Agreements on the Avoidance of Double Taxation
|
No. |
Country |
Final signature
|
Cabinet Decision No.
|
Federal Decree No.
|
Effective date
|
Validity period
|
|
1 |
Egypt
|
12/4/1994 |
(214/7)for the year 1994 |
(13) for the year 1995 |
26/3/1995 |
Five years renewable |
|
2 |
Algeria
|
24/4/2001 |
(320/9) for the year 2001 |
(84) for the year 2001 |
28/11/2001 |
Five years renewable |
|
3 |
Yemen
|
13/2/2001 |
( 159/6) for the year 2001 |
(73) for the year 2001 |
25/8/2001 |
Non-specific |
|
4 |
Tunisia
|
10/4/1996 |
(260/13) for the year 1996 |
(25) for the year 1997 |
24/2/1997 |
Five years renewable |
|
5 |
Morocco
|
9/2/1999 |
(119/10) for the year 1999 |
(90) for the year 1999 |
26/9/1999 |
Five years renewable |
|
6 |
Sudan
|
15/3/2001 |
(346/9) for the year 2001 |
(83) for the year 2001 |
28/11/2001 |
Five years renewable |
|
7 |
Syria
|
26/1/2000 |
(104/7) for the year 2000 |
(72) for the year 2000 |
11/6/2000 |
Non-specific |
|
8 |
Lebanon
|
17/5/1998 |
(308/16) for the year 1998 |
(106) for the year 1998 |
25/10/1998 |
Five years renewable |
|
9 |
Mozambique
|
24/9/2003 |
(489/6) for the year 2003 |
(28) for the year 2004 |
4/5/2004 |
Five years renewable |
|
10 |
Pakistan
|
7/2/1993 |
(58/12) for the year 1993 |
(3) for the year 1994 |
29/1/1994 |
Five years renewable |
|
11 |
India
|
29/4/1992 |
(245/8) for the year 1992 |
(39) for the year 1993 |
21/8/1993 |
Five years renewable |
|
|
India (Amendment Protocol) |
27/3/2007 |
(105/7) for the year 2007م |
(80) for the year 2007 |
3/10/2007م |
|
|
12 |
Sri Lanka
|
7/7/1992 |
(488/5) for the year 2003 |
(27) for the year 2004 |
4/5/2004 |
Five years renewable |
|
13 |
Philippines
|
22/9/2003 |
(548/8) for the year 2003 |
(73) for the year 2004 |
29/12/2004 |
Five years renewable |
|
14 |
Korea
|
22/9/2003 |
(520/12) for the year 2003 |
(30) for the year 2004 |
4/5/2004 |
Five years renewable |
|
15 |
Singapore
|
1/12/1995 |
(13/13) for the year 1996 |
(34) for the year 1996 |
17/6/1996 |
Five years renewable |
|
16 |
Indonesia
|
30/11/1995 |
(15/15) for the year 1996 |
(36) for the year 1996 |
17/6/1996 |
Five years renewable |
|
17 |
Thailand
|
1/3/2000 |
(206/11) for the year 2000 |
(105) for the year 2000 |
12/11/2000 |
Five years renewable |
|
18 |
Malaysia
|
28/11/1995 |
(14/14) for the year 1996 |
(35) for the year 1996 |
17/6/1996 |
Five years renewable |
|
19 |
China
|
1/7/1993 |
(260/5) for the year 1993 |
(38) for the year 1994 |
5/6/1994 |
Five years renewable |
|
20 |
New Zealand
|
24/9/2003 |
(519/11) for the year 2003 |
(29) for the year 2004 |
4/5/2004 |
Five years renewable |
|
21 |
Ukraine
|
2003 |
(119/10) for the year 2003 |
(11) for the year 2004 |
28/2/2004 |
Five years renewable |
|
22 |
Bella Russia
|
27/2/2000 |
(300/9) for the year 2000 |
(2) for the year 2001 |
2/1/2001 |
Five years renewable |
|
23 |
Turkmenistan
|
9/6/1998 |
(406/13) for the year 1999 |
(108) for the year 1999 |
24/11/1999 |
Five years renewable |
|
24 |
Armenia
|
22/4/2002 |
(549/9) for the year 2003 |
(74) for the year 2004 |
29/12/2004 |
Five years renewable |
|
25 |
Tajikistan
|
17/12/1995 |
(434/8) for the year 1999 |
(16) for the year 2000 |
29/1/2000 |
Five years renewable |
|
26 |
Mongolia
|
21/2/2001 |
(493/6) for the year 2001 |
(70) for the year 2002 |
29/11/2002 |
Five years renewable |
|
27 |
Azerbaijan
|
20/11/2006 |
(332/3) for the year 2006 |
(42) for the year 2007م |
30/4/2007م |
Non-specific |
|
28 |
Austria
|
23/9/2003 |
(521/13) for the year 2003 |
(26) for the year 2004 |
27/4/2004 |
Five years renewable |
|
29 |
Poland
|
31/1/1993 |
(103/5) for the year 1993 |
(7) for the year 1994 |
29/1/1994 |
Ten years renewable |
|
30 |
Germany
|
9/4/1995 |
(206/10) for the year 1995 |
(21) for the year 1996 |
18/3/1996 |
Ten years renewable |
|
|
Protocol extension |
|
(289/6) for the year 2006 |
|
|
|
|
31 |
Finland
|
12/3/1996 |
(224/10) for the year 1996 |
(23) for the year 1997 |
24/2/1997 |
Ten years renewable |
|
32 |
Italy
|
22/1/1995 |
(83/5) for the year 1995 |
(62) for the year 1995 |
20/11/1995 |
Five years renewable |
|
33 |
Czech
|
30/9/1996 |
(526/8) for the year 1996 |
(84) for the year 1997 |
26/6/1997 |
Five years renewable |
|
34 |
France
|
19/7/1989 |
(453/07) for the year 1989 |
(83) for the year 1989 |
15/11/1989 |
Non-specific |
|
35 |
Belgium
|
30/9/1996 |
(527/9) for the year 1996 |
(83) for the year 1997 |
26/ 6/1997 |
Five years renewable |
|
36 |
Romania
|
11/4/1993 |
(62/13) 1995 |
(3) for the year 1996 |
9/1/1996 |
Ten years renewable |
|
37 |
Turkey
|
1993 |
58/12 for the year 1993 |
(5) for the year 1994 |
29/1/1994 |
Non-specific |
|
38 |
Luxembourg
|
20/11/2005 |
(658/7) for the year 2005 |
(31) for the year 2006 |
7/5/2006 |
Five years renewable |
|
39 |
Spain
|
5/3/2006 |
(100/6) for the year 2006 |
(54) for the year 2006 |
13/8/2006 |
Five years renewable |
|
40 |
Malta
|
13/3/2006 |
(99/5) for the year 2006 |
(53) for the year 2006 |
13/8/2006 |
Five years renewable |
|
41 |
Bosnia and Herzegovina
|
18/9/2006 |
(331/2) for the year 2006 |
(39) for the year 2007م |
30/4/2007م |
Five years renewable |
|
42 |
Seychelles
|
19/9/2006 |
(297/6) for the year 2006 |
(8) for the year 2007م |
6/2/2007م |
Ten years renewable |
|
43 |
Mauritius
|
18/9/2006 |
(319/9) for the year 2006 |
(51) for the year 2007 |
20/6/2007 |
Five years renewable |
|
44 |
Canada
|
9/6/2002 |
(587/10) for the year 2002 |
(3) for the year 2004 |
7/1/2004 |
Ten years renewable |
|
45 |
Netherlands
|
8/5/2007 |
(138/6) for the year 2007 |
(102) for the year 2007 |
29/11/2007 |
Non-specific |
|
46 |
Bulgaria
|
26/6/2007 |
|
|
|
Five years renewable |
|
47 |
Uzbekistan
|
26/10/2007 |
|
|
|
Five years renewable |
|
48 |
Greece |
|
|
|
|
|
|
49 |
Kazakhistan |
|
|
|
|
|
|
50 |
Vietnam |
|
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