Tax Treaty Database

Double taxation treaty networks 

Antigua

UK, US.

Information courtesy of Global Bank of Commerce Ltd. 

Austria                

Albania, Algeria, Armenia, Australia, Azerbaijan, Barbados, Belarus, Belgium, Belize, Brazil, Bulgaria, Canada, China, Croatia, Cuba, Cyprus, Czech Republic, Denmark, Egypt, Estonia, Faroe Islands, Finland, France, Georgia, Germany, Greece, Hungary, India, Indonesia, Iran, Ireland, Israel, Italy, Japan, Kazakhstan, Kuwait, Kyrgyzstan, Latvia, Liechtenstein, Lithuania, Luxembourg, Macedonia, Malaysia, Malta, Mexico, Moldova, Mongolia, Morocco, Nepal, the Netherlands, New Zealand, Norway, Pakistan, Philippines, Poland, Portugal, Romania, Russia, San Marino, Saudi Arabia, Singapore, Slovakia, Slovenia, South Africa, South Korea, Spain, Sweden, Switzerland, Tajikistan, Thailand, Tunisia, Turkey, Turkmenistan, Ukraine, UAE, UK, US, Uzbekistan, Venezuela, Vietnam.

Information courtesy of Blianz Data.

Bahamas             

None.

Information courtesy of Bahamas Financial Services Board.

Barbados 

Austria, Botswana, Brazil, Canada, Caribbean Community (CARICOM), China, Cuba, Finland, Malta, Mexico, the Netherlands, Norway, Sweden, Switzerland, UK, US, Venezuela.

Information courtesy of Chancery Law. 

Belize

Austria, Caribbean Community (CARICOM), Denmark, Sweden, UK.

Information courtesy of International Business Companies Registry of Belize.

Bermuda

None.

Information courtesy of Appleby Global.

British Virgin Islands

None.

Information courtesy of BVI International Finance Centre. 

Cayman Islands

None.

Information courtesy of Levick Strategic Communications. 

Cyprus                 

Armenia, Austria, Belarus, Belgium, Bosnia & Herzegovina, Bulgaria, Canada, China, Czech Republic, Denmark, Egypt, France, Germany, Hungary, India, Ireland, Italy, Kuwait, Kyrgyzstan, Lebanon, Macedonia, Malta, Mauritius, Moldova, Montenegro, Norway, Poland, Romania, Russia, San Marino, Serbia & Montenegro, Serbia, Seychelles, Singapore, Slovakia, Slovenia, South Africa, Sweden, Syria, Tajikistan, Thailand, Turkmenistan, Ukraine, UK, US, Uzbekistan.

Information courtesy of Chrysses Demetriades & Co.

Dubai

None.

Information courtesy of Waqf Trust Services Ltd.

Gibraltar

Under negotiation.

Information courtesy of Perrers One Ltd. 

Guernsey

Jersey, UK.

Information courtesy of Guernsey Finance.

Hong Kong

Belgium, China, Thailand.

Information courtesy of Baker & McKenzie.

Ireland

Australia, Austria, Belgium, Bulgaria, Canada, Chile, China, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, India, Italy, Israel, Japan, Latvia,  Lithuania, Luxembourg, Malaysia, Mexico, the Netherlands, New Zealand, Norway, Pakistan, Poland, Portugal, Romania, Russia, Slovakia, Slovenia, South Africa, South Korea, Spain, Sweden, Switzerland, UK, US, Zambia.

Information courtesy of McCann FitzGerald Solicitors.

Isle of Man

Double tax agreement with UK. Tax information exchange agreement with Denmark, Faroe Islands, Finland, Greenland, Iceland, the Netherlands, Norway, Sweden, UK , US.

Information courtesy of Dickinson Cruickshank. 

Jersey

France, UK.

Information courtesy of Jersey Finance. 

Labuan

Albania, Argentina (limited agreement), Australia, Austria, Bahrain, Bangladesh, Belgium, Canada, China, Chile, Croatia, Czech Republic, Denmark, Egypt, Fiji, Finland, France, Germany, Hungary, India, Indonesia, Ireland, Italy, Japan, Jordan, Kuwait, Kyrgyzstan, Lebanon, Luxembourg, Malta, Mauritius, Mongolia, Morocco, Myanmar, Namibia, the Netherlands, New Zealand, Norway, Pakistan, Papua New Guinea, Philippines, Poland, Romania, Russia, Saudi Arabia, Seychelles, Singapore, South Africa, South Korea, Spain, Sri Lanka, Sudan, Sweden, Switzerland, Syria, Thailand, Turkey, UAE, UK, US (limited agreement), Uzbekistan, Vietnam. 

Information courtesy of Noblehouse International Trust Ltd.  

Liechtenstein

Limited double taxation agreement within Austria, Switzerland.

Information courtesy of Miselva. 

Luxembourg

Austria, Belgium, Brazil, Bulgaria, Canada, Czech Republic, China, Denmark, Estonia, Finland, France, Greece, Hong Kong, Hungary, Mauritius, Iceland, India, Indonesia, Ireland, Israel, Italy, Japan, Kazakhstan, Malaysia, Malta, Mexico, Mongolia, Morocco, the Netherlands, Norway, Poland, Portugal,  Romania, Russia, San Marino, Slovakia, Slovenia, Sweden, Singapore, South Africa, South Korea, Spain, Switzerland, Thailand, Trinidad & Tobago, Tunisia, Turkey, Ukraine, UK, US, Uzbekistan, Vietnam.     

Information courtesy of Hoogewerf & Cie.

Madeira

Algeria, Austria, Belgium, Brazil, Bulgaria, Cape Verde, Canada, Chile (not yet in force), China, Cuba, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Guinea Bissau (not yet in force), Hungary, Iceland, India, Indonesia, Ireland, Italy, Israel,  Latvia, Lithuania, Luxembourg, Macao, Malta, Mexico, Morocco, Mozambique, the Netherlands, Norway, Pakistan, Poland, Romania, Russia, Singapore, Slovakia, Slovenia, South Africa (not yet in force), South Korea, Spain, Sweden, Switzerland, Tunisia, Turkey, Ukraine, UK, US, Venezuela.

Information courtesy of Teixeira De Freitas.

Malta

Australia, Austria, Barbados, Belgium, Bulgaria, Canada, China, Croatia, Cyprus, Czech Republic, Denmark, Egypt, Estonia, Finland, France, Germany, Greece *, Hungary, Iceland, India, Italy,  Kuwait, Latvia, Lebanon, Libya, Lithuania, Luxembourg, Malaysia, Morocco, the Netherlands, Norway, Pakistan, Poland, Portugal, Romania, San Marino, Singapore, Slovakia, Slovenia, South Africa, South Korea, Spain, Sweden, Switzerland, Syria, Tunisia, UK, US. *Agreement limited to profits derived from operational ships and aircraft in international traffic, double tax treaty not yet ratified.

Information courtesy of Camilleri Preziosi.

Marshall Islands

None.

Information courtesy of IRI.

Mauritius

Barbados, Belgium, Botswana, China, Croatia, Cyprus, France, Germany, India, Italy, Kuwait, Lesotho, Luxembourg, Madagascar, Malaysia, Mozambique, Namibia, Nepal, Oman, Pakistan, Rwanda, Senegal, Seychelles, Singapore, South Africa, Sri Lanka, Swaziland, Sweden, Thailand, UAE, Uganda, UK, Zimbabwe.

Information courtesy of AAMIL (SWISS) S.A.

The Netherlands

Full

Albania, Argentina, Armenia, Australia, Austria, Azerbaijan, Bahrain, Bangladesh, Barbados, Belarus, Belgium, Bosnia, Brazil, Bulgaria, Canada, Chile, China, Croatia, Cuba, Czech Republic, Denmark, Egypt, Estonia, Finland, France, Georgia, Germany, Ghana, Greece, , Hungary, Iceland, India, Indonesia, Ireland, Isle of Man, Israel, Italy, Japan, Jordan, Kazakhstan, Kuwait, Kyrgyzstan, Latvia, Lithuania, Luxembourg, Macedonia, Malawi, Malaysia, Malta, Mexico, Moldavia, Mongolia,  Montenegro, Morocco, New Zealand, Nigeria, Norway, Oman, Pakistan, Philippines, Poland, Portugal, Qatar, Romania, Russia, Saudi Arabia, Serbia, , Singapore, Slovakia, Slovenia, South Africa, South Korea, Spain, Sri Lanka, Surinam, Sweden, Switzerland, Taiwan, Thailand, Tunisia, Turkey, Uganda, Ukraine, UAE, UK, US, Uzbekistan, Venezuela, Vietnam,  Zambia.

Air

Panama

Ship

Hong Kong.

Information courtesy of NEVE Belastingadviseurs/Nova Trust Group.               

Netherlands Antilles

Double tax agreements with Aruba, the Netherlands, Norway.Tax information and exchange agreements with Australia, New Zealand, US. A similar treaty has been concluded with Spain but has not entered into force (on October 1, 2008).

Information courtesy of Deloitte. 

Nevis

St Kitts, UK.

Information courtesy of Nevis Finance.

New Zealand

Canada, Chile, China, Denmark, Fiji, Finland, France, Germany, India, Indonesia, Ireland, Italy, Japan,  Malaysia, the Netherlands, Norway, Philippines, Poland, Russia, Singapore, South Africa, South Korea, Spain, Sweden, Switzerland, Taiwan, Thailand, UAE, UK, US.

Information courtesy of John Prebble, Barrister, Inner Temple and New Zealand.

Seychelles

Barbados, Botswana, China, Cyprus, Indonesia, Malaysia, Mauritius, Oman, South Africa, Thailand, UAE, Vietnam.

Information courtesy of SIBA. 

Singapore

Australia, Austria, Bahrain, Bangladesh, Belgium, Brunei, Bulgaria, Canada, China, Cyprus, Czech Republic, Denmark, Egypt, Estonia, Fiji, Finland, France, Germany, Hungary, India, Indonesia, Israel, Italy, Japan, Kazakhstan, Kuwait, Latvia, Lithuania, Luxembourg, Malaysia, Malta, Mauritius, Mexico, Mongolia, Myanmar, the Netherlands, New Zealand, Norway, Oman, Pakistan, Papua New Guinea, Philippines, Poland, Portugal, Qatar, Romania, Slovakia, South Africa, South Korea, Sri Lanka, Sweden, Switzerland, Taiwan, Thailand, Turkey, UAE, UK, Vietnam.

Information courtesy of Asiaciti.

Switzerland

Albania, Argentina, Armenia, Australia, Austria, Azerbaijan, Belgium, Belarus, Bulgaria, Canada, China, Czech Republic, Denmark, Ecuador, Egypt, Estonia, Finland, France, Georgia, Germany, Greece, Hungary, Iceland, India, Indonesia, Iran, Ireland, Israel, Italy, Ivory Coast, Jamaica, Japan, Kazakhstan, Kuwait, Kyrgyzstan, Latvia, Lithuania, Luxembourg, Macedonia, Malaysia, Mexico, Moldova, Montenegro, the Netherlands, New Zealand, Norway, Pakistan, Philippines, Poland, Portugal, Romania, Russia, Serbia, Singapore, Slovakia, Slovenia, South Africa, South Korea, Spain, Sri Lanka, Sweden, Tajikistan, Thailand, Trinidad & Tobago, Tunisia, Turkmenistan, Ukraine, UK, US, Uzbekistan, Venezuela, Vietnam.

Information courtesy of Vistra SA.