Avoidance of Double Taxation Agreements
as per Ministry of Finance
Check current status of the agreement - BEPS MLI Matching Database
| No | Country | Final Sign | Ministerial Decree | Federal Decree | Date of Decree Issuance | Entry into force |
|---|---|---|---|---|---|---|
| 1 | Albania | 13/3/2014 | (6/1/6) 2015 | (37) 2015 | 25/3/2015 | 26/3/2015 |
| 2 | Algeria | 24/4/2001 | (320/9) 2001 | (84) 2001 | 28/11/2001 | 25/6/2004 |
| 3 | Andorra | 28/7/2015 | (61/4/9) 2016 | (166) 2016 | 1/11/2016 | 1/8/2017 |
| 4 | Angola | 8/2/2018 | (16/3) 2019 | (153) 2019 | 19/12/2019 | 28/3/2020 |
| 5 | Antigua and Barbuda | 15/1/2017 | (10/9) 2017 | (32) 2018 | 1/2/2018 | 24/2/2022 |
| 6 | Argentina | 3/11/2016 | (16/5) 2017 | (58) 2017 | 31/5/2017 | 20/1/2019 |
| 7 | Armenia | 22/4/2002 | (549/9) 2003 | (74) 2004 | 29/12/2004 | 11/1/2005 |
| 8 | Austria | 23/9/2003 | (521/13) 2003 | (26) 2004 | 27/4/2004 | 23/9/2004 |
| - | Austria (Protocol Amendment) | 1/7/2021 | (9/9) 2021 | (13) 2022 | 31/1/2022 | - |
| 9 | Azerbaijan | 20/11/2006 | (332/3) 2006 | (42) 2007 | 30/4/2007 | 12/6/2007 |
| 10 | Bangladesh | 17/1/2011 | (221/11/20) 2011 | (17) 2012 | 2/2/2012 | 13/6/2011 |
| 11 | Barbados | 22/9/2014 | (174/7/12) 2015 | (141) 2015 | 18/11/2015 | 18/2/2016 |
| 12 | Belarus | 27/3/2000 | (300/9) 2000 | (2) 2001 | 2/1/2001 | 1/2/2001 |
| - | Belarus (Protocol Amendment) | 29/3/2019 | (7/9) 2019 | (145) 2019 | 19/12/2019 | 1/5/2020 |
| 13 | Belgium | 30/9/1996 | (527/9) 1996 | (83) 1997 | 26/6/1997 | 22/12/2003 |
| 14 | Belize | 1/10/2015 | (11/6) 2016 | (230) 2016 | 29/11/2016 | 24/10/2017 |
| 15 | Benin | 4/3/2013 | (55/2/22) 2014 | (71) 2014 | 23/7/2014 | - |
| 16 | Bermuda | 12/2/2015 | (62/4/10) 2016 | (140) 2016 | 16/10/2016 | 5/7/2019 |
| 17 | Bosnia and Herzegovina | 18/9/2006 | (331/2) 2006 | (39) 2007 | 30/4/2007 | 19/5/2009 |
| 18 | Botswana | 12/10/2018 | (8/4) 2019 | (143) 2019 | 19/12/2019 | 27/3/2020 |
| 19 | Brazil | 10/11/2018 | (15/3) 2019 | (151) 2019 | 19/12/2019 | 15/3/2021 |
| 20 | Brunei Darussalam | 21/5/2013 | (16/1/16) 2014 | (49) 2014 | 4/5/2014 | 21/11/2014 |
| 21 | Bulgaria | 26/6/2007 | (211/11) 2007 | (5) 2008 | 21/1/2008 | 16/11/2008 |
| 22 | Burkina Faso | 28/1/2020 | (6/14) 2020 | (195) 2020 | 21/12/2020 | - |
| 23 | Burundi | 6/2/2017 | (7/11) 2017 | (65) 2018 | 14/3/2018 | - |
| 24 | Cameroon | 13/7/2017 | (8/10) 2017 | (49) 2018 | 18/2/2018 | 8/7/2021 |
| 25 | Canada | 9/6/2002 | (587/10) 2002 | (3) 2004 | 7/1/2004 | 25/5/2004 |
| 26 | Chad | 4/9/2018 | (11/3) 2019 | (150) 2019 | 19/12/2019 | - |
| 27 | Chile | 31/12/2019 | (10/13) 2020 | (192) 2020 | 21/12/2020 | 28/7/2022 |
| 28 | China | 1/7/1993 | (260/5) 1993 | (38) 1994 | 5/6/1994 | 22/7/1994 |
| 29 | Colombia | 12/11/2017 | (35/7) 2018 | (198) 2018 | 18/12/2018 | - |
| 30 | Commonwealth of Dominica | 21/1/2020 | - | - | - | - |
| 31 | Comoro Islands | 26/3/2015 | (10/6) 2016 | (231) 2016 | 29/11/2016 | 2/1/2018 |
| 32 | Costa Rica | 3/10/2017 | (17/3) 2019 | (152) 2019 | 19/12/2019 | 9/6/2021 |
| 33 | Cote D’ivoire | 24/11/2021 | - | - | - | - |
| 34 | Croatia | 13/7/2017 | (7/1) 2018 | (85) 2018 | 25/4/2018 | 1/1/2019 |
| 35 | Cyprus | 27/2/2011 | (164/9/29) 2011 | (24) 2013 | 14/2/2013 | 17/3/2013 |
| 36 | Czech | 30/9/1996 | (526/8) 1996 | (84) 1997 | 26/6/1997 | 1/1/2005 |
| - | Czech (new) | 24/5/2023 | - | - | - | in effect from 1.1.2025 |
| 37 | Democratic Republic of the Congo | 12/10/2021 | (20/2) 2022 | (49) 2022 | 11/4/2022 | 24/1/2023 |
| 38 | Ecuador | 9/11/2016 | (8/9) 2017 | (31) 2018 | 1/2/2018 | 1/8/2021 |
| 39 | Egypt (New) | 14/11/2019 | (11/13) 2020 | (198) 2020 | 21/12/2020 | 19/4/2021 |
| 40 | Equatorial Guinea | 19/10/2016 | (14/5) 2017 | (59) 2017 | 31/5/2017 | - |
| 41 | Estonia | 20/4/2011 | (286/13/22) 2011 | (30) 2012 | 26/2/2012 | 29/3/2012 |
| 42 | Ethiopia | 12/4/2015 | (273/10/9) 2015 | (40) 2016 | 8/3/2016 | 6/11/2018 |
| 43 | Fiji | 2/9/2012 | (80/4/9) 2013 | (64) 2013 | 11/6/2013 | 20/12/2013 |
| 44 | Finland | 12/3/1996 | (244/10) 1996 | (23) 1997 | 24/2/1997 | 26/12/1997 |
| 45 | France | 19/7/1989 | (453/7) 1989 | (83) 1989 | 15/11/1989 | 8/11/1994 |
| 46 | Gabon | 1/3/2019 | (7/6) 2019 | (139) 2019 | 19/12/2019 | 16/2/2023 |
| 47 | Gambia | 27/7/2015 | (11/4) 2017 | (57) 2017 | 31/5/2017 | - |
| 48 | Georgia | 24/11/2010 | (29/2/9) 2011 | (32) 2011 | 28/3/2011 | 28/4/2011 |
| 49 | Ghana | 18/11/2019 | (7/14) 2020 | (201) 2020 | 21/12/2020 | - |
| 50 | Guinea | 13/11/2011 | (71/3/12) 2012 | (50) 2012 | 21/5/2012 | 9/7/2014 |
| 51 | Guinea-Bissau | 7/8/2019 | (10/4) 2020 | (174) 2020 | 10/11/2020 | - |
| 52 | Hellenic | 18/1/2010 | (42/3/15) 2010 | (60) 2010 | 27/6/2010 | 16/12/2014 |
| - | Hellenic (Protocol Amendment) | 27/6/2013 | (148/5/19) 2014 | (130) 2014 | 20/11/2014 | 16/12/2014 |
| 53 | Hong Kong | 11/12/2014 | (121/5/8) 2015 | (104) 2015 | 3/11/2015 | 10/12/2015 |
| 54 | Hungary | 30/4/2013 | (96/3/24) 2014 | (73) 2014 | 23/7/2014 | 4/10/2014 |
| 55 | India | 29/4/1992 | (245/8) 1992 | (39) 1993 | 21/8/1993 | 15/9/1993 |
| - | India (Protocol) | 27/3/2007 | (105/7) 2007 | (80) 2007 | 3/10/2007 | 3/10/2007 |
| - | India (Protocol) | 16/4/2012 | (232/11/9) 2012 | (17) 2013 | 11/2/2013 | 12/3/2013 |
| 56 | Indonesia (New) | 24/7/2019 | (12/4) 2020 | (173) 2020 | 10/11/2020 | 19/8/2021 |
| 57 | Iraq | 3/10/2017 | (8/12) 2017 | (62) 2018 | 14/3/2018 | - |
| 58 | Ireland | 1/7/2010 | (95/6/11) 2011 | (66) 2011 | 6/7/2011 | 19/7/2011 |
| 59 | Israel | 31/5/2021 | (26/5) 2021 | (153) 2021 | 8/12/2021 | 29/12/2021 |
| 60 | Italy | 22/1/1995 | (83/5) 1995 | (62) 1995 | 20/11/1995 | 5/10/1997 |
| 61 | Jamaica | 20/10/2022 | - | - | - | - |
| 62 | Japan | 2/5/2013 | (56/2/23) 2014 | (70) 2014 | 23/7/2014 | 24/12/2014 |
| 63 | Jersey | 20/4/2016 | (11/9) 2016 | 2017 | 9/1/2017 | 25/9/2017 |
| 64 | Jordan | 5/4/2016 | (15/7) 2016 | (224) 2016 | 29/11/2016 | 10/1/2017 |
| 65 | Kazakhstan | 22/12/2008 | (255/15) 2009 | (47) 2009 | 30/6/2009 | 27/11/2013 |
| 66 | Kenya | 21/11/2011 | (70/3/11) 2012 | (51) 2012 | 21/5/2012 | 22/2/2017 |
| 67 | Kingdom of Saudi Arabia | 23/5/2018 | (39/7) 2018 | (193) 2018 | 18/12/2018 | 1/1/2020 |
| 68 | Korea | 22/9/2003 | (520/12) 2003 | (30) 2004 | 4/5/2004 | 9/3/2005 |
| 69 | Korea | 27/2/2019 | (8/7) 2019 | (142) 2019 | 19/12/2019 | 29/2/2020 |
| 70 | Kosovo | 20/5/2016 | (3/1) 2017 | (33) 2017 | 16/4/2017 | 3/7/2017 |
| 71 | Kyrgyzstan | 7/12/2014 | (198/8/6) 2015 | (142) 2015 | 18/11/2015 | 16/12/2015 |
| 72 | Latvia | 11/3/2012 | (11/1/11) 2013 | (54) 2013 | 26/5/2013 | 11/6/2013 |
| 73 | Lebanon | 17/5/1998 | (308/16) 1998 | (106) 1998 | 25/10/1998 | 23/3/1999 |
| 74 | Liberia | 30/4/2019 | (11/4) 2020 | (172) 2020 | 10/11/2020 | - |
| 75 | Libya | 1/4/2013 | (15/1/15) 2014 | (50) 2014 | 4/5/2014 | - |
| 76 | Liechtenstein | 1/10/2015 | (8/10) 2016 | 2017 | 9/1/2017 | 24/2/2017 |
| 77 | Lithuania | 30/6/2013 | (172/6/16) 2014 | (127) 2014 | 20/11/2014 | 19/12/2014 |
| 78 | Luxembourg | 20/11/2005 | (658/7) 2005 | (31) 2006 | 7/5/2006 | 19/6/2009 |
| - | Luxembourg (Protocol Amendment) | 26/10/2014 | (122/5/9) 2015 | (102) 2015 | 3/11/2015 | 1/1/2016 |
| 79 | Macedonia | 26/10/2015 | (9/6) 2016 | (232) 2016 | 29/11/2016 | 7/2/2017 |
| 80 | Mongolia | 21/2/2001 | (493/6) 2001 | (70) 2002 | 29/11/2002 | 24/2/2004 |
| 81 | Malaysia | 28/11/1995 | (14/14) 1996 | (35) 1996 | 17/6/1996 | 24/9/1996 |
| 82 | Maldives | 17/10/2017 | (7/12) 2017 | (68) 2018 | 14/3/2018 | 9/8/2018 |
| 83 | Mali | 6/3/2018 | - | - | - | - |
| 84 | Malta | 13/3/2006 | (99/5) 2006 | (53) 2006 | 13/8/2006 | 13/9/2006 |
| 85 | Mauritania | 21/10/2015 | (64/4/12) 2016 | (169) 2016 | 1/11/2016 | 18/7/2019 |
| 86 | Mauritius | 18/9/2006 | (319/9) 2006 | (51) 2007 | 20/6/2007 | 25/9/2007 |
| 87 | Moldova | 10/7/2017 | (6/1) 2018 | (86) 2018 | 25/4/2018 | 26/7/2018 |
| 88 | Monaco | 13/11/2021 | (13/10) 2022 | (11) 2023 | 10/1/2023 | - |
| 89 | Montenegro | 26/3/2012 | (212/10/10) 2012 | (16) 2013 | 11/2/2013 | 11/2/2013 |
| 90 | Morocco | 9/2/1999 | (119/10) 1999 | (90) 1999 | 26/9/1999 | 1/7/2000 |
| 91 | Mozambique | 24/9/2003 | (489/6) 2003 | (28) 2004 | 4/5/2004 | 4/6/2004 |
| 92 | Netherlands | 8/5/2007 | (138/6) 2007 | (102) 2007 | 29/11/2007 | 2/6/2010 |
| 93 | New Zealand | 24/9/2003 | (519/11) 2003 | (29) 2004 | 4/5/2004 | 29/7/2004 |
| 94 | Niger | 9/12/2018 | (9/7) 2019 | (140) 2019 | 19/12/2019 | 18/8/2021 |
| 95 | Nigeria | 18/1/2016 | (6/1) 2017 | (34) 2017 | 16/4/2017 | - |
| 96 | Pakistan | 7/2/1993 | (58/12) 1993 | (3) 1994 | 29/1/1994 | 20/11/2000 |
| 97 | Palestine | 24/9/2012 | (81/4/10) 2013 | (63) 2013 | 11/6/2013 | - |
| 98 | Panama | 13/10/2012 | (12/1/12) 2013 | (53) 2013 | 26/5/2013 | 23/10/2013 |
| 99 | Paraguay | 16/1/2017 | (12/9) 2017 | (6) 2018 | 8/1/2018 | 20/1/2019 |
| 100 | Philippine | 23/9/2003 | (548/8) 2003 | (73) 2004 | 29/12/2004 | 2/10/2008 |
| 101 | Poland | 31/1/1993 | (103/5) 1993 | (7) 1994 | 29/1/2004 | 3/2/1994 |
| - | Poland (Protocol Amendment) | 11/12/2013 | (266/9/26) 2014 | (10) 2015 | 15/1/2015 | 1/5/2015 |
| 102 | Portugal | 17/1/2011 | (94/6/10) 2011 | (67) 2011 | 6/7/2011 | 22/5/2012 |
| 103 | Republic of Congo (Brazzaville) | 13/3/2023 | - | - | - | - |
| 104 | Romania (New) | 4/5/2015 | (60/4/8) 2016 | (137) 2016 | 16/10/2016 | 11/12/2016 |
| 105 | Russia | 7/12/2011 | (172/8/15) 2012 | (94) 2012 | 10/10/2012 | 23/6/2013 |
| 106 | Rwanda | 1/11/2017 | (36/7) 2018 | (197) 2018 | 18/12/2018 | 4/12/2019 |
| 107 | Saint Kitts and Nevis | 24/11/2016 | (9/10) 2017 | (51) 2018 | 18/2/2018 | - |
| 108 | Saint Vincent and the Grenadines | 25/11/2018 | (13/3) 2019 | (154) 2019 | 19/12/2019 | - |
| 109 | San Marino | 11/7/2018 | (12/3) 2019 | (149) 2019 | 19/12/2019 | - |
| 110 | Senegal | 22/10/2015 | (66/4/14) 2016 | (138) 2016 | 16/10/2016 | 2/7/2017 |
| 111 | Serbia | 13/1/2013 | (82/4/11) 2013 | (65) 2013 | 11/6/2013 | 2/7/2013 |
| 112 | Seychelles | 19/9/2006 | (297/6) 2006 | (8) 2007 | 6/2/2007 | 14/4/2007 |
| 113 | Sierra Leone | 22/12/2019 | (5/15) 2020 | (194) 2020 | 21/12/2020 | - |
| 114 | Singapore | 1/12/1995 | (13/13) 1996 | (34) 1996 | 17/6/1996 | 18/7/1996 |
| - | Singapore Protocol Second Amendment | 31/10/2014 | (173/7/11) 2015 | (140) 2015 | 18/11/2015 | 16/3/2016 |
| 115 | Slovak | 21/12/2015 | (9/10) 2016 | 2017 | 9/1/2017 | 1/4/2017 |
| 116 | Slovenia | 12/10/2013 | (121/4/14) 2014 | (72) 2014 | 23/7/2014 | 29/9/2014 |
| 117 | South Africa | 23/11/2015 | (110/5/9) 2016 | (168) 2016 | 1/11/2016 | 23/11/2016 |
| 118 | South Sudan | 23/4/2019 | (8/9) 2019 | (148) 2019 | 19/12/2019 | - |
| 119 | Spain | 5/3/2006 | (100/6) 2006 | (54) 2006 | 13/8/2006 | 2/4/2007 |
| 120 | Sri Lanka | 24/9/2003 | (488/5) 2003 | (27) 2004 | 4/5/2004 | 4/7/2004 |
| 121 | Sudan | 15/3/2001 | (346/9) 2001 | (83) 2001 | 28/11/2001 | 6/6/2004 |
| 122 | Suriname | 4/11/2018 | (14/3) 2019 | (136) 2019 | 19/12/2019 | - |
| 123 | Switzerland | 6/10/2011 | (22/1/22) 2012 | (35) 2012 | 8/4/2012 | 21/10/2012 |
| - | Switzerland (Protocol) | 5/11/2022 | - | - | - | - |
| 124 | Syria | 26/1/2000 | (104/7) 2000 | (72) 2000 | 11/6/2000 | 12/1/2002 |
| 125 | Tajikistan | 17/12/1995 | (434/8) 1999 | (16) 2000 | 29/1/2000 | 27/3/2000 |
| 126 | Tanzania | 26/9/2022 | - | - | - | - |
| 127 | Thailand | 1/3/2000 | (206/11) 2000 | (105) 2000 | 12/11/2000 | 4/1/2001 |
| 128 | The Co-operative Republic of Guyana | 24/3/2022 | - | - | - | - |
| 129 | Tunisia | 10/4/1996 | (260/13) 1996 | (25) 1997 | 24/2/1997 | 27/5/1997 |
| 130 | Turkey | 29/1/1993 | (84/8) 1993 | (5) 1994 | 29/1/1994 | 29/1/1995 |
| 131 | Turkmenistan | 9/6/1998 | (406/13) 1999 | (108) 1999 | 24/11/1999 | 30/12/2011 |
| - | Turkmenistan (Protocol Amendment) | 15/3/2018 | (37/7) 2018 | (192) 2018 | 18/12/2018 | 5/2/2019 |
| 132 | Uganda | 8/6/2015 | - | - | - | - |
| 133 | Ukraine | 22/1/2003 | (119/10) 2003 | (11) 2004 | 28/2/2004 | 9/3/2004 |
| - | Ukraine (Protocol Amendment) | 14/2/2021 | (4/11) 2021 | (17) 2022 | 31/1/2022 | - |
| 134 | United Kingdom of Great Britain and Northern Ireland | 12/4/2016 | (12/9) 2016 | (243) 2016 | 25/12/2016 | 25/12/2016 |
| 135 | United Mexican States | 20/11/2012 | (109/5/11) 2013 | (79) 2013 | 20/6/2013 | 9/7/2014 |
| 136 | Uruguay | 10/10/2014 | (43/2/6) 2015 | (64) 2015 | 1/6/2015 | 14/6/2016 |
| 137 | Uzbekistan | 26/10/2007 | (64/8) 2008 | (70) 2008 | 28/9/2008 | 25/2/2011 |
| 138 | Venezuela | 11/12/2010 | (30/2/10) 2011 | (33) 2011 | 28/3/2011 | 20/6/2011 |
| 139 | Vietnam | 16/2/2009 | (319/10) 2009 | (77) 2009 | 11/10/2009 | 12/4/2010 |
| 140 | Yemen | 13/2/2001 | (159/6) 2001 | (73) 2001 | ||
| 140 | Yemen | 13/2/2001 | (159/6) 2001 | (73) 2001 | 25/8/2001 | 1/1/2004 |
| 141 | Zambia | 7/2/2020 | (12/13) 2020 | (196) 2020 | 21/12/2020 | 13/1/2023 |
| 142 | Zimbabwe | 17/6/2018 | (10/10) 2019 | (12) 2020 | 14/1/2020 | 7/2/2021 |