Kuwait and the UAE are two of the countries to have signed new tax treaty agreements with the Republic of Ireland. Other states having done this include Hong KOng, Montenegro, Morocco and Singapore. Although, the agreements have been signed additional legal procedures need to be carried out before these treaties come into effect. Although, although all these treaties have immediate effect in Ireland under its domestic law once signed. The Irish are also in tax treaty negotiations with Saudi Arabia, Armenia, Panama, Singapore and Thailand. In addition, a replacement to their treaty with Germany is being negotiated and negotiations on existing agreements with Belgium and Switzerland have been concluded. Finally, new agreements with Georgia, Moldova, Serbia and Turkey will be effective from 1 January 2011.