Double Taxation Treaties
Double Taxation Treaties (DTTs) are bilateral agreements that protect the income of foreign investors from being taxed in two different countries. Bangladesh has Double Taxation Treaties or DTTs with 36 countries. Businesses need to obtain approval from NBR to benefit from the DTT. The approval is subject to annual renewal.
Parties
Bilateral Investment Treaties
Bilateral Investment Treaties or BITs offer a set of guarantees to investors of either contracting parties, including fair and equitable treatment, protection from expropriation, free transfer of means and full protection and security.
So far, Bangladesh has signed BITs with 33 countries.
Last updated: 22/06/2022
Parties | Signed | Ratified |
United Kingdom | 1980 | 1980 |
Germany | 1981 | 1986 |
BLEU (Belgium-Luxembourg Economic Union) | 1981 | 1987 |
France | 1981 | 1987 |
United States of America | 1986 | 1989 |
Korea, Republic of | 1986 | 1988 |
Romania | 1987 | 1987 |
Turkey | 2012 | - |
Italy | 1990 | 1994 |
Canada | 1990 | 1990 |
Netherlands | 1994 | 1995 |
Malaysia | 1994 | 2003 |
Pakistan | 1995 | 1997 |
China | 1996 | 1997 |
Poland | 1997 | 1999 |
Philippines | 1997 | 1998 |
Indonesia | 1998 | 1998 |
Japan | 1998 | 1999 |
Korea, Dem. People's Rep. of | 1999 | - |
Uzbekistan | 2000 | 2001 |
Switzerland | 2000 | 2001 |
Austria | 2000 | 2001 |
Iran | 2001 | 2001 |
Thailand | 2002 | 2002 |
Singapore | 2004 | - |
Viet Nam | 2005 | 2006 |
India | 2009 | 2011 |
Denmark | 2009 | - |
United Arab Emirates | 2011 | 2022 |
Belarus | 2012 | - |
Cambodia | 2014 | - |
Bahrain | 2015 | 2016 |
Kuwait | 2016 | - |
Treaties with Investment Provisions (TIPs)
Investment Related Instruments (IRIs)
Bangladesh has signed 20 Investment Related Instruments including intergovernmental agreements, guidelines and principles both regional and multilateral.
Title | Year of adoption | Level | Type |
Trade-Related Aspects of Intellectual Property Rights (TRIPS)
|
1994
|
Multilateral
|
Intergovernmental agreements
|
Agreement on Trade-Related Investment Measures (TRIMS)
|
1994
|
Multilateral
|
Intergovernmental agreements
|
Islamic Corporation for the Insurance of Investment Credit
|
1992
|
Regional/
Plurilateral |
Intergovernmental agreements
|
Multilateral Investment Guarantee Agency (MIGA)
Convention
|
1985
|
Multilateral
|
Intergovernmental agreements
|
New York Convention
|
1958
|
Multilateral
|
Intergovernmental agreements
|
International Centre for Settlement of Investment Disputes (ICSID) Convention
|
1965
|
Multilateral
|
Intergovernmental agreements
|
Fifth Protocol to General Agreement on Trade in Services (GATS)
|
1997
|
Multilateral
|
Intergovernmental agreements
|
Fourth Protocol to GATS
| 1997 |
Multilateral
|
Intergovernmental agreements
|
GATS
|
1994
|
Multilateral
|
Intergovernmental agreements
|
UN Code of Conduct on Transnational Corporations
|
1983
|
Multilateral
|
Draft instruments
|
Doha Declaration
|
2001
|
Multilateral
|
Guidelines, principles, resolutions and similar
|
World Bank Investment Guidelines
|
1992
|
Multilateral
|
Guidelines, principles, resolutions and similar
|
International Labor Organisation (ILO) Tripartite Declaration on Multinational Enterprises
|
2000
|
Multilateral
|
Guidelines, principles, resolutions and similar
|
ILO Tripartite Declaration on Multinational Enterprises
|
2006
|
Multilateral
|
Guidelines, principles, resolutions and similar
|
ILO Tripartite Declaration on Multinational Enterprises
|
1977
|
Multilateral
|
Guidelines, principles, resolutions and similar
|
Singapore Ministerial Declaration
|
1996
|
Multilateral
|
Guidelines, principles, resolutions and similar
|
UN Guiding Principles on Business and Human Rights
|
2011
|
Multilateral
|
Guidelines, principles, resolutions and similar
|
Permanent Sovereignty UN Resolution
|
1962
|
Multilateral
|
Guidelines, principles, resolutions and similar
|
New International Economic Order UN Resolution
|
1974
|
Multilateral
|
Guidelines, principles, resolutions and similar
|
Charter of Economic Rights and Duties of States
|
1974
|
Multilateral
|
Guidelines, principles, resolutions and similar
|
