Convention, the Republic of Singapore reserves the right not to apply any of the provisions of article 11 to its Covered Tax Agreements by the Convention.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Reservation.
Under article 12.4 of the Convention, the Republic of Singapore reserves the right not to apply any of the provisions of article 12 to its Covered Tax Agreements by the Convention.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Reservation.
Under article 13.6 (c) of the Convention, the Republic of Singapore reserves the right not to apply article 13.4 to its Covered Tax Agreements by the Convention.
Notification of choice of optional provisions.
In accordance with Article 13.7 of the Convention, the Republic of Singapore chooses to apply Option B of Article 13.1.
Notification of existing provisions in the conventions included in the list.
Pursuant to article 13.7 of the Convention, the Republic of Singapore considers that the following conventions contain one of the provisions described in article 13.5 (a). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Australia.
Article 4.4.
2
Austria.
Article 5.4.
3
Bangladesh.
Article 5.3.
4
Barbados.
Article 5.4.
5
Belgium.
Article 5.4.
6
Bulgaria.
Article 5.4.
7
Canada.
Article 5.3.
8
China.
Article 5.4.
9
Cyprus.
Article 5.4.
10
Czech Republic.
Article 5.4.
11
Denmark.
Article 5.4.
12
Egypt.
Article 5.4.
13
Estonia.
Article 5.4.
14
Fiji.
Article 5.3.
15
Finland.
Article 5.4.
16
France.
Article 5.4.
17
Georgia.
Article 5.4.
18
Germany.
Article 5.4.
19
Guernsey.
Article 5.4.
20
Hungary.
Article 5.4(a).
21
India.
Article 5.7.
22
Indonesia.
Article 5.3.
23
Ireland.
Article 5.4.
24
Isle of Man.
Article 5.5.
25
Israel.
Article 5.4.
26
Italy.
Article 5.3.
27
Japan.
Article 5.4.
28
Jersey.
Article 5.4.
29
Kazakhstan.
Article 5.4.
30
Latvia.
Article 5.4.
31
Liechtenstein.
Article 5.4.
32
Lithuania.
Article 5.4.
33
Luxembourg.
Article 5.4.
34
Malaysia.
Article 5.3.
35
Malta.
Article 5.4.
36
Mauritius.
Article 5.4.
37
Mexico.
Article 5.4.
38
Mongolia.
Article 5.4.
39
Morocco.
Article 5.4.
40
The Netherlands.
Article 4.3.
41
New Zealand.
Article 5.6.
42
Norway.
Article 5.4.
43
Pakistan.
Article 5.4.
44
Philippines.
Article 5.3.
45
Poland.
Article 5.4.
46
Portugal.
Article 5.4.
47
Qatar.
Article 5.4.
48
Romania.
Article 5.4.
49
Russian Federation.
Article 5.3.
50
San Marino.
Article 5.4.
51
Saudi Arabia.
Article 5.4.
52
Slovak Republic.
Article 5.4.
53
Slovenia.
Article 5.4.
54
South Africa.
Article 5.4.
55
Spain.
Article 5.4.
56
Sri Lanka.
Article 5.4.
57
Sweden.
Article II.1.I(iii).
58
Switzerland.
Article 5.4.
59
Thailand.
Article 5.4.
60
Turkey.
Article 5.3.
61
Ukraine.
Article 5.4.
62
United Kingdom.
Article 5.5.
63
Uruguay.
Article 5.4.
64
Vietnam.
Article 5.4.
65
Seychelles.
Article 5.4.
66
Kuwait.
Article 5.6.
67
Papua New Guinea.
Article 5.3.
68
United Arab Emirates.
Article 5.4.
69
Nigeria.
Article 5.4.
70
Albania.
Article 5.4.
71
Bahrain.
Article 5.4.
72
Brunei.
Article 5.3.
73
Oman.
Article 5.3.
74
Panama.
Article 5.4.
75
Tunisia.
Article 5.4.
76
Kenya.
Article 5.4.
77
Belarus.
Article 5.4.
78
Cambodia.
Article 5.4.
79
Ecuador.
Article 5.4.
80
Ethiopia.
Article 5.4.
81
Ghana.
Article 5.5.
82
Laos.
Article 5.4.
83
Libya.
Article 6.4.
84
Myanmar.
Article 5.4.
85
Rwanda.
Article 5.4.
86
Uzbekistan.
Article 5.4.
Article 14. Fragmentation of contracts.
Reservation.
Under article 14(3)(a) of the Convention, the Republic of Singapore reserves the right not to apply any of the provisions of article 14 to its Covered Tax Agreements by the Convention.
Article 15. Definition of a person closely linked to an undertaking.
Reservation.
Under article 15.2 of the Convention, the Republic of Singapore reserves the right not to apply article 15 to any of its Covered Tax Agreements by the Convention to which the reservations described in articles 12.4, 13.6(a) or 13.6(c) and 14.3(a) apply.
Article 16. Mutual agreement procedure.
Reservation.
Pursuant to article 16.5 (a) of the Convention, the Republic of Singapore reserves the right not to apply the first sentence of article 16.1 to its Covered Tax Agreements on the grounds that its intention is to meet the minimum standard for the improvement of dispute resolution under the OECD/G20 BEPS Package, ensuring that, under each of its Covered Tax Agreements (other than those allowing a person to submit a case to the competent authority of any of the Contracting Jurisdictions), where a person considers that the actions taken by one or both Contracting Jurisdictions involve or may entail for him an imposition not in accordance with the provisions of the Covered Tax Agreement, he may, irrespective of the remedies provided for by the domestic law of those Contracting Jurisdictions, submit his case to the competent authority of the Contracting Jurisdiction of which he is resident or, where the case falls within the scope of a provision of a tax convention covering non-discrimination on grounds of nationality, to the competent authority of the Contracting Jurisdiction of which he is a national; and the competent authority of that Contracting Jurisdiction shall institute a bilateral process of notification or consultation with the competent authority of the other Contracting Jurisdiction in cases where the competent authority to which the request for mutual agreement procedure was submitted does not consider the objection raised by the taxpayer to be justified.
Notification of existing provisions in the conventions included in the list.
Pursuant to article 16.6 (b)(i) of the Convention, the Republic of Singapore considers that the following conventions contain a provision determining that the cases to which the first sentence of article 16.1 applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax agreement covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
7
Canada.
Article 24(1), second sentence.
44
Philippines.
Article 24(1), second sentence.
73
Oman.
Article 24(1), second sentence.
Pursuant to article 16.6 (b)(ii) of the Convention, the Republic of Singapore considers that the following conventions contain a provision that determines that the cases to which the first sentence of article 16.1 applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
2
Austria.
Article 24(1), second sentence.
3
Bangladesh.
Article 26(1), second sentence.
4
Barbados.
Article 24(1), second sentence.
5
Belgium.
Article 24(1), second sentence.
6
Bulgaria.
Article 26(1), second sentence.
8
China.
Article 24(1), second sentence.
9
Cyprus.
Article 24(1), second sentence.
10
Czech Republic.
Article 24(1), second sentence.
11
Denmark.
Article 25(1), second sentence.
12
Egypt.
Article 25(1), second sentence.
13
Estonia.
Article 25(1), second sentence.
14
Fiji.
Article 25(1), second sentence.
15
Finland.
Article 25(1), second sentence.
16
France.
Article 25(1), second sentence.
17
Georgia.
Article 24(1), second sentence.
18
Germany.
Article 26(1), second sentence.
19
Guernsey.
Article 24(1), second sentence.
20
Hungary.
Article 26(1), second sentence.
21
India.
Article 27(1), second sentence.
22
Indonesia.
Article 25(1), second sentence.
23
Ireland.
Article 25(1), second sentence.
24
Isle of Man.
Article 24(1), second sentence.
25
Israel.
Article 24(1), second sentence.
26
Italy.
Article 24(1), second sentence.
27
Japan.
Article 25(1), second sentence.
28
Jersey.
Article 24(1), second sentence.
29
Kazakhstan.
Article 24(1), second sentence.
30
Latvia.
Article 25(1), second sentence.
31
Liechtenstein.
Article 24(1), second sentence.
32
Lithuania.
Article 25(1), second sentence.
33
Luxembourg.
Article 25(1), second sentence.
34
Malaysia.
Article 25(1), second sentence.
35
Malta.
Article 24(1), second sentence.
36
Mauritius.
Article 25(1), second sentence.
38
Mongolia.
Article 25(1), second sentence.
39
Morocco.
Article 25(1), second sentence.
41
New Zealand.
Article 22(1), second sentence.
42
Norway.
Article 26(1), second sentence.
43
Pakistan.
Article 25(1), second sentence.
45
Poland.
Article 24(1), second sentence.
46
Portugal.
Article 26(1), second sentence.
47
Qatar.
Article 25(1), second sentence.
48
Romania.
Article 27(1), second sentence.
49
Russian Federation.
Article 25(1), second sentence.
50
San Marino.
Article 24(1), second sentence.
51
Saudi Arabia.
Article 24(1), second sentence.
52
Slovak Republic.
Article 24(1), second sentence.
53
Slovenia.
Article 25(1), second sentence.
54
South Africa.
Article 23(1), second sentence.
55
Spain.
Article 23(1), second sentence.
56
Sri Lanka.
Article 24(1), second sentence.
58
Switzerland.
Article 25(1), second sentence.
59
Thailand.
Article 24(1), second sentence.
60
Turkey.
Article 25(1), second sentence.
61
Ukraine.
Article 24(1), second sentence.
63
Uruguay.
Article 25(1), second sentence.
64
Vietnam.
Article 26(1), second sentence.
65
Seychelles.
Article 24(1), second sentence.
66
Kuwait.
Article 25(1), second sentence.
67
Papua New Guinea.
Article 26(1), second sentence.
68
United Arab Emirates.
Article 25(1), second sentence.
69
Nigeria.
Article 25(1), second sentence.
70
Albania.
Article 24(1), second sentence.
71
Bahrain.
Article 24(1), second sentence.
72
Brunei.
Article 25(1), second sentence.
74
Panama.
Article 24(1), second sentence.
75
Tunisia.
Article 25(1), second sentence.
76
Kenya.
Article 25(1), second sentence.
77
Belarus.
Article 24(1), second sentence.
78
Cambodia.
Article 25(1), second sentence.
79
Ecuador.
Article 24(1), second sentence.
80
Ethiopia.
Article 24(1), second sentence.
81
Ghana.
Article 26(1), second sentence.
82
Laos.
Article 25(1), second sentence.
83
Libya.
Article 26(1), second sentence.
84
Myanmar.
Article 26(1), second sentence.
85
Rwanda.
Article 24(1), second sentence.
86
Uzbekistan.
Article 24(1), second sentence.
Notification of listed conventions that do not contain certain provisions.
According to article 16.6.c(i) of the Convention, the Republic of Singapore considers that the following convention does not contain any of the provisions described in article 16.4.b(i).
Number of the agreement listed
Other Contracting Jurisdiction
1
Australia.
37
Mexico.
Notification of listed conventions that do not contain certain provisions.
Pursuant to article 16.6(c)(ii) of the Convention, the Republic of Singapore considers that the following conventions do not contain any of the provisions described in article 16.4(b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
1
Australia.
6
Bulgaria.
7
Canada.
9
Cyprus.
12
Egypt.
34
Malaysia.
36
Mauritius.
37
Mexico.
40
The Netherlands.
43
Pakistan.
44
Philippines.
46
Portugal.
57
Sweden.
58
Switzerland.
60
Turkey.
62
United Kingdom.
64
Vietnam.
68
United Arab Emirates.
84
Myanmar.
Pursuant to article 16.6(d)(i) of the Convention, the Republic of Singapore considers that the following conventions do not contain any of the provisions described in article 16.4(c)(i).
Number of the agreement listed
Other Contracting Jurisdiction
1
Australia.
16
France.
64
Vietnam.
Under article 16.6(d)(ii) of the Convention, the Republic of Singapore considers that the following conventions do not contain any of the provisions described in article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
1
Australia.
5
Belgium.
7
Canada.
23
Ireland.
37
Mexico.
41
New Zealand.
64
Vietnam.
73
Oman.
Article 17. Correlative adjustments.
Notification of existing provisions in the conventions included in the list.
Pursuant to article 17.4 of the Convention, the Republic of Singapore considers that the following conventions contain one of the provisions described in article 17.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Australia.
Article 6.3.
2
Austria.
Article 9.2.
4
Barbados.
Article 9.2.
5
Belgium.
Article 9.2.
6
Bulgaria.
Article 9.2.
8
China.
Article 9.2.
9
Cyprus.
Article 9.2.
10
Czech Republic.
Article 9.2.
11
Denmark.
Article 9.2.
13
Estonia.
Article 9.2.
14
Fiji.
Article 9.2.
15
Finland.
Article 9.2.
16
France.
Article 9.2.
17
Georgia.
Article 9.2.
18
Germany.
Article 9.2.
19
Guernsey.
Article 9.2.
21
India.
Article 9.2.
23
Ireland.
Article 9.2.
24
Isle of Man.
Article 9.2.
25
Israel.
Article 9.2.
27
Japan.
Article 9.2.
28
Jersey.
Article 9.2.
29
Kazakhstan.
Article 9.2.
30
Latvia.
Article 9.2.
31
Liechtenstein.
Article 9.2.
32
Lithuania.
Article 9.2.
33
Luxembourg.
Article 9.2.
34
Malaysia.
Article 9.2.
35
Malta.
Article 9.2.
36
Mauritius.
Article 9.2.
39
Morocco.
Article 9.2.
41
New Zealand.
Article 9.2.
42
Philippines.
Article 9.2.
45
Poland.
Article 9.2.
46
Portugal.
Article 9.2.
47
Qatar.
Article 9.2.
48
Romania.
Article 9.2.
49
Russian Federation.
Article 9.2.
50
San Marino.
Article 9.2.
51
Saudi Arabia.
Article 9.2.
52
Slovak Republic.
Article 9.2.
53
Slovenia.
Article 9.2.
54
South Africa.
Article 9.2.
55
Spain.
Article 9.2.
56
Sri Lanka.
Article 9.2.
57
Sweden.
Article VI.2.
58
Switzerland.
Article 9.2.
59
Thailand.
Article 9.2.
60
Turkey.
Article 9.2.
61
Ukraine.
Article 9.2.
62
United Kingdom.
Article 9.2.
63
Uruguay.
Article 9.2.
64
Vietnam.
Article 9.2.
65
Seychelles.
Article 9.2.
66
Kuwait.
Article 9.2.
67
Papua New Guinea.
Article 9.3.
68
United Arab Emirates.
Article IV.1 of the second protocol.
69
Nigeria.
Article 9.2.
70
Albania.
Article 9.2.
71
Bahrain.
Article 9.2.
72
Brunei.
Article 9.2.
73
Oman.
Article 9.2.
74
Panama.
Article 9.2.
75
Tunisia.
Article 9.2.
76
Kenya.
Article 9.2.
82
Laos.
Article 9.2.
84
Myanmar.
Article 9.2.
86
Uzbekistan.
Article 9.2.
Article 18. Option for the implementation of Part VI.
Notification of choice of optional provisions.
In accordance with article 18 of the Convention, the Republic of Singapore chooses to apply Part VI.
Article 19. Binding and binding arbitration.
Reservation.
Under article 19.12 of the Convention, the Republic of Singapore reserves the right to apply the following rules in relation to its Covered Tax Agreements by the Convention, without prejudice to the other provisions of article 19:
(a) An issue not resolved following mutual agreement procedure falling within the scope of arbitration provided for in the Convention may not be the subject of such arbitration where a court or administrative tribunal of any of the Contracting Jurisdictions has previously ruled on that question;
(b) if, at any time after the request for arbitration and before the arbitral commission has issued its decision to the competent authorities of the Contracting Jurisdictions, a court or administrative tribunal of one of the Contracting Jurisdictions decides on the matter, the arbitral proceedings shall be concluded.
Article 23. Type of arbitral proceedings.
Reservation.
In accordance with article 23.3 of the Convention, the Republic of Singapore reserves the right not to apply article 23.1 and 23.2 in relation to its Covered Tax Agreements with parties that have not made the reservation contained in article 23.2.
Notification of choice of optional provisions.
Under article 23.4 of the Convention, the Republic of Singapore opts to apply article 23.5.
Article 24. Agreement on a different resolution.
Notification of choice of optional provisions.
Under article 24.1 of the Convention, the Republic of Singapore chooses to apply article 24.2.
Article 26. Compatibility.
Notification of existing provisions in the conventions included in the list.
Pursuant to article 26.1 of the Convention, the Republic of Singapore considers that the following conventions do not fall within the scope of any reservation made under article 26.4 and contain a provision providing for arbitration for unresolved issues following mutual agreement procedure. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
37
Mexico.
Article 25(5).
Article 28. Reservations.
Reservation concerning the scope of the arbitration.
Pursuant to article 28.2 (a) of the Convention, the Republic of Singapore makes the following reservation with regard to the scope of the cases that are eligible for arbitration under Part VI.
(a) The Republic of Singapore reserves the right to exclude from the scope of application of Part VI (Arbitration) cases involving the application of the general domestic anti-circumvention rules contained in section 33 of the Income Tax Act, in its jurisprudence and legal doctrine. Subsequent rules replacing, modifying or updating such anti-circumvention rules shall also apply. The Republic of Singapore shall notify the Depositary of such subsequent rules.
(b) Where a reservation made by the other Contracting Jurisdiction to a tax convention within the meaning of article 28(2)(a) relates exclusively to its domestic legislation (including legislative provisions, case law, legal doctrine and sanctions), the Republic of Singapore reserves the right to exclude from the scope of Part VI of the Convention cases that would be excluded from that scope of application if the reservation of the other Contracting Jurisdiction had been made in reference to similar provisions of the domestic law of the Republic of Singapore or subsequent ones that would replace, modify or update them. The competent authority of the Republic of Singapore shall institute a consultation process with the competent authority of the other Contracting Jurisdiction to specify in the agreement concluded under article 19.10 any similar provision in the domestic law of the Republic of Singapore.
Article 36. Date of effect of Part VI.
Reservation.
Pursuant to article 36.2 of the Convention, the Republic of Singapore reserves the right to apply Part VI to cases submitted to the competent authority of a Contracting Jurisdiction before the last of the dates on which this Convention enters into force for each of the Contracting Jurisdictions of the Tax Convention covered only to the extent that the competent authorities of both Contracting Jurisdictions agree that it will apply to such specific cases.
Sweden
Reservations and notifications made by the Kingdom of Sweden upon deposit of the instrument of ratification in accordance with articles 28.6 and 29.3 of the Convention
Article 2. Interpretation of the terms.
Notifications
.
Conventions covered by the Multilateral Convention.
In accordance with Article 2.1(a)(ii) of the Convention, the Kingdom of Sweden wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/ Instrument amending
Date of signature
Date of entry into force
1
Agreement between the Government of the Kingdom of Sweden and the Government of the Republic of Albania to prevent double taxation of income and property taxes and to prevent tax evasion.
Albania.
Original.
26-03-1998
09-02-1999
2
Convention between the Kingdom of Sweden and the Argentine Republic to prevent double taxation and prevent tax evasion in the area of income taxes.
Argentina.
Original.
31-05-1995
05-06-1997
(17)
3
Convention between the Government of the Kingdom of Sweden and the Government of the Republic of Armenia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Armenia.
Original.
09-02-2016
29-01-2017
4
Convention between the Government of the Kingdom of Sweden and the Government of the Republic of Azerbaijan to prevent double taxation and to prevent tax evasion in respect of income taxes.
Azerbaijan.
Original.
10-02-2016
22-12-2016
5
Agreement between the Government of the Kingdom of Sweden and the Government of the People's Republic of Bangladesh to prevent double taxation and prevent tax evasion in respect of income taxes.
Bangladesh.
Original.
03-05-1982
19-08-1983
6
Convention between Sweden and Barbados to prevent double taxation and to prevent tax evasion in respect of income taxes.
Barbados.
Original.
01-07-1991
29-12-1991
(18)
Instrument amending (a).
03-11-2011
12-12-2012
7
Convention between the Kingdom of Sweden and the Republic of Belarus to prevent double taxation and prevent tax evasion in the area of income taxes.
Belarus.
Original.
10-03-1994
28-12-1994
8
Convention between the Kingdom of Sweden and the Kingdom of Belgium to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Belgium.
Original.
05-02-1991
24-02-1993
9
Agreement between the Government of the Kingdom of Sweden and the Government of the Republic of Bolivia to prevent double taxation and the prevention of tax evasion in relation to income taxes.
Bolivia.
Original.
14-01-1994
04-10-1995
10
Agreement between the Government of the Kingdom of Sweden and the Government of the Republic of Botswana to prevent double taxation and prevent tax evasion in respect of income taxes.
Botswana.
Original.
19-10-1992
23-12-1992
Instrument amending (a).
20-02-2013
14-05-2015
11
Convention between the Kingdom of Sweden and the People's Republic of Bulgaria to prevent double taxation on income and property taxes.
Bulgaria.
Original.
21-06-1988
28-12-1988
12
Convention between Sweden and Canada to prevent double taxation and prevent tax evasion in the area of income taxes.
Canada.
Original.
27-08-1996
23-12-1997
13
Agreement between the Kingdom of Sweden and the Republic of Chile to prevent double taxation and to prevent tax evasion in relation to income and property taxes.
Chile.
Original.
04-06-2004
30-12-2005
14
Agreement between the Government of the Kingdom of Sweden and the Government of the People's Republic of China to prevent double taxation and to prevent tax evasion in respect of income taxes.
China.
Original.
16-05-1986
03-01-1987
Instrument amending (a).
18-11-1999
10-06-2000
(19)
15
Agreement between the Government of the Kingdom of Sweden and the Government of the Republic of Cyprus to prevent double taxation of income taxes.
Cyprus.
Original.
25-10-1988
13-11-1989
16
Convention between the Kingdom of Sweden and the Socialist Republic of Czechoslovakia to prevent double taxation of income and property taxes.
Socialist Republic of Czechoslovakia (Czech Republic).
Original.
16-02-1979
08-10-1980
17
Convention between the Government of the Kingdom of Sweden and the Government of the Arab Republic of Egypt to prevent double taxation and prevent tax evasion in the area of income taxes.
Egypt.
Original.
26-121994
(20)
16-03-1996
(21)
18
Convention between the Kingdom of Sweden and the Republic of Estonia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Estonia.
Original.
05-04-1993
30-12-1993
(22)
19
Convention between the Kingdom of Sweden and the Republic of the Gambia to prevent double taxation and prevent tax evasion in respect of income taxes.
Gambia.
Original.
08-12-1993
30-11-1994
20
Agreement between the Government of Sweden and the Government of Georgia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Georgia.
Original.
06-11-2013
26-07-2014
21
Agreement between the Government of the Kingdom of Sweden and the Government of the Kingdom of Greece to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Greece.
Original.
06-10-1961
20-08-1963
22
Convention between the Government of the Kingdom of Sweden and the Government of the People's Republic of Hungary to prevent double taxation on income and property taxes.
Hungary.
Original.
12-10-1981
15-08-1982
23
Convention between the Government of the Kingdom of Sweden and the Government of the Republic of India to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
India.
Original.
24-06-1997
25-12-1997
Instrument amending (a).
07-02-2013
16-08-2013
24
Convention between the Kingdom of Sweden and the Republic of Indonesia to prevent double taxation and to prevent tax evasion in respect of income taxes.
Indonesia.
Original.
28-02-1989
27-09-1989
25
Convention between Sweden and Ireland to prevent double taxation and to prevent tax evasion in respect of income taxes and capital gains.
Ireland.
Original.
08-10-1986
05-04-1988
Instrument amending (a).
01-07-1993
20-01-1994
26
Convention between Sweden and Israel to prevent double taxation of income and property taxes.
Israel.
Original.
22-12-1959
03-06-1960
27
Convention between Sweden and Italy to prevent double taxation of income and property taxes and to prevent tax evasion.
Italy.
Original.
06-03-1980
05-07-1983
28
Agreement between the Government of Sweden and the Government of Jamaica to prevent double taxation and prevent tax evasion in the area of income taxes.
Jamaica.
Original.
13-03-1985
07-04-1986
Instrument amending (a).
04-12-2012
18-10-2013
29
Agreement between Sweden and Japan to prevent double taxation and prevent tax evasion in the area of income taxes.
Japan.
Original.
21-01-1983
18-09-1983
Instrument amending (a).
19-02-1999
25-12-1999
Instrument amending (b).
05-12-2013
12-10-2014
30
Agreement between the Government of the Kingdom of Sweden and the Government of the Republic of Kazakhstan to prevent double taxation and prevent tax evasion in respect of income taxes.
Kazakhstan.
Original.
19-03-1997
02-10-1998
31
Agreement between the Government of the Kingdom of Sweden and the Government of the Republic of Kenya to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Kenya.
Original.
28-06-1973
28-12-1973
32
Convention between the Kingdom of Sweden and the Republic of Korea to prevent double taxation and prevent tax evasion in respect of income taxes.
Korea.
Original.
27-05-1981
09-09-1982
33
Convention between the Kingdom of Sweden and the Republic of Latvia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Latvia.
Original.
05-04-1993
30-12-1993
34
Convention between the Kingdom of Sweden and the Republic of Lithuania to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Lithuania.
Original.
27-09-1993
30-12-1993
35
Convention between the Kingdom of Sweden and the Grand Duchy of Luxembourg to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Luxembourg.
Original.
14-10-1996
15-03-1998
Instrument amending (a).
07-09-2010
11-09-2011
36
Convention between the Kingdom of Sweden and the Republic of Macedonia on the avoidance of double taxation on income and property taxes.
Macedonia.
Original.
17-02-1998
18-05-1998
37
Agreement between the Government of the Kingdom of Sweden and the Government of Malaysia to prevent double taxation and to prevent tax evasion in respect of income taxes.
Malaysia.
Original.
12-03-2002
29-01-2005
(23)
38
Convention between Sweden and Malta to prevent double taxation and prevent tax evasion in the area of income taxes.
Malta.
Original.
09-10-1995
09-02-1996
(24)
39
Convention between the Kingdom of Sweden and the Republic of Mauritius to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Mauritius.
Original.
01-12-2011
07-12-2012
40
Agreement between the Kingdom of Sweden and the United Mexican States to prevent double taxation and to prevent tax evasion in the area of income taxes.
Mexico.
Original.
21-09-1992
18-12-1992
41
Agreement between the Government of the Kingdom of Sweden and the Government of the Republic of Namibia to prevent double taxation and to prevent tax evasion in respect of income taxes.
Namibia.
Original.
16-07-1993
26-06-1995
42
Convention between the Kingdom of Sweden and the Kingdom of the Netherlands to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
The Netherlands.
Original.
18-06-1991
12-08-1992
43
Agreement between the Government of Sweden and the Government of New Zealand to prevent double taxation and prevent tax evasion in the area of income taxes.
New Zealand.
Original.
21-02-1979
14-11-1980
44
Convention between the Kingdom of Sweden and the Federal Republic of Nigeria to prevent double taxation and prevent tax evasion in respect of income taxes and capital gains.
Nigeria.
Original.
18-11-2004
07-12-2014
(25)
45
Convention between the Kingdom of Sweden and the Islamic Republic of Pakistan to prevent double taxation and prevent tax evasion of income taxes.
Pakistan.
Original.
22-12-1985
30-06-1986
46
Convention between the Kingdom of Sweden and the Republic of the Philippines to prevent double taxation and prevent tax evasion in respect of income taxes.
Philippines.
Original.
24-06-1998
01-11-2003
47
Convention between the Government of the Kingdom of Sweden and the Government of the Republic of Poland to prevent double taxation and prevent tax evasion in the area of income taxes.
Poland.
Original.
19-11-2004
15-10-2005
48
Convention between the Kingdom of Sweden and the Socialist Republic of Romania on the avoidance of double taxation on income and property taxes.
Romania.
Original.
22-12-1976
08-12-1978
49
Agreement between the Government of the Kingdom of Sweden and the Government of the Kingdom of Saudi Arabia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Saudi Arabia.
Original.
19-10-2015
31-08-2016
(26)
50
Convention between the Kingdom of Sweden and the Socialist Republic of Czechoslovakia to prevent double taxation of income and property taxes.
Socialist Republic of Czechoslovakia (Slovak Republic).
Original.
16-02-1979
08-10-1980
51
Convention between the Kingdom of Sweden and the Republic of South Africa to prevent double taxation and prevent tax evasion in respect of income taxes.
South Africa.
Original.
24-05-1995
25-12-1995
Instrument amending (a).
07-07-2010
18-03-2012
52
Agreement between the Government of the Kingdom of Sweden and the Government of the Democratic Socialist Republic of Sri Lanka to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Sri Lanka.
Original.
23-02-1983
30-07-1984
53
Convention between Sweden and Tanzania on the avoidance of double taxation on income and property taxes.
Tanzania.
Original.
02-05-1976
31-12-1976
54
Convention between Sweden and Thailand to prevent double taxation and prevent tax evasion in the area of income taxes.
Thailand.
Original.
19-10-1988
26-09-1989
55
Agreement between the Kingdom of Sweden and the Republic of Trinidad and Tobago to prevent double taxation and prevent tax evasion in the area of income taxes and to promote trade and investment.
Trinidad and Tobago.
Original.
17-02-1984
12-12-1984
56
Agreement between the Government of Sweden and the Government of Tunisia to prevent double taxation of income and property taxes.
Tunisia.
Original.
07-05-1981
19-04-1983
57
Convention between the Kingdom of Sweden and the Republic of Turkey to prevent double taxation of income taxes.
Turkey.
Original.
21-01-1988
18-11-1990
58
Convention between Sweden and Ukraine to prevent double taxation and prevent tax evasion in the area of income taxes.
Ukraine.
Original.
15-08-1995
04-06-1996
59
Convention between the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland to prevent double taxation and prevent tax evasion of income and capital gains.
United Kingdom.
Original.
26-03-2015
20-12-2015
60
Agreement between the Government of Sweden and the Government of the United States of America to prevent double taxation and prevent tax evasion of income taxes.
America.
Original.
01-09-1994
26-10-1995
Instrument amending (a).
30-09-2005
31-08-2006
61
Convention between the Kingdom of Sweden and the Republic of Venezuela with the aim of avoiding double taxation of income tax and preventing avoidance and evasion and tax fraud.
Venezuela.
Original.
08-09-1993
03-12-1998
62
Agreement between the Government of the Kingdom of Sweden and the Government of the Socialist Republic of Vietnam to prevent double taxation and prevent tax evasion in respect of income taxes.
Vietnam.
Original.
24-03-1994
09-08-1994
63
Agreement between the Government of the Kingdom of Sweden and the Government of the Republic of Zambia to prevent double taxation and to prevent tax evasion in respect of income taxes.
Zambia.
Original.
18-03-1974
07-11-1975
64
Agreement between the Kingdom of Sweden and the Republic of Zimbabwe to prevent double taxation and to prevent tax evasion of income and capital gains.
Zimbabwe.
Original.
10-03-1989
05-12-1990
(17)
Sweden understands that Argentina considers that the treaty entered into force on 10-05-1997.
(18)
Sweden understands that Barbados considers that the treaty entered into force on 01-12-1991.
(19)
Sweden understands that China considers that the treaty entered into force on 11-06-2000.
(20)
Sweden understands that Egypt considers that the treaty was signed on 25-12-1994.
(21)
Sweden understands that Egypt considers that the treaty entered into force on 15-02-1996.
(22)
Sweden understands that Estonia considers that the treaty entered into force on 31-12-1993.
(23)
Sweden understands that Malaysia considers that the treaty entered into force on 28-01-2005.
(24)
Sweden understands that Malta considers that the treaty entered into force on 03-02-1996.
(25)
Sweden understands that Nigeria considers that the treaty has not yet entered into force.
(26)
Sweden understands that Saudi Arabia considers that the treaty entered into force on 31-08-2015.
Article 3. Transparent entities.
Reservation.
Under article 3.5 (a) of the Convention, the Kingdom of Sweden reserves the right not to apply any of the provisions of article 3 to its Covered Tax Agreements by the Convention.
Article 4. Entities with double residence.
Reservation.
Under article 4.3(a) of the Convention, the Kingdom of Sweden reserves the right not to apply any of the provisions of article 4 to its Covered Tax Agreements by the Convention.
Article 5. Application of methods to eliminate double taxation.
Reservation.
Under article 5.8 of the Convention, the Kingdom of Sweden reserves the right not to apply any of the provisions of article 5 in respect of its Covered Tax Agreements by the Convention.
Article 6. Purpose of the Covered Tax Agreements.
Notification of the text of the Preamble existing in the conventions included in the list.
Pursuant to Article 6.5 of the Convention, the Kingdom of Sweden considers that the following conventions do not fall within the scope of a reservation made under Article 6.4 and contain in the Preamble the wording referred to in Article 6.2. The text of the relevant paragraph of the Preamble is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
11
Bulgaria.
‘The Kingdom of Sweden and the People's Republic of Bulgaria, driven by the desire to broaden and deepen in mutual interest economic relations and cooperation between the two countries and in order to avoid double taxation on income and property taxes, have agreed as follows:’.
22
Hungary.
'Wishing to avoid double taxation on income and property taxes'.
Article 7. Measures to prevent the abuse of conventions.
Notification of existing provisions in the listed conventions.
Under article 7.17 (a) of the Convention, the Kingdom of Sweden considers that the following conventions are not subject to the reservation described in article 7.15 (b) and contain any of the provisions described in article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
2
Argentina.
Articles 11.8 and 12.7.
13
Chile.
Articles 10.6, 11.7 and 12.7 and Protocol (Articles 10, 11 and 12).
25
Ireland.
Articles 11.7, 12.6 and 13.6.
29
Japan.
Article 21C
30
Kazakhstan.
Articles 27(2) and 27(3)
40
Mexico.
Articles 11.9 and 12.7 and Protocol (to Articles 11 and 12, second paragraph).
44
Nigeria.
Articles 10.6, 11.8 and 12.7 and Protocol (Articles 10, 11 and 12, first subparagraph).
58
Ukraine.
Article 12.7.
59
United Kingdom.
Articles 10.6, 11.5, 12.5 and 20.5.
Article 8. Transactions with dividends.
Reservation.
Under article 8.3 (a) of the Convention, the Kingdom of Sweden reserves the right not to apply any of the provisions of article 8 to its Covered Tax Agreements by the Convention.
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Reservation.
Under article 9.6 (a) of the Convention, the Kingdom of Sweden reserves the right not to apply article 9.1 to its Covered Tax Agreements by the Convention.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservation.
Under article 10.5 (a) of the Convention, the Kingdom of Sweden reserves the right not to apply any of the provisions of article 10 to its Covered Tax Agreements by the Convention.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Under article 11(3)(a) of the Convention, the Kingdom of Sweden reserves the right not to apply any of the provisions of article 11 to its Covered Tax Agreements by the Convention.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Reservation.
Under article 12.4 of the Convention, the Kingdom of Sweden reserves the right not to apply any of the provisions of article 12 to its Covered Tax Agreements by the Convention.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Reservation.
Under article 13.6 (a) of the Convention, the Kingdom of Sweden reserves the right not to apply any of the provisions of article 13 to its Covered Tax Agreements by the Convention.
Article 14. Fragmentation of contracts.
Reservation.
Under article 14(3)(a) of the Convention, the Kingdom of Sweden reserves the right not to apply any of the provisions of article 14 to its Covered Tax Agreements by the Convention.
Article 15. Definition of a person closely linked to an undertaking.
Reservation.
Under article 15.2 of the Convention, the Kingdom of Sweden reserves the right not to apply any of its Covered Tax Agreements by the Convention to which the reservations described in articles 12.4, 13.6 (a) or 13.6 (c) and 14.3.a apply.
Article 16. Mutual agreement procedure.
Notification of existing provisions in the listed conventions.
Pursuant to article 16.6 (a) of the Convention, the Kingdom of Sweden considers that the following conventions contain one of the provisions described in article 16.4 (a)(i). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 25(1), first sentence.
2
Argentina.
Article 24(1), first sentence.
3
Armenia.
Article 24(1), first sentence.
4
Azerbaijan.
Article 24(1), first sentence.
5
Bangladesh.
Article 25(1), first sentence.
6
Barbados.
Article 26(1), first sentence.
7
Belarus.
Article 24(1), first sentence.
8
Belgium.
Article 25(1), first sentence.
9
Bolivia.
Article 24(1), first sentence.
10
Botswana.
Article 25(1), first sentence.
11
Bulgaria.
Article 23(1), first sentence.
12
Canada.
Article 24.1.
13
Chile.
Article 25.1.
14
China.
Article 25(1), first sentence.
15
Cyprus.
Article 23(1), first sentence.
16
Czech Republic.
Article 25.1.
17
Egypt.
Article 25(1), first sentence.
18
Estonia.
Article 25(1), first sentence.
19
Gambia.
Article 25(1), first sentence.
20
Georgia.
Article 24(1), first sentence.
22
Hungary.
Article 25(1), first sentence.
23
India.
Article 26(1), first sentence.
24
Indonesia.
Article 25(1), first sentence.
25
Ireland.
Article 27(1), first sentence.
27
Italy.
Article 26(1), first sentence.
28
Jamaica.
Article 25(1), first sentence.
29
Japan.
Article 24(1), first sentence.
30
Kazakhstan.
Article 24(1), first sentence.
32
Korea.
Article 24(1), first sentence.
33
Latvia.
Article 25(1), first sentence.
34
Lithuania.
Article 26(1), first sentence.
35
Luxembourg.
Article 25(1), first sentence.
36
Macedonia.
Article 25(1), first sentence.
37
Malaysia.
Article 25(1), first sentence.
38
Malta.
Article 24(1), first sentence.
39
Mauritius.
Article 24(1), first sentence.
40
Mexico.
Article 24(1), first sentence.
41
Namibia.
Article 25(1), first sentence.
42
The Netherlands.
Article 27(1), first sentence.
43
New Zealand.
Article 25(1), first sentence.
44
Nigeria.
Article 24(1), first sentence.
45
Pakistan.
Article 25(1), first sentence.
46
Philippines.
Article 24(1), first sentence.
47
Poland.
Article 24(1), first sentence.
48
Romania.
Article 27(1), first sentence.
49
Saudi Arabia.
Article 25(1), first sentence.
50
Slovak Republic.
Article 25.1.
51
South Africa.
Article 24(1), first sentence.
52
Sri Lanka.
Article 25(1), first sentence.
53
Tanzania.
Article 26(1), first sentence.
54
Thailand.
Article 25(1), first sentence.
55
Trinidad and Tobago.
Article 25(1), first sentence.
56
Tunisia.
Article 23.1.
57
Turkey.
Article 25.1.
58
Ukraine.
Article 24(1), first sentence.
59
United Kingdom.
Article 23(1), first sentence.
60
America.
Article 25.1.
61
Venezuela.
Article 25(1), first sentence.
62
Vietnam.
Article 25(1), first sentence.
63
Zambia.
Article XXIV.1.
64
Zimbabwe.
Article 25(1), first sentence.
Pursuant to Article 16.6.b(i) of the Convention, the Kingdom of Sweden considers that the following convention contains a provision determining that the cases to which the first sentence of Article 16.1 applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and the paragraph of the provision is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
61
Venezuela.
Article 25(1), second sentence.
Pursuant to Article 16.6.b(ii) of the Convention, the Kingdom of Sweden considers that the following conventions contain a provision determining that the cases to which the first sentence of Article 16.1 applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 25(1), second sentence.
2
Argentina.
Article 24(1), second sentence.
3
Armenia.
Article 24(1), second sentence.
4
Azerbaijan.
Article 24(1), second sentence.
5
Bangladesh.
Article 25(1), second sentence.
6
Barbados.
Article 26(1), second sentence.
7
Belarus.
Article 24(1), second sentence.
8
Belgium.
Article 25(1), second sentence.
9
Bolivia.
Article 24(1), second sentence.
10
Botswana.
Article 25(1), second sentence.
11
Bulgaria.
Article 23(1), second sentence.
14
China.
Article 25(1), second sentence.
15
Cyprus.
Article 23(1), second sentence.
17
Egypt.
Article 25(1), second sentence.
18
Estonia.
Article 25(1), second sentence.
19
Gambia.
Article 25(1), second sentence.
20
Georgia.
Article 24(1), second sentence.
22
Hungary.
Article 25(1), second sentence.
23
India.
Article 26(1), second sentence.
24
Indonesia.
Article 25(1), second sentence.
25
Ireland.
Article 27(1), second sentence.
27
Italy.
Article 26(1), second sentence.
28
Jamaica.
Article 25(1), second sentence.
29
Japan.
Article 24(1), second sentence.
30
Kazakhstan.
Article 24(1), second sentence.
32
Korea.
Article 24(1), second sentence.
33
Latvia.
Article 25(1), second sentence.
34
Lithuania.
Article 26(1), second sentence.
35
Luxembourg.
Article 25(1), second sentence.
36
Macedonia.
Article 25(1), second sentence.
37
Malaysia.
Article 25(1), second sentence.
38
Malta.
Article 24(1), second sentence.
39
Mauritius.
Article 24(1), second sentence.
41
Namibia.
Article 25(1), second sentence.
42
The Netherlands.
Article 27(1), second sentence.
44
Nigeria.
Article 24(1), second sentence.
45
Pakistan.
Article 25(1), second sentence.
46
Philippines.
Article 24(1), second sentence.
47
Poland.
Article 24(1), second sentence.
48
Romania.
Article 27(1), second sentence.
49
Saudi Arabia.
Article 25(1), second sentence.
51
South Africa.
Article 24(1), second sentence.
52
Sri Lanka.
Article 25(1), second sentence.
53
Tanzania.
Article 26(1), second sentence.
54
Thailand.
Article 25(1), second sentence.
55
Trinidad and Tobago.
Article 25(1), second sentence.
58
Ukraine.
Article 24(1), second sentence.
59
United Kingdom.
Article 23(1), second sentence.
62
Vietnam.
Article 25(1), second sentence.
64
Zimbabwe.
Article 25(1), second sentence.
Notification of listed conventions that do not contain certain provisions.
Pursuant to Article 16.6.c(i) of the Convention, the Kingdom of Sweden considers that the following conventions do not contain any of the provisions described in Article 16.4(b)(i).
Number of the agreement listed
Other Contracting Jurisdiction
21
Greece.
26
Israel.
31
Kenya.
43
New Zealand.
Pursuant to Article 16.6.c(ii) of the Convention, the Kingdom of Sweden considers that the following conventions do not contain any of the provisions described in Article 16.4(b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
8
Belgium.
12
Canada.
13
Chile.
16
Czech Republic.
21
Greece.
25
Ireland.
26
Israel.
28
Jamaica.
31
Kenya.
40
Mexico.
43
New Zealand.
50
Slovak Republic.
54
Thailand.
56
Tunisia.
57
Turkey.
61
Venezuela.
63
Zambia.
Pursuant to Article 16.6(d)(i) of the Convention, the Kingdom of Sweden considers that the following conventions do not contain any of the provisions described in Article 16.4(c)(i).
Number of the agreement listed
Other Contracting Jurisdiction
26
Israel.
31
Kenya.
43
New Zealand.
62
Vietnam.
Pursuant to Article 16.6(d)(ii) of the Convention, the Kingdom of Sweden considers that the following conventions do not contain any of the provisions described in Article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
8
Belgium.
13
Chile.
21
Greece.
26
Israel.
40
Mexico.
43
New Zealand.
61
Venezuela.
Article 17. Correlative adjustments.
Reservation.
Under article 17(3)(a) of the Convention, the Kingdom of Sweden reserves the right not to apply any of the provisions of article 17 to any of its tax treaties which already contain any of the provisions described in article 17.2. The following conventions contain provisions within the scope of this reservation.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
Albania.
Article 9.2.
3
Armenia.
Article 9.2.
4
Azerbaijan.
Article 9.2.
5
Bangladesh.
Article 10.2.
6
Barbados.
Article 9.2.
7
Belarus.
Article 9.2.
9
Bolivia.
Article 9.2.
10
Botswana.
Article 9.2.
13
Chile.
Article 9.2.
14
China.
Article 9.2.
15
Cyprus.
Article 9.2.
17
Egypt.
Article 9.2.
18
Estonia.
Article 9.2.
19
Gambia.
Article 9.2.
20
Georgia.
Article 9.2.
22
Hungary.
Article 9.2.
24
Indonesia.
Article 9.2.
25
Ireland.
Article 10.2.
29
Japan.
Article 9.2.
30
Kazakhstan.
Article 9.2.
33
Latvia.
Article 9.2.
34
Lithuania.
Article 9.2.
35
Luxembourg.
Article 9.2.
36
Macedonia.
Article 9.2.
37
Malaysia.
Article 9.2.
38
Malta.
Article 9.2.
39
Mauritius.
Article 9.2.
41
Namibia.
Article 9.2.
42
The Netherlands.
Article 9.2.
44
Nigeria.
Article 9.2.
45
Pakistan.
Article 9.2.
46
Philippines.
Article 9.2.
47
Poland.
Article 9.2.
49
Saudi Arabia.
Article 9.2.
51
South Africa.
Article 9.2.
52
Sri Lanka.
Article 9.2.
55
Trinidad and Tobago.
Article 9.2.
56
Tunisia.
Article 9.2.
57
Turkey.
Article 9.2.
58
Ukraine.
Article 9.2.
59
United Kingdom.
Article 9.2.
60
America.
Article 9.2.
61
Venezuela.
Article 9.2.
64
Zimbabwe.
Article 9.2.
Article 18. Option for the implementation of Part VI.
Notification of choice of optional provisions.
In accordance with article 18 of the Convention, the Kingdom of Sweden chooses to apply Part VI.
Article 19. Binding and binding arbitration.
Reservation.
Under article 19.11 of the Convention, for the purposes of applying article 19 to its Covered Tax Agreements by the Convention, the Kingdom of Sweden reserves the right to replace the two-year period set out in article 19.1.b by one of three years.
Article 23. Type of arbitral proceedings.
Reservation.
In accordance with Article 23.2 of the Convention, for the purposes of applying Article 23 to its Covered Tax Agreements by the Convention, the Kingdom of Sweden reserves the right not to apply Article 23.1.
Article 24. Agreement on a different resolution.
Notification of choice of optional provisions.
Under Article 24.1 of the Convention, the Kingdom of Sweden chooses to apply Article 24.2.
Article 26. Compatibility.
Reservation.
Pursuant to article 26.4 of the Convention, the Kingdom of Sweden reserves the right not to apply Part VI in relation to the following conventions which already provide for the obligation to refer to binding arbitration any unresolved issues arising from mutual agreement procedure. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
3
Armenia.
Articles 24.5 and 24.6.
29
Japan.
Articles 24.5, 24.6 and 24.7.
Notification of existing provisions in the listed conventions.
Pursuant to article 26.1 of the Convention, the Kingdom of Sweden considers that the following tax convention covered by the Convention does not fall within the scope of any reservation made under article 26.4 and contains a provision providing for arbitration for unresolved issues following mutual agreement procedure. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
59
United Kingdom.
Articles 23.5 and 23.6.
Article 28. Reservations.
Reservation concerning the scope of the arbitration.
Pursuant to article 28(2)(a) of the Convention, the Kingdom of Sweden formulates the following reservations with regard to the scope of the cases eligible for arbitration under Part VI.
1. The Kingdom of Sweden reserves the right to exclude from the scope of Part VI cases which the competent authorities of both Contracting Jurisdictions agree are not arbitrable. Such an agreement must be reached before the date on which, in another case, the arbitral proceedings were commenced and the person submitting the case will be notified.
2. The Kingdom of Sweden reserves the right to exclude from the scope of Part VI cases involving persons with dual residence other than a natural person.
3. The Kingdom of Sweden reserves the right to exclude from the scope of Part VI cases involving difficult intangible valuations where the primary adjustment is made (i) for an ongoing fiscal year but relates to income for an already closed fiscal year; or (ii) through the application of national rules providing specifically for adjustments relating to difficult valuation intangibles longer periods than those provided for in the general statute of limitations for the rectification of settlement.
Article 35. Effective date.
Notification of choice of optional provisions.
In accordance with Article 35(3) of the Convention and solely for the purposes of the application of Articles 35(1)(b) and 35(5)(b) by the Kingdom of Sweden, the Kingdom of Sweden elects to replace the reference to ‘tax periods starting from the end of a period’ by a reference to ‘tax periods starting from 1 January of the year beginning from the end of a period’.
Reservation.
Under article 35.7 (a) of the Convention, the Kingdom of Sweden reserves the right to replace:
(i) references in Articles 35.1 and 35.4 to 'the last of the dates on which this Convention enters into force for each of the Contracting Jurisdictions of the Tax Convention covered'; and
(ii) the references in Article 35(5) to ‘the date of communication by the Depositary of the notification of the extension of the list of conventions’;
by ‘30 days after the date of receipt by the Depositary of the last of the notifications submitted by each of the Contracting Jurisdictions making the reservation described in Article 35(7) (“Date of effect”) by reporting that they have completed their internal procedures in order to give effect to the provisions of this Convention in relation to that specific covered tax Convention’;
(iii) references in Article 28.9(a) to ‘from the date of communication by the Depositary of the notification of withdrawal or replacement of the reservation’; and
(iv) the reference in Article 28.9(b) to ‘on the last of the dates on which the Convention enters into force for those Contracting Jurisdictions’;
by ‘30 days after the date of receipt by the Depositary of the last of the notifications sent by each of the Contracting Jurisdictions which formulate the reservation described in Article 35(7) (“Date of effect”), stating that they have completed their internal procedures in order to give effect to the withdrawal or replacement of the reservation in respect of that specific tax Convention’;
(v) references in Article 29(6)(a) to ‘from the date of communication by the Depositary of the additional notification’; and
(vi) the reference in Article 29(6)(b) to ‘on the last of the dates on which the Convention enters into force for those Contracting Jurisdictions’;
by ‘30 days after the date of receipt by the Depositary of the last of the notifications sent by each of the Contracting Jurisdictions which formulate the reservation described in Article 35(7) (“Date of effect”) by notifying that they have completed their internal procedures in order to give effect to the additional notification in respect of that specific tax convention’;
(vii) references in Article 36(1) and (2) (‘Date of effect of Part VI’) to ‘the last of the dates on which this Convention enters into force for each of the Contracting Jurisdictions of the Tax Convention covered’;
by ‘30 days after the date of receipt by the Depositary of the last of the notifications sent by each of the Contracting Jurisdictions making the reservation described in Article 35(7) ('Date of effect') by notifying that they have completed their internal procedures in order to give effect to the provisions of this Convention in relation to that specific tax Convention’; and
(viii) the reference in Article 36(3) (‘Date of effect of Part VI’) to ‘the date of communication by the Depositary of the notification of the extension of the list of conventions’;
(ix) the references in Article 36(4) (‘Date of effect of Part VI’) to ‘the date of communication by the Depositary of the notification of withdrawal of the reservation’, ‘the date of communication by the Depositary of the notification of replacement of the reservation’ and ‘the date of communication by the Depositary of the notification of withdrawal of the objection to the reservation’; and
(x) the reference in Article 36(5) (‘Date of effect of Part VI’) to ‘the date of communication by the Depositary of the additional notification’;
by ‘30 days after the date of receipt by the Depositary of the last of the notifications sent by each of the Contracting Jurisdictions which formulate the reservation described in Article 35(7) ('Date of effect') by notifying that they have completed their internal procedures in order to have effect on the provisions of Part VI ('Arbitration') in respect of that specific included tax Convention’.
Switzerland
Declarations and reservations of the Swiss Confederation pursuant to Articles 28(6) and 29(3) of the Multilateral Convention of 24 November 2016 to implement measures relating to tax treaties to prevent erosion of tax bases and transfer of profits
Ad Article 2. Interpretation of the terms.
Notifications. Covered Tax Agreements by the Multilateral Convention.
In accordance with Article 2(1)(a)(ii) of the Convention, the Swiss Confederation wishes the following conventions to be covered by the Convention:
N°
Title
Other Contracting Jurisdiction
Original/ Instrument amending
Date of signature
Date of entry into force
1
Agreement between the Swiss Confederation and the Republic of South Africa to prevent double taxation of income taxes (Original text).
South Africa.
Original instrument.
08.05.2007
27.01.2009
2
Agreement between the Swiss Confederation and the Argentine Republic to prevent double taxation of income and property taxes (original text).
Argentina.
Original instrument.
20.03.2014
27.11.2015
3
Convention between the Swiss Confederation and the Republic of Austria for the avoidance of double taxation with respect to taxes on income and capital (original text).
Convention between the Swiss Confederation and the Republic of Austria on the prevention of double taxation of income and property taxes
(Translation).
Austria.
Original instrument.
30.01.1974
04.12.1974
Instrument amending (a).
18.01.1994
01.05.1995
Instrument amending (b).
20.07.2000
13.09.2001
Instrument amending (c).
21.03.2006
02.02.2007
Instrument for amending (d) (including the exchange of letters of 03.09.2009).
03.09.2009
01.03.2011
Instrument amending (e).
04.06.2012
14.11.2012
4
Convention between the Swiss Confederation and the Republic of Chile to prevent double taxation of income and property taxes (Original text).
Chile.
Original instrument.
02.04.2008
05.05.2010
5
Convention between the Swiss Confederation and Iceland for the avoidance of double taxation with respect to taxes on income and capital (original text).
Convention between the Swiss Confederation and Iceland on the prevention of double taxation of income and property taxes
(Translation).
Iceland.
Original instrument.
10.07.2014
06.11.2015
6
Convention between the Swiss Confederation and the Italian Republic for the avoidance of double taxation and the settlement of certain other matters with respect to taxes on income and capital (original text).
Agreement between the Swiss Confederation and the Italian Republic to prevent double taxation and to regulate other matters relating to income and property taxes
(Translation).
Italy.
Original instrument.
09.03.1976
27.03.1979
Instrument amending (a).
28.04.1978
27.03.1979
Instrument amending (b).
23.02.2015
13.07.2016
7
Convention between the Swiss Federal Council and the Government of the Republic of Lithuania for the avoidance of double taxation with respect to taxes on income and capital (original text).
Convention between the Swiss Federal Council and the Government of the Republic of Lithuania to prevent double taxation of income and property taxes
(Translation).
Lithuania.
Original instrument.
27.05.2002
18.12.2002
8
Convention between the Swiss Confederation and the Grand Duchy of Luxembourg on the avoidance of double taxation on income and property taxes (Original text).
Luxembourg.
Original instrument.
21.01.1993
19.02.1994
Instrument amending (a).
25.08.2009
19.11.2010
Instrument amending (b).
11.07.2012
11.07.2013
9
Agreement between the Swiss Federal Council and the Government of the United Mexican States to prevent double taxation of income taxes (Original text).
Mexico.
Original instrument.
03.08.1993
08.09.1994
Instrument amending (a).
18.09.2009
23.12.2010
10
Convention between the Swiss Confederation and the Portuguese Republic on the avoidance of double taxation on income and property taxes (original text).
Portugal.
Original instrument.
26.09.1974
17.12.1975
Instrument amending (a).
25.06.2012
21.10.2013
11
Convention between the Swiss Federal Council and the Government of the Czech Republic for the avoidance of double taxation with respect to taxes on income and capital (original text).
Agreement between the Swiss Federal Council and the Government of the Czech Republic to prevent double taxation of income and property taxes
(Translation).
Czech Republic.
Original instrument.
04.12.1995
23.10.1996
Instrument amending (a).
11.09.2012
11.10.2013
12
Convention between the Swiss Confederation and the Republic of Turkey to prevent double taxation on income taxes (Original text).
Turkey.
Original instrument.
18.06.2010
08.02.2012
Ad Article 3. Transparent entities.
Reservation.
Pursuant to Article 3(5)(a) of the Convention, the Swiss Confederation reserves the right not to apply any of the provisions of Article 3 to its Covered Tax Agreements.
Ad Article 4. Entities with double residence.
Reservation.
Under Article 4(3)(a) of the Convention, the Swiss Confederation reserves the right not to apply any of the provisions of Article 4 to its Covered Tax Agreements.
Ad Article 5
.
Application of methods to eliminate double taxation
Reservation.
In accordance with Article 5(9) of the Convention, the Swiss Confederation reserves the right, in respect of all its Covered Tax Agreements, not to allow the other contracting jurisdictions to apply option C.
Notification of choice of optional provisions.
In accordance with Article 5(10) of the Convention, the Swiss Confederation opts under Article 5(1) to apply option A of that Article.
Notification of existing provisions in the conventions included in the list.
Pursuant to Article 5(10) of the Convention, the Swiss Confederation considers that the following conventions contain one of the provisions described in Article 5(3). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
South Africa.
Article 22, paragraph 2, subparagraph (a).
2
Argentina.
Article 22(2).
3
Austria.
Article 23(1)
4
Chile.
Article 22, paragraph 2, subparagraph (a).
5
Iceland.
Article 23(2)(a).
6
Italy.
Article 24, paragraph 3.
7
Lithuania.
Article 23(2)(a).
8
Luxembourg.
Article 23(2)(a).
9
Mexico.
Article 21(2), subparagraph (a).
10
Portugal.
Art. 23, para. 3 (as amended by art. XIII of (a)).
11
Czech Republic.
Art. 23, para. 2, subpara. (a) (as amended by art. VIII, paragraph 2 of (a)).
12
Turkey.
Article 22, paragraph 1, subparagraph (a).
Ad Article 6. Purpose of the Covered Tax Agreements.
Notification of choice of optional provisions.
Under Article 6(6) of the Convention, the Swiss Confederation chooses to apply Article 6(3).
Notification of tax treaties included in the list that do not contain the text of the Preamble agreed upon in the Convention.
Pursuant to Article 6(6) of the Convention, the Swiss Confederation considers that the following conventions do not contain in their Preamble a reference to its desire to develop its economic relations or to strengthen cooperation in tax matters.
Number of the agreement listed
Other Contracting Jurisdiction
1
South Africa.
2
Argentina.
3
Austria.
4
Chile.
5
Iceland.
7
Lithuania.
8
Luxembourg.
9
Mexico.
10
Portugal.
11
Czech Republic.
12
Turkey.
Ad Article 7. Measures to prevent the abuse of conventions.
Notification of existing provisions in the conventions included in the list.
Pursuant to Article 7(17)(a) of the Convention, the Swiss Confederation considers that the following conventions contain one of the provisions described in Article 7(2) and are not subject to one of the reservations provided for in Article 7(15)(b). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
4
Chile.
Protocol, chap. 5.
5
Iceland.
Protocol, chap. 4.
6
Italy.
Article 23.
9
Mexico.
Protocol, chap. 6, ap. 1 (as amended by art. X of (a)).
10
Portugal.
Art. 27, para. 3 (as amended by art. XVI of (a)).
11
Czech Republic.
Protocol, chap. 8 (as amended by art. XI of (a)).
Ad Article 8. Transactions with dividends.
Reservation.
Pursuant to Article 8(3)(a) of the Convention, the Swiss Confederation reserves the right not to apply any of the provisions of Article 8 to its Covered Tax Agreements.
Ad Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Reservation.
In accordance with Article 9(6)(a) of the Convention, the Swiss Confederation reserves the right not to apply Article 9(1) to its Covered Tax Agreements.
Ad Article 10
.
Anti-abuse rule for permanent establishments located in third jurisdictions.
Reservation.
Under Article 10(5)(a) of the Convention, the Swiss Confederation reserves the right not to apply any of the provisions of Article 10 to its Covered Tax Agreements.
Ad Article 11
.
Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Pursuant to Article 11(3)(a) of the Convention, the Swiss Confederation reserves the right not to apply any of the provisions of Article 11 to its Covered Tax Agreements.
Ad Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Reservation.
Pursuant to Article 12(4) of the Convention, the Swiss Confederation reserves the right not to apply any of the provisions of Article 12 to its Covered Tax Agreements.
Ad article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Reservation.
Pursuant to Article 13(6)(a) of the Convention, the Swiss Confederation reserves the right not to apply any of the provisions of Article 13 to its Covered Tax Agreements.
Ad Article 14. Fragmentation of contracts.
Reservation.
In accordance with Article 14(3)(a) of the Convention, the Swiss Confederation reserves the right not to apply any of the provisions of Article 14 to its Covered Tax Agreements.
Ad art. 15. Definition of a person closely linked to an undertaking.
Reservation.
Pursuant to Article 15(2) of the Convention, the Swiss Confederation reserves the right not to apply any of the provisions of Article 15 to Covered Tax Agreements by the reservations it has entered, as provided for in Articles 12, paragraph 4, 13(6), subparagraph (a) or (c), and 14(3), subparagraph (a).
Ad article 16
.
mutual agreement procedure.
Reservation.
Pursuant to Article 16(5)(a) of the Convention, the Swiss Confederation reserves the right not to apply any of the provisions of Article 16(2) to its Covered Tax Agreements, since, for all of them, it intends to meet the minimum standard for the improvement of dispute resolution processes under the OECD BEPS Package and the G20, accepting, in its bilateral negotiations for the conclusion of conventions, provisions by which:
(A) Contracting Jurisdictions shall not adjust profits attributable to the permanent establishment of an enterprise of one of the Contracting Jurisdictions after a period of time mutually agreed between the two Jurisdictions, after the end of the fiscal year in which the profits would have been attributable to the permanent establishment (this provision shall not apply in the event of fraud, gross negligence or intentional breach); and
(B) Contracting courts shall not include in the profits of an undertaking or, as a result, tax any profits which it would have obtained in the absence of the conditions referred to in a provision of a Tax Convention relating to the profits of associated undertakings after a period of time mutually agreed between the two Contracting Jurisdictions after the end of the tax year in which the undertaking had obtained such profits (this provision shall not apply in the event of fraud, gross negligence or intentional non-compliance).
Notification of existing provisions in the conventions included in the list.
Pursuant to Article 16(6)(a) of the Convention, the Swiss Confederation considers that the following conventions contain one of the provisions described in Article 16(4)(a)(i). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
South Africa.
Article 24(1), first sentence.
2
Argentina.
Article 24(1), first sentence.
3
Austria.
Article 25, paragraph 1.
4
Chile.
Article 24(1), first sentence.
5
Iceland.
Article 25(1), first sentence.
6
Italy.
Article 26(1), first sentence.
7
Lithuania.
Article 25(1), first sentence.
8
Luxembourg.
Article 25(1), first sentence.
9
Mexico.
Article 23(1), first sentence.
10
Portugal.
Article 25(1), first sentence.
11
Czech Republic.
Article 25(1), first sentence.
12
Turkey.
Article 24, paragraph 1.
Pursuant to Article 16(6)(b)(i) of the Convention, the Swiss Confederation considers that the following conventions contain a provision providing that the cases to which Article 16(1) first sentence applies must be submitted within a period of less than three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
9
Mexico.
Article 23(1), second sentence.
10
Portugal.
Article 25(1), second sentence.
Pursuant to Article 16(6)(b)(ii) of the Convention, the Swiss Confederation considers that the following conventions contain a provision providing that the cases to which Article 16(1) first sentence applies must be submitted within at least three years of the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
South Africa.
Article 24(1), second sentence.
2
Argentina.
Article 24(1), second sentence.
4
Chile.
Article 24(1), second sentence.
5
Iceland.
Article 25(1), second sentence.
6
Italy.
Article 26(1), second sentence.
7
Lithuania.
Article 25(1), second sentence.
8
Luxembourg.
Article 25(1), second sentence.
11
Czech Republic.
Article 25(1), second sentence.
Notification of listed conventions that do not contain certain provisions.
Pursuant to Article 16(6)(d)(ii) of the Convention, the Swiss Confederation considers that the following conventions do not contain any of the provisions described in Article 16(4)(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
4
Chile.
9
Mexico.
Ad Article 17. Correlative adjustments.
Notification of existing provisions in the conventions included in the list.
Pursuant to Article 17(4) of the Convention, the Swiss Confederation considers that the following conventions contain one of the provisions described in Article 17(2). The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
South Africa.
Article 9(2).
2
Argentina.
Article 9(2).
4
Chile.
Article 9(2).
5
Iceland.
Article 9(2).
7
Lithuania.
Article 9(2).
8
Luxembourg.
Article 9(2).
9
Mexico.
Article 9(2).
10
Portugal.
Art. 9, para. 2 (as amended by art. V of (a)).
11
Czech Republic.
Article 9(2).
12
Turkey.
Article 9(2).
Ad article 18
.
Option for the implementation of Part VI.
Notification of choice of optional provisions.
Under article 18 of the Convention, the Swiss Confederation opts to apply Part VI.
Ad Article 19
.
Binding and binding arbitration.
Reservation.
In accordance with Article 19(11) of the Convention, and for the purposes of applying Article 19 to its Covered Tax Agreements by it, the Swiss Confederation reserves the right to replace the two-year period provided for in Article 19(1)(b) for a period of three years.
Ad article 24
.
Agreement on a different resolution.
Notification of choice of optional provisions.
Pursuant to Article 24(1) of the Convention, the Swiss Confederation chooses to apply Article 24(2).
Reservation.
In accordance with Article 24(3) of the Convention, the Swiss Confederation reserves the right to apply only Article 24(2) in relation to its Covered Tax Agreements by Article 23(2).
Ad article 26
.
Compatibility.
Reservation.
Pursuant to Article 26(4) of the Convention, the Swiss Confederation reserves the right not to apply Part VI of the Convention to tax treaties which already provide for the obligation to refer to binding arbitration any unresolved issues arising out of a mutual agreement procedure. The number of the article and paragraph of each of these provisions is indicated below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
South Africa.
Article 24, paragraph 5.
3
Austria.
Art. 25, para. 5 (as amended by art. I of (d)).
5
Iceland.
Article 25, paragraphs 5 and 6.
8
Luxembourg.
Art. 25, para. 5 (as amended by art. 2, para. 2 of (a)).
Ad article 28. Reservations.
Reservations.
Under Article 28(2) of the Convention, the Swiss Confederation reserves the right to exclude the following cases from the scope of Part VI of the Convention:
1. The Swiss Confederation reserves the right to exclude from the scope of Part VI cases concerning tax periods which have begun at the time when the Convention began to have effect with respect to the tax convention which is applicable to the case in question or prior to that time, or cases relating to taxable acts which occurred at that time or prior to that time, to the extent that the competent authorities of all the contracting jurisdictions concerned in the case in question do not agree to apply Part VI to that particular case.
2. The Swiss Confederation reserves the right to exclude from the scope of Part VI cases concerning intangibles of difficult valuation, insofar as the initial adjustment:
(i) it is made for a period of tax which has not yet been prescribed, but which concerns income from prescribed tax periods; or
(ii) is carried out in accordance with national law, which provides for longer limitation periods for intangibles of difficult value than the usual limitation periods applicable to the correction of the tax.
Ad article 35
.
Effective date.
Reservation.
Under Article 35(7)(a) of the Convention, the Swiss Confederation reserves the right to replace:
(i) the references in Article 35(1) and (4) to 'the last of the dates on which this Convention enters into force for each of the Contracting Jurisdictions of the Covered Tax Convention', and
(ii) references in Article 35(5) to ‘the date of communication by the Depositary of the notification of the extension of the list of conventions’
for ‘30 days after the date of receipt by the Depositary of the last of the notifications sent by each of the Contracting Jurisdictions which formulate the reservation described in Article 35(7) by notifying that they have completed their internal procedures in order to give effect to the provisions of this Convention in relation to that specific tax convention’;
(iii) the references in Article 28(9)(a) to ‘from the date of communication by the Depositary of the notification of withdrawal or replacement of the reservation’; and
(iv) the reference in Article 28(9)(b) to ‘on the last of the dates on which the Convention enters into force for those Contracting Jurisdictions’
by ‘30 days after the date of receipt by the Depositary of the last of the notifications sent by each of the Contracting Jurisdictions which formulate the reservation described in Article 35(7) by informing the Depositary of the completion of their internal procedures for the withdrawal or replacement of the reservation with respect to that specific tax Convention’;
(v) the references in Article 29(6)(a) to ‘from the date of communication by the Depositary of the additional notification’; and
(vi) the reference in Article 29(6)(b) to ‘on the last of the dates on which the Convention enters into force for such Contracting Jurisdictions’,
for ‘30 days after the date of receipt by the Depositary of the last of the notifications sent by each of the Contracting Jurisdictions which formulate the reservation described in Article 35(7) by notifying that they have completed their internal procedures in order to give effect to the additional notification in respect of that specific covered tax Convention’;
(vii) references in Article 36(1) and (2) (Date of effect of Part VI) to ‘the last of the dates on which this Convention enters into force for each of the Contracting Jurisdictions of the Tax Convention covered’
by ‘30 days after the date of receipt by the Depositary of the last of the notifications sent by each of the Contracting Jurisdictions which make the reservation described in Article 35(7) by notifying that they have completed their internal procedures in order to give effect to the provisions of this Convention in respect of that specific covered tax Convention’; and
(viii) the reference in Article 36(3) (Date of effect of Part VI) to ‘the date of communication by the Depositary of the notification of the extension of the list of conventions’,
(ix) the reference in Article 36(4) (Date of effect of Part VI) to ‘the date of communication by the Depositary of the notification of withdrawal of the reservation’, ‘the date of communication by the Depositary of the notification of replacement of the reservation’ and ‘the date of communication by the Depositary of the notification of withdrawal of the objection to the reservation’; and
(x) the reference in Article 36(5) (Date of effect of Part VI) to ‘the date of communication by the Depositary of the additional notification’
by ‘30 days after the date of receipt by the Depositary of the last of the notifications sent by each of the Contracting Jurisdictions which formulate the reservation described in Article 35(7) by reporting the completion of their internal procedures for the effect of the provisions of the Sixth Party (Arbitration) in respect of that specific tax Convention’.
Ukraine
Reservations and notifications made by Ukraine at the time of deposit of the instrument of ratification pursuant to articles 28.5 and 29.1 of the Convention
Article 2. Interpretation of terms.
Notification. Conventions covered by the Multilateral Convention.
Pursuant to Article 2.1(a)(ii) of the Convention, Ukraine wishes the following conventions to be covered by the Convention:
N.º
Title
Other
contracting jurisdiction
Original/ Instrument
amending
Date of signature
Date of entry into force
1
Convention between the Cabinet of Ministers of Ukraine and the Government of the People’s Democratic Republic of Algeria for the avoidance of double taxation and the prevention of tax evasion and fraud with respect to taxes on income and capital.
Convention between the Cabinet of Ministers of Ukraine and the Government of the People's Democratic Republic of Algeria to prevent double taxation and prevent tax evasion in the area of income and property taxes.
People's Democratic Republic of Algeria.
Original.
14-12-2002
01-07-2004
2
Agreement between the Government of Ukraine and the Government of the Republic of Armenia for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and property.
Convention between the Government of Ukraine and the Government of the Republic of Armenia to prevent double taxation and to prevent tax evasion of income and property taxes.
Republic of Armenia.
Original.
14-05-1996
19-11-1996
3
Convention between the Government of Ukraine and the Government of the Republic of Austria to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Republic of Austria.
Original.
16-10-1997
20-05-1999
4
Convention between the Government of Ukraine and the Government of the Republic of Azerbaijan for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and property.
Convention between the Cabinet of Ministers of Ukraine and the Government of the Republic of Azerbaijan to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Republic of Azerbaijan
Original.
30-07-1999
03-07-2000
5
Agreement between the Government of Ukraine and the Government of the Republic of Belarus for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and property.
Convention between the Government of Ukraine and the Government of the Republic of Belarus to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Republic of Belarus.
Original.
24-12-1993
30-01-1995
6
Convention between the Government of Ukraine and the Kingdom of Belgium to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Kingdom of Belgium.
Original.
20-05-1996
25-02-1999
7
Agreement between the Government of Ukraine and the Government of the Federative Republic of Brazil to prevent double taxation and prevent tax evasion in the area of income taxes.
Federative Republic of Brazil.
Original.
16-01-2002
26-04-2006
8
Convention between the Government of Ukraine and the Government of the Republic of Bulgaria to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Republic of Bulgaria.
Original.
20-11-1995
03-10-1997
9
Convention between Ukraine and Canada to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Canada.
Original.
04-03-1996
22-08-1996
10
Agreement between the Government of Ukraine and the Government of the People's Republic of China to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
People's Republic of China.
Original.
04-12-1995
18-10-1996
11
Convention between the Czech Republic [sic] and the Republic of Croatia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Republic of Croatia.
Original.
10-09-1996
01-06-1999
12
Agreement between the Government of Ukraine and the Government of Cuba to prevent double taxation and to prevent tax evasion of income and property taxes.
Republic of Cuba.
Original.
27-03-2003
N. p.
13
Convention between the Government of Ukraine and the Government of the Republic of Cyprus to prevent double taxation and prevent tax evasion in the area of income taxes.
Republic of Cyprus.
Original.
08-11-2012
07-08-2013
Protocol amending it.
11-12-2015
N. p.
14
Agreement between the Government of Ukraine and the Government of the Czech Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Czech Republic.
Original.
30-06-1997
20-04-1999
Protocol amending it.
21-10-2013
09.12.2015
15
Convention between the Government of Ukraine and the Kingdom of Denmark to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Kingdom of Denmark.
Original.
05-03-1996
21-08-1996
16
Convention between the Government of Ukraine and the Government of the Arab Republic of Egypt to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Arab Republic of Egypt
Original.
29-03-1997
27-02-2002
17
Convention between the Government of Ukraine and the Government of the Republic of Estonia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Republic of Estonia.
Original.
10-05-1996
24-12-1996
18
Convention between the Government of Ukraine and the Government of the Republic of Finland to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Republic of Finland.
Original.
14-10-1994
14-02-1998
19
Convention between the Government of Ukraine and the Government of the French Republic for the avoidance of double taxation and the prevention of tax evasion and fraud with respect to taxes on income and capital.
Convention between the Government of Ukraine and the Government of the French Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
French Republic.
Original.
30-01-1997
01-11-1999
20
Convention between the Government of Ukraine and the Government of Georgia for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and property.
Convention between the Government of Ukraine and the Government of Georgia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Georgia.
Original.
14-02-1997
01-04-1999
21
Convention between Ukraine and the Federal Republic of Germany to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Federal Republic of Germany
Original.
03-07-1995
04-10-1996
22
Agreement between the Government of Ukraine and the Government of the Hellenic Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Hellenic Republic.
Original.
06-11-2000
26-09-2003
23
Convention between the Government of Ukraine and the Government of the Republic of Hungary to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Hungary.
Original.
19-05-1995
24-06-1996
24
Convention between the Government of Ukraine and the Government of the Republic of Iceland to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Republic of Iceland.
Original.
08-11-2006
09-10-2008
25
Convention between the Government of Ukraine and the Government of the Republic of India to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Republic of India.
Original.
07-04-1999
31-10-2001
26
Convention between the Government of Ukraine and the Government of the Republic of Indonesia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Republic of Indonesia.
Original.
11-04-1996
09-11-1998
27
Convention between the Government of Ukraine and the Government of the Republic of the Islamic Republic of Iran to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Islamic Republic of Iran.
Original.
22-05-1996
21-07-2001
28
Convention between the Government of Ukraine and the Government of Ireland to prevent double taxation and prevent tax evasion in respect of income and capital gains.
Ireland.
Original.
19-04-2013
17-08-2015
29
Convention between the Government of Ukraine and the Government of the State of Israel to prevent double taxation and prevent tax evasion in respect of income and property taxes.
State of Israel.
Original.
26-11-2003
20-04-2006
30
Agreement between the Government of Ukraine and the Government of the Italian Republic to prevent double taxation on income and property taxes and to prevent tax evasion.
Italian Republic.
Original.
26-02-1997
25-02-2003
31
Agreement between the Government of the Union of Soviet Socialist Republics and the Government of Japan to prevent double taxation of income taxes.
Japan.
Original.
18-01-1986
27-11-1986
32
Convention between the Government of Ukraine and the Government of the Hashemite Kingdom of Jordan to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Hashemite Kingdom of Jordan.
Original.
30-11-2005
23-10-2008
33
Convention between the Government of Ukraine and the Government of the Republic of Kazakhstan for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income.
Agreement between the Government of Ukraine and the Government of Kazakhstan to prevent double taxation and to prevent tax evasion of income taxes.
Republic of Kazakhstan.
Original.
09-07-1996
14-04-1997
34
Agreement between the Cabinet of Ministers of Ukraine and the Government of the Republic of Korea to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Republic of Korea.
Original.
29-09-1999
19-03-2002
35
Convention between the Government of Ukraine and the Government of the State of Kuwait to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
State of Kuwait.
Original.
20-01-2003
22-02-2004
36
Agreement between the Government of Ukraine and the Kyrgyz Republic for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital.
Convention between the Government of Ukraine and the Government of the Kyrgyz Republic to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Kyrgyz Republic.
Original.
16-10-1997
01-05-1999
37
Convention between the Government of Ukraine and the Government of the Republic of Latvia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Republic of Latvia.
Original.
21-11-1995
21-11-1996
38
Convention between the Government of Ukraine and the Government of the Lebanese Republic to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Lebanese Republic.
Original.
22-04-2002
06-09-2003
39
Convention between the Government of Ukraine and the Government of the Great Socialist People ' s Libyan Arab Jamahiriya to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
State of Libya.
Original.
04-11-2008
31-01-2010
40
Convention between the Government of Ukraine and the Government of the Republic of Lithuania to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Republic of Lithuania.
Original.
23-09-1996
25-12-1997
41
Convention between the Government of Ukraine and the Government of the Grand Duchy of Luxembourg to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Grand Duchy of Luxembourg.
Original.
06-09-1997
18-04-2017
Protocol.
30-09-2016
18-04-2017
42
Convention between the Government of Ukraine and the Government of the Republic of Macedonia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Republic of Northern Macedonia.
Original.
02-03-1998
23-11-1998
43
Agreement between the Government of the Union of Soviet Socialist Republics and the Government of Malaysia to prevent double taxation and prevent tax evasion in respect of income taxes.
Malaysia.
Original.
31-07-1987
01-07-1988
44
Agreement between the Government of Ukraine and the Government of the Republic of Malaysia to prevent double taxation and prevent tax evasion in respect of income taxes.
Malaysia.
Original.
04-08-2016
N. p.
45
Agreement between the Government of Ukraine and the Government of the Republic of Malta to prevent double taxation and prevent tax evasion in the area of income taxes.
Republic of Malta.
Original.
04-09-2013
28-08-2017
46
Agreement between the Government of Ukraine and the Government of the United Mexican States to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Mexican United States.
Original.
23-01-2012
06-12-2012
47
Convention between the Government of Ukraine and the Government of the Republic of Moldova for the avoidance of double taxation of income and property and the prevention of tax evasion.
Convention between the Government of Ukraine and the Government of the Republic of Moldova to prevent double taxation on income and property taxes and to prevent tax evasion.
Republic of Moldova.
Original.
29-08-1995
27-05-1996
48
Convention between the Cabinet of Ministers of Ukraine and the Government of Mongolia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Mongolia.
Original.
01-07-2002
03-11-2006
49
Convention between the Cabinet of Ministers of Ukraine and the Federal Government of the Federal Republic of Yugoslavia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Montenegro.
Original.
22-03-2001
29-11-2001
50
Convention between the Government of Ukraine and the Government of the Kingdom of Morocco to prevent double taxation and prevent tax evasion in the area of income taxes.
Kingdom of Morocco.
Original.
13-07-2007
30-03-2009
51
Convention between Ukraine and the Kingdom of the Netherlands to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Kingdom of the Netherlands.
Original.
24-10-1995
02-11-1996
Protocol amending it.
12.03.2018
N. p.
52
Convention between the Government of Ukraine and the Government of the Kingdom of Norway to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Kingdom of Norway.
Original.
07-03-1996
18-09-1996
53
Convention between the Government of Ukraine and the Government of the Islamic Republic of Pakistan to prevent double taxation and prevent tax evasion of income taxes.
Islamic Republic of Pakistan.
Original.
23-12-2008
30-06-2011
54
Convention between the Government of Ukraine and the Government of the Republic of Poland for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital.
Convention between the Government of Ukraine and the Government of the Republic of Poland to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Republic of Poland.
Original.
12-01-1993
11-03-1994
55
Convention between the Government of Ukraine and the Government of the Portuguese Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Portuguese Republic.
Original.
09-02-2000
11-03-2002
56
Agreement between the Government of Ukraine and the Government of Romania to prevent double taxation and prevent tax evasion in the area of income and property taxes.
Romania.
Original.
29-03-1996
17-11-1997
57
Agreement between the Government of Ukraine and the Government of the Russian Federation for the avoidance of double taxation of income and property and the prevention of tax evasion.
Convention between the Government of the Russian Federation and the Government of Ukraine to prevent double taxation (in respect of) taxes on income and wealth (capital) and to prevent tax evasion.
Russian Federation.
Original.
08-02-1995
03-08-1999
58
Agreement between the Government of Ukraine and the Government of the Kingdom of Saudi Arabia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Kingdom of Saudi Arabia.
Original.
02-09-2011
01-12-2012
59
Convention between the Cabinet of Ministers of Ukraine and the Federal Government of the Federal Republic of Yugoslavia to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Republic of Serbia.
Original.
22-03-2001
29-11-2001
60
Convention between the Government of Ukraine and the Government of the Republic of Singapore to prevent double taxation and prevent tax evasion in respect of income taxes.
Republic of Singapore.
Original.
26-01-2007
18-12-2009
61
Convention between the Government of Ukraine and the Government of the Slovak Republic to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Slovak Republic.
Original.
23-01-1996
22-11-1996
62
Convention between the Government of Ukraine and the Government of the Republic of Slovenia to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Republic of Slovenia.
Original.
23-04-2003
25-04-2007
63
Agreement between the Cabinet of Ministers of Ukraine and the Government of the Republic of South Africa to prevent double taxation and to prevent tax evasion in the area of income taxes.
Republic of South Africa.
Original.
28-08-2003
23-12-2004
64
Agreement between the Government of the Union of Soviet Socialist Republics and the Government of Spain to prevent double taxation of income and wealth.
Kingdom of Spain.
Original.
01-03-1985
07-08-1986
65
Convention between Ukraine and Sweden to prevent double taxation and to prevent tax evasion in the area of income taxes.
Kingdom of Sweden.
Original.
15-08-1995
04-06-1996
66
Agreement between the Government of Ukraine and the Swiss Federal Council to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Swiss Confederation.
Original.
30-10-2000
26-02-2002
Protocol amending it.
24.01.2019
N. p.
67
Agreement between the Government of Ukraine and the Government of the Syrian Arab Republic to prevent double taxation and to prevent tax evasion of income taxes.
Syrian Arab Republic.
Original.
05-06-2003
04-05-2004
68
Agreement between Ukraine and the Republic of Tajikistan for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital.
Convention between Ukraine and Tajikistan to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Republic of Tajikistan.
Original.
07-09-2002
01-06-2003
69
Agreement between the Government of the Czech Republic [sic] and the Government of the Kingdom of Thailand to avoid double taxation and prevent tax evasion in respect of income taxes.
Kingdom of Thailand.
Original.
10-03-2004
24-11-2004
70
Convention between the Government of Ukraine and the Government of the Republic of Turkey to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Republic of Turkey.
Original.
27-11-1996
29-04-1998
Protocol amending it.
09-10-2017
N. p.
71
Convention between the Cabinet of Ministers of Ukraine and the Government of Turkmenistan for the avoidance of double taxation with respect to taxes on income and property.
Convention between the Cabinet of Ministers of Ukraine and the Government of Turkmenistan to prevent double taxation and to prevent tax evasion in respect of income taxes.
Turkmenistan.
Original.
29-01-1998
21-10-1999
72
Convention between the Government of Ukraine and the Government of the United Arab Emirates to prevent double taxation and to prevent tax evasion of income and property taxes.
United Arab Emirates.
Original.
22-01-2003
09-03-2004
73
Agreement between the Government of Ukraine and the Government of the United Kingdom of Great Britain and Northern Ireland to prevent double taxation and to prevent tax evasion of income and capital gains.
United Kingdom of Great Britain and Northern Ireland.
Original.
10-02-1993
11-08-1993
Protocol amending it.
09-10-2017
N. p.
74
Agreement between the Government of Ukraine and the Government of the United States of America to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
United States of America.
Original.
04-03-1994
05-06-2000
75
Agreement between the Government of Ukraine and the Government of the Republic of Uzbekistan for the avoidance of double taxation of income and property.
Convention between Ukraine and the Republic of Uzbekistan on the prevention of double taxation of income and property taxes.
Republic of Uzbekistan.
Original.
10-11-1994
25-07-1995
76
Agreement between the Government of Ukraine and the Government of the Socialist Republic of Vietnam to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Socialist Republic of Vietnam.
Original.
08-04-1996
19-11-1996
Article 3. Transparent entities.
Reservation.
Under article 3.5 (a) of the Convention, Ukraine reserves the right not to apply any of the provisions of article 3 to its Covered Tax Agreements by the Convention.
Article 4. Entities with double residence.
Reservation.
Under article 4.3 (a) of the Convention, Ukraine reserves the right not to apply any of the provisions of article 4 to its Covered Tax Agreements by the Convention.
Article 5. Application of methods to eliminate double taxation.
Reservation.
Under article 5.8 of the Convention, Ukraine reserves the right not to apply any of the provisions of article 5 in respect of its Covered Tax Agreements by the Convention.
Article 6. Purpose of the Covered Tax Agreements.
Notification of choice of optional provisions.
Under article 6.6 of the Convention, Ukraine opts to apply article 6.3.
Notification of the text of the Preamble existing in the conventions included in the list.
Pursuant to article 6.5 of the Convention, Ukraine considers that the following conventions do not fall within the scope of a reservation made under article 6.4 and contain in the Preamble the wording referred to in article 6.2. The text of the relevant paragraph of the Preamble is set out below.
Number of the agreement listed
Other Contracting Jurisdiction
Preamble text
1
People's Democratic Republic of Algeria.
Desiring to conclude a convention for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and property, “and reaffirming their commitment to developing and deepening their mutual economic relations”,
Desiring to conclude a convention for the avoidance of double taxation and the prevention of tax evasion and fraud with respect to taxes on income and capital.
(Unofficial translation: wishing to conclude a convention to avoid double taxation and prevent tax evasion in the area of income and property taxes "and reaffirming its commitment to the development and deepening of its economic relations.)
2
Republic of Armenia.
Desiring to conclude an agreement for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and property, “and reaffirming their commitment to developing and deepening their mutual economic relations”,
Desiring to conclude a convention for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and property, “and reaffirming their commitment to developing and deepening their mutual economic relations”,
(Unofficial translation: wishing to conclude a convention to avoid double taxation and prevent tax evasion in the area of income and property taxes "and reaffirming its commitment to the development and deepening of its economic relations.)
3
Republic of Austria.
wishing to conclude a convention to prevent double taxation "and to prevent tax evasion in the area of income and property taxes "and to reaffirm its commitment to the development and deepening of its economic relations".
4
Republic of Azerbaijan
Desiring to conclude a convention for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and property, “and reaffirming their commitment to developing and deepening their mutual economic relations”,
Desiring to conclude a convention for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and property, “and reaffirming their commitment to developing and deepening their mutual economic relations”.
(unofficial translation: wishing to conclude a convention to avoid double taxation and prevent tax evasion in the area of income and property taxes "and reaffirming its commitment to the development and deepening of its economic relations".)
5
Republic of Belarus.
Desiring to conclude an agreement for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and property, “and reaffirming their commitment to developing and deepening their mutual economic relations”,
Desiring to conclude an agreement for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital, “and reaffirming their commitment to developing and deepening their mutual economic relations”,
(unofficial translation: wishing to conclude a convention to avoid double taxation and prevent tax evasion in the area of income and property taxes "and reaffirming its commitment to the development and deepening of its economic relations".)
6
Kingdom of Belgium.
wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes "and confirming its commitment to the development and deepening of its economic relations".
7
Federative Republic of Brazil.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
8
Republic of Bulgaria.
wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes "and confirming its commitment to the development and deepening of its economic relations".
9
Canada.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
10
People's Republic of China.
desiring to 'promote the development of economic, scientific, technical and cultural cooperation between the two States, and'conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,
11
Republic of Croatia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
12
Republic of Cuba.
wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes "and confirming its commitment to the development and deepening of its economic relations."
13
Republic of Cyprus.
wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, 'and confirming its commitment to the development and deepening of its economic relations'.
14
Czech Republic.
looking forward to concluding a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
"and confirming its commitment to the development and deepening of its economic relations."
15
Kingdom of Denmark.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
"and confirming its commitment to the development and strengthening of its economic relations."
16
Arab Republic of Egypt
wishing to conclude a convention to avoid double taxation and to prevent tax evasion in the area of income and property taxes, 'and confirming its commitment to the development and deepening of its economic relations'.
17
Republic of Estonia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
"and confirming its commitment to the development and deepening of its economic relations."
18
Republic of Finland.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
19
French Republic.
Desiring to conclude a convention for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and property, “and reaffirming their commitment to developing and deepening their mutual economic relations”,
Desiring to conclude a convention for the avoidance of double taxation and the prevention of tax evasion and fraud with respect to taxes on income and capital, “and confirming their wish to develop and deepen their mutual economic relations”,
(unofficial translation: wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes 'and confirming its commitment to the development and deepening of its economic relations').
20
Georgia.
Desiring to conclude a convention for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and property, “and reaffirming their commitment to developing and deepening their mutual economic relations”,
Desiring to conclude a convention for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and property, “and reaffirming their commitment to developing and deepening their mutual economic relations”,
(unofficial translation: wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes 'and confirming its commitment to the development and deepening of its economic relations').
21
Federal Republic of Germany
"desiring to promote their economic relations by removing tax obstacles".
22
Hellenic Republic.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
23
Hungary.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
"and confirming its commitment to the development and deepening of its economic relations."
24
Republic of Iceland.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
25
Republic of India.
wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes "and confirming its commitment to the development and strengthening of its bilateral relations".
26
Republic of Indonesia.
wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes, 'and confirming its commitment to the development and deepening of its economic relations'.
27
Islamic Republic of Iran.
wishing to conclude a convention to avoid double taxation and to prevent tax evasion in the area of income and property taxes, 'and confirming its commitment to the development and deepening of its economic relations'.
28
Ireland.
looking forward to concluding a convention to prevent double taxation and to prevent tax evasion of income and capital gains.
29
State of Israel.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
30
Italian Republic.
looking forward to concluding a convention to prevent double taxation of income and property taxes and to prevent tax evasion.
31
Japan.
Desiring to conclude a convention to prevent double taxation of income taxes,
32
Hashemite Kingdom of Jordan.
wishing to conclude a convention to avoid double taxation and to prevent tax evasion in the area of income and property taxes, 'and confirming its commitment to the development and deepening of its economic relations'.
33
Republic of Kazakhstan.
Desiring to conclude a convention for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income, “and reaffirming their commitment to developing and deepening their mutual economic relations”,
Desiring to conclude a convention for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income, “and reaffirming their commitment to developing and strengthening their mutual economic relations”,
(Unofficial translation: wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income taxes "and confirming its commitment to the development and deepening of its economic relations".)
34
Republic of Korea.
wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes "and confirming its commitment to the development and deepening of its economic relations",
35
State of Kuwait.
‘desiring to develop their economic relations’ by concluding a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,
36
Kyrgyz Republic.
“Desiring to develop and strengthen economic, scientific, technical and cultural cooperation between the two States, and” for the purpose of avoiding double taxation of income and property,
“Desiring to develop and strengthen economic, scientific, technical and cultural cooperation between the two States, and” for the purpose of avoiding double taxation of income and property,
(unofficial translation: 'guided by the aspiration to develop and strengthen economic, scientific, technical and cultural cooperation between the two States, and' in order to eliminate double taxation on income and property taxes.)
37
Republic of Latvia.
wishing to conclude a convention to avoid double taxation and to prevent tax evasion in the area of income and property taxes, 'and confirming its commitment to the development and deepening of its economic relations'.
38
Lebanese Republic.
Desiring to develop and strengthen its economic cooperation through the conclusion of a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
39
State of Libya.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
40
Republic of Lithuania.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
"and confirming its commitment to the development and deepening of its economic relations."
41
Grand Duchy of Luxembourg.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
42
Republic of Northern Macedonia.
looking forward to concluding a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
"and confirming its commitment to the development and deepening of its economic relations."
43
Malaysia.
wishing to conclude a convention to avoid double taxation on income taxes 'and with a view to promoting economic cooperation between the two countries'.
44
Malaysia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
45
Republic of Malta.
wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes "and confirming its commitment to the development and strengthening of its economic relations",
46
Mexican United States.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
47
Republic of Moldova.
Desiring to conclude a convention for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and property, “and reaffirming their commitment to developing and deepening their mutual economic relations”,
Desiring to conclude a convention for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and property, “and reaffirming their commitment to developing and deepening their mutual economic relations”,
(unofficial translation: wishing to conclude a convention to avoid double taxation on income and property taxes and to prevent tax evasion and confirming its desire to develop and deepen its bilateral economic relations.)
48
Mongolia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
49
Montenegro.
wishing to conclude a convention to avoid double taxation on income and property taxes 'and to reaffirm its commitment to the development and deepening of its economic relations'.
50
Kingdom of Morocco.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
51
Kingdom of the Netherlands.
looking forward to the conclusion between the two States of a convention to prevent double taxation on income and property taxes 'and to reaffirm their commitment to the development and deepening of their economic relations'.
52
Kingdom of Norway.
wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes "and confirming its commitment to the development and deepening of its economic relations",
53
Islamic Republic of Pakistan.
looking forward to concluding a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,
54
Republic of Poland.
Desiring to conclude a convention for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and property, “and reaffirming their commitment to developing and deepening their mutual economic relations”,
Desiring to conclude a convention for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital, “and confirming their wish to develop and deepen their mutual economic relations”.
(Unofficial translation: wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes, 'and confirming its aspiration to develop and strengthen its economic relations').
55
Portuguese Republic.
wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes 'and confirming its commitment to the development of its economic relations'.
56
Romania.
looking forward to concluding a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes.
57
Russian Federation.
Desiring to conclude an agreement for the avoidance of double taxation of income and property and the prevention of tax evasion, “and reaffirming their commitment to developing and deepening their mutual relations”,
Desiring to conclude an agreement for the avoidance of double taxation of income and property and the prevention of tax evasion.
“And reaffirming their commitment to developing and deepening their mutual relations”,
(unofficial translation: wishing to conclude a convention to avoid double taxation on income and wealth taxes (capital) and to prevent tax evasion, 'and confirming their desire to develop and deepen their mutual relations').
58
Kingdom of Saudi Arabia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
59
Republic of Serbia.
wishing to conclude a convention to avoid double taxation on income and property taxes 'and to reaffirm its commitment to the development and deepening of its economic relations'.
60
Republic of Singapore.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
61
Slovak Republic.
wishing to conclude a convention to avoid double taxation and to prevent tax evasion in the area of income and property taxes "and confirming its commitment to the development and deepening of its economic relations",
62
Republic of Slovenia.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,
63
Republic of South Africa.
wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes "and wishing to develop its economic relations",
64
Kingdom of Spain.
“Reaffirming their commitment, in accordance with the Final Act of the Conference on Security and Cooperation in Europe signed at Helsinki on 1 August 1975, to deepen and develop economic, cultural, trade, industrial, scientific and technical cooperation,” and for the purpose of avoiding double taxation [the source fragment ends here].
'confirming its intention in accordance with the Final Act of the Conference on Security and Cooperation in Europe, signed at Helsinki on 1 August 1975, to deepen and further develop economic, cultural, commercial, industrial and technical-scientific cooperation,' and in order to avoid double taxation.
65
Kingdom of Sweden.
looking forward to concluding a convention to prevent double taxation and to prevent tax evasion in respect of income taxes,
66
Swiss Confederation.
wishing to conclude a convention to avoid double taxation on income and property taxes 'and confirming its aspiration to develop and deepen its economic relations',
67
Syrian Arab Republic.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
68
Republic of Tajikistan.
“Desiring to develop and strengthen economic, scientific, technical and cultural cooperation between the two States” and for the purpose of avoiding double taxation and preventing tax evasion with respect to taxes on income and capital,
“Desiring to develop and strengthen economic, scientific, technical and cultural cooperation between the two States” and for the purpose of avoiding double taxation and preventing tax evasion with respect to taxes on income and capital,
(unofficial translation: ‘guided by the aspiration to develop and strengthen economic, scientific, technical and cultural cooperation between the two States, and’ in order to eliminate double taxation and prevent tax evasion in the area of income and property taxes,).
69
Kingdom of Thailand.
Desiring to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income taxes,
70
Republic of Turkey.
wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes 'and with a view to promoting economic cooperation between the two countries'.
71
Turkmenistan.
Desiring to conclude a convention for the avoidance of double taxation with respect to taxes on income and property, “and for the purpose of developing economic cooperation between the two countries,”.
Desiring to conclude a convention for the avoidance of double taxation with respect to taxes on income and property, “and for the purpose of developing economic cooperation between the two countries,”.
(unofficial translation: wishing to conclude a convention to avoid double taxation on income and property taxes, ‘and with a view to developing economic cooperation’).
72
United Arab Emirates.
desiring to 'promote their economic relations' by concluding a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,
73
United Kingdom of Great Britain and Northern Ireland.
looking forward to concluding a convention to prevent double taxation and to prevent tax evasion on income and capital gains,
74
United States of America.
confirming its 'desire to develop and strengthen economic, scientific, technical and cultural cooperation between the two States', and wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes,
75
Republic of Uzbekistan.
Desiring to conclude an agreement for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and property, “and reaffirming their commitment to developing and deepening their mutual economic relations”,
Desiring to conclude an agreement for the avoidance of double taxation of income and property, “and reaffirming their commitment to developing and deepening their mutual economic relations”,
wishing to conclude a convention to avoid double taxation on income and property taxes 'and confirming its aspiration to develop and deepen its economic relations',
76
Socialist Republic of Vietnam.
wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes "and confirming its aspiration to develop and strengthen its bilateral relations".
Notification of listed conventions that do not contain the text of the Preamble agreed upon in the Convention.
Pursuant to article 6.6 of the Convention, Ukraine considers that the following conventions do not contain in their Preamble a reference to its desire to develop its economic relations or to strengthen cooperation in tax matters.
Number of the agreement listed
Other Contracting Jurisdiction
7
Federative Republic of Brazil.
9
Canada.
11
Republic of Croatia.
18
Republic of Finland.
24
Republic of Iceland.
28
Ireland.
29
State of Israel.
30
Italian Republic.
31
Japan.
39
State of Libya.
44
Malaysia.
46
Mexican United States.
48
Mongolia.
50
Kingdom of Morocco.
51
Kingdom of the Netherlands.
56
Romania.
58
Kingdom of Saudi Arabia.
60
Republic of Singapore.
62
Republic of Slovenia.
65
Kingdom of Sweden.
67
Syrian Arab Republic.
69
Kingdom of Thailand.
73
United Kingdom of Great Britain and Northern Ireland.
Article 7. Measures to prevent the abuse of conventions.
Notification of choice of optional provisions.
Under article 7.17 (b) of the Convention, Ukraine opts to apply article 7.4.
Notification of existing provisions in the listed conventions.
Pursuant to article 7.17 (a) of the Convention, Ukraine considers that the following conventions are not subject to the reservation provided for in article 7.15 (b) and contain any of the provisions described in article 7.2. The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
4
Republic of Azerbaijan
Article 11.7.
Article 12.6.
Article 21(4).
5
Republic of Belarus.
Article 11.7.
Article 12.7.
6
Kingdom of Belgium.
Article 12.7.
Protocol (1), second sentence.
7
Federative Republic of Brazil.
Article 10.7.
Article 11.9.
Article 12.6.
8
Republic of Bulgaria.
Article 11.7.
Article 12.6.
9
Canada.
Article 11.8.
Article 12.8.
12
Republic of Cuba.
Article 11.7.
14
Czech Republic.
Protocol 15(a), 15(c).
15
Kingdom of Denmark.
Article 11.8.
Article 12.6.
17
Republic of Estonia.
Article 24
18
Republic of Finland.
Article 11.8.
Article 12.7.
20
Georgia.
Article 11.7.
Article 12.6.
22
Hellenic Republic.
Article 11.8.
Article 12.7.
23
Hungary.
Article 11.7.
Article 12.6.
24
Republic of Iceland.
Article 11.7.
Article 12.7.
25
Republic of India.
Article 11.7.
Article 12.8.
32
Hashemite Kingdom of Jordan.
Article 11.8.
33
Republic of Kazakhstan.
Article 11.7.
Article 12.6.
34
Republic of Korea.
Article 11.9.
Article 12.6.
37
Republic of Latvia.
Article 25
38
Lebanese Republic.
Article 12.7.
39
State of Libya.
Article 12.7.
Article 13.7.
40
Republic of Lithuania.
Article 25
42
Republic of Northern Macedonia.
Article 11.7.
Article 12.6.
44
Malaysia.
Article 11.9.
Article 12.7.
45
Republic of Malta.
Article 21.1.
46
Mexican United States.
Article 11.8.
Article 12.7.
47
Republic of Moldova.
Article 11.7.
Article 12.6.
50
Kingdom of Morocco.
Article 11.8.
Article 12.7.
51
Kingdom of the Netherlands.
Article 11.9.
Article 12.9.
52
Kingdom of Norway.
Article 11.8.
Article 12.6.
53
Islamic Republic of Pakistan.
Article 11.7.
Article 12.6.
54
Republic of Poland.
Article 11.7.
Article 12.6.
56
Romania.
Article 11.8.
Article 12.7.
58
Kingdom of Saudi Arabia.
Article 29
60
Republic of Singapore.
Article 11.8.
Article 12.7.
65
Kingdom of Sweden.
Article 12.7.
69
Kingdom of Thailand.
Article 11.9.
Article 12.7.
71
Turkmenistan.
Article 11.8.
Article 12.7.
72
United Arab Emirates.
Article 11.7.
73
United Kingdom of Great Britain and Northern Ireland.
Article 11.7.
Article 12.5.
75
Republic of Uzbekistan.
Article 11.7.
Article 12.6.
76
Socialist Republic of Vietnam.
Article 11.8.
Article 12.7.
Article 8. Transactions with dividends.
Reservation.
Under article 8.3 (a) of the Convention, Ukraine reserves the right not to apply any of the provisions of article 8 to its Covered Tax Agreements by the Convention.
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Notification of choice of optional provisions.
Under article 9.8 of the Convention, Ukraine opts to apply article 9.4.
Notification of existing provisions in the listed conventions.
Pursuant to article 9.7 of the Convention, Ukraine considers that the following conventions contain any of the provisions described in article 9.1. The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
People's Democratic Republic of Algeria.
Article 13(2)
2
Republic of Armenia.
Article 13(2)
3
Republic of Austria.
Article 13(2)
4
Republic of Azerbaijan
Article 13(2)
5
Republic of Belarus.
Article 13(2)
6
Kingdom of Belgium.
Article 13(2)
8
Republic of Bulgaria.
Article 13(2)
9
Canada.
Article 13.4.
10
People's Republic of China.
Article 13.4.
11
Republic of Croatia.
Article 13.4.
12
Republic of Cuba.
Article 13(2)
14
Czech Republic.
Article 13(2)
15
Kingdom of Denmark.
Article 13(2)
16
Arab Republic of Egypt
Article 13(2)
17
Republic of Estonia.
Article 13(2)
18
Republic of Finland.
Article 13(2)
19
French Republic.
Article 13(2)
20
Georgia.
Article 13(2)
21
Federal Republic of Germany
Article 13(2)
22
Hellenic Republic.
Article 13(2)
23
Hungary.
Article 13.1.
24
Republic of Iceland.
Article 13(2)
25
Republic of India.
Article 13.4.
26
Republic of Indonesia.
Article 13.3.
28
Ireland.
Article 13(2)
29
State of Israel.
Article 13(2)
30
Italian Republic.
Article 13(2)
32
Hashemite Kingdom of Jordan.
Article 13(2)
33
Republic of Kazakhstan.
Article 13(2)
34
Republic of Korea.
Article 13(2)
36
Kyrgyz Republic.
Article 13.4.
37
Republic of Latvia.
Article 13(2)
38
Lebanese Republic.
Article 13(2)
39
State of Libya.
Article 14.4.
40
Republic of Lithuania.
Article 13(2)
41
Grand Duchy of Luxembourg.
Article 13(2)
42
Republic of Northern Macedonia.
Article 13(2)
45
Republic of Malta.
Article 13.4.
46
Mexican United States.
Article 13(2)
47
Republic of Moldova.
Article 13(2)
48
Mongolia.
Article 13.4.
49
Montenegro.
Article 13(2)
50
Kingdom of Morocco.
Article 13.4.
51
Kingdom of the Netherlands.
Article 13(2)
52
Republic of Norway [sic].
Article 13(2)
53
Islamic Republic of Pakistan.
Article 13(2)
54
Republic of Poland.
Article 13(2)
55
Portuguese Republic.
Article 13(2)
56
Romania.
Article 13(2)
57
Russian Federation.
Article 13.1.
59
Republic of Serbia.
Article 13(2)
60
Republic of Singapore.
Article 13(2)
62
Republic of Slovenia.
Article 13(2)
63
Republic of South Africa.
Article 13(2)
64
Kingdom of Spain.
Article 11.4.
65
Kingdom of Sweden.
Article 13.1.
66
Swiss Confederation.
Article 13(2)
68
Republic of Tajikistan.
Article 13.4.
69
Kingdom of Thailand.
Article 13(2)
71
Turkmenistan.
Article 13.4.
72
United Arab Emirates.
Article 13(2)
73
United Kingdom of Great Britain and Northern Ireland.
Article 13(2)
74
United States of America.
Article 13(2)
76
Socialist Republic of Vietnam.
Article 13(2)
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Notification of existing provisions in the listed conventions.
Pursuant to article 10.6 of the Convention, Ukraine considers that none of its Covered Tax Agreements contains any of the provisions described in article 10.4.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Under article 11(3)(a) of the Convention, Ukraine reserves the right not to apply any of the provisions of article 11 to its Covered Tax Agreements by the Convention.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Notification of existing provisions in the listed conventions.
Pursuant to Article 12.5 of the Convention, Ukraine considers that the following conventions contain one of the provisions described in Article 12(3)(a). The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
People's Democratic Republic of Algeria.
Article 5.5.
2
Republic of Armenia.
Article 5.5).
3
Republic of Austria.
Article 5.5.
4
Republic of Azerbaijan
Article 5.5.
5
Republic of Belarus.
Article 5.5.
6
Kingdom of Belgium.
Article 5.5.
7
Federative Republic of Brazil.
Article 5.5.
8
Republic of Bulgaria.
Article 5.5.
9
Canada.
Article 5.5.
10
People's Republic of China.
Article 5.5.
11
Republic of Croatia.
Article 5.5.
12
Republic of Cuba.
Article 5.5.
13
Republic of Cyprus.
Article 5.5.
14
Czech Republic.
Article 5.5.
15
Kingdom of Denmark.
Article 5.5.
16
Arab Republic of Egypt
Article 5.5.
17
Republic of Estonia.
Article 5.5.
18
Republic of Finland.
Article 5.5(a).
19
French Republic.
Article 5.5.
20
Georgia.
Article 5.5.
21
Federal Republic of Germany
Article 5.5.
22
Hellenic Republic.
Article 5.5.
23
Hungary.
Article 5.5.
24
Republic of Iceland.
Article 5.5.
25
Republic of India.
Article 5.5(a).
26
Republic of Indonesia.
Article 5.5(a).
27
Islamic Republic of Iran.
Article 5.5.
28
Ireland.
Article 5.6.a).
29
State of Israel.
Article 5.5.
30
Italian Republic.
Article 5.4.
31
Japan.
Article 4.4.
32
Hashemite Kingdom of Jordan.
Article 5.5(a).
33
Republic of Kazakhstan.
Article 5.5.
34
Republic of Korea.
Article 5.5.
35
State of Kuwait.
Article 5.6.a).
36
Kyrgyz Republic.
Article 5.5.
37
Republic of Latvia.
Article 5.5.
38
Lebanese Republic.
Article 5.5.
39
State of Libya.
Article 6.5.
40
Republic of Lithuania.
Article 5.5.
41
Grand Duchy of Luxembourg.
Article 5.5.
42
Republic of Northern Macedonia.
Article 5.5.
43
Malaysia.
Article 5.5(a).
44
Malaysia.
Article 5.5(a).
45
Republic of Malta.
Article 5.5.
46
Mexican United States.
Article 5.5.
47
Republic of Moldova.
Article 5.5.
48
Mongolia.
Article 5.5(a).
49
Montenegro.
Article 5.5.
50
Kingdom of Morocco.
Article 5.5(a).
51
Kingdom of the Netherlands.
Article 5.5.
52
Kingdom of Norway.
Article 5.5.
53
Islamic Republic of Pakistan.
Article 5.5.
54
Republic of Poland.
Article 5.5.
55
Portuguese Republic.
Article 5.5.
56
Romania.
Article 5.5(a).
57
Russian Federation.
Article 5.5.
58
Kingdom of Saudi Arabia.
Article 5.5(a).
59
Republic of Serbia.
Article 5.5.
60
Republic of Singapore.
Article 5.5.
61
Slovak Republic.
Article 5.5.
62
Republic of Slovenia.
Article 5.5.
63
Republic of South Africa.
Article 5.5.
64
Kingdom of Spain.
Article 4.5.
65
Kingdom of Sweden.
Article 5.5.
66
Swiss Confederation.
Article 5.5.
67
Syrian Arab Republic.
Article 5.5.
68
Republic of Tajikistan.
Article 5.5.
69
Kingdom of Thailand.
Article 5.5(a).
70
Republic of Turkey.
Article 5.5.
71
Turkmenistan.
Article 5.5(a).
72
United Arab Emirates.
Article 5.5(a).
73
United Kingdom of Great Britain and Northern Ireland.
Article 5.5.
74
United States of America.
Article 5.5(a).
75
Republic of Uzbekistan.
Article 4.5.
76
Socialist Republic of Vietnam.
Article 5.5(a).
Pursuant to article 12.6 of the Convention, Ukraine considers that the following conventions contain one of the provisions described in article 12(3)(b). The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
People's Democratic Republic of Algeria.
Article 5.6.
2
Republic of Armenia.
Article 5.6.
3
The Republic of Austria.
Article 5.6.
4
The Republic of Azerbaijan.
Article 5.6.
5
Republic of Belarus.
Article 5.6.
6
Kingdom of Belgium.
Article 5.6.
7
Federative Republic of Brazil.
Article 5.6.
8
Republic of Bulgaria.
Article 5.6.
9
Canada.
Article 5.6.
10
People's Republic of China.
Article 5.6.
11
Croatia.
Article 5.6.
12
Republic of Cuba.
Article 5.6.
13
Republic of Cyprus.
Article 5.6.
14
Czech Republic.
Article 5.6.
15
Kingdom of Denmark.
Article 5.6.
16
Arab Republic of Egypt
Article 5.7.
17
Republic of Estonia.
Article 5.6.
18
Republic of Finland.
Article 5.6.
19
French Republic.
Article 5.6.
20
Georgia.
Article 5.6.
21
Federal Republic of Germany
Article 5.6.
22
Hellenic Republic.
Article 5.6.
23
Hungary.
Article 5.6.
24
Republic of Iceland.
Article 5.6.
25
Republic of India.
Article 5.6.
26
Republic of Indonesia.
Article 5.6.
27
Islamic Republic of Iran.
Article 5.6.
28
Ireland.
Article 5.7.
29
State of Israel.
Article 5.6.
30
Italian Republic.
Article 5.5.
31
Japan.
Article 4.5.
32
Hashemite Kingdom of Jordan.
Article 5.7.
33
Republic of Kazakhstan.
Article 5.6.
34
Republic of Korea.
Article 5.6.
35
State of Kuwait.
Article 5.7.
36
Kyrgyz Republic.
Article 5.6.
37
Republic of Latvia.
Article 5.6.
38
Lebanese Republic.
Article 5.7.
39
State of Libya.
Article 6.6.
40
Republic of Lithuania.
Article 5.6.
41
Grand Duchy of Luxembourg.
Article 5.6.
42
Republic of Northern Macedonia.
Article 5.6.
43
Malaysia.
Article 5.6.
44
Malaysia.
Article 5.6.
45
Republic of Malta.
Article 5.6.
46
Mexican United States.
Article 5.7.
47
Republic of Moldova.
Article 5.6.
48
Mongolia.
Article 5.6.
49
Montenegro.
Article 5.6.
50
Kingdom of Morocco.
Article 5.7.
51
Kingdom of the Netherlands.
Article 5.6.
52
Kingdom of Norway.
Article 5.6.
53
Islamic Republic of Pakistan.
Article 5.6.
54
Republic of Poland.
Article 5.6.
55
Portuguese Republic.
Article 5.6.
56
Romania.
Article 5.6.
57
Russian Federation.
Article 5.6.
58
Kingdom of Saudi Arabia.
Article 5.6.
59
Republic of Serbia.
Article 5.6.
60
Republic of Singapore.
Article 5.6.
61
Slovak Republic.
Article 5.6.
62
Republic of Slovenia.
Article 5.6.
63
Republic of South Africa.
Article 5.6.
64
Kingdom of Spain.
Article 4.4.
65
Kingdom of Sweden.
Article 5.6.
66
Swiss Confederation.
Article 5.6.
67
Syrian Arab Republic.
Article 5.6.
68
Republic of Tajikistan.
Article 5.6.
69
Kingdom of Thailand.
Article 5.7.
70
Republic of Turkey.
Article 5.6.
71
Turkmenistan.
Article 5.7.
72
United Arab Emirates.
Article 5.6.
73
United Kingdom of Great Britain and Northern Ireland.
Article 5.6.
74
United States of America.
Article 5.6.
75
Republic of Uzbekistan.
Article 4.6.
76
Socialist Republic of Vietnam.
Article 5.6.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Notification of choice of optional provisions.
Under article 13.7 of the Convention, Ukraine opts to apply option A of article 13.1.
Notification of existing provisions in the listed conventions.
Pursuant to article 13.7 of the Convention, Ukraine considers that the following conventions contain one of the provisions described in article 13.5 (a). The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
People's Democratic Republic of Algeria.
Article 5.4.
2
Republic of Armenia.
Article 5.4.
3
Republic of Austria.
Article 5.4.
4
Republic of Azerbaijan
Article 5.4.
5
Republic of Belarus.
Article 5.4.
6
Kingdom of Belgium.
Article 5.4.
7
Federative Republic of Brazil.
Article 5.4.
8
Republic of Bulgaria.
Article 5.4.
9
Canada.
Article 5.4.
10
People's Republic of China.
Article 5.4.
11
Republic of Croatia.
Article 5.4.
12
Republic of Cuba.
Article 5.4.
13
Republic of Cyprus.
Article 5.4.
14
Czech Republic.
Article 5.4.
15
Kingdom of Denmark.
Article 5.4.
16
Arab Republic of Egypt
Article 5.4.
17
Republic of Estonia.
Article 5.4.
18
Republic of Finland.
Article 5.4.
19
French Republic.
Article 5.4.
20
Georgia.
Article 5.4.
21
Federal Republic of Germany
Article 5.4.
22
Hellenic Republic.
Article 5.4.
23
Hungary.
Article 5.4.
24
Republic of Iceland.
Article 5.4.
25
Republic of India.
Article 5.4.
26
Republic of Indonesia.
Article 5.4.
27
Islamic Republic of Iran.
Article 5.4.
28
Ireland.
Article 5.5.
29
State of Israel.
Article 5.4.
30
Italian Republic.
Article 5.3, Protocol 1.
31
Japan.
Article 4.3.
32
Hashemite Kingdom of Jordan.
Article 5.4.
33
Republic of Kazakhstan.
Article 5.4.
34
Republic of Korea.
Article 5.4.
35
State of Kuwait.
Article 5.5.
36
Kyrgyz Republic.
Article 5.4.
37
Republic of Latvia.
Article 5.4.
38
Lebanese Republic.
Article 5.4.
39
State of Libya.
Article 6.4.
40
Republic of Lithuania.
Article 5.4.
41
Grand Duchy of Luxembourg.
Article 5.4.
42
Republic of Northern Macedonia.
Article 5.4.
43
Malaysia.
Article 5.3.
44
Malaysia.
Article 5.4.
45
Republic of Malta.
Article 5.4.
46
Mexican United States.
Article 5.4.
47
Republic of Moldova.
Article 5.4.
48
Mongolia.
Article 5.4.
49
Montenegro.
Article 5.4.
50
Kingdom of Morocco.
Article 5.4.
51
Kingdom of the Netherlands.
Article 5.4.
52
Kingdom of Norway.
Article 5.4.
53
Islamic Republic of Pakistan.
Article 5.4.
54
Republic of Poland.
Article 5.4.
55
Portuguese Republic.
Article 5.4.
56
Romania.
Article 5.4.
57
Russian Federation.
Article 5.4.
58
Kingdom of Saudi Arabia.
Article 5.4.
59
Republic of Serbia.
Article 5.4.
60
Republic of Singapore.
Article 5.4.
61
Slovak Republic.
Article 5.4.
62
Republic of Slovenia.
Article 5.4.
63
Republic of South Africa.
Article 5.4.
64
Kingdom of Spain.
Article 4.3.
65
Kingdom of Sweden.
Article 5.4.
66
Swiss Confederation.
Article 5.4.
67
Syrian Arab Republic.
Article 5.4.
68
Republic of Tajikistan.
Article 5.4.
69
Kingdom of Thailand.
Article 5.4.
70
Republic of Turkey.
Article 5.4.
71
Turkmenistan.
Article 5.4.
72
United Arab Emirates.
Article 5.4.
73
United Kingdom of Great Britain and Northern Ireland.
Article 5.4.
74
United States of America.
Article 5.4.
75
Republic of Uzbekistan.
Article 4.4.
76
Socialist Republic of Vietnam.
Article 5.4.
Article 14. Fragmentation of contracts.
Notification of existing provisions in the listed conventions.
Pursuant to article 14.4 of the Convention, Ukraine considers that none of its Covered Tax Agreements contains any of the provisions described in article 14.2, which are not subject to any of the reservations provided for in article 14(3)(b).
Article 16. Mutual agreement procedure.
Notification of existing provisions in the listed conventions.
Under article 16.6 (a) of the Convention, Ukraine considers that the following conventions contain one of the provisions described in article 16.4 (a)(i). The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
1
People's Democratic Republic of Algeria.
Article 25.1.
2
Republic of Armenia.
Article 25(1), first sentence.
3
Republic of Austria.
Article 25(1), first sentence.
4
Republic of Azerbaijan
Article 25.1.
5
Republic of Belarus.
Article 24(1), first sentence.
6
Kingdom of Belgium.
Article 25(1), first sentence.
7
Federative Republic of Brazil.
Article 25(1), first sentence.
8
Republic of Bulgaria.
Article 26(1), first sentence.
9
Canada.
Article 25(1), first sentence.
10
People's Republic of China.
Article 26(1), first sentence.
11
Republic of Croatia.
Article 25(1), first sentence.
12
Republic of Cuba.
Article 26(1), first sentence.
13
Republic of Cyprus.
Article 23(1), first sentence.
14
Czech Republic.
Article 25(1), first sentence.
15
Kingdom of Denmark.
Article 26(1), first sentence.
16
Arab Republic of Egypt
Article 26(1), first sentence.
17
Republic of Estonia.
Article 26(1), first sentence.
18
Republic of Finland.
Article 25(1), first sentence.
19
French Republic.
Article 25(1), first sentence.
20
Georgia.
Article 26(1), first sentence.
21
Federal Republic of Germany
Article 25(1), first sentence.
22
Hellenic Republic.
Article 25(1), first sentence.
23
Hungary.
Article 25(1), first sentence.
24
Republic of Iceland.
Article 25(1), first sentence.
25
Republic of India.
Article 26(1), first sentence.
26
Republic of Indonesia.
Article 25(1), first sentence.
27
Islamic Republic of Iran.
Article 25(1), first sentence.
28
Ireland.
Article 24(1), first sentence.
29
State of Israel.
Article 25(1), first sentence.
30
Italian Republic.
Article 26(1), first sentence.
31
Japan.
Article 22(1), first sentence.
32
Hashemite Kingdom of Jordan.
Article 26(1), first sentence.
33
Republic of Kazakhstan.
Article 24(1), first sentence.
34
Republic of Korea.
Article 25(1), first sentence.
35
State of Kuwait.
Article 26(1), first sentence.
36
Kyrgyz Republic.
Article 25(1), first sentence.
37
Republic of Latvia.
Article 27(1), first sentence.
38
Lebanese Republic.
Article 25(1), first sentence.
39
State of Libya.
Article 25(1), first sentence.
40
Republic of Lithuania.
Article 27(1), first sentence.
41
Grand Duchy of Luxembourg.
Article 25(1), first sentence.
42
Republic of Northern Macedonia.
Article 26(1), first sentence.
43
Malaysia.
Article 23(1), first sentence.
44
Malaysia.
Article 25(1), first sentence.
45
Republic of Malta.
Article 24(1), first sentence.
46
Mexican United States.
Article 26(1), first sentence.
47
Republic of Moldova.
Article 25(1), first sentence.
48
Mongolia.
Article 26(1), first sentence.
49
Montenegro.
Article 26(1), first sentence.
50
Kingdom of Morocco.
Article 25(1), first sentence.
51
Kingdom of the Netherlands.
Article 27(1), first sentence.
52
Kingdom of Norway.
Article 26(1), first sentence.
53
Islamic Republic of Pakistan.
Article 24(1), first sentence.
54
Republic of Poland.
Article 26(1), first sentence.
55
Portuguese Republic.
Article 26(1), first sentence.
56
Romania.
Article 26(1), first sentence.
57
Russian Federation.
Article 24(1), first sentence.
58
Kingdom of Saudi Arabia.
Article 25(1), first sentence.
59
Republic of Serbia.
Article 26(1), first sentence.
60
Republic of Singapore.
Article 24(1), first sentence.
61
Slovak Republic.
Article 25(1), first sentence.
62
Republic of Slovenia.
Article 26(1), first sentence.
63
Republic of South Africa.
Article 23(1), first sentence.
64
Kingdom of Spain.
Article 20(1), first sentence.
65
Kingdom of Sweden.
Article 24(1), first sentence.
66
Swiss Confederation.
Article 25(1), first sentence.
67
Syrian Arab Republic.
Article 25(1), first sentence.
68
Republic of Tajikistan.
Article 25(1), first sentence.
69
Kingdom of Thailand.
Article 25(1), first sentence.
70
Republic of Turkey.
Article 25(1), first sentence.
71
Turkmenistan.
Article 25(1), first sentence.
72
United Arab Emirates.
Article 27(1), first sentence.
73
United Kingdom of Great Britain and Northern Ireland.
Article 26.1.
74
United States of America.
Article 26.1.
75
Republic of Uzbekistan.
Article 25(1), first sentence.
76
Socialist Republic of Vietnam.
Article 25(1), first sentence.
Pursuant to article 16.6(b)(i) of the Convention, Ukraine considers that the following conventions contain a provision determining that the cases to which the first sentence of article 16.1 applies must be submitted within a period of less than three years from the first notification of the action giving rise to an imposition not in conformity with the provisions of the tax agreement covered. The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
9
Canada.
Article 25(1), second sentence.
26
Republic of Indonesia.
Article 25(1), second sentence.
27
Islamic Republic of Iran.
Article 25(1), second sentence.
30
Italian Republic.
Article 25(1), second sentence.
38
Lebanese Republic.
Article 25(1), second sentence.
Pursuant to article 16.6.b(ii) of the Convention, Ukraine considers that the following conventions contain a provision that determines that the specific time period for the submission of cases to which the first sentence of article 16.1 applies is at least three years after the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of that provision is given below.
Number of the agreement listed
Other Contracting Jurisdiction
Provision
2
Republic of Armenia.
Article 25(1), second sentence.
3
Republic of Austria.
Article 25(1), second sentence.
5
Republic of Belarus.
Article 24(1), second sentence.
6
Kingdom of Belgium.
Article 25(1), second sentence.
8
Republic of Bulgaria.
Article 26(1), second sentence.
10
People's Republic of China.
Article 26(1), second sentence.
11
Republic of Croatia.
Article 25(1), second sentence.
12
Republic of Cuba.
Article 26(1), second sentence.
13
Republic of Cyprus.
Article 23(1), second sentence.
14
Czech Republic.
Article 25(1), second sentence.
15
Kingdom of Denmark.
Article 26(1), second sentence.
16
Arab Republic of Egypt
Article 26(1), second sentence.
17
Republic of Estonia.
Article 26(1), second sentence.
18
Republic of Finland.
Article 25(1), second sentence.
19
French Republic.
Article 25(1), second sentence.
20
Georgia.
Article 26(1), second sentence.
21
Federal Republic of Germany
Article 25(1), second sentence.
22
Hellenic Republic.
Article 25(1), second sentence.
23
Hungary.
Article 25(1), second sentence.
24
Republic of Iceland.
Article 25(1), second sentence.
25
Republic of India.
Article 26(1), second sentence.
28
Ireland.
Article 24(1), second sentence.
29
State of Israel.
Article 25(1), second sentence.
31
Japan.
Article 22(1), second sentence.
32
Hashemite Kingdom of Jordan.
Article 26(1), second sentence.
33
Republic of Kazakhstan.
Article 24(1), second sentence.
34
Republic of Korea.
Article 25(1), second sentence.
35
State of Kuwait.
Article 26(1), second sentence.
36
Kyrgyz Republic.
Article 25(1), second sentence.
37
Republic of Latvia.
Article 27(1), second sentence.
39
State of Libya.
Article 25(1), second sentence.
40
Republic of Lithuania.
Article 27(1), second sentence.
41
Grand Duchy of Luxembourg.
Article 25(1), second sentence.
42
Republic of Northern Macedonia.
Article 26(1), second sentence.
43
Malaysia.
Article 23(1), second sentence.
44
Malaysia.
Article 25(1), second sentence.
45
Republic of Malta.
Article 24(1), second sentence.
46
Mexican United States.
Article 26(1), second sentence.
47
Republic of Moldova.
Article 25(1), second sentence.
48
Mongolia.
Article 26(1), second sentence.
49
Montenegro.
Article 25(1), second sentence.
50
Kingdom of Morocco.
Article 25(1), second sentence.
51
Kingdom of the Netherlands.
Article 27(1), second sentence.
52
Kingdom of Norway.
Article 26(1), second sentence.
53
Islamic Republic of Pakistan.
Article 24(1), second sentence.
54
Republic of Poland.
Article 26(1), third sentence.
55
Portuguese Republic.
Article 26(1), second sentence.
56
Romania.
Article 26(1), second sentence.
57
Russian Federation.
Article 24(1), second sentence.
58
Kingdom of Saudi Arabia.
Article 25(1), second sentence.
59
Republic of Serbia.
Article 26(1), second sentence.
60
Republic of Singapore.
Article 24(1), second sentence.
61
Slovak Republic.
Article 25(1), second sentence.
62
Republic of Slovenia.
Article 26(1), second sentence.
63
Republic of South Africa.
Article 23(1), second sentence.
64
Kingdom of Spain.
Article 20(1), second sentence.
65
Kingdom of Sweden.
Article 24(1), second sentence.
66
Swiss Confederation.
Article 25(1), second sentence.
67
Syrian Arab Republic.
Article 25(1), second sentence.
68
Republic of Tajikistan.
Article 25(1), second sentence.
69
Kingdom of Thailand.
Article 25(1), second sentence.
71
Turkmenistan.
Article 25(1), second sentence.
72
United Arab Emirates.
Article 27(1), second sentence.
75
Republic of Uzbekistan.
Article 25(1), second sentence.
76
Socialist Republic of Vietnam.
Article 25(1), second sentence.
Notification of listed conventions that do not contain certain provisions.
Pursuant to article 16.6(c)(ii) of the Convention, Ukraine considers that the following conventions do not contain any of the provisions described in article 16.4(b)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
4
Republic of Azerbaijan
7
Federative Republic of Brazil.
9
Canada.
16
Arab Republic of Egypt
26
Republic of Indonesia.
30
Italian Republic.
43
Malaysia.
46
Mexican United States.
54
Republic of Poland.
56
Romania.
61
Slovak Republic.
64
Kingdom of Spain.
66
Swiss Confederation.
69
Kingdom of Thailand.
70
Republic of Turkey.
73
United Kingdom of Great Britain and Northern Ireland.
Pursuant to article 16.6(d)(ii) of the Convention, Ukraine considers that the following conventions do not contain any of the provisions described in article 16.4(c)(ii).
Number of the agreement listed
Other Contracting Jurisdiction
6
Kingdom of Belgium.
7
Federative Republic of Brazil.
13
Republic of Cyprus.
15
Kingdom of Denmark.
16
Arab Republic of Egypt
17
Republic of Estonia.
20
Georgia.
22
Hellenic Republic.
26
Republic of Indonesia.
28
Ireland.
30
Italian Republic.
33
Republic of Kazakhstan.
34
Republic of Korea.
36
Kyrgyz Republic.
37
Republic of Latvia.
40
Republic of Lithuania.
41
Grand Duchy of Luxembourg.
42
Republic of Northern Macedonia.
45
Republic of Malta.
47
Republic of Moldova.
53
Islamic Republic of Pakistan.
54
Republic of Poland.
55
Portuguese Republic.
57
Russian Federation.
63
Republic of South Africa.
66
Swiss Confederation.
68
Republic of Tajikistan.
73
United Kingdom of Great Britain and Northern Ireland.
Article 17. Correlative adjustments.
Reservation.
Under Article 17(3)(b) of the Convention, Ukraine reserves the right not to apply any of the provisions of Article 17 to its Covered Tax Agreements by it, arguing that, in the absence of the provision referred to in Article 17(2) of its tax convention, it:
(i) make the appropriate adjustment referred to in Article 17.1; or
(ii) its competent authority shall endeavour to resolve the case under the provisions on mutual agreement procedure contained in the tax convention covered.
Uruguay
Reservations and notifications made by the Eastern Republic of Uruguay and confirmed at the time of deposit of the instrument of ratification, in accordance with articles 28.6 and 29.3 of the Convention
Article 2. Interpretation of terms.
Notification.
Conventions covered by the Multilateral Convention.
Under article 2.1(a)(ii) of the Convention, Uruguay wishes the following conventions to be covered by the Convention:
N.º
Title
Other Contracting Jurisdiction
Original/ Instrument amending
Date of signature
Date of entry into force
1
Convention between the Kingdom of Belgium and the Eastern Republic of Uruguay to prevent double taxation of income and property taxes and to prevent tax evasion.
Belgium.
Original.
23-08-2013
04-08-2017
2
Agreement between the Government of the Republic of Chile and the Government of the Eastern Republic of Uruguay to eliminate double taxation in relation to income and property taxes and to prevent tax evasion and avoidance.
Chile.
Original.
01-04-2016
05-09-2018
3
Convention between the Eastern Republic of Uruguay and the Republic of Ecuador to prevent double taxation of income and property taxes and to prevent tax evasion.
Ecuador.
Original.
26-05-2011
15-11-2012
4
Agreement between the Republic of Finland and the Eastern Republic of Uruguay to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Finland.
Original.
13-12-2011
06-02-2013
5
Agreement between the Eastern Republic of Uruguay and the Federal Republic of Germany to prevent double taxation and tax reduction in income and property taxes.
Germany.
Original.
09-03-2010
28-12-2011
6
Agreement between the Government of the Eastern Republic of Uruguay and the Government of the People's Republic of Hungary to prevent double taxation of income and property taxes.
Hungary.
Original.
25-10-1988
13-08-1993
7
Agreement between the Government of the Eastern Republic of Uruguay and the Government of the Republic of India to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
India.
Original.
08-09-2011
21-06-2013
8
Convention between the Eastern Republic of Uruguay and the Republic of Korea to prevent double taxation and prevent tax evasion in respect of income and property taxes.
Korea.
Original.
29-11-2011
22-01-2013
9
Convention between the Principality of Liechtenstein and the Eastern Republic of Uruguay to prevent double taxation of income and property taxes.
Liechtenstein.
Original.
18-10-2010
03-09-2012
10
Convention between the Grand Duchy of Luxembourg and the Eastern Republic of Uruguay to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Luxembourg.
Original.
10-03-2015
11-01-2017
11
Convention between Malta and the Eastern Republic of Uruguay to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Malta.
Original.
11-03-2011
13-12-2012
12
Agreement between the Eastern Republic of Uruguay and the United Mexican States to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Mexico.
Original.
14-08-2009
29-12-2010
13
Convention between the Eastern Republic of Uruguay and the Portuguese Republic to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Portugal.
Original.
30-11-2009
13-09-2012
14
Convention between the Eastern Republic of Uruguay and Romania to prevent double taxation and prevent tax evasion in the area of income and property taxes.
Romania.
Original.
14-09-2012
22-10-2014
15
Agreement between the Republic of Singapore and the Eastern Republic of Uruguay to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Singapore.
Original.
15-01-2015
14-03-2017
16
Convention between the Eastern Republic of Uruguay and the Kingdom of Spain to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Spain.
Original.
09-10-2009
24-04-2011
17
Agreement between the Swiss Confederation and the Eastern Republic of Uruguay to prevent double taxation of income and property taxes.
Switzerland.
Original.
18-10-2010
28-12-2011
18
Convention between the Eastern Republic of Uruguay and the Government of the United Arab Emirates to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
United Arab Emirates.
Original.
10-10-2014
13-06-2016
19
Convention between the United Kingdom of Great Britain and Northern Ireland and the Eastern Republic of Uruguay to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
United Kingdom.
Original.
24-02-2016
14-11-2016
20
Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Eastern Republic of Uruguay to prevent double taxation and to prevent tax evasion in respect of income and property taxes.
Vietnam.
Original.
09-12-2013
26-07-2016
Article 3. Transparent entities.
Notification of existing provisions in the conventions included in the list.
Under article 3.6 of the Convention, Uruguay considers that the following conventions contain any of the provisions described in article 3.4 that are not subject to any of the reservations provided for in article 3.5 (b) to (e). The number of the article and paragraph of each of these provisions is indicated below.
Convention number listed
Other Contracting Jurisdiction
Provision
2
Chile.
Article 1.2.
5
Germany.
Article 4.4.
9
Liechtenstein.
Protocol. Ad. 1.c).
10
Luxembourg.
Protocol Ad. 1.b).
11
Malta.
Protocol Ad. 1.a) and 1.c).
12
Mexico.
Article 4.4.
19
United Kingdom.
Article 4.3.
Article 4. Entities with double residence.
Notification of existing provisions in the conventions included in the list.
Pursuant to article 4.4 of the Convention, Uruguay considers that the following conventions contain any of the provisions described in article 4.2 that are not subject to any of the reservations provided for in article 4.3(b) to (d). The number of the article and paragraph of each of these provisions is indicated below.
Convention number listed
Other Contracting Jurisdiction
Provision
1
Belgium.
Article 4.3.
2
Chile.
Article 4.3.
3
Ecuador.
Article 4.3.
4
Finland.
Article 4.3.
5
Germany.
Article 4.3.
6
Hungary.
Article 4.3.
7
India.
Article 4.3.
8
Korea.
Article 4.3.
9
Liechtenstein.
Article 4.3.
10
Luxembourg.
Article 4.3.
11
Malta.
Article 4.3.
12
Mexico.
Article 4.3.
13
Portugal.
Article 4.3.
14
Romania.
Article 4.3.
15
Singapore.
Article 4.3.
16
Spain.
Article 4.3.
17
Switzerland.
Article 4.3.
18
United Arab Emirates.
Article 4.3.
19
United Kingdom.
Article 4.4.
20
Vietnam.
Article 4.3.
Article 5. Application of methods to eliminate double taxation.
Notification of choice of optional provisions.
Under article 5.10 of the Convention, Uruguay opts to apply Option C under article 5.1.
Notification of existing provisions in the conventions included in the list.
Jurisdictions choosing Option C:
Under article 5.10 of the Convention, Uruguay considers that the following conventions include one of the provisions described in article 5.7. The number of the article and paragraph of each of these provisions is indicated below.
Convention number listed
Other Contracting Jurisdiction
Provision
5
Germany.
Article 22(2)(a).
6
Hungary.
Article 24.1.
Article 6. Purpose of the Covered Tax Agreements.
Notification of choice of optional provisions.
Under article 6.6 of the Convention, Uruguay opts to apply article 6.3).
Notification of the text of the Preamble existing in the conventions included in the list.
Under article 6.5 of the Convention, Uruguay considers that the following conventions do not fall within the scope of a reservation made under article 6.4 and contain in the Preamble the wording referred to in article 6.2. The text of the relevant paragraph in the Preamble is set out below.
Agreement number in the list
Other Contracting Jurisdiction
Preamble text
1
Belgium.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
2
Chile.
"Wishing to promote the development of their economic relationship and to strengthen their cooperation in tax matters,
With the intention of concluding a Convention for the Elimination of Double Taxation in relation to Income and Property Taxes without creating opportunities for situations of null and void taxation through tax evasion or avoidance (including agreements for the abuse of treaties – treaty-shopping – aimed at allowing residents of third States indirectly to derive benefits from this Convention),’;
3
Ecuador.
'Wishing to conclude a convention to prevent double taxation of income and property taxes and to prevent tax evasion'.
4
Finland.
'Wishing to conclude an agreement to avoid double taxation and to prevent tax evasion in the area of income and property taxes,'.
6
Hungary.
'Wishing to conclude a convention to prevent double taxation on income and property taxes'.
7
India.
"Wishing to conclude an agreement to avoid double taxation and prevent tax evasion in the area of income and property taxes and to promote economic cooperation between the two countries".
8
Korea.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes'.
9
Liechtenstein.
"Considering that the Contracting States recognize that the successful development of economic links between the Contracting States calls for greater cooperation;
Whereas the Contracting States wish to develop further their relations through cooperation aimed at their mutual benefits in the field of taxation;
and considering that the Contracting States wish to conclude a convention to prevent double taxation on income and property taxes.’
10
Luxembourg.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
11
Malta.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes'.
12
Mexico.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
13
Portugal.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in respect of income and property taxes'.
14
Romania.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
15
Singapore.
'Wishing to conclude an agreement to avoid double taxation and to prevent tax evasion in the area of income and property taxes,'.
16
Spain.
'Wishing to conclude a convention to prevent double taxation and prevent tax evasion in the area of income and property taxes,'.
17
Switzerland.
'Wishing to conclude a convention to prevent double taxation of income and property taxes'.
18
United Arab Emirates.
'Wishing to promote their mutual economic relations through the conclusion between them of a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes,'.
19
United Kingdom.
'Wishing to conclude a convention to prevent double taxation and to prevent tax evasion in the area of income and property taxes'.
20
Vietnam.
'Wishing to conclude an agreement to avoid double taxation and to prevent tax evasion in the area of income and property taxes,'.
In accordance with article 6.6 of the Convention, Uruguay considers that the following conventions do not contain in their Preamble a reference to its desire to develop its economic relations or to strengthen cooperation in tax matters.
No of the Convention in the list
Other Contracting Jurisdiction
1
Belgium.
3
Ecuador.
4
Finland.
6
Hungary.
7
India.
8
Korea.
10
Luxembourg.
11
Malta.
12
Mexico.
13
Portugal.
14
Romania.
15
Singapore.
16
Spain.
17
Switzerland.
18
United Arab Emirates.
19
United Kingdom.
20
Vietnam.
Article 7. Measures to prevent the abuse of conventions.
Notification of choice of optional provisions.
Under article 7.17 (b) of the Convention, Uruguay opts to apply article 7.4.
Under article 7.17 (c) of the Convention, Uruguay opts to apply the Simplified Benefit Limitation Provision under article 7.6.
Notification of existing provisions in the conventions included in the list.
Under article 7.17 (a) of the Convention, Uruguay considers that the following conventions are not subject to the reservation provided for in article 7.15 (b) and contain any of the provisions described in article 7.2. The number of the article and paragraph of each of these provisions is indicated below.
Convention number listed
Other Contracting Jurisdiction
Provision
2
Chile.
Article 28.6.
3
Ecuador.
Articles 11.7 and 12.7.
4
Finland.
Protocol Ad. 3 (a), (b), (c).
7
India.
Article 29.7.
8
Korea.
Article 28
16
Spain.
Protocol Ad. IV.2.d).
19
United Kingdom.
Article 23
Under article 7.17 (c) of the Convention, Uruguay considers that the following conventions include one of the provisions described in article 7.14. The number of the article and paragraph of each of these provisions is indicated below.
Convention number listed
Other Contracting Jurisdiction
Provision
2
Chile.
Articles 28(1) to 28(5).
3
Ecuador.
Article 25
7
India.
Articles 29.2 to 29.6.
Article 8. Transactions with dividends.
Notification of existing provisions in the conventions included in the list.
Under article 8.4 of the Convention, Uruguay considers that the following conventions contain one of the provisions described in article 8.1. The number of the article and paragraph of each of these provisions is indicated below.
Convention number listed
Other Contracting Jurisdiction
Provision
1
Belgium.
Article 10(2)(a).
2
Chile.
Article 10(2)(a).
3
Ecuador.
Article 10(2)(a).
4
Finland.
Article 10(2)(a).
5
Germany.
Article 10(2)(a).
8
Korea.
Article 10(2)(a).
9
Liechtenstein.
Article 10(2)(a).
10
Luxembourg.
Article 10(2)(a).
11
Malta.
Article 10(2)(a).
13
Portugal.
Article 10(2)(a).
14
Romania.
Article 10(2)(a).
15
Singapore.
Article 10(2)(a).
16
Spain.
Article 10.2.
17
Switzerland.
Article 10(2)(a).
19
United Kingdom.
Article 10(2)(a).
20
Vietnam.
Article 10(2)(a).
Article 9. Capital gains arising from the disposal of shares or similar rights in entities whose value is derived primarily from immovable property.
Notification of choice of optional provisions.
Under article 9.8 of the Convention, Uruguay opts to apply article 9.4.
Notification of existing provisions in the conventions included in the list.
Under article 9.7 of the Convention, Uruguay considers that the following conventions contain one of the provisions described in article 9.1. The number of the article and paragraph of each of these provisions is indicated below.
Convention number listed
Other Contracting Jurisdiction
Provision
1
Belgium.
Article 13.4.
2
Chile.
Article 13.4.
4
Finland.
Article 13(2)
5
Germany.
Article 13(2)
7
India.
Article 13.4.
8
Korea.
Article 13.4.
9
Liechtenstein.
Article 13.4.
10
Luxembourg.
Article 13.4.
11
Malta.
Article 13.4.
12
Mexico.
Article 13.4.
13
Portugal.
Article 13.4.
14
Romania.
Article 13.4.
15
Singapore.
Article 13.4.
16
Spain.
Article 13.4.
17
Switzerland.
Article 13.4.
18
United Arab Emirates.
Article 13.4.
19
United Kingdom.
Article 13.4.
Article 10. Anti-abuse rule for permanent establishments located in third jurisdictions.
Notification of existing provisions in the conventions included in the list.
Under article 10.6 of the Convention, Uruguay considers that the following convention contains one of the provisions described in article 10.4. The number of the article and paragraph of each of these provisions is indicated below.
Convention number listed
Other Contracting Jurisdiction
Provision
2
Chile.
Article 28.7.
Article 11. Application of tax treaties to restrict the right of a Party to impose taxation on its own residents.
Reservation.
Under article 11(3)(a) of the Convention, Uruguay reserves the right not to apply any of the provisions of article 11 to its Covered Tax Agreements by the Convention.
Article 12. Artificial circumvention of permanent establishment status through commission agreements and similar strategies.
Notification of existing provisions in the conventions included in the list.
Under article 12.5 of the Convention, Uruguay considers that the following conventions contain one of the provisions described in article 12.3.a. The number of the article and paragraph of each of these provisions is indicated below.
Convention number listed
Other Contracting Jurisdiction
Provision
1
Belgium.
Article 5.5.
2
Chile.
Article 5.5.
3
Ecuador.
Article 5.5.a.
4
Finland.
Article 5.5.
5
Germany.
Article 5.5.
6
Hungary.
Article 5.5.
7
India.
Article 5.5.a.
8
Korea.
Article 5.5.
10
Luxembourg.
Article 5.5.
11
Malta.
Article 5.5.
12
Mexico.
Article 5.5.
13
Portugal.
Article 5.5.
14
Romania.
Article 5.5.
15
Singapore.
Article 5.5.
16
Spain.
Article 5.5.
17
Switzerland.
Article 5.5.
18
United Arab Emirates.
Article 5.5.a.
19
United Kingdom.
Article 5.5.
20
Vietnam.
Article 5.5.a.
Pursuant to article 12.6 of the Convention, Uruguay considers that the following conventions include one of the provisions described in article 12.3.(b) The number of the article and the subparagraph of each of these provisions is set out below.
Convention number listed
Other Contracting Jurisdiction
Provision
1
Belgium.
Article 5.6.
2
Chile.
Article 5.7.a.
3
Ecuador.
Article 5.6.
4
Finland.
Article 5.6.
5
Germany.
Article 5.6.
6
Hungary.
Article 5.6.
7
India.
Article 5.7.
8
Korea.
Article 5.6.
9
Liechtenstein.
Article 5.5.
10
Luxembourg.
Article 5.6.
11
Malta.
Article 5.6.
12
Mexico.
Article 5.7.
13
Portugal.
Article 5.6.
14
Romania.
Article 5.6.
15
Singapore.
Article 5.7.
16
Spain.
Article 5.6.
17
Switzerland.
Article 5.6.
18
United Arab Emirates.
Article 5.7.
19
United Kingdom.
Article 5.6.
20
Vietnam.
Article 5.7.
Article 13. Artificial circumvention of permanent establishment status through exemptions from specific activities.
Notification of choice of optional provisions.
Under article 13.7 of the Convention, Uruguay chooses to apply option A of article 13.1.
Notification of existing provisions in the conventions included in the list.
Under article 13.7 of the Convention, Uruguay considers that the following conventions contain any of the provisions described in article 13.5 (a) that are not subject to any of the reservations provided for in article 13.6 (b). The number of the article and paragraph of each of these provisions is indicated below.
Convention number listed
Other Contracting Jurisdiction
Provision
1
Belgium.
Article 5.4.
2
Chile.
Article 5.4.
3
Ecuador.
Article 5.4.
4
Finland.
Article 5.4.
5
Germany.
Article 5.4.
6
Hungary.
Article 5.4.
7
India.
Article 5.4.
8
Korea.
Article 5.4.
9
Liechtenstein.
Article 5.4.
10
Luxembourg.
Article 5.4.
11
Malta.
Article 5.4.
12
Mexico.
Article 5.4.
13
Portugal.
Article 5.4.
14
Romania.
Article 5.4.
15
Singapore.
Article 5.4.
16
Spain.
Article 5.4.
17
Switzerland.
Article 5.4.
18
United Arab Emirates.
Article 5.4.
19
United Kingdom.
Article 5.4.
20
Vietnam.
Article 5.4.
Article 14. Fragmentation of contracts.
Notification of existing provisions in the conventions included in the list.
Pursuant to article 14.4 of the Convention, Uruguay considers that the following convention contains some of the provisions described in article 14.2 that are not subject to any of the reservations provided for in article 14(3)(b). The number of the article and paragraph of each of these provisions is indicated below.
Convention number listed
Other Contracting Jurisdiction
Provision
2
Chile.
Article 5.3, second paragraph.
Article 16. Mutual agreement procedure.
Notification of existing provisions in the conventions included in the list.
Under article 16.6 (a) of the Convention, Uruguay considers that the following conventions contain one of the provisions described in article 16.4 (a)(i). The number of the article and paragraph of each of these provisions is indicated below.
Convention number listed
Other Contracting Jurisdiction
Provision
1
Belgium.
Article 24.1.1.
2
Chile.
Article 25.1.1.
3
Ecuador.
Article 26.1.1.
4
Finland.
Article 24.1.1.
5
Germany.
Article 24.1.1.
6
Hungary.
Article 26.1.1.
7
India.
Article 26.1.1.
8
Korea.
Article 25.1.1.
9
Liechtenstein.
Article 25.1.1.
10
Luxembourg.
Article 24.1.1.
11
Malta.
Article 24.1.1.
12
Mexico.
Article 25.1.1.
13
Portugal.
Article 26.1.1.
14
Romania.
Article 24.1.1.
15
Singapore.
Article 25.1.1.
16
Spain.
Article 24.1.1.
17
Switzerland.
Article 25.1.1.
18
United Arab Emirates.
Article 24.1.1.
19
United Kingdom.
Article 25.1.1.
20
Vietnam.
Article 26.1.1.
Under article 16.6 (b)(ii) of the Convention, Uruguay considers that the following conventions contain a provision that determines that the cases to which the first sentence of article 16.1 applies must be submitted within a period of at least three years from the first notification of the action leading to an imposition not in conformity with the provisions of the tax convention covered by the Convention. The number of the article and paragraph of each of these provisions is indicated below.
Convention number listed
Other Contracting Jurisdiction
Provision
1
Belgium.
Article 24.1.2.
2
Chile.
Article 25.1.2.
3
Ecuador.
Article 26.1.2.
4
Finland.
Article 24.1.2.
5
Germany.
Article 24.1.2.
6
Hungary.
Article 26.1.2.
7
India.
Article 26.1.2.
8
Korea.
Article 25.1.2.
9
Liechtenstein.
Article 25.1.2.
10
Luxembourg.
Article 24.1.2.
11
Malta.
Article 24.1.2.
12
Mexico.
Article 25.1.2.
13
Portugal.
Article 26.1.2.
14
Romania.
Article 24.1.2.
15
Singapore.
Article 25.1.2.
16
Spain.
Article 24.1.2.
17
Switzerland.
Article 25.1.2.
18
United Arab Emirates.
Article 24.1.2.
19
United Kingdom.
Article 25.1.2.
20
Vietnam.
Article 26.1.2.
According to article 16.6.c(i) of the Convention, Uruguay considers that the following convention does not include any of the provisions described in article 16.4.b(i).
Convention number listed
Other Contracting Jurisdiction
12
Mexico.
Under article 16.6.c(ii) of the Convention, Uruguay considers that the following conventions do not contain any of the provisions described in article 16.4.b(ii).
Convention number listed
Other Contracting Jurisdiction
2
Chile.
12
Mexico.
17
Switzerland.
Pursuant to Article 16.6(d)(ii) of the Convention, Ireland considers that the following conventions do not contain any of the provisions described in Article 16.4(c)(ii).
Convention number listed
Other Contracting Jurisdiction
1
Belgium.
2
Chile.
12
Mexico.
13
Portugal.
Article 17. Correlative adjustments.
Reservation.
Under article 17(3)(a) of the Convention, Uruguay reserves the right not to apply any of the provisions of article 17 to any of its tax treaties which already contain any of the provisions described in article 17.2. The following conventions contain provisions within the scope of this reservation.
Convention number listed
Other Contracting Jurisdiction
Provision
1
Belgium.
Article 9.2.
2
Chile.
Article 9.2.
3
Ecuador.
Article 9.2.
4
Finland.
Article 9.2.
5
Germany.
Article 9.2.
7
India.
Article 9.2.
8
Korea.
Article 9.2.
9
Liechtenstein.
Article 9.2.
10
Luxembourg.
Article 9.2.
11
Malta.
Article 9.2.
12
Mexico.
Article 9.2.
13
Portugal.
Article 9.2.
14
Romania.
Article 9.2.
15
Singapore.
Article 9.2.
16
Spain.
Article 9.2.
17
Switzerland.
Article 9.2.
18
United Arab Emirates.
Article 9.2.
19
United Kingdom.
Article 9.2.
20
Vietnam.
Article 9.2.
Article 35. Effective date.
Notification of choice of optional provisions.
In accordance with Article 35(3) of the Convention and solely for the purposes of applying Articles 35(1)(b) and 35(5)(b), Uruguay chooses to replace the reference to ‘tax periods starting from the end of a period of time’ by a reference to ‘tax periods starting from 1 January of the year beginning from the end of a period of time’.
Reservation.
Under article 35.6 of the Convention, Uruguay reserves the right not to apply article 35.4 in relation to its Covered Tax Agreements.
***
This Agreement entered into force on a general basis on 1 July 2018 and shall enter into force for Spain on 1 January 2022, in accordance with Article 34 thereof.
Madrid, December 16, 2021.–The Technical General Secretary, Rosa Velázquez Álvarez.