Just a few months into 2015 and details are emerging of progress made in relation to several Double Tax Treaties and Conventions. In addition, details of changes to Taxation Treaties since date of signing, including when they come into force, are also available.

• The double taxation convention between the UK and Algeria was signed in London on 18 February 2015 but is not yet in force.
• The double tax convention between the UK and Senegal that was signed on 26 February 2015 is not yet in force.
• The Bank Levy (Double Taxation Arrangements) (Netherlands) Regulations 2015 and The Double Taxation Relief (Bank Levy) (Netherlands) Order 2015 were published on 24 February 2015.

These statutory instruments bring into effect a convention and protocol between the governments of the UK and the Netherlands signed in 2013 with the aim of providing a mechanism for relieving double taxation in respect of the UK bank levy and an equivalent foreign levy which is imposed in the Netherlands. The treaty will apply retrospectively to periods of account ending on or after 1st January 2011.