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Double Taxation Convention |
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The Double Taxation Convention grants solutions to those individuals and legal entities that suffer tax treatments on an item in the same time period; i.e. double taxation. This convention settles sharing of the taxation power between two states when such a case occurs.
The goal of this agreement is to promote the exchange of goods and services, the inflow of capital, technology, and persons without the burden of double taxation, on one hand, and the prevention of fiscal evasion through administrative assistance between the contracting parties on the other.
The text of the ratified Conventions is now available by clicking on the pdf's icon in the table below. (NEW)
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Conventions for the Avoidance of double taxation and the Prevention of fiscal evasion on taxes from income and capital are
As of April 15, 2010
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| Title | Signed | Ratified | Enforced | legalRef | |
| Algeria | March 26, 2002 | August 29, 2002 | July 19, 2006 | Law N. 456. In OG N. 50 of September 5, 2002 |  |
| Armenia | September 16, 1998 | February 23, 1999 | December 13, 2000 | Law N. 38. In OG N. 38 of March 1, 1999 | |
| Bahrain | August 7, 2003 | February 11, 2004 | September 13, 2005 | Law N. 569. In OG N. 9 of February 13, 2004 | |
| Belarus | June 19, 2001 | December 14, 2001 | December 29, 2002 | Law N. 370 In OG N. 64 of December 27, 2001 | |
| Bulgaria | June 1, 1999 | October 25, 1999 | January 5, 2000 | Law N. 111. In OG N. 52 of November 3, 1999 | |
| Canada | December 29, 1998 | | | | |
| Cuba | February 4, 2001 | August 2, 2001 | | Law N. 334. In OG N. 39 dated August 9, 2001 | |
| Cyprus | February 18, 2003 | October 20, 2003 | April 14, 2005 | Law N.530. In OG N.48 of October 22, 2003 | |
| Czech Republic | August 28, 1997 | June 14, 1999 | January 24, 2000 | Law N. 82. In OG N. 28 of June 17, 1999 | |
| Egypt | March 17, 1996 | July 24, 1996 | March 22, 1998 | Law N. 582. In OG N. 35 of August 8, 1996 | |
| France | July 24, 1962 | August 23, 1963 | 1963 | Decree-Law N. 13673. | |
| Gabon | February 20, 2001 | July 16, 2003 | | Law N. 516. In OG N. 35 of July 24, 2003 | |
| Iran | October 22, 1998 | February 23, 1999 | January 19, 2001 | Law N. 43. In OG of March 1, 1999 | |
| Italy | November 22, 2000 | April 3, 2001 | | Law N. 288. In OG N. 19 of April 19, 2001 | |
| Jordan | October 31, 2002 | October 20, 2003 | December 12, 2003 | Law N.534. In OG N. N.48 of October 22, 2003 | |
| Kuwait | January 21, 2001 | April 3, 2001 | March 20, 2002 | Law N. 293. In OG N. 19 of April 19, 2001 | |
| Malaysia | January 20, 2003 | July 16, 2003 | November 10, 2004 | Law N. 517. In OG N. 35 of July 24, 2003 | |
| Malta | February 23, 1999 | October 25, 1999 | February 10, 2000 | Law N. 119. In OG N. 52 of November 3, 1999 | |
| Malta - Amending Protocol | April 16, 2009 | March 06, 2010 | March 26, 2010 | Law N.81. In OG N.12. of March 11, 2010 | |
| Morocco | October 20, 2001 | June 5, 2002 | August 9, 2003 | Law N. 404 in O.G N. 34 of June 13, 2002 | |
| Pakistan | August 31, 2005 | May 15, 2006 | June 26, 2008 | Law N. 737 in OG N. 25 of May 22, 2006 | |
| Poland | July 26, 1999 | May 24, 2000 | November 7, 2003 | Law N. 178 in O.G N.25 dated June 8, 2000 | |
| Qatar | November 23, 2005 | November 11, 2006 | January 1, 2010 | Law No 762 in OG No 56 of November 27, 2006 | |
| Romania | June 28, 1995 | July 24, 1996 | April 6, 1997 | Law N. 577. In OG N. 38/96 | |
| Russia | April 7, 1997 | February 23, 1999 | June 16, 2000 | Law N. 29. In OG of March 1, 1999 | |
| Senegal | October 19, 2002 | October 20, 2003 | September 22, 2004 | Law N.538. In OG N. N.48 of October 22, 2003 | |
| Sudan | March 9, 2004 | November 20, 2004 | | Law N. 614. In OG N.64 of December 2, 2004 | |
| Sultanate of Oman | April 12, 2001 | August 16, 2001 | October 28, 2001 | Law N. 353. In OG N. 42 dated August 23, 2001 | |
| Syria | January 12,1997 | July 24, 1997 | March 10, 1998 | Law N. 658. In OG N. 37 dated July 31, 1997 | |
| Tunisia | June 24, 1998 | February 23, 1999 | June 3, 2000 | Law N. 36. In OG of March 1, 1999 | |
| Turkey | May 12, 2004 | May 15, 2006 | August 21, 2006 | Law N. 734 in OG N.25 of May 22, 2006 | |
| U.A.E | May 17, 1998 | February 23, 1999 | May 21, 1999 | Law N. 42. In OG of March 1, 1999 | |
| Ukraine | April 22, 2002 | July 16, 2003 | September 6, 2003 | Law N. 500. In OG N. 35 of July 24, 2003 | |
| Yemen | Sepember 29, 2002 | July 16, 2003 | February 20, 2006 | Law N. 513. In OG N. 35 of July 24, 2003 | |
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