Digest of Double Taxation Treaties-January 2012
The above digest has been updated to include revised double taxation arrangements between the UK and the following territories, Hungary and Oman.
In addition, a second Protocol to the Double Taxation Agreement between the UK and Singapore was signed last month. This Protocol updates the existing Double Taxation Agreement of 1997 and follows on from the previous Protocol inserting the latest exchange of information article signed in 2009.
The Protocol enters into force once both countries have completed their legislative procedures. More details are available at http://www.hmrc.gov.uk/taxtreaties/news/singapore-uk-protocol.htm