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Republic of North Macedonia Deposited on 29 January 2020 Republic of North Macedonia Status of List of Reservations and Notifications at the Time of Signature This document contains a list of reservations and notifications made by the Republic of North Macedonia to be confirmed upon deposit of the instrument of ratification, acceptance or approval subject to Articles 28(6) and 29(3) of the Convention. 1 Deposited on 29 January 2020 Article 2 – Interpretation of Terms Notification - Agreements Covered by the Convention Pursuant to Article 2(1)(a)(ii) of the Convention, the Republic of North Macedonia wishes the following agreements to be covered by the Convention: 2 Deposited on 29 January 2020 Othe Original/ Date of Date of Title Contracting Amending Entry into No Signature Jurisdiction Instrument Force 1 Agreement Between Albania Original 15-01-1998 02-09-1998 The Albanian Government And The Macedonian Government For The Avoidance Of Double Taxation With Respect To Taxes On Income And On Capital And For The Prevention Of The Fiscal Evasion 2 Agreement Between The Republic Austria Original 10-09-2007 20-01-2008 Of Macedonia And The Republic Of Austria For The Avoidance Of Double Taxation And For The Prevention Of Fiscal Evasion With Respect To Taxes On Income And On Capital 3 Agreement Between Azerbaijan Original 19-04-2013 12-08-2013 The Government Of The Republic Of Macedonia And The Government Of The Republic Of Azerbaijan For The Avoidance Of Double Taxation And The Prevention Of Fiscal Evasion With Respect To Taxes On Income And On Capital 4 Agreement Between Belarus Original 19-05-2005 26-01-2006 The Government Of The Republic Of Belarus And The Government Of The Republic Of Macedonia For The Avoidance Of Double Taxation And The Prevention Of Fiscal Evasion With Respect To Taxes On Income And On Capital (Property) 5 Convention Between Belgium Original 06-07-2010 17-07-2017 The Belgian Government And The Macedonian Government For The Avoidance Of Double Taxation With Respect To Taxes On Income And On Capital And The Prevention Of Fiscal Evasion 6 Agreement Between Bosnia and Original 24-09-2013 02-07-2014 The Government Of The Republic Herzegovina Of Macedonia And The Council Of Ministers Of Bosnia And Herzegovina For The Avoidance Of Double Taxation With Respect To Taxes On Income And On Capital 3 Deposited on 29 January 2020 7 Agreement Between Bulgaria Original 22-02-1999 24-09-1999 The Republic Of Macedonia And The Republic Of Bulgaria For The Avoidance Of Double Taxation With Respect To Taxes On Income And On Capital 8 Agreement Between China (People’s Original 09-06-1997 29-11-1997 The Government Of The Republic Republic of) Of Macedonia And The Government Of The People's Republic Of China For The Avoidance Of Double Taxation And The Prevention Of Fiscal Evasion With Respect To Taxes On Income And On Capital 9 Agreement Between Chinese Taipei Original 09-06-1999 09-06-1999 The Government Of The Republic Of Macedonia And The Government Of The Republic Of China For The Avoidance Of Double Taxation And The Prevention Of Fiscal Evasion With Respect To Taxes On Income 10 Agreement Between Croatia Original 06-07-1994 11-01-1996 The Republic Of Macedonia And The Republic Of Croatia For The Avoidance Of Double Taxation With Respect To Taxes On Income And On Capital 11 Convention Between Czech Republic Original 21-06-2001 17-06-2002 The Czech Republic And The Republic Of Macedonia For The Avoidance Of Double Taxation And The Prevention Of Fiscal Evasion With Respect To Taxes On Income And On Capital 12 Convention Between Denmark Original 20-03-2000 14-12-2000 The Government Of The Kingdom Of Denmark And The Macedonian Government For The Avoidance Of Double Taxation And The Prevention Of Fiscal Evasion With Respect To Taxes On Income And On Capital 4 Deposited on 29 January 2020 13 Agreement Between Egypt Original 22-11-1999 N/A The Macedonian Government And The Egyptian Government For The Avoidance Of Double Taxation And The Prevention Of Fiscal Evasion With Respect To Taxes Of Income And On Capital 14 Agreement Between Estonia Original 20-11-2008 21-05-2009 The Republic Of Estonia And The Republic Of Macedonia For The Avoidance Of Double Taxation And The Prevention Of Fiscal Evasion With Respect To Taxes On Income 15 Agreement Between Finland Original 25-01-2001 22-03-2002 The Finnish Government And The Macedonian Government For The Avoidance Of Double Taxation With Respect To Taxes On Income 16 Convention Between France Original 10-02-1999 01-05-2004 The Government Of Macedonia And The Government Of France For The Avoidance Of Double Taxation And The Prevention Of Fiscal Evasion With Respect To Taxes On Income And On Capital 17 Agreement Between Germany Original 13-07-2006 29-11-2010 The Government Of The Federal Protоcol (a) 14-11-2016 16-01-2018 Republic Of Germany And The Macedonian Government For The Avoidance Of Double Taxation With Respect To Taxes On Income And On Capital 18 Convention Between Hungary Original 13-04-2001 14-03-2002 The Hungarian Government And The Macedonian Government For The Avoidance Of Double Taxation And The Prevention Of Fiscal Evasion With Respect To Taxes On Income And On Capital 19 Agreement Between India Original 17-12-2013 12-09-2014 The Government Of The Republic Of Macedonia And The Government Of The Republic Of India For The Avoidance Of Double Taxation And The Prevention Of Fiscal Evasion With Respect To Taxes On Income 5 Deposited on 29 January 2020 20 Agreement Between Iran Original 12-07-2000 17-01-2014 The Government Of The Republic Of Macedonia And The Government Of The Islamic Republic Of Iran For The Avoidance Of Double Taxation With Respect To Taxes On Income And On Capital 21 Agreement Between Ireland Original 14-04-2008 12-01-2009 Ireland And The Republic Of Macedonia For The Avoidance Of Double Taxation And The Prevention Of Fiscal Evasion With Respect To Taxes On Income 22 Convention Between Israel Original 09-12-2015 N/A The Israeli Government And The Macedonian Government For The Avoidance Of Double Taxation And The Prevention Of Fiscal Evasion With Respect To Taxes On Income 23 Convention Between Italy Original 20-12-1996 08-06-2000 The Government Of The Italian Republic And The Macedonian Government For The Avoidance Of Double Taxation With Respect To Taxes On Income And On Capital And The Prevention Of Fiscal Evasion 24 Agreement Between Kazakhstan Original 02-07-2012 27-04-2015 The Government Of The Republic Of Macedonia And The Government Of The Republic Of Kazakhstan For The Avoidance Of Double Taxation And The Prevention Of Fiscal Evasion With Respect To Taxes On Income 25 Agreement Between Kosovo Original 06-04-2011 13-04-2012 The Republic Of Kosovo And The Republic Of Macedonia For The Avoidance Of Double Taxation And The Prevention Of Fiscal Evasion With Respect To Taxes On Income And On Capital 26 Agreement Between The Republic Kuwait Original 20-03-2012 20-02-2015 of Macedonia And The State Of Kuwait For The Avoidance Of Double Taxation And The Prevention Of Fiscal Evasion With Respect To Taxes On Income And On Capital 6 Deposited on 29 January 2020 27 Agreement Between Latvia Original 08-12-2006 25-04-2007 The Latvian Government And The Macedonian Government For The Avoidance Of Double Taxation And The Prevention Of Fiscal Evasion With Respect To Taxes On Income And On Capital 28 Agreement Between Lithuania Original 29-08-2007 27-08-2008 The Government Of The Republic Of Macedonia And The Government Of The Republic Of Lithuania For The Avoidance Of Double Taxation And The Prevention Of Fiscal Evasion With Respect To Taxes On Income And On Capital 29 Agreement Between Luxembourg Original 15-05-2012 23-07-2013 The Republic Of Macedonia And The Grand Duchy Of Luxembourg For The Avoidance Of Double Taxation And The Prevention Of Fiscal Evasion With Respect To Taxes On Income And On Capital 30 Convention Between Moldova Original 21-02-2006 28-12-2006 The Government Of The Republic Of Moldova And The Government Of The Republic Of Macedonia For The Avoidance Of Double Taxation And The Prevention Of Fiscal Evasion With Respect To Taxes On Income And On Capital 31 Agreement Between Morocco Original 11-05-2010 14-09-2012 The Kingdom Of Morocco And The Republic Of Macedonia For The Avoidance Of Double Taxation And The Prevention Of Fiscal Evasion With Respect To Taxes On Income 32 Convention Between Netherlands Original 11-09-1998 21-04-1999 The Government Of The Kingdom Of The Netherlands And The Macedonian Government For The Avoidance Of Double Taxation And The Prevention Of Fiscal Evasion With Respect To Taxes On Income And On Capital 7 Deposited on 29 January 2020 33 Agreement Between Norway Original 19-04-2011 01-11-2011 The Kingdom Of Norway And The Republic Of Macedonia For The Avoidance Of Double Taxation And The Prevention Of Fiscal Evasion With Respect To Taxes On Income 34 Agreement Between Poland Original 28-11-1996 17-12-1999 The Macedonian Government And The Government Of The Republic Of Poland For Avoidance Of Double Taxation With Respect To Taxes On Income And On Capital 35 Agreement Between Qatar Original 28-01-2008 26-09-2008 The Government Of The Republic Of Macedonia And The Government Of The State Of Qatar For The Avoidance Of Double Taxation And The Prevention Of Fiscal Evasion With Respect To Taxes On Income 36 Convention Between Romania Original 12-06-2000 16-08-2002 The Macedonian Government And The Romanian Government For The Avoidance Of Double Taxation And The Prevention Of Fiscal Evasion With Respect To Taxes On Income And On Capital 37 Agreement Between Russia
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