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 tax convention/agreements update

Recent developments in this area are outlined.

  • Documents on the tax treaties between the UK and Canada have been published
  • The bilateral agreement between the UK and Anguilla for co-operation in tax matters through exchange of information has been published
  • Draft statutory instruments have been published which relate to the UK’s tax treaties with Guernsey and the Isle of Man.
  • Other draft statutory instruments have been published which relate to the UK’s tax treaties with the UAE and Uruguay
  • HMRC have updated the country-specific chapter of the double taxation relief manual in relation to China, to take account of the treaty amendments which entered into force in December 2013
  • The amended 1998 Oman-UK Double Taxation Convention is available
  • Details of the tax treaties between the UK and Turkmenistan and related documents have been published
  • The UK-Algeria Double Taxation Convention has been published. It was signed on 18 February 2015 and entered into force on 16 June 2016.
  • The double tax treaty between the UK and Senegal entered into force on 30 March 2016
  • Details of tax treaties with Switzerland, Grenada, Jersey and the Isle of Man have been published
  • Details of tax treaties between the UK and Germany and related documents are available