Global Daily Tax News, Tax Treaty Round-up - December 5, (Dec 5, 2025)
Japan-Armenia
Into force
The DTA between Japan and Armenia will enter into force on December 20, following the exchange of diplomatic notes on November 20.
Peru-UK
Ratification
Peru published legislation on November 21 to ratify the DTA signed with the United Kingdom.
Slovak Republic-Thailand
Negotiations
The Slovak Republic and Thailand discussed the need to swiftly conclude negotiations on a DTA, during talks which took place on November 21.
Sri Lanka- Luxembourg
Approval
Sri Lanka's Cabinet on November 24 approved the text of a Protocol to the country's DTA with Luxembourg to incorporate the BEPS minimum standards.
Vietnam-South Africa
Negotiations
Vietnam and South Africa have agreed to progress talks on a DTA, the Vietnamese Ministry of Foreign Affairs announced recently.