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Tax Treaty

Serial No.

Country

Signed on

Effective from

Applicable since

1 JAPAN 1983.9.6 1984.6.26 1985.1.1
2 U.S.A. 1984.4.30 1986.11.21 1987.1.1
3 FRANCE 1984.5.30 1985.2.21 1986.1.1
FRANCE 2013.11.26 2014.12.28 2015.1.1
4 U.K. 1984.7.26 1984.12.23 1985.1.1
U.K. 2011.6.27 2013.12.13 China:2014.1.1
UK:(Income Tax and Capital Gains
Tax):2014.4.6;
(Corporation Tax):2014.4.1
5 BELGIUM 1985.4.18 1987.9.11 1988.1.1
BELGIUM 2009.10.7 2013.12.29 2014.1.1
6 GERMANY 1985.6.10 1986.5.14 1985.1.1/7.1
GERMANY 2014.3.28 2016.4.6 2017.1.1
7 MALAYSIA 1985.11.23 1986.9.14 1987.1.1
8 NORWAY 1986.2.25 1986.12.21 1987.1.1
9 DENMARK 1986.3.26 1986.10.22 1987.1.1
DENMARK 2012.6.16 2012.12.27 2013.1.1
10 SINGAPORE 1986.4.18 1986.12.11 1987.1.1
SINGAPORE 2007.7.11 2007.9.18 2008.1.1
11 CANADA 1986.5.12 1986.12.29 1987.1.1
12 FINLAND 1986.5.12 1987.12.18 1988.1.1
FINLAND 2010.5.25 2010.11.25 2011.1.1
13 SWEDEN 1986.5.16 1987.1.3 1987.1.1
14 NEW ZEALAND 1986.9.16 1986.12.17 1987.1.1
15 THAILAND 1986.10.27 1986.12.29 1987.1.1
16 ITALY 1986.10.31 1989.11.14 1990.1.1
17 THE NETHERLANDS 1987.5.13 1988.3.5 1989.1.1
THE NETHERLANDS 2013.5.31 2014.8.31 2015.1.1
18 CZECHOSLOVAKIA 1987.6.11 1987.12.23 1988.1.1
19 POLAND 1988.6.7 1989.1.7 1990.1.1
20 AUSTRALIA 1988.11.17 1990.12.28 1991.1.1
21 YUGOSLAVIA(BOSNIA AND HERZEGOVINA) 1988.12.2 1989.12.16 1990.1.1
22 BULGARIA 1989.11.6 1990.5.25 1991.1.1
23 PAKISTAN 1989.11.15 1989.12.27 1989.1.1/7.1
24 KUWAIT 1989.12.25 1990.7.20 1989.1.1
25 SWITZERLAND 1990.7.6 1991.9.27 1990.1.1
SWITZERLAND 2013.9.25 2014.11.15 2015.1.1
26 CYPRUS 1990.10.25 1991.10.5 1992.1.1
27 SPAIN 1990.11.22 1992.5.20 1993.1.1
28 ROMANIA 1991.1.16 1992.3.5 1993.1.1
ROMANIA 2016.7.4
29 AUSTRIA 1991.4.10 1992.11.1 1993.1.1
30 BRAZIL 1991.8.5 1993.1.6 1994.1.1
31 MONGOLIA 1991.8.26 1992.6.23 1993.1.1
32 HUNGARY 1992.6.17 1994.12.31 1995.1.1
33 MALTA 1993.2.2 1994.3.20 1995.1.1
MALTA 2010.10.18 2011.8.25 2012.1.1
34 UNITED ARAB EMIRATES 1993.7.1 1994.7.14 1995.1.1
35 LUXEMBOURG 1994.3.12 1995.7.28 1996.1.1
36 KOREA 1994.3.28 1994.9.27 1995.1.1
37 RUSSIA 1994.5.27 1997.4.10 1998.1.1
RUSSIA 2014.10.13 2016.4.9 2017.1.1
38 PAPUA NEW GUINEA 1994.7.14 1995.8.16 1996.1.1
39 INDIA 1994.7.18 1994.11.19 1995.1.1
40 MAURITIUS 1994.8.1 1995.5.4 1996.1.1
41 CROATIA 1995.1.9 2001.5.18 2002.1.1
42 BELARUS 1995.1.17 1996.10.3 1997.1.1
43 SLOVENIA 1995.2.13 1995.12.27 1996.1.1
44 ISRAEL 1995.4.8 1995.12.22 1996.1.1
45 VIET NAM 1995.5.17 1996.10.18 1997.1.1
46 TURKEY 1995.5.23 1997.1.20 1998.1.1
47 UKRAINE 1995.12.4 1996.10.18

Dividend,Interest,
Royalties and
Individual Income Tax:1996.12.17;
corporate IncomeTax:1997.1.1

48 ARMENIA 1996.5.5 1996.11.28 1997.1.1
49 JAMAICA 1996.6.3 1997.3.15 1998.1.1
50 ICELAND 1996.6.3 1997.2.5 1998.1.1
51 LITHUANIA 1996.6.3 1996.10.18 1997.1.1
52 LATVIA 1996.6.7 1997.1.27 1998.1.1
53 UZBEKISTAN 1996.7.3 1996.7.3 1997.1.1
54 BANGLADESH 1996.9.12 1997.4.10

China98.1.1
Bangladesh98.7.1

55 YUGOSLAVIA(SERBIA AND MONTENEGRO) 1997.3.21 1998.1.1 1998.1.1
56 SUDAN 1997.5.30 1999.2.9 2000.1.1
57 MACEDONIA 1997.6.9 1997.11.29 1998.1.1
58 EGYPT 1997.8.13 1999.3.24 2000.1.1
59 PORTUGAL 1998.4.21 2000.6.7 2001.1.1
60 ESTONIA 1998.5.12 1999.1.8 2000.1.1
61 LAOS 1999.1.25 1999.6.22 2000.1.1
62 SEYCHELLES 1999.8.26 1999.12.17 2000.1.1
63 PHILIPPINES 1999.11.18 2001.3.23 2002.1.1
64 IRELAND 2000.4.19 2000.12.29

China2001.1.1
Ireland2001.4.6

65 SOUTH AFRICA 2000.4.25 2001.1.7 2002.1.1
66 BARBADOS 2000.5.15 2000.10.27 2001.1.1
67 MOLDOVA 2000.6.7 2001.5.26 2002.1.1
68 KATAR 2001.4.2 2008.10.21 2009.1.1
69 CUBA 2001.4.13 2003.10.17 2004.1.1
70 VENEZUELA 2001.4.17 2004.12.23 2005.1.1
71 NEPAL 2001.5.14 2010.12.31 2011.1.1
72 KAZAKHSTAN 2001.9.12 2003.7.27 2004.1.1
73 INDONESIA 2001.11.7 2003.8.25 2004.1.1
74 OMAN 2002.3.25 2002.7.20 2003.1.1
75 NIGERIA 2002.4.15 2009.3.21 2010.1.1
76 TUNIS 2002.4.16 2003.9.23 2004.1.1
77 IRAN 2002.4.20 2003.8.14 2004.1.1
78 BAHRAIN 2002.5.16 2002.8.8 2003.1.1
79 GREECE 2002.6.3 2005.11.1 2006.1.1
80 KYRGYZSTAN 2002.6.24 2003.3.29 2004.1.1
81 MOROCCO 2002.8.27 2006.8.16 2007.1.1
82 SRILANKA 2003.8.11 2005.5.22 2006.1.1
83 TRINIDAD AND TOBAGO 2003.9.18 2005.5.22  
84 ALBANIA 2004.9.13 2005.7.28 2006.1.1
85 BRUNEI 2004.9.21 2006.12.29 2007.1.1
86 AZERBAIJAN 2005.3.17 2005.8.17 2006.1.1
87 GEORGIA 2005.6.22 2005.11.10 2006.1.1
88 MEXICO 2005.9.12 2006.3.1 2007.1.1
89 SAUDI ARABIA 2006.1.23 2006.9.1 2007.1.1
90 ALGERIA 2006.11.6 2007.7.27 2008.1.1
91 Tajikistan 2008.8.27 2009.3.28 2010.1.1
92 ETHIOPIA 2009.5.14 2012.12.25 2013.1.1
93 TURKMENISTAN 2009.12.13 2010.5.30 2011.1.1
94 CZECH 2009.8.28 2011.5.4 2012.1.1
95 ZAMBIA 2010.7.26 2011.6.30 2012.1.1
96 SYRIA 2010.10.31 2011.9.1 2012.1.1
97 UGANDA 2012.1.11  
98 BOTSWANA 2012.4.11  
99 ECUADOR 2013.1.21 2014.3.6 2015.1.1
100 CHILE 2015.5.25 2016.8.8 2017.1.1
101 ZIMBABWE 2015.12.1
102 CAMBODIA 2016.10.13  
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