A number of new Double Taxation Agreements involving, inter alia, Germany, Hong Kong and the Netherlands were signed or came into force in recent weeks. Two new Tax Information Exchange Agreements have also come into force in recent weeks.

Tax Information Exchange Agreements

A new Tax Information Exchange Agreement between the UK and The Bahamas, was signed in Nassau on 29 October 2009, and entered into force on 7 January 2011.

A Tax Information Exchange Agreement between the United Kingdom and Gibraltar signed in London on 24 August 2009 and in Gibraltar on 27 August 2009 entered into force on 15 December 2010.

Double Taxation Agreements and Protocols

A Protocol to the Double Taxation Convention between the UK and Mauritius was signed in Port Louis on 10 January 2011 by the British High Commissioner to Mauritius, Nick Leake, and the Vice-Prime Minister, Minister of Finance and Economic Development of Mauritius, Hon. Pravind Kumar Jugnauth.

A comprehensive Double Taxation Convention between the UK and the Federal Republic of Germany was signed in London on 30 March 2010 and entered into force on 30 December 2010.

The Protocol to the Double Taxation Agreement between the United Kingdom and Malaysia was signed in London on 22 September 2009 and entered into force on 28 December 2010.

The new comprehensive Double Taxation Convention between the UK and the Netherlands which was signed in London on 26 September 2008, entered into force on 25 December 2010.

The first time comprehensive Double Taxation Agreement between the United Kingdom and the Hong Kong Special Administrative Region of the People's Republic of China which was signed in London on 21 June 2010, entered into force on 20 December 2010.

A Double Taxation Arrangement between the United Kingdom and the Cayman Islands for the avoidance of double taxation and the prevention of fiscal evasion signed in London on 15 June 2009 entered into force on 20 December 2010.

Further details on the above Tax Information Exchange Agreements and Double Taxation Agreements and access to the text of the Agreements are available at http://www.hmrc.gov.uk/si/tax-treaty-news-2010.htm

The Protocol to the Double Taxation Agreement between the United Kingdom and the Republic of Singapore signed in Singapore on 24 August 2009 entered into force on 8 January 2011. The text has been published as the Schedule to the Double Taxation Relief and International Tax Enforcement (Singapore) Order 2010 (Statutory Instrument 2010 No. 2685). The text of the Order can be accessed at http://www.legislation.gov.uk/uksi/2010/2685/contents/made