As the year draws to a close, we bring you an update on double taxation treaties. From 1 January 2023, the provisions of the new treaties with San Marino, Qatar, and Senegal will be implemented.
The double taxation treaty with San Marino came into force in mid-July. The provisions of the treaty will apply, as regards withholding taxes, to income paid or credited on or after 1 January 2023. Furthermore, as regards other income taxes and property taxes (note that the treaty also applies to real estate/property tax), on income or property for each tax year beginning on or after 1 January 2023.
A double taxation treaty with Senegal also entered into force at the end of August and with Qatar at the end of October. The provisions of both treaties will be implemented as follows: with respect to withholding taxes, on income paid or credited on or after 1 January 2023, or with respect to other income taxes, on income for each tax year beginning on or after 1 January 2023.
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