Draft Statutory Instruments and Explanatory Memoranda
A number of new Draft Statutory Instruments for Double Taxation Relief and International Tax Enforcement Orders were published last month as follows: Double Taxation Relief and International Tax Enforcement Orders for Austria, Mexico, Oman, Singapore and Switzerland; and International Tax Enforcement Orders for Anguilla, the Bahamas, Gibraltar, Liechtenstein and Turks & Caicos The relevant Explanatory Memoranda and draft Legislation can be found on the OPSI website above.