UK Double Taxation Treaties – are you up to date?
A useful guide of developments in UK Double Taxation treaties in 2014 has been published. In addition, details of the UK treaty negotiating priorities up to 31 March 2015 are also available. The guidance can be used to keep up to date with changes to HMRC treaty negotiating priorities and changes to UK Taxation Treaties with other countries that were announced last year.
An agreement between the United Kingdom and Croatia signed on 15 January 2015 and amending the convention for the avoidance of double taxation and the prevention of fiscal evasion has also been published. This Agreement has not yet entered into force; this will happen when both countries have completed their Parliamentary procedures and exchanged diplomatic notes. An announcement will be made when these procedures have been completed.