Global Daily Tax News, Tax Treaty Round-up - January 2, (Jan 2, 2026)
Japan-Ukraine
Effective
The DTA signed between Japan and Ukraine in February 2024 became effective on January 1, 2026.
Luxembourg-Vietnam
Enactment
Luxembourg has enacted legislation on the ratification of a DTA Protocol with Vietnam, publishing an Order in the nation's Official Gazette on December 18, 2025.
Pakistan-Bangladesh
Negotiations
Pakistan and Bangladesh discussed negotiations a Protocol to update their DTA to incorporate the BEPS minimum standards, during talks on December 22-26, 2025.
Turkey-Hong Kong
Approval
Turkey's National Assembly on December 22 approved legislation on the ratification of a DTA signed with Hong Kong on September 24, 2024, with Law No. 7569 being published in Official Gazette No. 33119.