Tax Treaty developments GCC Member States
Kuwait and San Marino initial Double Tax Treaty
On 23 March 2023, Kuwait and San Marino initialed a Double Tax Treaty (DTT) between the two countries. Further details will be reported as soon as they become available.
Oman and Kazakhstan express need for Double Tax Treaty
According to a February 2023 press release, Oman and Kazakhstan expressed the need to conclude a DTT between the two countries. Further details will be reported as soon as they become available.
Qatar – Ukraine Double Tax Treaty Protocol approved by Ukrainian parliament
On 10 April 2023, the Ukrainian parliament approved the amending protocol to the DTT between Qatar and Ukraine. The main changes introduced by the amending protocol concern the Mutual Agreement Procedure (Art. 25), Exchange of Information (Article 26) and the Limitation of Benefits (Art. 28).
The GCC Member States continue expanding and updating their Double Tax Treaty networks for the benefit of international businesses