Signatory: | Turkey | Barbados | Belize | Benin | Cabo Verde | Democratic Republic of Congo | Indonesia | Romania | San Marino | |
---|---|---|---|---|---|---|---|---|---|---|
Status: Signed/Ratified/In Force | Signed | Signed | Signed | Signed | Signed | Signed | Signed | Signed | Signed | |
Covered Tax Agreements: | Bahrain | Botswana | Switzerland | UAE | Angola | South Africa | Armenia | Belgium | Azerbaijan | |
Cote d’Ivoire | China | UAE | Morocco | Macau | Belgium | Belgium | Czech Republic | Georgia | ||
Czech Republic | Kenya | Mauritius | UAE | Brunei | Estonia | Malaysia | ||||
Egypt | Mauritius | Morocco | Qatar | Czech Republic | Hong Kong | Romania | ||||
Estonia | Mexico | Portugal | Turkey | Egypt | Hungary | Serbia | ||||
Georgia | Panama | Senegal | Hong Kong | Israel | Vietnam | |||||
Israel | Singapore | Hungary | Korea | |||||||
Jordan | Spain | Jordan | Kuwait | |||||||
Kazakhstan | Kuwait | Latvia | ||||||||
Korea | Luxembourg | Lithuania | ||||||||
Kuwait | Malaysia | Luxembourg | ||||||||
Latvia | Mongolia | Malta | ||||||||
Lithuania | Morocco | Netherlands | ||||||||
Malaysia | Netherlands | Poland | ||||||||
Malta | Pakistan | Portugal | ||||||||
Mongolia | Poland | Qatar | ||||||||
Morocco | Portugal | San Marino | ||||||||
Nigeria | Qatar | Saudi Arabia | ||||||||
Oman | Romania | Singapore | ||||||||
Pakistan | Serbia | Spain | ||||||||
Poland | Seychelles | Switzerland | ||||||||
Portugal | Singapore | UAE | ||||||||
Qatar | Spain | Uruguay | ||||||||
Romania | Switzerland | |||||||||
Saudi Arabia | Thailand | |||||||||
Serbia | Turkey | |||||||||
Singapore | Ukraine | |||||||||
Spain | UAE | |||||||||
Switzerland | Uzbekistan | |||||||||
Thailand | ||||||||||
Ukraine | ||||||||||
UAE | ||||||||||
Uzbekistan | ||||||||||
Notifications | ||||||||||
Annex IV (jurisdictions can decide to adopt their specific definition of the term “recognised pension fund” for applying the STTR or use their existing treaty definition). | Under Article 6(2) of the Convention, Benin elects to include the definition of the term “recognized pension fund” in Annex IV (Additions to the Tax Liability Rule: Definition of a Recognized Pension Fund) with the agreement with Morocco. | Under Article 6(2) of the Convention, the Democratc Republic of the Congo elects to include the definition of the term “recognized pension fund” in Annex IV (Additions to the Tax Liability Rule: Definition of a Recognized Pension Fund) with all the above agreements. | Under Article 6(2) of the Convention, Indonesia elects to include the definition of the term “recognized pension fund” in Annex IV (Additions to the Tax Liability Rule: Definition of a Recognized Pension Fund) with all the above agreements. | Under Article 6(2) of the Convention, Romania elects to include the definition of the term “recognized pension fund” in Annex IV (Additions to the Tax Liability Rule: Definition of a Recognized Pension Fund) with all the above agreements. | Under Article 6(2) of the Convention, San Marino elects to include the definition of the term “recognized pension fund” in Annex IV (Additions to the Tax Liability Rule: Definition of a Recognized Pension Fund) with all the above agreements. | |||||
Annex V (optional circuit-breaker provision that switches off STTR when a developing country becomes a developed country (and switches it on in a reverse case)). | Under Article 7(2) of the STTR Convention, Turkey chooses to include Annex V (Additions to the subject to tax rule: Circuit-breaker provision) in its Covered Tax Agreements | Under Article 7(2) of the STTR Convention, Barbados chooses to include Annex V (Additions to the subject to tax rule: Circuit-breaker provision) in its Covered Tax Agreements | Under Article 7(2) of the STTR Convention, San Marino chooses to include Annex V (Additions to the subject to tax rule: Circuit-breaker provision) in its Covered Tax Agreements | |||||||
Annex II (Tax calculated other than on a net income basis) | Under Article 4(1) of the STTR Convention, Business Income Tax is a tax computed on an alternative basis and is subject to the STTR. | Under Article 4(1) of the STTR Convention, the 1% turnover tax is a tax computed on an alternative basis and is subject to the STTR. | Under Article 4(1) of the STTR Convention, the tax on the income of micro enterprises (Article 51 of Law No 227/2015) is a tax computed on an alternative basis and is subject to the STTR. |
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