Recent developments in this area are outlined.

• The protocol amending the convention between the UK and Germany for the avoidance of double taxation has been presented to parliament
• An exchange of letters between the UK government and Belgium which amends the agreement relating to the delimitation of the continental shelf between the two countries has been published
• The third protocol amending the convention between the UK and the Grand Duchy of Luxembourg for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital (with exchange of notes) has been published
• An agreement between the UK and Liberia for the exchange of information relating to tax matters was presented to parliament last month