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