TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Double Taxation Agreements update

A new comprehensive Double Taxation Agreement between the United Kingdom and the Republic of Zambia was signed in February. The Agreement and Protocol amending the Double Taxation Arrangement between the UK and Brunei Darussalam entered into force on 19 December 2013. HMRC has also announced an update on the application of the UK/USSR Double Taxation Convention in relation to Tajikistan.

The Agreement with Zambia (which replaces the existing Double Taxation Agreement signed in 1972) generally follows the OECD Model Double Taxation Convention. The text of the new Agreement is available on the HMRC website and will be published as soon as it is presented to Parliament for approval.