Middle East and North African Tax Treaties January 2011 Update

Analysis

Slim Gargouri provides a summary of developments in Middle East and North African tax treaties

Contents

I-Tax treaties entered into force

II-Tax treaties ratified

III-Tax treaties initialled

IV-Tax treaties signed

V-Tax treaties in negotiation

I-Tax Treaties Entered into Force

  • Treaty between Singapore and Libya

  • Treaty between Ireland and Bahrain

  • Treaty between Austria and Bahrain

  • Treaty between Luxembourg and Bahrain

  • Treaty between Switzerland and Qatar.

II-Tax Treaties Ratified

  • The amending protocol to the Syria Lebanon tax treaty, signed on 18 July 2010, was approved by Syria

  • Treaty between Bulgaria and Qatar ratified by Bulgaria.

III-Tax Treaties Initialled

- Treaty between Portugal and Oman.

IV-Tax Treaties Signed

  • Treaty between Bangladesh and Saudi Arabia

  • Treaty between Austria and Qatar

  • Treaty between Georgia and Qatar.

V-Tax Treaties in Negotiation

  • Treaty between Portugal and Libya

  • Treaty between Portugal and Egypt

  • Treaty between Egypt and Oman (negotiation for an amending protocol to the not yet in force tax treaty)

  • Treaty between Egypt and Kuwait (negotiation for a new treaty which will replace the Egypt Kuwait income tax treaty of 16 February 2004)

  • Treaty between Egypt and Ethiopia

  • Treaty between Portugal and Saudi Arabia