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  • India-Singapore double tax treaty
    The limitation-of-benefit clause in the India-Singapore treaty, offers greater clarity and comfort for investors residing in the country, helping to make Singapore India’s top source of foreign direct investment.
    June 08 2014
  • Argentina-Switzerland double tax treaty
    Argentina has signed a new double tax treaty with Switzerland. The original accord was terminated in 2012, when Argentina also unilaterally terminated its treaties with Chile and Spain.
    June 08 2014
  • Argentina-Spain double tax treaty
    Argentina and Spain signed a new double taxation treaty (DTT) on March 11 2013, replacing the version that was terminated in June 2012. Guillermo Teijeiro, founding partner of Teijeiro & Ballone Abogados, analyses the new treaty, which has retrospective effect to January 1 2013.
    June 08 2014
  • Russia-Switzerland double tax treaty
    The protocol of amendment to the Russia-Switzerland double tax treaty (DTT), signed on September 24 2011, entered into force last month on November 9. The revised treaty, which contains updated information exchange provisions and reduced withholding tax rates, strengthens economic ties between the two countries.
    June 08 2014
  • India-UK double tax treaty
    India and the UK have signed a protocol to update the 1993 tax treaty between the two countries, introducing new measures including changes to partnership taxation, an article on assistance in the collection of taxes and a limitation of benefit (LOB) clause.
    June 08 2014
  • China-Netherlands double tax treaty
    On May 31 2013, China and the Netherlands signed a new double taxation avoidance treaty which will come into effect in 2014.
    June 08 2014
  • Hong Kong-Switzerland double tax treaty
    Since Hong Kong amended its tax law in 2010 to enable the adoption of the latest OECD information exchange standards in its tax treaties, it has made several moves to negotiate new treaties, and a double tax treaty with Switzerland is the latest such development.
    June 08 2014
  • Hong Kong-Mexico double tax treaty
    Mexico has become the first North American country to sign a tax treaty with Hong Kong. The new treaty will make it easier for Mexican outbound investment to Asia.
    June 08 2014
  • How to overcome inconsistency between REIT tax rules and TP rules in the US
    Real Estate Investment Trusts (REITs) in the US face difficulties when it comes to complying with both REIT tax rules and transfer pricing (TP) rules because the guidelines surrounding adjustments are contradictory.
    Sophie Harding, June 08 2014
  • UK-Albania double tax treaty
    The representatives of the two governments signed a treaty for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital.
    June 08 2014
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