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International Tax: Source Materials
Bloomsbury Professional
Publication Date: 27 July 2021
Publisher: Bloomsbury Professional
Copyright: 2021 Crown
International Tax: Source Materials
The full text of UK Double Tax Agreements and other related documents
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Contents
- Close sectionAlbania
- Close sectionSynthesised text of the Multilateral Instrument and the 2013 Albania-UK Double Taxation Agreement – in force
- Article 1 Persons covered
- Article 2 Taxes covered
- Article 3 General definitions
- Article 4 Resident
- Article 5 Permanent establishment
- Article 6 Income from immovable property
- Article 7 Business profits
- Article 8 Shipping and air transport
- Article 9 Associated enterprises
- Article 10 Dividends
- Article 11 Interest
- Article 12 Royalties
- Article 13 Capital gains
- Article 14 Income from employment
- Article 15 Directors’ fees
- Article 16 Artistes and sportspersons
- Article 17 Pensions
- Article 18 Government service
- Article 19 Students and business apprentices
- Article 20 Other income
- Article 21 Capital
- Article 22 Elimination of double taxation
- ARTICLE 23 Limitation of relief
- Article 24 Non-discrimination
- Article 25 Mutual agreement procedure
- Article 26 Exchange of information
- Article 27 Assistance in the collection of taxes
- Article 28 Members of diplomatic missions and consular posts
- Article 29 Entry into force
- Article 30 Termination
- Protocol
- Close section2013 Albania-UK Double Taxation Agreement - in force
- Article 1: Persons covered
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Resident
- Article 5: Permanent establishment
- Article 6: Income from immovable property
- Article 7: Business profits
- Article 8: Shipping and air transport
- Article 9: Associated enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital gains
- Article 14: Income from employment
- Article 15: Directors’ fees
- Article 16: Artistes and sportspersons
- Article 17: Pensions
- Article 18: Government service
- Article 19: Students and business apprentices
- Article 20: Other income
- Article 21: Capital
- Article 22: Elimination of double taxation
- Article 23: Limitation of relief
- Article 24: Non-discrimination
- Article 25: Mutual agreement procedure
- Article 26: Exchange of information
- Article 27: Assistance in the collection of taxes
- Article 28: Members of diplomatic missions and consular posts
- Article 29: Entry into force
- Article 30: Termination
- Protocol
- Close sectionSynthesised text of the Multilateral Instrument and the 2013 Albania-UK Double Taxation Agreement – in force
- Close sectionAlgeria
- Close section2015 Algeria-UK Double Taxation Convention - in force
- Article 1: Persons Covered
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Resident
- Article 5: Permanent Establishment
- Article 6: Income from Immovable Property
- Article 7: Business Profits
- Article 8: Shipping and Air Transport
- Article 9: Associated Enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital Gains
- Article 14: Income from Employment
- Article 15: Directors’ Fees
- Article 16: Artistes and Sportsmen
- Article 17: Pensions
- Article 18: Government Service
- Article 19: Students
- Article 20: Other Income
- Article 21: Elimination of Double Taxation
- Article 22: Non-Discrimination
- Article 23: Mutual Agreement Procedure
- Article 24: Exchange of Information
- Article 25: Assistance in the Collection of Taxes
- Article 26: Members of Diplomatic Missions and Consular Posts
- Article 27: Entry Into Force
- Article 28: Termination
- Close section1981 UK-Algeria Air Transport Agreement - terminated
- Close section2015 Algeria-UK Double Taxation Convention - in force
- Close sectionAnguilla
- Close sectionUK/Anguilla Tax Information Exchange Agreement: exchange of information - in force
- Close sectionAppendix 1 Arrangement between the Government of The United Kingdom of Great Britain and Northern Ireland and The Government of Anguilla for The Exchange of Information Relating to Taxes
- Paragraph 1 Scope of Arrangement
- Paragraph 2 Jurisdiction
- Paragraph 3 Taxes Covered
- Paragraph 4 Definitions
- Paragraph 5 Exchange of Information Upon Request
- Paragraph 6 Tax Examinations (or Investigations) Abroad
- Paragraph 7 Possibility of Declining a Request
- Paragraph 8 Confidentiality
- Paragraph 9 Safeguards
- Paragraph 10 Administrative Costs
- Paragraph 11 Implementing Legislation
- Paragraph 12 Mutual Agreement Procedure
- Paragraph 13 Entry into Force
- Paragraph 14 Termination
- Close sectionAppendix 1 Arrangement between the Government of The United Kingdom of Great Britain and Northern Ireland and The Government of Anguilla for The Exchange of Information Relating to Taxes
- Close sectionUK/Anguilla Tax Information Exchange Agreement: exchange of information - in force
- Close sectionAntigua and Barbuda
- Close section1947 Double Taxation Arrangement as amended by the 1968 Arrangement - in force
- Article 1: Object and Scope of the Agreement
- Article 2: Jurisdiction
- Article 3: Taxes Covered
- Article 4: Definitions
- Article 5: Exchange of Information Upon Request
- Article 6: Tax Examinations Abroad
- Article 7: Possibility of Declining a Request
- Article 8: Confidentiality
- Article 9: Costs
- Article 10: Implementation Legislation
- Article 11: Mutual Agreement Procedure
- Article 12: Entry into Force
- Article 13: Termination
- Close section1947 Double Taxation Arrangement as amended by the 1968 Arrangement - in force
- Close sectionArgentina
- Close section1996 Argentina-UK Double Taxation Convention - in force
- Article 1: Personal scope
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Residence
- Article 5: Permanent establishment
- Article 6: Income from immovable property
- Article 7: Business profits
- Article 8: Shipping and air transport
- Article 9: Associated enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital gains
- Article 14: Independent personal services
- Article 15: Dependent personal services
- Article 16: Directors' fees
- Article 17: Artistes and sportsmen
- Article 18: Pensions
- Article 19: Government service
- Article 20: Students
- Article 21: Other income
- Article 22: Capital
- Article 23: Elimination of double taxation
- Article 24: Limitation of relief
- Article 25: Non-discrimination
- Article 26: Mutual agreement procedure
- Article 27: Exchange of information
- Article 28: Members of diplomatic or permanent missions and consular posts
- Article 29: Territorial extension
- Article 30: Entry into force
- Article 31: Termination
- Protocol Amending the Convention Between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Argentina for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxeson Income and Capital Signed At Buenos Aires On 3rd January 1996
- Close section1996 Argentina-UK Double Taxation Convention - in force
- Close sectionArmenia
- Close section2011 Armenia-UK Double Taxation Convention - in force
- Article 1: Persons covered
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Resident
- Article 5: Permanent establishment
- Article 6: Income from immovable property
- Article 7: Business profits
- Article 8: Shipping and air transport
- Article 9: Associated enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital gains
- Article 14: Income from employment
- Article 15: Directors’ fees
- Article 16: Artistes and sportsmen
- Article 17: Pensions
- Article 18: Government service
- Article 19: Students
- Article 20: Professors, teachers and researchers
- Article 21: Other income
- Article 22: Capital
- Article 23: Elimination of double taxation
- Article 24: Fiscally transparent persons
- Article 25: Non-discrimination
- Article 26: Mutual agreement procedure
- Article 27: Exchange of information
- Article 28: Members of diplomatic missions and consular posts
- Article 29: Entry into force
- Article 30: Termination
- Close section2011 Armenia-UK Double Taxation Convention - in force
- Close sectionAruba
- Close sectionUK/Aruba Tax Information Exchange Agreement: exchange of information - in force
- Article 1 Object and Scope of the Agreement
- Article 2 Jurisdiction
- Article 3 Taxes Covered
- Article 4 Definitions
- Article 5 Exchange of Information Upon Request
- Article 6 Spontaneous Exchange of Information
- Article 7 Tax Examinations Abroad
- Article 8 Possibility of Declining a Request
- Article 9 Confidentiality
- Article 10 Costs
- Article 11 Implementation Legislation
- Article 12 Mutual Agreement Procedure
- Article 13 Entry into Force
- Article 14 Termination
- Close sectionUK/Aruba Tax Information Exchange Agreement: exchange of information - in force
- Close sectionAustralia
- Close sectionSynthesised text of the Multilateral Instrument and the 2003 Australia-UK Double Taxation Convention - in force
- Article 1: Persons covered
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Residence
- Article 5: Permanent establishment
- Article 6: Income from real property
- Article 7: Business profits
- Article 8: Shipping and air transport
- Article 9: Associated enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Alienation of property
- Article 14: Income from employment
- Article 15: Fringe benefits
- Article 16: Entertainers and sportspersons
- Article 17: Pensions and annuities
- Article 18: Government service
- Article 19: Students
- Article 20: Other income
- Article 21: Source of income
- Article 22: Elimination of double taxation
- Article 23: Limitation of relief
- [REPLACED by paragraph 1 of Article 11 of the MLI Refer to second text box immediately following Article 1 of the Convention ]: [Article 24: Partnerships
- Article 25: Non-discrimination
- Article 26: Mutual agreement procedure
- Article 27: Exchange of information
- Article 28: Members of diplomatic missions or permanent missions and consular posts
- Article 29: Entry into force
- Article 30: Termination
- Exchange of Notes
- Close section2003 Australia-UK Double Taxation Convention - in force
- Article 1: Persons covered
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Residence
- Article 5: Permanent establishment
- Article 6: Income from real property
- Article 7: Business profits
- Article 8: Shipping and air transport
- Article 9: Associated enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Alienation of property
- Article 14: Income from employment
- Article 15: Fringe benefits
- Article 16: Entertainers and sportspersons
- Article 17: Pensions and annuities
- Article 18: Government service
- Article 19: Students
- Article 20: Other income
- Article 21: Source of income
- Article 22: Elimination of double taxation
- Article 23: Limitation of relief
- Article 24: Partnerships
- Article 25: Non-discrimination
- Article 26: Mutual agreement procedure
- Article 27: Exchange of information
- Article 28: Members of diplomatic missions or permanent missions and consular posts
- Article 29: Entry into force
- Article 30: Termination
- Exchange of Notes
- Close sectionAustralia-UK MOU on arbitration under Part VI of the Multilateral Instrument
- Section 1. Request for submission of case to arbitration
- Section 2. Minimum information necessary for case to be considered
- Section 3. Terms of reference
- Section 4. Appointment of arbitrators
- Section 5. Arbitration process
- Section 6. Communication of information and confidentiality
- Section 7. Operating procedures
- Section 8. Costs
- Section 9. Failure to communicate the decision within the required period
- Section 10. Final decision
- Section 11. Implementing the arbitration decision
- Section 12. Entry into effect of Part VI (Arbitration) of the Convention
- Section 13. Reservation with respect to the scope of cases that will be eligible for arbitration under the provisions of Part VI of the Convention
- Section 14. Entry into effect and termination
- Close sectionSynthesised text of the Multilateral Instrument and the 2003 Australia-UK Double Taxation Convention - in force
- Close sectionAustria
- Close section2018 Austria-UK Double Taxation Convention – in force
- Article 1: Persons Covered
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Resident
- Article 5: Permanent Establishment
- Article 6: Income from Immovable Property
- Article 7: Business Profits
- Article 8: Shipping and Air Transport
- Article 9: Associated Enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital Gains
- Article 14: Income from Employment
- Article 15: Directors’ Fees
- Article 16: Artistes and Sportsmen
- Article 17: Pensions
- Article 18: Government Service
- Article 19: Students
- Article 20: Other Income
- Article 21: Elimination of Double Taxation
- Article 22: Non-Discrimination
- Article 23: Mutual Agreement Procedure
- Article 24: Exchange of Information
- Article 25: ASSISTANCE IN THE COLLECTION OF TAXES
- Article 26: Members of Diplomatic Missions and Consular Posts
- Article 27: Limitation of Relief
- Article 28: Entry into Force
- Article 29: Termination
- Protocol
- Close section1969 Austria-UK Double Taxation Convention, as amended by protocol on 11 September 2009 - in force
- Article 1 Personal Scope
- Article 2 Taxes Covered
- Article 3 General Definitions
- Article 4 Fiscal Domicile
- Article 5 Permanent Establishment
- Article 6 Income From Immovable Property
- Article 7 Business Profits
- Article 8 Shipping and Air Transport
- Article 9 Associated Enterprises
- Article 10 Dividends
- Article 11 Interest
- Article 12 Royalties
- Article 13 Capital Gains
- Article 14 Independent Personal Services
- Article 15 Employments
- Article 16 Directors' Fees
- Article 17 Artistes and Athletes
- Article 18 Pensions
- Article 19 Governmental Functions
- Article 20 Students
- Article 21 Teachers
- Article 22 Income Not Expressly Mentioned
- Article 23 Adjustment of Withholding Tax
- Article 24 Elimination of Double Taxation
- Article 25 Personal Allowances
- Article 26 Non-Discrimination
- Article 27 Mutual Agreement Procedure
- Article 28 Exchange of Information
- Article 29 Territorial Extension
- Article 30 Entry Into force
- Article 31 Termination
- Close sectionUK-Austria Double Taxation Convention – Competent Authority Agreement signed in September 2020 – in force
- UK-Austria Double Taxation Convention – Competent Authority Agreement signed in June 2021 – in force
- Close section2018 Austria-UK Double Taxation Convention – in force
- Close sectionAzerbaijan
- Close section1994 Azerbaijan-UK Double Taxation Convention - in force
- Article 1: Personal scope
- Article 2: Article 2 Taxes covered
- Article 3: Article 3 General definitions
- Article 4: Article 4 Residence
- Article 5: Permanent establishment
- Article 6: Income from immovable property
- Article 7: Business profits
- Article 8: Shipping and air transport
- Article 9: Associated enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital Gains
- Article 14: Independent personal services
- Article 15: Dependent personal services
- Article 16: Directors' fees
- Article 17: Artistes and sportsmen
- Article 18: Pensions
- Article 19: Government service
- Article 20: Students
- Article 21: Other income
- Article 22: Elimination of double taxation
- Article 23: Limitation of relief
- Article 24: Partnerships
- Article 25: Non-discrimination
- Article 26: Mutual agreement procedure
- Article 27: Exchange of information
- Article 28: Members and employees of diplomatic or consular establishments and permanent missions
- Article 29: Entry into force
- Article 30: Termination
- Exchange of Notes
- Close section1994 Azerbaijan-UK Double Taxation Convention - in force
- Close sectionBahrain
- Close section2012 UK-Bahrain Double Taxation Agreement - in force
- Article 1: Persons covered
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Residence
- Article 5: Permanent establishment
- Article 6: Income from immovable property
- Article 7: Business profits
- Article 8: Shipping and air transport
- Article 9: Associated enterprises
- Article 10: Dividends
- Article 11: Income from debt-claims
- Article 12: Royalties
- Article 13: Capital gains
- Article 14: Income from employment
- Article 15: Directors' fees
- Article 16: Artistes and sportspersons
- Article 17: Pensions
- Article 18: Government service
- Article 19: Students
- Article 20: Other income
- Article 21: Elimination of double taxation
- Article 22: Non-discrimination
- Article 23: Mutual agreement procedure
- Article 24: Exchange of information
- Article 25: Members of diplomatic or permanent missions and consular posts
- Article 26: Entry into force
- Article 27: Termination
- Close section2012 UK-Bahrain Double Taxation Agreement - in force
- Close sectionBangladesh
- Close section1979 UK - Bangladesh Double Taxation Convention - in force
- Article 1: Personal Scope
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Fiscal Domicile
- Article 5: Permanent Establishment
- Article 6: Income From Immovable Property
- Article 7: Business Profits
- Article 8: Air Transport
- Article 9: Associated Enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Article 12 Royalties
- Article 13: Capital Gains
- Article 14: Independent Personal Services
- Article 15: Dependent Personal Services
- Article 16: Artistes and Athletes
- Article 17: Pensions
- Article 18: Governmental Functions
- Article 19: Students
- Article 20: Teachers
- Article 21: Miscellaneous Provisions
- Article 22: Elimination of Double Taxation
- Article 23: Non-Discrimination
- Article 24: Mutual Agreement Procedure
- Article 25: Exchange of Information
- Article 26: Entry Into Force
- Article 27: Termination
- Close section1979 UK - Bangladesh Double Taxation Convention - in force
- Close sectionBarbados
- Close section2012 Barbados-UK Double Taxation Convention - in force
- Article 1: Persons Covered
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Resident
- Article 5: Permanent Establishment
- Article 6: Income from Immovable Property
- Article 7: Business Profits
- Article 8: International Traffic
- Article 9: Associated Enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital Gains
- Article 14: Independent Personal Services
- Article 15: Income from Employment
- Article 16: Entertainers and Sportspersons
- Article 17: Pensions
- Article 18: Government Service
- Article 19: Students
- Article 20: Other Income
- Article 21: Elimination of Double Taxation
- Article 22: Miscellaneous Provisions
- Article 23: Non-Discrimination
- Article 24: Mutual Agreement Procedure
- Article 25: Exchange of Information
- Article 26: Members of Diplomatic Missions and Consular Posts
- Article 27: Entry into Force
- Article 28: Termination
- Close section2012 Barbados-UK Double Taxation Convention - in force
- Close sectionBelarus
- Close section2017 Belarus-UK Double Taxation Convention – in force
- Article 1: Persons Covered
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Resident
- Article 5: Permanent Establishment
- Article 6: Income From Immovable Property
- Article 7: Business Profits
- Article 8: Shipping and Air Transport
- Article 9: Associated Enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital Gains
- Article 14: Income From Employment
- Article 15: Directors’ Fees
- Article 16: Artistes and Sportsmen
- Article 17: Pensions
- Article 18: Government Service
- Article 19: Students
- Article 20: Other Income
- Article 21: Capital
- Article 22: Elimination of Double Taxation
- Article 23: Non-Discrimination
- Article 24: Mutual Agreement Procedure
- Article 25: Exchange of Information
- Article 26: Members of Diplomatic Missions and Consular Posts
- Article 27: Special Provisions
- Article 28: Entry Into Force
- Article 29: Termination
- Protocol to the Convention Between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Belarus for the Elimination of Double Taxation with Respect to Taxes on Income and on Capital and the Prevention of Tax Evasion And Avoidance
- Close section2017 Belarus-UK Double Taxation Convention – in force
- Close sectionBelgium
- Close sectionSynthesised text of the Multilateral Instrument and the 1987 Belgium-UK Double Taxation Convention (as amended) – in force
- Article 1 – PERSONAL SCOPE
- Article 2 – Taxes Covered
- Article 3 – General Definitions
- Article 4 – Resident
- Article 5 – Permanent Establishment
- Article 6 – Income From Immovable Property
- Article 7 – Business Profits
- Article 8 – Shipping and Air Transport
- Article 9 – Associated Enterprises
- Article 10 – Dividends
- Article 11 – Interest
- Article 12 – Royalties
- Article 13 – Capital Gains
- Article 14 – Independent Personal Services
- Article 15 – Income From Employment
- Article 16 – Company Managers
- Article 17 – Artists and Athletes
- Article 18 – Pensions
- Article 19 – Government Service
- Article 20 – Students
- Article 21 – Offshore Activities
- Article 22 – Other Income
- Article 23 – Elimination Of Double Taxation
- Article 24 – Non-DiscriminatioN
- Article 26 – Exchange of Information
- Article 27 – Members of Diplomatic or Permanent Missions and Consular Posts
- Article 28 – Miscellaneous Rules
- Article 29 – Entry Into Force
- Article 29 – Termination
- Close section1987 Belgium-UK Double Taxation Convention as amended by the 2012 protocol – in force
- Article 1 Personal scope
- Article 2 Taxes covered
- Article 3 General definitions
- Article 4 Residence
- Article 5 Permanent establishment
- Article 6 Income from immovable property
- Article 7 Business profits
- Article 8 Shipping and Air Transport
- Article 9 Associated enterprises
- Article 10 Dividends
- Article 11 Interest
- Article 12 Royalties
- Article 13 Capital gains
- Article 14 Independent personal services
- Article 15 Dependent personal services
- Article 16 Company Managers
- Article 17 Artistes and athletes
- Article 18 Pensions
- Article 19 Government service
- Article 20 Students
- Article 21 Offshore activities
- Article 22 Other income
- Article 23 Elimination of double taxation
- Article 24 Non-discrimination
- Article 25 Mutual agreement procedure
- Article 26 Exchange of information
- Article 27 Members of diplomatic or permanent missions and consular posts
- Article 28 Miscellaneous rules
- Article 29 Entry into force
- Article 30 Termination
- Close section2012 UK-Belgium Protocol – in force
- Close sectionThe 2014 Protocol – not in force
- Close sectionSynthesised text of the Multilateral Instrument and the 1987 Belgium-UK Double Taxation Convention (as amended) – in force
- Close sectionBelize
- Close sectionBermuda
- Close sectionBolivia
- Close section1994 Bolivia-UK Double Taxation Convention - in force
- Article 1: Personal scope
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Residence
- Article 5: Permanent establishment
- Article 6: Income from immovable property
- Article 7: Business profits
- Article 8: Shipping and air transport
- Article 9: Associated enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital gains
- Article 14: Independent personal services
- Article 15: Dependent personal services
- Article 16: Directors’ fees
- Article 17: Artistes and sportsmen
- Article 18: Pensions
- Article 19: Government service
- Article 20: Students and other trainees
- Article 21: Other income
- Article 22: Capital
- Article 23: Elimination of double taxation
- Article 24: Non-discrimination
- Article 25: Mutual agreement procedure
- Article 26: Exchange of information
- Article 27: Members of diplomatic or permanent missions and consular posts
- Article 28: Entry into force
- Article 29: Termination
- Exchange of Notes
- Close section1994 Bolivia-UK Double Taxation Convention - in force
- Close sectionBosnia-Herzegovina
- Close sectionSynthesised text of the Multilateral Instrument (MLI) and the 1981 Yugoslavia - UK Double Taxation Convention - in force
- Article 1 Personal Scope
- Article 2 Taxes Covered
- Article 3 General Definitions
- Article 4 Fiscal Domicile
- Article 5 Permanent Establishment
- Article 6 Income From Immovable Property
- Article 7 Business Profits
- Article 8 Shipping and Air Transport
- Article 9 Associated Enterprises
- Article 10 Dividends
- Article 11 Interest
- Article 12 Royalties
- Article 13 Capital Gains
- Article 14 Independent Personal Services
- Article 15 Dependent Personal Services
- Article 16 Fees Derived From Work on Joint Business Boards (Directors' Fees)
- Article 17 Public Entertainers
- Article 18 Pensions
- Article 19 Students
- Article 20 Teachers, etc.
- Article 21 Income Not Expressly Mentioned
- Article 22 Elimination of Double Taxation
- Article 23 Non-discrimination
- Article 24 Mutual Agreement Procedure
- Article 25 Exchange of Information
- Article 26 Diplomatic and Consular Officials
- Article 27 Entry Into Force
- Article 28 Termination
- Close sectionSynthesised text of the Multilateral Instrument (MLI) and the 1981 Yugoslavia - UK Double Taxation Convention - in force
- Close sectionBotswana
- Close section2005 Botswana-UK Double Taxation Convention - in force
- Article 1: Persons covered
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Resident
- Article 5: Permanent establishment
- Article 6: Income from immovable property
- Article 7: Business profits
- Article 12: Shipping and air transport
- Article 9: Associated enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Technical fees
- Article 14: Capital gains
- Article 15: Independent personal services
- Article 16: Dependent personal services
- Article 17: Directors’ fees
- Article 18: Entertainers and sportspersons
- Article 19: Pensions
- Article 20: Government service
- Article 21: Students
- Article 22: Other income
- Article 23: Elimination of double taxation
- Article 24: Limitation of relief
- Article 25: Non-discrimination
- Article 26: Mutual agreement procedure
- Article 27: Exchange of information
- Article 28: Members of diplomatic or permanent missions and consular posts
- Article 29: Entry into force
- Article 30: Termination
- Exchange of Notes
- 24A: Excluded persons
- 24A: Excluded persons
- Close section2005 Botswana-UK Double Taxation Convention - in force
- Close sectionBrazil
- Close sectionBrazil-UK Shipping and Air Transport Agreement 2005 - in force
- Close sectionBrazil-UK Shipping Air Transport Agreement 1967 (exchange of notes) - in force
- Close sectionBrazil-UK tax treaty: aircrew agreement - in force
- Close sectionTax Information Exchange Agreement: exchange of information - not in force
- Article 1: Object and Scope of the Agreement
- Article 2: Jurisdiction
- Article 3: Taxes Covered
- Article 4: Definitions
- Article 5: Exchange of Information Upon Request
- Article 6: Spontaneous Exchange of Information
- Article 7: Tax Examinations Abroad
- Article 8: Possibility of Declining a Request
- Article 9: Confidentiality
- Article 10: Costs
- Article 11: Mutual Agreement Procedure
- Article 12: Mutual Assistance Procedure
- Article 13: Entry into Force
- Article 14: Termination
- Close sectionBritish Virgin Islands
- Close section2008 British Virgin Islands-UK Double Taxation Agreement - in force
- Article 1: Persons covered
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Resident
- Article 5: Pensions
- Article 6: Government service
- Article 7: Students
- Article 8: Elimination of double taxation
- Article 9: Mutual agreement procedure
- Article 10: Exchange of information
- Article 11: Entry into force
- Article 12: Termination
- Close sectionUK/British Virgin Islands Tax Information Exchange Agreement: exchange of information - in force
- Exchange of Letters
- Close section1: Agreement Between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Virgin Islands, For the Exchange of Information Relating to Taxes
- Article 1: Scope of Agreement
- Article 2: Jurisdiction
- Article 3: Taxes Covered
- Article 4: Definitions
- Article 5: Exchange of Information Upon Request
- Article 6: Tax Examinations (Or Investigations) Abroad
- Article 7: Possibility of Declining a Request
- Article 8: Confidentiality
- Article 9: Safeguards
- Article 10: Administrative Costs
- Article 11: Mutual Agreement Procedure
- Article 12: Entry Into Force
- Article 13: Termination
- Close section2: Agreement Between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Virgin Islands For the Avoidance of Double Taxation With Respect to Taxes on Income
- Article 1: Persons covered
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Resident
- Article 5: Pensions
- Article 6: Government service
- Article 7: Students
- Article 8: Elimination of double taxation
- Article 9: Mutual agreement procedure
- Article 10: Exchange of information
- Article 11: Entry into force
- Article 12: Termination
- Close section2008 British Virgin Islands-UK Double Taxation Agreement - in force
- Close sectionBrunei
- Close sectionBulgaria
- Close section2015 Bulgaria-UK Double Taxation Convention - in force
- Close section1987 Bulgaria-UK Double Taxation Convention – terminated
- Article 1: Persons covered
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Residence
- Article 5: Permanent establishment
- Article 6: Income from immovable property
- Article 7: Business profits
- Article 8: International traffic
- Article 9: Dividends
- Article 10: Interest
- Article 11: Royalties
- Article 12: Capital gains
- Article 13: Professional services
- Article 14: Salaries and similar remuneration of individuals
- Article 15: Directors' fees
- Article 16: Artistes and athletes
- Article 17: Pensions
- Article 18: Government service
- Article 19: Students
- Article 20: Teachers, etc.
- Article 21: Income not expressly mentioned
- Article 22: Elimination of double taxation
- Article 23: Non-discrimination
- Article 24: Mutual agreement procedure
- Article 25: Exchange of information
- Article 26: Members of diplomatic and consular missions
- Article 27: Entry into force
- Article 28: Termination
- Close sectionCameroon
- Close sectionCanada
- Synthesised text of the Multilateral Instrument and the 1978 Canada-UK Double Taxation Convention – in force
- Close sectionConvention Between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Canada for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains
- Article 1: Personal Scope
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Fiscal Domicile
- Article 5: Permanent Establishment
- Article 6: Income From Immovable Property
- Article 7: Business Profits
- Article 8: Shipping and Air Transport
- Article 9: Associated Enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital Gains
- Article 14: Professional Services
- Article 15: Dependent Personal Services
- Article 16: Artistes and Athletes
- Article 17: Pensions and Annuities
- Article 18: Government Service
- Article 19: Students
- Article 20: Estates and Trusts
- Article 20A: Other Income
- Article 21: Elimination of Double Taxation
- Article 22: Non-Discrimination
- Article 23: Mutual Agreement Procedure
- Article 24: Exchange of Information
- Article 24A: Assistance in the Collection of Taxes
- Article 25: Diplomatic and Consular Officials
- Article 26: Extension
- Article 27: Miscellaneous Rules
- Article 27A: Miscellaneous Rules Applicable to Certain Offshore Activities
- Article 28: Entry Into Force
- Article 29: Termination
- Interpretative Protocol
- Close section1978 Canada - UK Double Taxation Convention, amended by the 2014 Protocol - in force
- Article 1: Personal Scope
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Fiscal Domicile
- Article 5: Permanent Establishment
- Article 6: Income From Immovable Property
- Article 7: Business Profits
- Article 8: Shipping and Air Transport
- Article 9: Associated Enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital Gains
- Article 14: Professional Services
- Article 15: Dependent Personal Services
- Article 16: Artistes and Athletes
- Article 17: Pensions and Annuities
- Article 18: Government Service
- Article 19: Students
- Article 20: Estates and Trusts
- 20a: Other Income
- Article 21: Elimination of Double Taxation
- Article 22: Non-Discrimination
- Article 23: Mutual Agreement Procedure
- Article 24: Exchange of Information
- 24A: Assistance in the Collection of Taxes
- Article 25: Diplomatic and Consular Officials
- Article 26: Extension
- Article 27: Miscellaneous Rules
- 27A: Miscellaneous Rules Applicable to Certain Offshore Activities
- Article 28: Entry Into Force
- Article 29: Termination
- Interpretative Protocol
- 2015 Canada - UK Exchange of Notes on Arbitration - in force
- Close sectionCayman Islands
- Close section2010 Cayman Islands-UK Double Taxation Arrangement - in force
- Article 1: Persons covered
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Resident
- Article 5: Business profits of individuals
- Article 6: Profits and gains from shipping and air transport
- Article 7: Pensions
- Article 8: Government service
- Article 9: Students
- Article 10: Other income
- Article 11: Elimination of double taxation
- Article 12: Mutual agreement procedure
- Article 13: Exchange of information and tax examinations
- Article 14: Entry into force
- Article 15: Termination
- Close section2010 Cayman Islands-UK Double Taxation Arrangement - in force
- Close sectionChile
- Close section2003 UK and Chile Double Taxation Convention - in force
- Article 1: Persons Covered
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Resident
- Article 5: Permanent Establishment
- Article 6: Income From Immovable Property
- Article 7: Business Profits
- Article 8: Shipping and Air Transport
- Article 9: Associated Enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital Gains
- Article 14: Income From Employment
- Article 15: Directors' Fees
- Article 16: Entertainers and Sportsmen
- Article 17: Pensions, Maintenance Payments and Pensions Contributions
- Article 18: Government Service
- Article 19: Students
- Article 20: Other Income
- Article 21: Relief From Double Taxation
- Article 22: Non-Discrimination
- Article 23: Mutual Agreement Procedure
- Article 24: Exchange of Information
- Article 25: Members of Diplomatic or Permanent Missions and Consular Posts
- Article 26: Entry Into Force
- Article 27: Termination
- Part II: Exchange of Notes
- Close section2003 UK and Chile Double Taxation Convention - in force
- Close sectionChina
- Close section2011 China-UK Double Taxation Agreement, as amended in 2013 - in force
- Article 1: Persons Covered
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Resident
- Article 5: Permanent Establishment
- Article 6: Income from Immovable Property
- Article 7: Business Profits
- Article 8: Shipping and Air Transport
- Article 9: Associated Enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital Gains
- Article 14: Independent Personal Services
- Article 15: Income from Employment
- Article 16: Directors’ Fees
- Article 17: Artistes and Sportsmen
- Article 18: Pensions
- Article 19: Government Service
- Article 20: Students
- Article 21: Other Income
- Article 22: Elimination of Double Taxation
- Article 23: Miscellaneous Rule
- Article 24: Non-Discrimination
- Article 25: Mutual Agreement Procedure
- Article 26: Exchange of Information
- Article 27: Members of Diplomatic Missions and Consular Posts
- Article 28: Entry into Force
- Article 29: Termination
- Close section2013 China-UK Protocol to the 2011 Agreement - in force
- Close section2011 UK-China Double Taxation Agreement - in force
- Article 1: Persons Covered
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Resident
- Article 5: Permanent Establishment
- Article 6: Income from Immovable Property
- Article 7: Business Profits
- Article 8: Shipping and Air Transport
- Article 9: Associated Enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital Gains
- Article 14: Independent Personal Services
- Article 15: Income from Employment
- Article 16: Directors’ Fees
- Article 17: Artistes and Sportsmen
- Article 18: Pensions
- Article 19: Government Service
- Article 20: Students
- Article 21: Other Income
- Article 22: Elimination of Double Taxation
- Article 23: Miscellaneous Rule
- Article 24: Non-Discrimination
- Article 25: Mutual Agreement Procedure
- Article 26: Exchange of Information
- Article 27: Members of Diplomatic Missions and Consular Posts
- Article 28: Entry into Force
- Article 29: Termination
- Close section1981 UK-China Air Transport Agreement - in force
- Close section2011 China-UK Double Taxation Agreement, as amended in 2013 - in force
- Close sectionColombia
- Close section2016 Colombia - UK Double Taxation Convention - in force
- Article 1: Persons Covered
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Resident
- Article 5: Permanent Establishment
- Article 6: Income from Immovable Property
- Article 7: Business Profits
- Article 8: Shipping and Air Transport
- Article 9: Associated Enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital Gains
- Article 14: Employment
- Article 15: Directors’ Fees
- Article 16: Entertainers and Sportspersons
- Article 17: Pensions
- Article 18: Government Service
- Article 19: Students
- Article 20: Other Income
- Article 21: Elimination of Double Taxation
- Article 22: Miscellaneous Provisions
- Article 23: Non-discrimination
- Article 24: Mutual Agreement Procedure
- Article 25: Exchange of Information
- Article 26: Assistance in the Collection of Taxes
- Article 27: Members of Diplomatic Missions and Consular Posts
- Article 28: Entry Into Force
- Article 29: Termination
- Protocol
- Close section2016 Colombia - UK Double Taxation Convention - in force
- Close sectionCroatia
- Close section2015 Croatia and UK Double Taxation Agreement - in force
- Article 1 Persons covered
- Article 2 Taxes covered
- Article 3 General definitions
- Article 4 Residence
- Article 5 Permanent establishment
- Article 6 Income from immovable property
- Article 7 Business profits
- Article 8 Shipping and air transport
- Article 9 Associated enterprises
- Article 10 Dividends
- Article 11 Interest
- Article 12 Royalties
- Article 13 Capital gains
- Article 14 Income from employment
- Article 15 Directors' fees
- Article 16 Artistes and sportsmen
- Article 17 Pensions
- Article 18 Government service
- Article 19 Students
- Article 20 Teachers and researchers
- Article 21 Other income
- Article 22 Elimination of double taxation
- Article 23 Non-discrimination
- Article 24 Mutual agreement procedure
- Article 25 Exchange of information
- Article 26 Members of diplomatic or permanent missions and consular posts
- Article 27 Entry into force
- Article 28 Termination
- Protocol
- Close section2015 Croatia and UK Double Taxation Agreement - in force
- Close sectionCyprus
- Close section2018 Cyprus and UK Double Taxation Convention as amended by the 2018 Protocol – in force
- Article 1: Persons covered
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Resident
- Article 5: Permanent establishment
- Article 6: Income from immovable property
- Article 7: Business profits
- Article 8: Shipping and air transport
- Article 9: Associated enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital gains
- Article 14: Income from employment
- Article 15: Directors’ fees
- Article 16: Entertainers and sportspersons
- Article 17: Pensions
- Article 18: Government service
- Article 19: Students
- Article 20: Offshore Activities
- Article 21: Other income
- Article 22: Elimination of double taxation
- Article 23: Entitlement to benefits
- Article 24: Non-discrimination
- Article 25: Mutual agreement procedure
- Article 26: Exchange of information
- Article 27: Assistance in the collection of taxes
- Article 28: Members of diplomatic missions and consular posts
- Article 29: Entry into force
- Article 30: Termination
- Protocol
- Close section2018 Cyprus and UK Double Taxation Convention – in force
- Article 1: Persons covered
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Resident
- Article 5: Permanent establishment
- Article 6: Income from immovable property
- Article 7: Business profits
- Article 8: Shipping and air transport
- Article 9: Associated enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital gains
- Article 14: Income from employment
- Article 15: Directors’ fees
- Article 16: Entertainers and sportspersons
- Article 17: Pensions
- Article 18: Government service
- Article 19: Students
- Article 20: Offshore Activities
- Article 21: Other income
- Article 22: Elimination of double taxation
- Article 23: Entitlement to benefits
- Article 24: Non-discrimination
- Article 25: Mutual agreement procedure
- Article 26: Exchange of information
- Article 27: Assistance in the collection of taxes
- Article 28: Members of diplomatic missions and consular posts
- Article 29: Entry into force
- Article 30: Termination
- Protocol
- Close section2018 Cyprus and UK Protocol to the 2018 Double Taxation Convention – in force
- Close section1974 Cyprus and UK Double Taxation Convention as amended by a Protocol signed 2 April 1980 - in force
- Article 1 Personal Scope
- Article 2 Taxes Covered
- Article 3 General Definitions
- Article 4 Fiscal Domicile
- Article 5 Permanent Establishment
- Article 6 Limitation of Relief
- Article 7 Immovable Property
- Article 8 Business Profits
- Article 9 Associated Enterprises
- Article 10 Shipping and Air Transport
- Article 11 Dividends
- Article 12 Interest
- Article 13 Royalties
- Article 14 Independent Personal Services
- Article 15 Dependent Personal Services
- Article 16 Directors' Fees
- Article 17 Public Entertainers and Athletes
- Article 18 Governmental Functions
- Article 19 Pensions
- Article 20 Teachers
- Article 21 Students and Trainees
- Article 22 Governmental Income
- Article 23 Income Not Expressly Mentioned
- Article 24 Elimination of Double Taxation
- Article 24A Excluded Persons
- Article 25 Non-discrimination
- Article 26 Exchange of Information
- Article 27 Mutual Agreement Procedure
- Article 28 Territorial Extension
- Article 29 Entry Into Force
- Article 30 Termination
- Close section2018 Cyprus and UK Double Taxation Convention as amended by the 2018 Protocol – in force
- Close sectionCzech Republic
- Close sectionSynthesised text of the Multilateral Instrument and the 1990 Czechoslovakia-UK Double Taxation Convention as it applies to the Czech Republic - in force
- Article I: Personal scope
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Residence
- Article 5: Permanent establishment
- Article 6: Income from immovable property
- Article 7: Business profits
- Article 8: Shipping and air transport
- Article 9: Associated enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital gains
- Article 14: Independent personal services
- Article 15: Dependent personal services
- Article 16: Directors' fees
- Article 17: Artistes and athletes
- Article 18: Pensions
- Article 19: Government service
- Article 20: Students
- Article 21: Other income
- Article 22: Avoidance of double taxation
- Article 23: Non-discrimination
- Article 24: Mutual agreement procedure
- Article 25: Exchange of information
- Article 26: Members of diplomatic or permanent missions and consular posts
- Article 27: Entry into force
- Article 28: Termination
- Close section1990 Czechoslovakia-UK Double Taxation Convention continues to apply - in force
- Article 1 Personal scope
- Article 2 Taxes covered
- Article 3 General definitions
- Article 4 Residence
- Article 5 Permanent establishment
- Article 6 Income from immovable property
- Article 7 Business profits
- Article 8 Shipping and air transport
- Article 9 Associated enterprises
- Article 10 Dividends
- Article 11 Interest
- Article 12 Royalties
- Article 13 Capital gains
- Article 14 Independent personal services
- Article 15 Dependent personal services
- Article 16 Directors' fees
- Article 17 Artistes and athletes
- Article 18 Pensions
- Article 19 Government service
- Article 20 Students
- Article 21 Other income
- Article 22 Avoidance of double taxation
- Article 23 Non-discrimination
- Article 24 Mutual agreement procedure
- Article 25 Exchange of information
- Article 26 Members of diplomatic or permanent missions and consular posts
- Article 27 Entry into force
- Article 28 Termination
- Close sectionSynthesised text of the Multilateral Instrument and the 1990 Czechoslovakia-UK Double Taxation Convention as it applies to the Czech Republic - in force
- Close sectionDenmark
- Close sectionSynthesised text of the Multilateral Instrument (MLI) and the 1980 UK - Denmark Double Taxation Convention - in force
- Article 1: Personal Scope
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Fiscal Domicile
- Article 5: Permanent Establishment
- Article 6: Income from Immovable Property
- Article 7: Business Profits
- Article 8: Shipping and Air Transport
- Article 9: Associated Enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital Gains
- Article 14: Independent Personal Services
- Article 15: Dependent Personal Services
- Article 16: Directors' Fees
- Article 17: Artistes and Athletes
- Article 18: Pensions and Similar Payments
- Article 19: Government Service
- Article 20: Students
- Article 21: Other Income
- Article 22: Elimination of Double Taxation
- Article 23: Non-Discrimination
- Article 24: Mutual Agreement Procedure
- Article 25: Exchange of Information
- Article 26: Diplomatic Agents and Consular Officers
- Article 27: Territorial Extension
- Article 28: Miscellaneous Rules
- Article 28A: Miscellaneous Rules Applicable to Certain Offshore Activities
- Article 29: Entry Into Force
- Article 30: Termination
- Close section1980 UK-Denmark Double Taxation Convention as amended by the 1996 Protocol - in force
- Article 1 Personal Scope
- Article 2 Taxes Covered
- Article 3 General Definitions
- Article 4 Fiscal Domicile
- Article 5 Permanent Establishment
- Article 6 Income from Immovable Property
- Article 7 Business Profits
- Article 8 Shipping and Air Transport
- Article 9 Associated Enterprises
- Article 10 Dividends
- Article 11 Interest
- Article 12 Royalties
- Article 13 Capital Gains
- Article 14 Independent Personal Services
- Article 15 Dependent Personal Services
- Article 16 Directors' Fees
- Article 17 Artistes and Athletes
- Article 18 Pensions and Similar Payments
- Article 19 Government Service
- Article 20 Students
- Article 21 Other Income
- Article 22 Elimination of Double Taxation
- Article 23 Non-Discrimination
- Article 24 Mutual Agreement Procedure
- Article 25 Exchange of Information
- Article 26 Diplomatic Agents and Consular Officers
- Article 27 Territorial Extension
- Article 28 Miscellaneous Rules
- Article 28A Miscellaneous Rules Applicable to Certain Offshore Activities
- Article 29 Entry Into Force
- Article 30 Termination
- Close sectionSynthesised text of the Multilateral Instrument (MLI) and the 1980 UK - Denmark Double Taxation Convention - in force
- Close sectionDominica
- Close sectionAgreement between the UK and Dominica: taxes and tax matters
- Agreement Between the Government of the United Kingdom of Great Britain And Northern Ireland and the Government of the Commonwealth of Dominica on the Exchange of Information with Respect to Taxes and Tax Matters
- Article 1: Scope of Agreement
- Article 2: Jurisdiction
- Article 3: Taxes Covered
- Article 4: Definitions
- Article 5: Exchange of Information upon Request
- Article 6: Tax Examinations or Investigations Abroad
- Article 7: Possibility of Declining a Request
- Article 8: Confidentiality
- Article 9: Costs
- Article 10: Implementation Legislation
- Article 11: Mutual Agreement Procedure
- Article 12: Entry into Force
- Article 13: Termination
- Close sectionAgreement between the UK and Dominica: taxes and tax matters
- Close sectionEgypt
- Close section1977 Egypt-UK Double Taxation Convention - in force
- Article 1 Personal Scope
- Article 2 Taxes Covered
- Article 3 General Definitions
- Article 4 Fiscal Domicile
- Article 5 Permanent Establishment
- Article 6 Income From Immovable Property
- Article 7 Business Profits
- Article 8 Shipping and Air Transport
- Article 9 Associated Enterprises
- Article 10 Dividends
- Article 11 Interest
- Article 12 Royalties
- Article 13 Capital Gains
- Article 14 Independent Personal Services
- Article 15 Dependent Personal Services
- Article 16 Directors' Fees
- Article 17 Public Entertainers
- Article 18 Pensions
- Article 19 Governmental Functions
- Article 20 Students
- Article 21 Teachers etc.
- Article 22 Elimination of Double Taxation
- Article 25 Non-Discrimination
- Article 24 Mutual Agreement Procedure
- Article 25 Exchange of Information
- Article 26 Diplomatic and Consular Officials
- Article 27 Miscellaneous Rules
- Article 28 Entry Into Force
- Article 29 Termination
- Close section1977 Egypt-UK Double Taxation Convention - in force
- Close sectionEstonia
- Close section1994 Estonia and UK Double Taxation Convention - in force
- Article 1 Personal scope
- Article 2 Taxes covered
- Article 3 General definitions
- Article 4 Residence
- Article 5 Permanent establishment
- Article 6 Income from immovable property
- Article 7 Business profits
- Article 8 Shipping and air transport
- Article 9 Associated enterprises
- Article 10 Dividends
- Article 11 Interest
- Article 12 Royalties
- Article 13 Capital gains
- Article 14 Independent personal services
- Article 15 Dependent personal services
- Article 16 Directors' fees
- Article 17 Artistes and sportsmen
- Article 18 Pensions
- Article 19 Government service
- Article 20 Students
- Article 21 Professors and teachers
- Article 22 Other income
- Article 23 Elimination of double taxation
- Article 24 Limitation of relief
- Article 25 Partnerships
- Article 26 Non-discrimination
- Article 27 Mutual agreement procedure
- Article 28 Exchange of information
- Article 29 Members of diplomatic or permanent missions and consular posts
- Article 30 Entry into force
- Article 31 Termination
- Exchange of Notes
- Close section1994 Estonia and UK Double Taxation Convention - in force
- Close sectionEthiopia
- Close section2011 Ethiopia-UK Double Taxation Convention - in force
- 1: Personal scope
- 2: Taxes covered
- 3: General definitions
- 4: Resident
- 5: Permanent establishment
- 6: Income from immovable property
- 7: Business profits
- 8: Shipping and air transport
- 9: Associated enterprises
- 10: Dividends
- 11: Interest
- 12: Royalties
- 13: Capital gains
- 14: Independent personal services
- 15: Income from employment
- 16: Directors’ fees
- 17: Artistes and sportsmen
- 18: Pensions
- 19: Government service
- 20: Students and business apprentice
- 21: Other income
- 22: Elimination of double taxation
- 23: Non-discrimination
- 24: Mutual agreement procedure
- 25: Exchange of information
- 26: Members of diplomatic or permanent missions and consular posts
- 27: Entry into force
- 28: Termination
- Protocol
- Close section2011 Ethiopia-UK Double Taxation Convention - in force
- Close sectionFalkland Islands
- Close section1997 Falkland Islands UK Double Taxation Arrangement - in force
- Persons covered
- Taxes covered
- General definitions
- Residence
- Permanent establishment
- Income from immovable property
- Business profits
- Shipping and air transport
- Associated enterprises
- Dividends
- Interest
- Royalties
- Capital gains
- Independent personal services
- Dependent personal services
- Directors’ fees
- Artistes and sportsmen
- Pensions
- Government service
- Students
- Miscellaneous rules applicable to certain offshore activities
- Other income
- Limitation of relief
- Elimination of double taxation
- Non-discrimination
- Mutual agreement procedure
- Exchange of information
- Members of diplomatic or permanent missions and consular posts
- Entry into force
- Termination
- Close section1997 Falkland Islands UK Double Taxation Arrangement - in force
- Close sectionFaroes
- Close section2007 Faroes-UK Double Taxation Convention - in force
- Article 1: Persons covered
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Resident
- Article 5: Permanent establishment
- Article 6: Income from immovable property
- Article 7: Business profits
- Article 8: Shipping and air transport
- Article 9: Associated enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital gains
- Article 14: Income from employment
- Article 15: Directors’ fees
- Article 16: Artistes and sportsmen
- Article 17: Pensions and social security payments
- Article 18: Government service
- Article 19: Students
- Article 20: Other income
- Article 21: Miscellaneous rules applicable to certain offshore activities
- Article 22: Elimination of double taxation
- Article 23: Miscellaneous rules
- Article 24: Non-discrimination
- Article 25: Mutual agreement procedure
- Article 26: Exchange of information
- Article 27: Assistance in the collection of taxes
- Article 28: Members of diplomatic missions and consular posts
- Article 29: Entry into force
- Article 30: Termination
- Protocol to Convention Between the Government of the United kingdom of Great Britain and Northern Ireland and the Government of the Faroes for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and on Capital Gains
- Close section2007 Faroes-UK Double Taxation Convention - in force
- Close sectionFiji
- Close section1975 Fiji and UK Double Taxation Convention - in force
- Article 1: Personal Scope
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Fiscal Domicile
- Article 5: Permanent Establishment
- Article 6: Limitation of Relief
- Article 7: Income From Immovable Property
- Article 8: Business Profits
- Article 9: Shipping and Air Transport
- Article 10: Associated Enterprises
- Article 11: Dividends
- Article 12: Interest
- Article 13: Royalties and Management Fees
- Article 14: Capital Gains
- Article 15: Independent Personal Services
- Article 16: Employments
- Article 17: Artistes and Athletes
- Article 18: Pensions
- Article 19: Governmental Functions
- Article 20: Students
- Article 21: Teachers
- Article 22: Elimination of Double Taxation
- Article 23: Personal Allowances
- Article 24: Non-Discrimination
- Article 25: Mutual Agreement Procedure
- Article 26: Exchange of Information
- Article 27: Entry Into Force
- Article 28: Termination
- Close section1975 Fiji and UK Double Taxation Convention - in force
- Close sectionFinland
- Close sectionSynthesised text of the Multilateral Instrument and the 1969 UK-Finland Double Taxation Convention – in force
- Article 1: Personal Scope
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Fiscal Domicile
- Article 5: Permanent Establishment
- Article 6: Limitation of Relief
- Article 7: Income from immovable property
- Article 8: Business profits
- Article 9: Shipping and air transport
- Article 10: Associated enterprises
- Article 11: Dividends
- Article 12: Interest
- Article 13: Royalties
- Article 14: Capital Gains
- Article 15: Independent Personal Services
- Article 16: Employments
- Article 17: Directors' Fees
- Article 18: Artistes and Athletes
- Article 19: Pension, Annuities and Social Welfare Payments
- Article 20: Government Service
- Article 21: Students
- Article 22: Teachers
- Article 23: Other Income
- Article 24: Capital
- Article 25: Elimination of Double Taxation
- Article 27: Non-discrimination
- Article 28: Mutual Agreement Procedure
- Article 29: Exchange of Information
- Article 30: Territorial Extension
- Article 30A: Miscellaneous rules applicable to certain offshore activities
- Article 31: Entry Into Force
- Article 32: Termination
- Close section1969 UK-Finland Double Taxation Convention as amended by the 1996 Protocol - in force
- Article 1 Personal Scope
- Article 2 Taxes Covered
- Article 3 General Definitions
- Article 4 Fiscal Domicile
- Article 5 Permanent Establishment
- Article 6 Limitation of Relief
- Article 7 Income from immovable property
- Article 8 Business profits
- Article 9 Shipping and air transport
- Article 10 Associated enterprises
- Article 11 Dividends
- Article 12 Interest
- Article 13 Royalties
- Article 14 Capital Gains
- Article 15 Independent Personal Services
- Article 16 Employments
- Article 17 Directors' Fees
- Article 18 Artistes and Athletes
- Article 19 Pension, Annuities and Social Welfare Payments
- Article 20 Government Service
- Article 21 Students
- Article 22 Teachers
- Article 23 Other Income
- Article 24 Capital
- Article 25 Elimination of Double Taxation
- Article 27 Non-discrimination
- Article 28 Mutual Agreement Procedure
- Article 29 Exchange of Information
- Article 30 Territorial Extension
- Article 30A Miscellaneous rules applicable to certain offshore activities
- Article 31 Entry Into Force
- Article 32 Termination
- Close sectionSynthesised text of the Multilateral Instrument and the 1969 UK-Finland Double Taxation Convention – in force
- Close sectionFrance
- Close sectionSynthesised text of the Multilateral Instrument and the 2008 France-UK Double Taxation Convention – in force
- Article 1 Personal Scope
- Article 2 Taxes Covered
- Article 3 General Definitions
- Article 4 Residence
- Article 5 Permanent Establishment
- Article 6 Income From Immovable Property
- Article 7 Business Profits
- Article 8 International Transport
- Article 9 Channel Tunnel
- Article 10 Associated Enterprises
- Article 11 Dividends
- Article 12 Interest
- Article 13 Royalties
- Article 14 Capital Gains
- Article 15 Income From Employment
- Article 16 Directors' Fees
- Article 17 Artistes and Sportsmen
- Article 18 Pensions
- Article 19 Government Service
- Article 20 Teachers and Researchers
- Article 21 Students
- Article 22 Offshore Activities
- Article 23 Other Income
- Article 24 Elimination of Double Taxation
- Article 25 Non-Discrimination
- Article 26 Mutual Agreement Procedure
- Article 27 Exchange of Information
- Article 28 Diplomatic and Consular Officials
- Article 29 Miscellaneous Rules
- Article 30 Implementation of the Convention
- Article 31 Entry Into Force
- Article 32 Termination
- Protocol
- Close section2008 France and UK Double Taxation Convention - in force
- Article 1: Personal Scope
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Residence
- Article 5: Permanent Establishment
- Article 6: Income From Immovable Property
- Article 7: Business Profits
- Article 8: International Transport
- Article 9: Channel Tunnel
- Article 10: Associated Enterprises
- Article 11: Dividends
- Article 12: Interest
- Article 13: Royalties
- Article 14: Capital Gains
- Article 15: Income From Employment
- Article 16: Directors' Fees
- Article 17: Artistes and Sportsmen
- Article 18: Pensions
- Article 19: Government Service
- Article 20: Teachers and Researchers
- Article 21: Students
- Article 22: Offshore Activities
- Article 23: Other Income
- Article 24: Elimination of Double Taxation
- Article 25: Non-Discrimination
- Article 26: Mutual Agreement Procedure
- Article 27: Exchange of Information
- Article 28: Diplomatic and Consular Officials
- Article 29: Miscellaneous Rules
- Article 30: Implementation of the Convention
- Article 31: Entry Into Force
- Article 32: Termination
- Protocol
- Close sectionSynthesised text of the Multilateral Instrument and the 2008 France-UK Double Taxation Convention – in force
- Close sectionGambia
- Close section1980 Gambia-UK Double Taxation Convention - in force
- Article 1 Personal Scope
- Article 2 Taxes Covered
- Article 3 General Definitions
- Article 4 Fiscal Domicile
- Article 5 Permanent Establishment
- Article 6 Limitation of Relief
- Article 7 Industrial and Commercial Profits
- Article 8 Income From Immovable Property
- Article 9 Associated Enterprises
- Article 10 Shipping and Air Transport
- Article 11 Dividends
- Article 12 Interest
- Article 13 Royalties
- Article 14 Fees for Technical Services
- Article 15 Capital Gains
- Article 16 Employments and Professional Services
- Article 17 Governmental Functions
- Article 18 Pensions
- Article 19
- Article 20 Elimination of Double Taxation
- Article 21 Non-discrimination
- Article 22 Mutual Agreement Procedure
- Article 23 Exchange of Information
- Article 24 Territorial Extension
- Article 25 Entry Into Force
- Article 26 Termination
- Close section1980 Gambia-UK Double Taxation Convention - in force
- Close sectionGeorgia
- Close sectionSynthesised text of the Multilateral Instrument and the 2004 Georgia-UK Double Taxation Agreement – in force
- Article 1: Persons covered
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Resident
- Article 5: Permanent establishment
- Article 6: Income from immovable property
- Article 7: Business profits
- Article 8: Income from international traffic
- Article 9: Associated enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital gains
- Article 14: Income from employment
- Article 15: Directors’ fees
- Article 16: Artistes and sportsmen
- Article 17: Pensions and annuities
- Article 18: Government service
- Article 19: Students
- Article 20: Professors, teachers and researchers
- Article 21: Other income
- Article 22: Capital
- Article 23: Elimination of double taxation
- Article 24: Limitation of relief
- Article 25: Non-discrimination
- Article 26: Mutual agreement procedure
- Article 27: Exchange of information
- Article 28: Members of diplomatic missions and consular posts
- Article 29: Entry into force
- Article 30: Termination
- Close section2010 Georgia-UK Protocol - in force
- Close section2004 Georgia-UK Double Taxation Agreement as amended by the 2010 Protocol - in force
- Article 1 Persons covered
- Article 2 Taxes covered
- Article 3 General definitions
- Article 4 Resident
- Article 5 Permanent establishment
- Article 6 Income from immovable property
- Article 7 Business profits
- Article 8 Income from international traffic
- Article 9 Associated enterprises
- Article 10 Dividends
- Article 11 Interest
- Article 12 Royalties
- Article 13 Capital gains
- Article 14 Income from employment
- Article 15 Directors’ fees
- Article 16 Artistes and sportsmen
- Article 17 Pensions and annuities
- Article 18 Government service
- Article 19 Students
- Article 20 Professors, teachers and researchers
- Article 21 Other income
- Article 22 Capital
- Article 23 Elimination of double taxation
- Article 24 Limitation of relief
- Article 25 Non-discrimination
- Article 26 Mutual agreement procedure
- Article 27 Exchange of information
- Article 28 Members of diplomatic missions and consular posts
- Article 29 Entry into force
- Article 30 Termination
- Close sectionSynthesised text of the Multilateral Instrument and the 2004 Georgia-UK Double Taxation Agreement – in force
- Close sectionGermany
- Close section2021 Germany-UK Protocol to the 2010 Double Taxation Convention - not in force
- 2021 Germany-UK joint declaration
- Close section2010 Germany-UK Double Taxation Convention as amended by the 2014 Protocol - in force
- Article 1 Persons covered
- Article 2 Taxes covered
- Article 3 General definitions
- Article 4 Resident
- Article 5 Permanent establishment
- Article 6 Income from immovable property
- Article 7 Business profits
- Article 8 Shipping and air transport
- Article 9 Associated enterprises
- Article 10 Dividends
- Article 11 Interest
- Article 12 Royalties
- Article 13 Capital gains
- Article 14 Income from Employment
- Article 15 Directors’ fees
- Article 16 Artistes and sportsmen
- Article 17 Pensions, Annuities and Similar Payments
- Article 18 Government Service
- Article 19 Visiting Professors, Teachers and Students
- Article 20 Offshore Activities
- Article 21 Other Income
- Article 22 Capital
- Article 23 Elimination of Double Taxation
- Article 24 Limitation of relief
- Article 25 Non-discrimination
- Article 26 Mutual Agreement Procedure
- Article 27 Exchange of Information
- Article 28 Assistance in the Collection of Taxes
- Article 29 Procedural Rules for Taxation at Source
- Article 30 Members of Diplomatic Missions and Consular Posts
- Article 31 Protocol
- Article 32 Entry into Force
- Article 33 Termination
- Protocol to the Convention between The United Kingdom of Great Britain and Northern Ireland and The Federal Republic of Germany for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital signed on 30 March 2010
- Close sectionGermany-UK Protocol to the 2010 Double Taxation Convention - in force
- Close sectionUK-Germany Bank Levy Double Taxation Agreement - terminated
- Article 1: Banks Covered
- Article 2: Bank Levies Covered
- Article 3: General Definitions
- Article 4: Resident
- Article 5: Permanent Establishment
- Article 6: Charging Rights on Permanent Establishments
- Article 7: Elimination of Double Charging
- Article 8: Mutual Agreement Procedure
- Article 9: Exchange of Information
- Article 10: Protocol
- Article 11: Entry into Force
- Article 12: Termination
- Protocol to the Convention Between The United Kingdom of Great Britain and Northern Ireland and The Federal Republic of Germany for The Avoidance of Double Charging of Bank Levies Signed at London on 7 December 2011
- Mutual Agreement Between the Competent Authorities of the United Kingdom and the Federal Republic of Germany in Order to Settle the Mode of Application of the Arbitration Process Provided by Paragraph 5 of Article 26 of the Convention Between the United Kingdom of Great Britain and Northern Ireland and the Federal Republic of Germany for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and on Capital, Signed at London On 30 March 2010.
- Germany-UK MoU on Article 26 Mutual Agreement Procedure - in force
- Close section2010 Germany-UK Double Taxation Convention - in force
- Article 1 Persons covered
- Article 2 Taxes covered
- Article 3 General definitions
- Article 4 Resident
- Article 5 Permanent establishment
- Article 6 Income from immovable property
- Article 7 Business profits
- Article 8 Shipping and air transport
- Article 9 Associated enterprises
- Article 10 Dividends
- Article 11 Interest
- Article 12 Royalties
- Article 13 Capital gains
- Article 14 Income from employment
- Article 15 Directors’ fees
- Article 16 Artistes and sportsmen
- Article 17Pensions, annuities and similar payments
- Article 18 Government service
- Article 19 Visiting professors, teachers and students
- Article 20 Offshore activities
- Article 21 Other income
- Article 22 Capital
- Article 23 Elimination of double taxation
- Article 24 Limitation of relief
- Article 25 Non-discrimination
- Article 26 Mutual agreement procedure
- Article 27 Exchange of information
- Article 28 Assistance in the collection of taxes
- Article 29 Procedural rules for taxation at source
- Article 30 Members of diplomatic missions and consular posts
- Article 31 Protocol
- Article 32 Entry into force
- Article 33 Termination
- Protocol to the Convention between The United Kingdom of Great Britain and Northern Ireland and The Federal Republic of Germany for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital signed on 30th March 2010 in London
- Joint Declaration by the United Kingdom of Great Britain and Northern Ireland and the Federal Republic of Germany on the Occasion of the Signing on 30th March 2010 in London of the Convention between the United Kingdom of Great Britain and Northern Ireland and the Federal Republic of Germany for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital
- Close sectionGhana
- Close sectionUK/Ghana Double Taxation Convention: Signed 20 January 1993
- Article 1 Personal scope
- Article 2 Taxes covered
- Article 3 General definitions
- Article 4 Fiscal domicile
- Article 5 Permanent establishment
- Article 6 Income from immovable property
- Article 7 Business profits
- Article 8 Shipping and air transport
- Article 9 Associated enterprises
- Article 10 Dividends
- Article 11 Interest
- Article 12 Royalties
- Article 13 Capital gains
- Article 14 Independent personal services
- Article 15 Dependent personal services
- Article 16 Directors' fees
- Article 17 Management and technical fees
- Article 18 Artistes and athletes
- Article 19 Pensions
- Article 20 Government service
- Article 21 Students
- Article 22 Teachers
- Article 23 Other income
- Article 24 Limitation of relief
- Article 25 Elimination of double taxation
- Article 26 Non-discrimination
- Article 27 Mutual agreement procedure
- Article 28 Exchange of information
- Article 29 Members of diplomatic or permanent missions and consular posts
- Article 30 Entry into force
- Article 31 Termination
- Close sectionUK/Ghana Double Taxation Convention: Signed 20 January 1993
- Close sectionGibraltar
- Close section2019 Gibraltar-UK Double Taxation Agreement – in force
- Article 1: Persons covered
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Resident
- Article 5: Permanent establishment
- Article 6: Income from immovable property
- Article 7: Business profits
- Article 8: International shipping and air transport
- Article 9: Associated enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital gains
- Article 14: Income from employment
- Article 15: Directors’ fees
- Article 16: Artistes and sportsmen
- Article 17: Pensions
- Article 18: Government service
- Article 19: Students
- Article 20: Other income
- Article 21: Miscellaneous rules applicable to certain offshore activities
- Article 22: Elimination of double taxation
- Article 23: Non-discrimination
- Article 24: Mutual agreement procedure
- Article 25: Exchange of information
- Article 26: Assistance in the collection of taxes
- Article 27: Members of diplomatic missions and consular posts
- Article 28: Entitlement to benefits
- Article 29: Entry into force
- Article 30: Termination
- Protocol
- Close section2009 Tax Information Exchange Agreement as amended by the 2013 Exchange of Letters – in force
- Close section2019 Gibraltar-UK Double Taxation Agreement – in force
- Close sectionGreece
- Close sectionGrenada
- Close section1949 Grenada-UK Double Taxation Convention as amended by the 1968 Arrangement - in force
- Close sectionAgreement between the UK and Grenada for the exchange of information relating to tax matters
- Article 1: Object and Scope of the Agreement
- Article 2: Jurisdiction
- Article 3: Taxes Covered
- Article 4: Definitions
- Article 5: Exchange of Information Upon Request
- Article 6: Tax Examinations Abroad
- Article 7: Possibility of Declining a Request
- Article 8: Confidentiality
- Article 9: Costs
- Article 10: Implementation Legislation
- Article 11: Other International Agreements or Arrangements
- Article 12: Mutual Agreement Procedure
- Article 13: Entry into Force
- Article 14: Termination
- Close sectionGuernsey
- Close section2018 Guernsey-UK Double Taxation Agreement – in force
- Article 1: Persons Covered
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Resident
- Article 5: Permanent Establishment
- Article 6: Income From Immovable Property
- Article 7: Business Profits
- Article 8: International Shipping and Air Transport
- Article 9: Associated Enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital Gains
- Article 14: Income From Employment
- Article 15: Directors’ Fees
- Article 16: Artistes and Sportsmen
- Article 17: Pensions
- Article 18: Government Service
- Article 19: Students
- Article 20: Other Income
- Article 21: Miscellaneous Rules Applicable to Certain Offshore Activities
- Article 22: Elimination of Double Taxation
- Article 23: Entitlement to Benefits
- Article 24: Non-Discrimination
- Article 25: Mutual Agreement Procedure
- Article 26: Exchange of Information
- Article 27: Assistance in the Collection of Taxes
- Article 28: Entry Into Force
- Article 29: Termination
- Protocol
- Close section1952 Guernsey-UK Double Taxation Agreement as amended by the 2016 Protocol - in force
- 2016 Guernsey-UK Protocol - in force
- 2015 Guernsey-UK Protocol - in force
- Close section2018 Guernsey-UK Double Taxation Agreement – in force
- Close sectionGuyana
- Close section1992 Guyana-UK Double Taxation Convention - in force
- Article 1 Personal scope
- Article 2 Taxes covered
- Article 3 General definitions
- Article 4 Resident
- Article 5 Permanent establishment
- Article 6 Limitation of relief
- Article 7 Income from immovable property
- Article 8 Business profits
- Article 9 Shipping and air transport
- Article 10 Associated enterprises
- Article 11 Dividends
- Article 12 Interest
- Article 13 Royalties
- Article 14 Technical fees
- Article 15 Capital Gains
- Article 16 Independent personal services
- Article 17 Dependent personal services
- Article 18 Directors' fees
- Article 19 Artistes and athletes
- Article 20 Pensions
- Article 21 Government service
- Article 22 Students and trainees
- Article 23 Other income
- Article 24 Elimination of double taxation
- Article 25 Non-discrimination
- Article 26 Mutual agreement procedure
- Article 27 Exchange of information
- Article 28 Members of diplomatic or permanent missions and consular posts
- Article 29 Entry into force
- Article 30 Termination
- Exchange of Notes
- Close section1992 Guyana-UK Double Taxation Convention - in force
- Close sectionHong Kong
- Close section2010 Hong Kong-UK Double Taxation Agreement - in force
- Article 1 Persons Covered
- Article 2 Taxes Covered
- Article 3 General Definitions
- Article 4 Resident
- Article 5 Permanent Establishment
- Article 6 Income from Immovable Property
- Article 7 Business Profits
- Article 8 Shipping and Air Transport
- Article 9 Associated Enterprises
- Article 10 Dividends
- Article 11 Interest
- Article 12 Royalties
- Article 13 Capital Gains
- Article 14 Income from Employment
- Article 15 Directors’ Fees
- Article 16 Artistes and Sportsmen
- Article 17 Pensions
- Article 18 Government Service
- Article 19 Students
- Article 20 Other Income
- Article 21 Methods for Elimination of Double Taxation
- Article 22 Non-Discrimination
- Article 23 Mutual Agreement Procedure
- Article 24 Exchange of Information
- Article 25 Members of Government Missions
- Article 26 Entry into Force
- Article 27 Termination
- Protocol
- Close section2010 Hong Kong-UK Double Taxation Agreement - in force
- Close sectionHungary
- Close section2011 Hungary-UK Double Taxation Convention - in force
- Article 1 Persons Covered
- Article 2 Taxes Covered
- Article 3 General Definitions
- Article 4 Resident
- Article 5 Permanent Establishment
- Article 6 Income From Immovable Property
- Article 7 Business Profits
- Article 8 Shipping and Air Transport
- Article 9 Associated Enterprises
- Article 10 Dividends
- Article 11 Interest
- Article 12 Royalties
- Article 13 Capital Gains
- Article 14 Income From Employment
- Article 15 Directors’ Fees
- Article 16 Artistes and Sportsmen
- Article 17 Pensions
- Article 18 Government Service
- Article 19 Students
- Article 20 Lecturers and Researchers
- Article 21 Other Income
- Article 22 Elimination of Double Taxation
- Article 23 Miscellaneous Provisions
- Article 24 Non-Discrimination
- Article 25 Mutual Agreement Procedure
- Article 26 Exchange of Information
- Article 27 Members of Diplomatic or Permanent Missions and Consular Posts
- Article 28 Entry into Force
- Article 29 Termination
- Protocol
- Close section2011 Hungary-UK Double Taxation Convention - in force
- Close sectionIceland
- Close section2013 Iceland-UK Double Taxation Convention - in force
- Article 1 Persons Covered
- Article 2 Taxes Covered
- Article 3 General Definitions
- Article 4 Resident
- Article 5 Permanent establishment
- Article 6 Income From Immovable Property
- Article 7 Business Profits
- Article 8 Shipping And Air Transport
- Article 9 Associated Enterprises
- Article 10 Dividends
- Article 11 Interest
- Article 12 Royalties
- Article 13 Capital Gains
- Article 14 Income From Employment
- Article 15 Directors’ Fees
- Article 16 Artistes And Sportsmen
- Article 17 Pensions
- Article 18 Government Service
- Article 19 Students
- Article 20 Other Income
- Article 21 Elimination Of Double Taxation
- Article 22 Non-Discrimination
- Article 23 Mutual Agreement Procedure
- Article 24 Exchange of Information
- Article 25 Assistance In The Collection Of Taxes
- Article 26 Members Of Diplomatic Missions And Consular Posts
- Article 27 Entry Into Force
- Article 28 Termination
- Protocol
- Close section2013 Iceland-UK Double Taxation Convention - in force
- Close sectionIndia
- Close sectionSynthesised text of the Multilateral Instrument and the 1993 India-UK Double Taxation Convention - in force
- Article 1: Scope of the Convention
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Fiscal domicile
- Article 5: Permanent establishment
- Article 6: Income from immovable property
- Article 7: Business profits
- Article 8: Air transport
- Article 9: Shipping
- Article 10: Associated enterprises
- Article 11: Dividends
- Article 12: Interest
- Article 13: Royalties and fees for technical services
- Article 14: Capital gains
- Article 15: Independent personal services
- Article 16: Dependent personal services
- Article 17: Directors' fees
- Article 18: Artistes and athletes
- Article 19: Governmental remuneration and pensions
- Article 20: Pensions and annuities
- Article 21: Students and trainees
- Article 22: Teachers
- Article 23: Other income
- Article 24: Elimination of double taxation
- Article 25: Partnerships
- Article 26: Non-discrimination
- Article 27: Mutual agreement procedure
- Article 28: Exchange of information
- Article 28A: Tax Examination Abroad
- Article 28B: Assistance in the Collection of Taxes
- [REPLACED by paragraph 1 of Article 7 of the MLI The UK understands that India considers that paragraph 1 of Article 7 of the MLI only replaces the provisions of Article 28C of the Convention and in its version of synthesised text places the box containing PPT provisions below the Article 28C of the Convention and excludes any reference to paragraph 1 of Article 7 of the MLI in relation to paragraph 6 of Article 11, paragraph 11 of Article 12 and paragraph 9 of Article 13 of the Convention. However, the UK considers that paragraph 1 of Article 7 of the MLI replaces Article 28C and supersedes paragraph 6 of Article 11, paragraph 11 of Article 12 and paragraph 9 of Article 13 of the Convention and accordingly makes reference to paragraph 1 of Article 7 of the MLI in relation to those paragraphs of the Convention and places the PPT provisions after Article 29 of the Convention. ]: [Article 28C: Limitation of Benefits
- Article 29: Diplomatic and consular officials
- Article 30: Entry into force
- Article 31: Termination
- Close section2013 UK-India Protocol to Double Taxation Convention - in force
- Close section1993 India-UK Double Taxation Convention, as amended in 2013 - in force
- Article 1: Scope of the Convention
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Fiscal domicile
- Article 5: Permanent establishment
- Article 6: Income from immovable property
- Article 7: Business profits
- Article 8: Air transport
- Article 9: Shipping
- Article 10: Associated enterprises
- Article 11: Dividends
- Article 12: Interest
- Article 13: Royalties and fees for technical services
- Article 14: Capital gains
- Article 15: Independent personal services
- Article 16: Dependent personal services
- Article 17: Directors’ fees
- Article 18: Artistes and athletes
- Article 19: Governmental remuneration and pensions
- Article 20: Pensions and annuities
- Article 21: Students and trainees
- Article 22: Teachers
- Article 23: Other income
- Article 24: Elimination of double taxation
- Article 25: Partnerships
- Article 26: Non-discrimination
- Article 27: Mutual agreement procedure
- Article 28: Exchange of information
- Article 29: Diplomatic and consular officials
- Article 30: Entry into force
- Article 31: Termination
- Exchange of Notes
- Close sectionIndia-UK MOU on Article 27 Mutual Agreement Procedure - in force
- Close sectionSynthesised text of the Multilateral Instrument and the 1993 India-UK Double Taxation Convention - in force
- Close sectionIndonesia
- Close section1994 UK-Indonesia Double Taxation Agreement - in force
- Article 1: Personal scope
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Fiscal domicile
- Article 5: Permanent establishment
- Article 6: Income from immovable property
- Article 7: Business profits
- Article 8: Shipping and air transport
- Article 9: Associated enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital gains
- Article 14: Independent personal services
- Article 15: Dependent personal services
- Article 16: Scope of the Convention
- Article 17: Artistes and athletes
- Article 18: Pensions
- Article 19: Government service
- Article 20: Students
- Article 21: Elimination of double taxation
- Article 22: Partnerships
- Article 23: Non-discrimination
- Article 24: Mutual agreement procedure
- Article 25: Exchange of information
- Article 26: Diplomatic agents and consular officials
- Article 27: Entry into force
- Article 28: Termination
- Close section1994 UK-Indonesia Double Taxation Agreement - in force
- Close sectionIran
- Close sectionIreland
- Close sectionSynthesised text of the Multilateral Instrument and the 1976 Ireland-UK Double Taxation Convention – in force
- Article 1: Personal Scope
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Fiscal Domicile
- Article 5: Permanent Establishment
- Article 6: Limitation of Relief
- Article 7: Income From Immovable Property
- Article 8: Business Profits
- Article 9: Shipping and Air Transport
- Article 10: Associated Enterprises
- Article 11: Dividends
- Article 12: Interest
- Article 13: Royalties
- Article 14: Capital Gains
- Article 14A: Charities and Superannuation Schemes: Additional Provisions
- Article 15: Employments
- Article 16: Artistes and Athletes
- Article 17: Pensions
- Article 17A: Pension Scheme Contributions
- Article 18: Government Service
- Article 19: Students
- Article 20: Income Not Expressly Mentioned
- Article 21: Elimination of Double Taxation
- Article 22: Personal Allowances
- Article 23: Non-Discrimination
- Article 24: Mutual Agreement Procedure
- Article 25: Exchange of Information
- Article 26: Diplomatic and Consular Officials
- Article 27: Territorial Extension
- Article 28: Entry Into Force
- Article 29: Termination
- Close section1976 Ireland-UK Double Taxation Convention as amended by the 1998 Protocol - in force
- Article 1: Personal Scope
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Fiscal Domicile
- Article 5: Permanent Establishment
- Article 6: Limitation of Relief
- Article 7: Income From Immovable Property
- Article 8: Business Profits
- Article 9: Shipping and Air Transport
- Article 10: Associated Enterprises
- Article 11: Dividends
- Article 12: Interest
- Article 13: Royalties
- Article 14: Capital Gains
- 14A: Charities and Superannuation Schemes: Additional Provisions
- Article 15: Employments
- Article 16: Artistes and Athletes
- Article 17: Pensions
- 17A: Pension Scheme Contributions
- Article 18: Governmental Service
- Article 19: Students
- Article 20: Income Not Expressly Mentioned
- Article 21: Elimination of Double Taxation
- Article 22: Personal Allowances
- Article 23: Non-Discrimination
- Article 24: Mutual Agreement Procedure
- Article 25: Exchange of Information
- Article 26: Diplomatic and Consular Officials
- Article 27: Territorial Extension
- Article 28: Entry Into Force
- Article 29: Termination
- Close sectionSynthesised text of the Multilateral Instrument and the 1976 Ireland-UK Double Taxation Convention – in force
- Close sectionIsle of Man
- Close section2018 Isle of Man-UK Double Taxation Agreement – in force
- Article 1: Persons Covered
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Resident
- Article 5: Permanent Establishment
- Article 6: Income From Immovable Property
- Article 7: Business Profits
- Article 8: International Shipping and Air Transport
- Article 9: Associated Enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital Gains
- Article 14: Income From Employment
- Article 15: Directors’ Fees
- Article 16: Artistes and Sportsmen
- Article 17: Pensions
- Article 18: Government Service
- Article 19: Students
- Article 20: Other Income
- Article 21: Miscellaneous Rules Applicable to Certain Offshore Activities
- Article 22: Elimination of Double Taxation
- Article 23: Entitlement to Benefits
- Article 24: Non-Discrimination
- Article 25: Mutual Agreement Procedure
- Article 26: Exchange of Information
- Article 27: Assistance in the Collection of Taxes
- Article 28: Entry Into Force
- Article 29: Termination
- Protocol
- 2016 Isle of Man-UK Protocol - terminated
- 2013 Isle of Man-UK exchange of letters - in force
- Close section1955 Isle of Man-UK Double Taxation Arrangement as amended by the 2016 Protocol - terminated
- Close section2018 Isle of Man-UK Double Taxation Agreement – in force
- Close sectionIsrael
- Close sectionConvention Between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Israel for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
- Article I
- Article IA
- Article II
- Article III
- Article IV
- Article V
- Article VI
- Article VII
- Article VIII
- Article VIIIA
- Article IX
- Article X
- Article XI
- Article XII (Deleted)
- Article XIII
- Article XIV
- Article XV
- Article XVI
- Article XVII
- Article XVIII
- Article XIX
- Article XX
- Article XXI
- Article XXIA
- Article XXII
- Article XXIII
- Article XXIV
- Protocol amending the 1977 UK/Israel Double Taxation Convention
- Close sectionProtocol Between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the State of Israel, Further Amending the Convention Between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Israel for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, Signed at London on 26th September 1962, As Amended by the Protocol Signed at London on 20th April 1970
- Close sectionConvention Between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Israel for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
- Close sectionItaly
- Close section1988 Italy-UK Double Taxation Convention - in force
- Article 1: Personal scope
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Fiscal domicile
- Article 5: Permanent establishment
- Article 6: Income from immovable property
- Article 7: Business profits
- Article 8: Shipping and air transport
- Article 9: Associated enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital gains
- Article 14: Independent personal services
- Article 15: Dependent personal services
- Article 16: Directors' fees
- Article 17: Artistes and athletes
- Article 18: Pensions
- Article 19: Government service
- Article 20: Teachers
- Article 21: Students and business apprentices
- Article 22: Other income
- Article 24: Elimination of double taxation
- Article 25: Non-discrimination
- Article 26: Mutual agreement procedure
- Article 27: Exchange of information
- Article 28: Members of diplomatic or permanent missions and consular posts
- Article 29: Refunds
- Article 30: Entry into force
- Article 31: Termination
- Exchange of Notes
- Close section1988 Italy-UK Double Taxation Convention - in force
- Close sectionIvory Coast
- Close section1985 Ivory Coast-UK Double Taxation Convention - in force
- Article 1: Personal Scope
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Fiscal Domicile
- Article 5: Permanent Establishment
- Article 6: Income From Immovable Property
- Article 7: Business Profits
- Article 8: Shipping and Air Transport
- Article 9: Associated Enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Management Fees
- Article 14: Capital Gains
- Article 15: Independent Personal Services
- Article 16: Dependent Personal Services
- Article 17: Directors' Fees
- Article 18: Artistes and Athletes
- Article 19: Pensions
- Article 20: Government Remuneration and Pensions
- Article 21: Students and Business Apprentices
- Article 22: Income Not Expressly Mentioned
- Article 23: Elimination of Double Taxation
- Article 24: Non-Discrimination
- Article 25: Mutual Agreement Procedure
- Article 26: Exchange of Information
- Article 27: Diplomatic Agents and Consular Officials
- Article 28: Entry Into Force
- Article 29: Termination
- Close section1985 Ivory Coast-UK Double Taxation Convention - in force
- Close sectionJamaica
- Close section1973 Jamaica-UK Double Taxation Agreement - in force
- Article 1: Taxes Covered
- Article 2: General Definitions
- Article 3: Residence
- Article 4: Permanent Establishment
- Article 5: Business Profits
- Article 6: Associated Enterprises
- Article 7: Shipping and Air Transport
- Article 8: Dividends
- Article 9: Interest
- Article 10: Royalties
- Article 11: Management Fees
- Article 12: Immovable Property
- Article 13: Governmental Functions
- Article 14: Pensions
- Article 15: Employment
- Article 16: Artistes and Athletes
- Article 17: Professors, Teachers and Research Workers
- Article 18: Students
- Article 19: Independent Personal Services
- Article 20: Capital Gains
- Article 21: Income Not Expressly Mentioned
- Article 22: Recognized Stock Exchanges
- Article 23: Elimination of Double Taxation
- Article 24: Excluded Companies
- Article 25: Exchange of Information
- Article 26: Consultation
- Article 27: Non-Discrimination
- Article 28: Territorial Extension
- Article 29: Entry Into Force
- Article 30: Termination
- Close section1973 Jamaica-UK Double Taxation Agreement - in force
- Close sectionJapan
- Close sectionSynthesised text of the Multilateral Instrument and the 2006 Japan - UK Double Taxation Convention - in force
- Article 1
- Article 2
- Article 3
- Article 4
- Article 5
- Article 6
- Article 7
- Article 8
- Article 9
- Article 10
- Article 11
- Article 12
- Article 13
- Article 14
- Article 15
- Article 16
- Article 17
- Article 18
- Article 19
- Article 20
- Article 21
- Article 22
- Article 23
- Article 24
- Article 25
- Article 26
- Article 26A
- Article 27
- Article 28
- Article 29
- Protocol
- Exchange of Notes
- Close section2013 Japan-UK protocol - in force
- Close section2006 Japan-UK Double Taxation Convention as amended by the 2013 protocol - in force
- Article 1
- Article 2
- Article 3
- Article 4
- Article 5
- Article 6
- Article 7
- Article 8
- Article 9
- Article 10
- Article 11
- Article 12
- Article 13
- Article 14
- Article 15
- Article 16
- Article 17
- Article 18
- Article 19
- Article 20
- Article 21
- Article 22
- Article 23
- Article 24
- Article 25
- Article 26
- Article 26A
- Article 27
- Article 28
- Article 29
- Protocol
- Close sectionJapan/UK MOU on arbitration in the Mutual Agreement Procedure (Article 25) - in force
- 1: Request for submission of case to arbitration
- 2: Time for submission of the case to arbitration
- 3: Terms of Reference
- 4: Failure to communicate the Terms of Reference
- 5: Selection of arbitrators
- 6: Eligibility and appointment of arbitrators
- 7: Communication of information and confidentiality
- 8: Failure to provide information in a timely manner and suspension of a mutual agreement procedure
- 9: Procedural and evidentiary rules
- 10: Participation of the person who requested the arbitration
- 11: Logistical arrangements
- 12: Costs
- 13: Applicable legal principles
- 14: Arbitration decision
- 15: Time allowed for communicating the arbitration decision
- 16: Failure to communicate the decision within the required period
- 17: Streamlined arbitration process
- 18: Final decision
- 19: Implementing the arbitration decision
- 20: Where no arbitration decision will be provided
- 21: Final provisions
- Close sectionSynthesised text of the Multilateral Instrument and the 2006 Japan - UK Double Taxation Convention - in force
- Close sectionJersey
- Close section2018 Jersey Double Taxation Agreement – in force
- Article I: Persons Covered
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Resident
- Article 5: Permanent Establishment
- Article 6: Income from Immovable Property
- Article 7: Business Profits
- Article 8: International Shipping and Air Transport
- Article 9: Associated Enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital Gains
- Article 14: Income from Employment
- Article 15: Directors’ Fees
- Article 16: Artistes and Sportsmen
- Article 17: Pensions
- Article 18: Government Service
- Article 19: Students
- Article 20: Other Income
- Article 21: Miscellaneous Rules Applicable to Certain Offshore Activities
- Article 22: Elimination of Double Taxation
- Article 23: Entitlement to Benefits
- Article 24: Non-Discrimination
- Article 25: Mutual Agreement Procedure
- Article 26: Exchange of Information
- Article 27: Assistance in the Collection of Taxes
- Article 28: Entry into Force
- Article 29: Termination
- Protocol
- Close sectionTax Information Exchange Agreement: exchange of information - in force
- 1952 Jersey-UK Double Taxation Agreement as amended by the 2016 Protocol - terminated
- 2016 Jersey-UK Protocol - terminated
- Close section2018 Jersey Double Taxation Agreement – in force
- Close sectionJordan
- Close section2001 Jordan-UK Double Taxation Convention - in force
- Article 1: Personal Scope
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Resident
- Article 5: Permanent Establishment
- Article 6: Income From Immovable Property
- Article 7: Business Profits
- Article 8: Shipping and Air Transport
- Article 9: Associated Enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital Gains
- Article 14: Independent Personal Services
- Article 15: Dependent Personal Services
- Article 16: Directors' Fees
- Article 17: Artistes and Sportsmen
- Article 18: Pensions and Annuities
- Article 19: Government Service
- Article 20: Teachers and Researchers
- Article 21: Students and Trainees
- Article 22: Other Income
- Article 23: Elimination of Double Taxation
- Article 24: Non-Discrimination
- Article 25: Mutual Agreement Procedure
- Article 26: Exchange of Information
- Article 27: Members of Diplomatic or Permanent Missions and Consular Posts
- Article 28: Entry Into Force
- Article 29: Termination
- Exchange of Notes
- Close section2001 Jordan-UK Double Taxation Convention - in force
- Close sectionKazakhstan
- Close section1994 Double Taxation Convention as amended by the 1997 Protocol - in force
- Article 1: Personal Scope
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Residence
- Article 5: Permanent Establishment
- Article 6: Income From Immovable Property
- Article 7: Business Profits
- Article 8: Shipping and Air Transport
- Article 9: Associated Enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital Gains
- Article 14: Independent Personal Services
- Article 15: Dependent Personal Services
- Article 16: Directors' Fees
- Article 17: Artistes and Sportsmen
- Article 18: Pensions
- Article 19: Government Service
- Article 20: Students
- Article 21: Other Income
- Article 22: Elimination of Double Taxation
- Article 23: Limitation of Relief
- Article 24: Partnerships
- Article 25: Non-Discrimination
- Article 26: Mutual Agreement Procedure
- Article 27: Exchange of Information
- Article 28: Members and Employees of Diplomatic or Consular Establishments or Permanent Missions
- Article 29: Entry Into Force
- Article 30: Termination
- Close section1994 Double Taxation Convention as amended by the 1997 Protocol - in force
- Close sectionKenya
- Close section1973 Kenya-UK Double Taxation Agreement as amended by the 1976 Protocol - in force
- Article 1: Personal Scope
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Fiscal Domicile
- Article 5: Permanent Establishment
- Article 6: Limitation of Relief
- Article 7: Income From Immovable Property
- Article 8: Business Profits
- Article 9: Shipping and Air Transport
- Article 10: Associated Enterprises
- Article 11: Dividends
- Article 12: Interest
- Article 13: Royalties
- Article 14: Management Fees
- Article 15: Capital Gains
- Article 16: Independent Personal Services
- Article 17: Employments
- Article 18: Directors' Fees
- Article 19: Artistes and Athletes
- Article 20: Pensions
- Article 21: Governmental Functions
- Article 22: Students
- Article 23: Teachers
- Article 24: Income Not Expressly Mentioned
- Article 25: Capital
- Article 26: Elimination of Double Taxation
- Article 27: Personal Allowances
- Article 28: Non-Discrimination
- Article 29: Mutual Agreement Procedure
- Article 30: Exchange of Information
- Article 31: Territorial Extension
- Article 32: Entry Into Force
- Article 33: Termination
- Close section1973 Kenya-UK Double Taxation Agreement as amended by the 1976 Protocol - in force
- Close sectionKiribati
- Close sectionKosovo
- Close section2015 Kosovo-UK Double Taxation Convention
- Article 1 Persons Covered
- Article 2 Taxes Covered
- Article 3 General Definitions
- Article 4 Resident
- Article 5 Permanent Establishment
- Article 6 Income from Immovable Property
- Article 7 Business profits
- Article 8 Shipping and Air Transport
- Article 9 Associated Enterprises
- Article 10 Dividends
- Article 11 Interest
- Article 12 Royalties
- Article 13 Capital Gains
- Article 14 Income from Employment
- Article 15
- Article 16 Artistes and Sportsmen
- Article 17 Pensions
- Article 18 Government Service
- Article 19
- Article 20 Other Income
- Article 21 Elimination of Double Taxation
- Article 22
- Article 23 Non-Discrimination
- Article 24 Mutual Agreement Procedure
- Article 25 Exchange of Information
- Article 26 Assistance in the Collection of Taxes
- Article 27
- Article 28 Entry into Force
- Article 29 Termination
- Close section2015 Kosovo-UK Double Taxation Convention
- Close sectionKuwait
- Close sectionKyrgyzstan
- Close sectionKyrgyzstan-UK Double Taxation Convention - not in force
- ARTICLE 1: PERSONS COVERED
- ARTICLE 2: TAXES COVERED
- ARTICLE 3: GENERAL DEFINITIONS
- ARTICLE 4: RESIDENT
- ARTICLE 5: PERMANENT ESTABLISHMENT
- ARTICLE 6: INCOME FROM IMMOVABLE PROPERTY
- ARTICLE 7: BUSINESS PROFITS
- ARTICLE 8: INTERNATIONAL TRAFFIC
- ARTICLE 9: ASSOCIATED ENTERPRISES
- ARTICLE 10: DIVIDENDS
- ARTICLE 11: INTEREST
- ARTICLE 12: ROYALTIES
- ARTICLE 13: CAPITAL GAINS
- ARTICLE 14: INDEPENDENT PERSONAL SERVICES
- ARTICLE 15: INCOME FROM EMPLOYMENT
- ARTICLE 16: DIRECTORS’ FEES
- ARTICLE 17: ARTISTES AND SPORTSMEN
- ARTICLE 18: PENSIONS
- ARTICLE 19: GOVERNMENT SERVICE
- ARTICLE 20: STUDENTS
- ARTICLE 21: OTHER INCOME
- ARTICLE 22: METHOD FOR ELIMINATION OF DOUBLE TAXATION
- ARTICLE 23: NON-DISCRIMINATION
- ARTICLE 24: MUTUAL AGREEMENT PROCEDURE
- ARTICLE 25: EXCHANGE OF INFORMATION
- ARTICLE 26: DIPLOMATIC AND CONSULAR OFFICIALS
- ARTICLE 27: ENTRY INTO FORCE
- ARTICLE 28: TERMINATION
- Close sectionKyrgyzstan-UK Double Taxation Convention - not in force
- Close sectionLatvia
- Close section1996 Latvia-UK Double Taxation Convention - in force
- Article 1 Personal scope
- Article 2 Taxes covered
- Article 3 General definitions
- Article 4 Residence
- Article 5 Permanent establishment
- Article 6 Income from immovable property
- Article 7 Business profits
- Article 8 Shipping and air transport
- Article 9 Associated enterprises
- Article 10 Dividends
- Article 11 Interest
- Article 12 Royalties
- Article 13 Capital gains
- Article 14 Independent personal services
- Article 15 Dependent personal services
- Article 16 Directors' fees
- Article 17 Artistes and sportsmen
- Article 18 Pensions
- Article 19 Government service
- Article 20 Students
- Article 21 Professors and teachers
- Article 22 Other income
- Article 23 Elimination of double taxation
- Article 24 Limitation of relief
- Article 25 Partnerships
- Article 26 Non-discrimination
- Article 27 Mutual agreement procedure
- Article 28 Exchange of information
- Article 29 Members of diplomatic or permanent missions and consular posts
- Article 30 Entry into force
- Article 31 Termination
- Close section1996 Latvia-UK Double Taxation Convention - in force
- Close sectionLebanon
- Close sectionLesotho
- Close section2016 Lesotho-UK Double Taxation Agreement – in force
- Article 1: Persons covered
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Resident
- Article 5: Permanent establishment
- Article 6: Income from immovable property
- Article 7: Business profits
- Article 8: Shipping and air transport
- Article 9: Associated enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital gains
- Article 14: Income from employment
- Article 15: Directors’ fees
- Article 16: Entertainers and sportspersons
- Article 17: Pensions
- Article 18: Government service
- Article 19: Students and Business apprentices
- Article 20: Other income
- Article 21: Elimination of double taxation
- Article 22: Limitation of relief
- Article 23: Non-discrimination
- Article 24: Mutual agreement procedure
- Article 25: Exchange of information
- Article 26: Assistance in the collection of taxes
- Article 27: Members of diplomatic missions and consular posts
- Article 28: Entry into force
- Article 29: Termination
- Close section2016 Lesotho-UK Double Taxation Agreement – in force
- Close sectionLiberia
- Close sectionUK/Liberia Tax Information Exchange Agreement: exchange of information - in force
- Article 1 Object and Scope of the Agreement
- Article 2 Jurisdiction
- Article 3 Taxes Covered
- Article 4 Definitions
- Article 5 Exchange of Information Upon Request
- Article 6 Tax Examinations Abroad
- Article 7 Possibility of Declining a Request
- Article 8 Confidentiality
- Article 9 Costs
- Article 10 Implementation Legislation
- Article 11 Mutual Agreement Procedure
- Article 12 Entry into Force
- Article 13 Termination
- Close sectionUK/Liberia Tax Information Exchange Agreement: exchange of information - in force
- Close sectionLibya
- Close section2008 Libya-UK Double Taxation Convention - in force
- Article 1 Persons Covered
- Article 2 Taxes Covered
- Article 3 General Definitions
- Article 4 Resident
- Article 5 Permanent Establishment
- Article 6 Source State Taxation
- Article 7 Income From Immovable Property
- Article 8 Business Profits
- Article 9 Shipping and Air Transport
- Article 10 Associated Enterprises
- Article 11 Dividends
- Article 12 Interest
- Article 13 Royalties
- Article 14 Capital Gains
- Article 15 Independent Personal Services
- Article 16 Dependent Personal Services
- Article 17 Directors' Fees
- Article 18 Artistes and Sportsmen
- Article 19 Pensions
- Article 20 Government Service
- Article 21 Students
- Article 22 Other Income
- Article 23 Elimination of Double Taxation
- Article 24 Partnerships
- Article 25 Non-Discrimination
- Article 26 Mutual Agreement Procedure
- Article 27 Exchange of Information
- Article 28 Members of Diplomatic or Permanent Missions and Consular Posts
- Article 29 Entry Into Force
- Article 30 Termination
- Close section2008 Libya-UK Double Taxation Convention - in force
- Close sectionLiechtenstein
- Close section2012 Liechtenstein-UK Double Taxation Convention and Protocol - in force
- Article 1: Persons Covered
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Resident
- Article 5: Permanent Establishment
- Article 6: Income from Immovable Property
- Article 7: Business Profits
- Article 8: Shipping and Air Transport
- Article 9: Associated Enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital Gains
- Article 14: Income from Employment
- Article 15: Directors’ Fees
- Article 16: Artistes and Sportsmen
- Article 17: Pensions
- Article 18: Government Service
- Article 19: Students
- Article 20: Other Income
- Article 21: Capital
- Article 22: Elimination of Double Taxation
- Article 23: Non-Discrimination
- Article 24: Mutual Agreement Procedure
- Article 25: Exchange of Information
- Article 26: Assistance in the Collection of Taxes
- Article 27: Members of Diplomatic Missions and Consular Posts
- Article 28: Protocol
- Article 29: Entry into Force
- Article 30: Termination
- Protocol
- Close sectionUK/Liechtenstein Tax Information Exchange Agreement
- Preamble
- Article 1: Object and Scope of this Agreement
- Article 2: Jurisdiction
- Article 3: Taxes Covered
- Article 4: Definitions
- Article 5: Exchange of Information Upon Request
- Article 6: Possibility of Declining a Request
- Article 7: Tax Examinations Abroad
- Article 8: Confidentiality
- Article 9: Mutual Technical Assistance
- Article 10: Mutual Agreement Procedure
- Article 11: Costs
- Article 12: Implementation Legislation
- Article 13: Entry into Force
- Article 14: Termination
- Close section2012 Liechtenstein-UK Double Taxation Convention and Protocol - in force
- Close sectionLithuania
- Close sectionSynthesised text of the Multilateral Instrument and the 2001 Lithuania - UK Double Taxation Convention - in force
- Article 1: Personal Scope
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Residence
- Article 5: Permanent Establishment
- Article 6: Income From Immovable Property
- Article 7: Business Profits
- Article 8: Shipping and Air Transport
- Article 9: Associated Enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital Gains
- Article 14: Independent Personal Services
- Article 15: Dependent Personal Services
- Article 16: Directors' Fees
- Article 17: Artistes and Sportsmen
- Article 18: Pensions
- Article 19: Government Service
- Article 20: Students
- Article 21: Professors and Teachers
- Article 22: Other Income
- Article 23: Miscellaneous Rules Applicable to Certain Offshore Activities
- Article 24: Elimination of Double Taxation
- Article 25: Limitation of Relief
- Article 26: Partnerships
- Article 27: Non-Discrimination
- Article 28: Mutual Agreement Procedure
- Article 29: Exchange of Information
- Article 30: Members of Diplomatic or Permanent Missions and Consular Posts
- Article 31: Entry Into Force
- Article 32: Termination
- Exchange of Notes
- Close section2002 Lithuania-UK Protocol - in force
- Article 1: Personal scope
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Residence
- Article 5: Permanent establishment
- Article 6: Income from immovable property
- Article 7: Business profits
- Article 8: Shipping and air transport
- Article 9: Associated enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital gains
- Article 14: Independent personal services
- Article 15: Dependent personal services
- Article 16: Directors’ fees
- Article 17: Artistes and sportsmen
- Article 18: Pensions
- Article 19: Government Service
- Article 20: Students
- Article 21: Professors and teachers
- Article 22: Other income
- Article 23: Miscellaneous rules applicable to certain Offshore Activities
- Article 24: Elimination of double taxation
- Article 25: Limitation of relief
- Article 26: Partnerships
- Article 27: Non-discrimination
- Article 28: Mutual agreement procedure
- Article 29: Exchange of information
- Article 30: Members of diplomatic or permanent missions and consular posts
- Article 31: Entry into force
- Article 32: Termination
- Exchange of Notes
- Close section2001 Lithuania-UK Double Taxation Convention - in force
- Article 1: Personal scope
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Residence
- Article 5: Permanent establishment
- Article 6: Income from immovable property
- Article 7: Business profits
- Article 8: Shipping and air transport
- Article 9: Associated enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital gains
- Article 14: Independent personal services
- Article 15: Dependent personal services
- Article 16: Directors’ fees
- Article 17: Artistes and sportsmen
- Article 18: Pensions
- Article 19: Government Service
- Article 20: Students
- Article 21: Professors and teachers
- Article 22: Other income
- Article 23: Miscellaneous rules applicable to certain Offshore Activities
- Article 24: Elimination of double taxation
- Article 25: Limitation of relief
- Article 26: Partnerships
- Article 27: Non-discrimination
- Article 28: Mutual agreement procedure
- Article 29: Exchange of information
- Article 30: Members of diplomatic or permanent missions and consular posts
- Article 31: Entry into force
- Article 32: Termination
- Exchange of Notes
- Close sectionSynthesised text of the Multilateral Instrument and the 2001 Lithuania - UK Double Taxation Convention - in force
- Close sectionLuxembourg
- Close sectionSynthesised text of the Multilateral Instrument and the 1967 Luxembourg-UK Double Taxation Convention – in force
- Article I: Persons Covered
- Article II: Taxes Covered
- Article III: General Definitions
- Article IV: Resident
- Article V: Permanent Establishment
- Article VI: Income From Immovable Property
- Article VII: Business Profits
- Article VIII: Shipping, Inland Waterways Transport and Air Transport
- Article IX: Associated Enterprises
- Article X: Dividends
- Article XI: Interest
- Article XII: Royalties
- Article XIII: Capital Gains
- Article XIII A
- Article XIV: Independent Personal Services
- Article XV: Income From Employment
- Article XVI: Directors’ Fees
- Article XVII: Entertainers and Sportspersons
- Article XVIII: Pensions
- Article XIX: Government Service
- Article XX: Teachers and Researchers
- Article XXI: Students
- Article XXII: Other Income
- Article XXIII: Capital
- Article XXIV
- Article XXV: Elimination of Double Taxation
- Article XXVI: Non-Discrimination
- Article XXVII: Mutual Agreement Procedure
- Article XXVIII: Exchange of Information
- Article XXIX: Members of Diplomatic Missions and Consular Posts
- Article XXX
- Article XXXI: Territorial Extension
- Article XXXII: Entry Into Force
- Article XXXIII: Termination
- Close section1967 Luxembourg-UK Double Taxation Convention as amended by the 2009 protocol - in force
- Article I
- Article II
- Article III
- Article IV
- Article V
- Article VI
- Article VII
- Article VIII
- Article IX
- Article X
- Article XI
- Article XII
- Article XIII
- Article XIII
- Article XIV
- Article XIV
- Article XVI
- Article XVII
- Article XVIII
- Article XIX
- Article XX
- Article XXI
- Article XXII
- Article XXIII
- Article XXIV
- Article XXV
- Article XXVI
- Article XXVII
- Article XXVIII
- Article XXIX
- Article XXX
- Article XXXI
- Article XXXII
- Article XXXIII
- Close sectionSynthesised text of the Multilateral Instrument and the 1967 Luxembourg-UK Double Taxation Convention – in force
- Close sectionMacedonia
- Close section2006 Macedonia-UK Double Taxation Agreement - in force
- Article 1: Persons Covered
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Resident
- Article 5: Permanent Establishment
- Article 6: Income From Immovable Property
- Article 7: Business Profits
- Article 8: International Traffic
- Article 9: Associated Enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital Gains
- Article 14: Income From Employment
- Article 15: Directors' Fees
- Article 16: Artistes and Sportsmen
- Article 17: Pensions
- Article 18: Government Service
- Article 19: Students
- Article 20: Other Income
- Article 21: Capital
- Article 22: Elimination of Double Taxation
- Article 23: Miscellaneous Provisions
- Article 24: Non-Discrimination
- Article 25: Mutual Agreement Procedure
- Article 26: Exchange of Information
- Article 27: Members of Diplomatic or Permanent Missions and Consular Posts
- Article 28: Entry Into Force
- Article 29: Termination
- Protocol
- Close section2006 Macedonia-UK Double Taxation Agreement - in force
- Close sectionMalawi
- Close section1955 Malawi-UK Double Taxation Agreement as amended by the 1978 Protocol - in force
- Article I
- Article II
- Article III
- Article IV
- Article V
- Article VI
- Article VII
- Article VIII
- Article IX
- Article X
- Article XI
- Article XII
- Article XIII
- Article XIV
- Article XV
- Article XVI
- Agreement Supplemental to the Agreement of the Same Date Between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Malawifor The Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income
- Close section1955 Malawi-UK Double Taxation Agreement as amended by the 1978 Protocol - in force
- Close sectionMalaysia
- Close section2010 Malaysia-UK Protocol - in force
- Close section1996 Malaysia - UK Double Taxation Agreement as amended by the 2010 Protocol - in force
- Article 1 Personal scope
- Article 2 Taxes covered
- Article 3 General definitions
- Article 4 Residence
- Article 5 Permanent Establishment
- Article 6 Income from immovable property
- Article 7 Business profits
- Article 8 Shipping and air transport
- Article 9 Associated enterprises
- Article 10 Dividends
- Article 11 Interest
- Article 12 Royalties
- Article 13 Technical Fees
- Article 14 Capital Gains
- Article 15 Independent personal services
- Article 16 Dependent personal services
- Article 17 Directors' fees
- Article 18 Artistes and sportsmen
- Article 19 Pensions and annuities
- Article 20 Government service
- Article 21 Teachers and researchers
- Article 22 Students and trainees
- Article 23 Other income
- Article 24 Elimination of Double Taxation
- Article 25 Limitation of relief
- Article 26 Non discrimination
- Article 27 Mutual agreement procedure
- Article 28 Exchange of information
- Article 29 Members of diplomatic or permanent missions and consular posts
- Article 30 Entry into force
- Article 31 Termination
- Exchange of notes
- Close sectionMalta
- Close sectionSynthesised text of the Multilateral Instrument and the 1994 Malta-UK Double Taxation Convention
- Article 1: Personal scope
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Resident
- Article 5: Permanent establishment
- Article 6: Income from immovable property
- Article 7: Business profits
- Article 8: Shipping and air transport
- Article 9: Associated enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Alienation of property
- Article 14: Independent personal services
- Article 15: Dependent personal services
- Article 16: Directors' fees
- Article 17: Artistes and sportsmen
- Article 18: Pensions
- Article 19: Government service
- Article 20: Students and trainees
- Article 21: Other income
- Article 22: Elimination of double taxation
- Article 23: Limitation of relief
- Article 24: Partnerships
- Article 25: Non-discrimination
- Article 26: Mutual agreement procedure
- Article 27: Exchange of information
- Article 28: Diplomatic and Consular Officials
- Article 29: Entry into force
- Article 30: Termination
- Part II: Exchange of Notes
- Close section1994 Malta-UK Double Taxation Convention - in force
- Close sectionSynthesised text of the Multilateral Instrument and the 1994 Malta-UK Double Taxation Convention
- Close sectionMarshall Islands
- Close sectionUK/Marshall Islands Tax Information Exchange Agreement: exchange of information - not in force
- Article 1 Object and Scope of the Agreement
- Article 2 Jurisdiction
- Article 3 Taxes Covered
- Article 4 Definitions
- Article 5 Exchange of Information Upon Request
- Article 6 Tax Examinations Abroad
- Article 7 Possibility of Declining a Request
- Article 8 Confidentiality
- Article 9 Costs
- Article 10 Implementation Legislation
- Article 11 Mutual Agreement Procedure
- Article 12 Entry into Force
- Article 13 Termination
- Close sectionUK/Marshall Islands Tax Information Exchange Agreement: exchange of information - not in force
- Close sectionMauritius
- Close section2018 Mauritius-UK Protocol to the 1981 Double Taxation Convention – in force
- Close section2011 Mauritius-UK Protocol - in force
- Close section2003 Mauritius-UK Protocol - in force
- Close section1981 Mauritius/UK Double Taxation Convention, as amended in 2011 - in force
- Article 1 Personal Scope
- Article 2 Taxes Covered
- Article 3 General Definitions
- Article 4 Residence
- Article 5 Permanent Establishment
- Article 6 Income From Immovable Property
- Article 7 Business Profits
- Article 8 Shipping and Air Transport
- Article 9 Associated Enterprises
- Article 10 Dividends
- Article 11 Interest
- Article 12 Royalties
- Article 13 Capital Gains
- Article 14 Independent Personal Services
- Article 15 Dependent Personal Services
- Article 16 Directors' Fees
- Article 17 Artistes and Athletes
- Article 18 Pensions
- Article 19 Government Functions
- Article 20 Students
- Article 21 Teachers
- Article 22 Income Not Expressly Mentioned
- Article 23 Limitation of Relief
- Article 24 Elimination of Double Taxation
- Article 25 Personal Allowances
- Article 26 Non-Discrimination
- Article 27 Mutual Agreement Procedure
- Article 28 Exchange of Information
- Article 29 Diplomats
- Article 30 Entry Into Force
- Article 31 Termination
- Close sectionMexico
- Close section2011 Mexico-UK Protocol to Double Taxation Convention – in force
- Close section1994 Mexico-UK Double Taxation Convention - in force
- Article 1: Personal scope
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Residence
- Article 5: Permanent establishment
- Article 6: Income from immovable property
- Article 7: Personal scope
- Article 8: Shipping and air transport
- Article 9: Associated enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital gains
- Article 14: Independent personal services
- Article 15: Dependent personal services
- Article 16: Directors’ fees
- Article 17: Artistes and sportsmen
- Article 18: Pensions
- Article 19: Government service
- Article 20: Students
- Article 21: Other income
- Article 22: Elimination of double taxation
- Article 23: Partnerships
- Article 24: Limitation of relief
- Article 25: Non-discrimination
- Article 26: Mutual agreement procedure
- Article 27: Exchange of information
- Article 28: Members of diplomatic or permanent missions and consular posts
- Article 29: Entry into force
- Article 30: Termination
- Exchange of Notes
- Close sectionMoldova
- Close section2007 Moldova-UK Double Taxation Convention - in force
- Article 1: Article 1
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Resident
- Article 5: Permanent establishment
- Article 6: Income from immovable property
- Article 7: Business profits
- Article 8: Shipping and air transport
- Article 9: Associated enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital gains
- Article 14: Income from employment
- Article 15: Directors’ fees
- Article 16: Artistes and sportspersons
- Article 17: Pensions
- Article 18: Government service
- Article 19: Students
- Article 20: Other income
- Article 21: Capital
- Article 22: Elimination of double taxation
- Article 23: Miscellaneous provisions
- Article 24: Non-discrimination
- Article 25: Mutual agreement procedure
- Article 26: Exchange of information
- Article 27: Members of diplomatic or permanent missions and consular posts
- Article 28: Entry into force
- Article 29: Termination
- Protocol
- Close section2007 Moldova-UK Double Taxation Convention - in force
- Close sectionMonaco
- Close sectionUK/Monaco Tax Information Exchange Agreement: exchange of information - in force
- Article 1 Object and Scope of the Agreement
- Article 2 Jurisdiction
- Article 3 Taxes covered
- Article 4 Definitions
- Article 5 Exchange of Information Upon Request
- Article 6 Tax Examinations Abroad
- Article 7 Possibility of Declining a Request
- Article 8 Confidentiality
- Article 9 Costs
- Article 10 Mutual Agreement Procedure
- Article 11 Entry into Force
- Article 12 Termination
- Close sectionUK/Monaco Tax Information Exchange Agreement: exchange of information - in force
- Close sectionMongolia
- Close section1996 Mongolia-UK Double Taxation Convention - in force
- Article 1 Personal scope
- Article 2 Taxes covered
- Article 3 General definitions
- Article 4 Residence
- Article 5 Permanent establishment
- Article 6 Income from immovable property
- Article 7 Business profits
- Article 8 International transport
- Article 9 Associated enterprises
- Article 10 Dividends
- Article 11 Interest
- Article 12 Royalties
- Article 13 Capital gains
- Article 14 Independent personal services
- Article 15 Dependent personal services
- Article 16 Directors' fees
- Article 17 Artistes and sportsmen
- Article 18 Pensions
- Article 19 Government service
- Article 20 Teachers and researchers
- Article 21 Students
- Article 22 Other income
- Article 23 Capital
- Article 24 Elimination of double taxation
- Article 25 Limitation of relief
- Article 26 Non-discrimination
- Article 27 Mutual agreement procedure
- Article 28 Exchange of information
- Article 29 Members of diplomatic or permanent missions and consular posts
- Article 30 Entry into force
- Article 31 Termination
- Close section1996 Mongolia-UK Double Taxation Convention - in force
- Close sectionMontserrat
- Close sectionMorocco
- Close section1981 Morocco-UK Double Taxation Convention - in force
- Article 1 Personal scope
- Article 2 Taxes covered
- Article 3 General definitions
- Article 4 Fiscal residence
- Article 5 Permanent establishment
- Article 6 Income from immovable property
- Article 7 Business profits
- Article 8 Shipping and air transport
- Article 9 Associated enterprises
- Article 10 Dividends
- Article 11 Interest
- Article 12 Royalties
- Article 13 Capital gains
- Article 14 Independent personal services
- Article 15 Dependent personal services
- Article 16 Directors' fees
- Article 17 Artistes and athletes
- Article 18 Pensions and annuities
- Article 19 Governmental remuneration and pensions
- Article 20 Students, apprentices and trainees
- Article 21 Income not expressly mentioned
- Article 22 Elimination of double taxation
- Article 23 Non-discrimination
- Article 24 Mutual agreement procedure
- Article 25 Exchange of information
- Article 26 Diplomatic and consular officials
- Article 27 Entry into force
- Article 28 Termination
- Close section1981 Morocco-UK Double Taxation Convention - in force
- Close sectionMyanmar (Burma)
- Close sectionNamibia
- Close section1962 Namibia-UK Double Taxation Convention as amended by the 1967 protocol - in force
- Article I
- Article II
- Article III
- Article IV
- Article V
- Article VI
- Article VII
- Article VIII
- Article IX
- Article X
- Article XI
- Article XII
- Article XIII
- Article XIV
- Article XV
- Article XVI
- Article XVII
- Article XVIII
- Article XIX
- Article XX
- Article XXI
- Article XXII
- Article XXIII
- Article XXIV
- Article XXV
- Article XXVI
- Close section1962 Namibia-UK Double Taxation Convention as amended by the 1967 protocol - in force
- Close sectionNetherlands
- Close sectionSynthesised text of the Multilateral Instrument and the 2008 Netherlands-UK Double Taxation Convention – in force
- Article 1: Persons Covered
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Residence
- Article 5: Permanent Establishment
- Article 6: Income From Immovable Property
- Article 7: Business Profits
- Article 8: Shipping and Air Transport
- Article 9: Associated Enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital Gains
- Article 14: Income From Employment
- Article 15: Directors’ Fees
- Article 16: Entertainers and Sportspersons
- Article 17: Pensions
- Article 18: Government Service
- Article 19: Students
- Article 20: Other Income
- Article 21: Elimination of Double Taxation
- Article 22: Miscellaneous Provisions
- Article 23: Offshore Activities
- Article 24: Non-Discrimination
- Article 25: Mutual Agreement Procedure
- Article 26: Exchange of Information
- Article 27: Assistance in the Collection of Taxes
- Article 28: Members of Diplomatic or Permanent Missions and Consular Posts
- Article 29: Territorial Extension
- Article 30: Entry Into Force
- Article 31: Termination
- Protocol
- Close section2008 Netherlands Double Taxation Convention as Amended by the 2013 Protocol - in Force
- Article 1: Persons Covered
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Residence
- Article 5: Permanent Establishment
- Article 6: Income from Immovable Property
- Article 7: Business Profits
- Article 8: Shipping and Air Transport
- Article 9: Associated Enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital Gains
- Article 14: Income from Employment
- Article 15: Directors’ Fees
- Article 16: Entertainers and Sportspersons
- Article 17: Pensions
- Article 18: Government Service
- Article 19: Students
- Article 20: Other Income
- Article 21: Elimination of Double Taxation
- Article 22: Miscellaneous Provisions
- Article 23: Offshore Activities
- Article 24: Non-Discrimination
- Article 25: Mutual Agreement Procedure
- Article 26: Exchange of Information
- Article 27: Assistance in the Collection of Taxes
- Article 28: Members of Diplomatic or Permanent Missions and Consular Posts
- Article 29: Territorial Extension
- Article 30: Entry into Force
- Article 31: Termination
- Protocol
- Close section2013 UK-Netherlands Double Taxation Convention - bank taxes - in force
- Article 1 Entities covered
- Article 2 Taxes Covered
- Article 3 General Definitions
- Article 4 Residence
- Article 5 Elimination of Double Taxation
- Article 6 Mutual Agreement Procedure
- Article 7 Exchange of Information
- Article 8 Entry into Force
- Article 9 Termination
- Protocol to the Convention Between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Bank Taxes
- Close section2013 Netherlands-UK Double Taxation Convention Protocol - in force
- Close section2008 Netherlands-UK Double Taxation Convention and Protocol - in force
- Article 1 Persons Covered
- Article 2 Taxes Covered
- Article 3 General Definitions
- Article 4 Residence
- Article 5 Permanent Establishment
- Article 6 Income from Immovable Property
- Article 7 Business Profits
- Article 8 Shipping and Air Transport
- Article 9 Associated Enterprises
- Article 10 Dividends
- Article 11 Interest
- Article 12 Royalties
- Article 13 Capital Gains
- Article 14 Income from Employment
- Article 1 5Directors’ Fees
- Article 16 Entertainers and Sportspersons
- Article 17 Pensions
- Article 18 Government Service
- Article 19 Students
- Article 20 Other Income
- Article 21 Elimination of Double Taxation
- Article 22 Miscellaneous Provisions
- Article 23 Offshore Activities
- Article 24 Non-Discrimination
- Article 25 Mutual Agreement Procedure
- Article 26 Exchange of Information
- Article 27 Assistance in the Collection of Taxes
- Article 28 Members of Diplomatic or Permanent Missions and Consular Posts
- Article 29 Territorial Extension
- Article 30 Entry into Force
- Article 31 Termination
- Protocol
- UK-Netherlands Double Taxation Convention - Competent Authority Agreement signed September 2014 - in force
- 2008 Netherlands-UK Double Taxation Convention and Protocol: Competent Authority Agreement on Closed FGRs - in force
- Close sectionSynthesised text of the Multilateral Instrument and the 2008 Netherlands-UK Double Taxation Convention – in force
- Close sectionNetherlands Antilles
- Close sectionUK/Netherlands Antilles (Curaçao, Sint Maarten and Bes Islands) Tax Information Exchange Agreement: exchange of information - in force
- Article 1: Object and Scope of the Agreement
- Article 2: Jurisdiction
- Article 3: Taxes Covered
- Article 4: Definitions
- Article 5: Exchange of Information Upon Request
- Article 6: Tax Examinations Abroad
- Article 7: Possibility of Declining a Request
- Article 8: Confidentiality
- Article 9: Costs
- Article 10: Implementation Legislation
- Article 11: Mutual Agreement Procedure
- Article 12: Entry into Force
- Article 13: Termination
- Close sectionUK/Netherlands Antilles (Curaçao, Sint Maarten and Bes Islands) Tax Information Exchange Agreement: exchange of information - in force
- Close sectionNew Zealand
- Close sectionSynthesised text of the Multilateral Instrument and the 1983 New Zealand-UK Double Taxation Convention - in force
- Article 1: Personal Scope
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Residence
- Article 5: Permanent Establishment
- Article 6: Exploration and Exploitation Activities
- Article 7: Income From Immovable Property
- Article 8: Business Profits
- Article 9: Shipping and Air Transport
- Article 10: Associated Enterprises
- Article 11: Dividends
- Article 12: Interest
- Article 13: Royalties
- Article 14: Alienation of Property
- Article 15: Independent Personal Services
- Article 16: Dependent Personal Services
- Article 17: Directors' Fees
- Article 18: Artistes and Athletes
- Article 19: Pensions and Annuities
- Article 20: Government Service
- Article 21: Students
- Article 21A: Other Income
- Article 22: Elimination of Double Taxation
- Article 23: Non-Discrimination
- Article 24: Mutual Agreement Procedure
- Article 25: Exchange of Information
- Article 25A: Assistance in the Collection of Taxes
- Article 26: Diplomatic Agents and Consular Officials
- Article 27: Entry Into Force
- Article 28: Termination
- Close section1983 New Zealand - UK Double Taxation Convention as amended by the 2007 protocol - in force
- Article 1: Personal Scope
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Residence
- Article 5: Permanent Establishment
- Article 6: Exploration and Exploitation Activities
- Article 7: Income From Immovable Property
- Article 8: Business Profits
- Article 9: Shipping and Air Transport
- Article 10: Associated Enterprises
- Article 11: Dividends
- Article 12: Interest
- Article 13: Royalties
- Article 14: Alienation of Property
- Article 15: Independent Personal Services
- Article 16: Dependent Personal Services
- Article 17: Directors' Fees
- Article 18: Artistes and Athletes
- Article 19: Pensions and Annuities
- Article 20: Government Service
- Article 21: Students
- 21A: Other Income
- Article 22: Elimination of Double Taxation
- Article 23: Non-Discrimination
- Article 24: Mutual Agreement Procedure
- Article 25: Exchange of information
- 25A: Assistance in the collection of taxes
- Article 26: Diplomatic Agents and Consular Officials
- Article 27: Entry Into Force
- Article 28: Termination
- Close section2007 New Zealand-UK protocol - in force
- Close sectionSynthesised text of the Multilateral Instrument and the 1983 New Zealand-UK Double Taxation Convention - in force
- Close sectionNigeria
- Close section1987 Nigeria-UK Double Taxation Agreement - in force
- Article 1 Personal scope
- Article 2 Taxes covered
- Article 3 General definitions
- Article 4 Fiscal residence
- Article 5 Permanent establishment
- Article 6 Income from immovable property
- Article 7 Business profits
- Article 8 Shipping and air transport
- Article 9 Associated enterprises
- Article 10 Dividends
- Article 11 Interest
- Article 12 Royalties
- Article 13 Capital gains
- Article 14 Independent personal services
- Article 15 Dependent personal services
- Article 16 Directors' fees
- Article 17 Artistes and athletes
- Article 18 Pensions and annuities
- Article 19 Government service
- Article 20 Students and trainees
- Article 21 Teachers
- Article 22 Elimination of double taxation
- Article 23 Non-discrimination
- Article 24 Mutual agreement procedure
- Article 25 Exchange of information
- Article 26 Diplomatic agents and consular officials
- Article 27 Entry into force
- Article 28 Termination
- Close section1987 Nigeria-UK Double Taxation Agreement - in force
- Close sectionNorway
- Close section2013 Norway-UK Double Taxation Convention - in force
- Article 1: Persons Covered
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Resident
- Article 5: Permanent Establishment
- Article 6: Income from Immovable Property
- Article 7: Business Profits
- Article 8: Shipping, Air Transport and Containers
- Article 9: Associated Enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital Gains
- Article 14: Income from employment
- Article 15: Directors' Fees
- Article 16: Artistes and Sportsmen
- Article 17: Pensions, Social Security Payments and Alimony
- Article 18: Government Service
- Article 19: Students
- Article 20: Other Income
- Article 21: Miscellaneous rules applicable to certain offshore activities
- Article 22: Transmedian line oil and gas fields
- Article 23: Statfjord Field Reservoirs
- Article 24: Murchison Field Reservoir
- Article 25: Elimination of Double Taxation
- Article 26: Non-Discrimination
- Article 27: Mutual Agreement Procedure
- Article 28: Exchange of Information
- Article 29: Assistance in the Collection of Taxes
- Article 30: Members of Diplomatic Missions and Consular Posts
- Article 31: Limitation of relief
- Article 32: Entry into Force
- Article 33: Termination
- Close section2013 Norway-UK Double Taxation Convention - in force
- Close sectionOman
- Close section1998 Oman-UK Double Taxation Agreement as amended by the 2009 protocol
- Article 1: Persons covered
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Residence
- Article 5: Permanent establishment
- Article 6: Income from immovable property
- Article 7: Business profits
- Article 8: Shipping and air transport
- Article 9: Associated enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital gains
- Article 14: Independent personal services
- Article 15: Dependent personal services
- Article 16: Directors' fees
- Article 17: Artistes and sportsmen
- Article 18: Pensions
- Article 19: Government service
- Article 20: Students
- Article 21: Other income
- Article 22: Elimination of double taxation
- Article 23: Limitation of relief
- Article 24: Partnerships
- Article 25: Non-discrimination
- Article 26: Mutual agreement procedure
- Article 27: Exchange of information
- 27A: Assistance in the Collection of Taxes
- Article 28: Members of diplomatic or permanent missions and consular posts
- Article 29: Entry into force
- Article 30: Termination
- Exchange of Notes
- Close section1998 Oman-UK Double Taxation Agreement as amended by the 2009 protocol
- Close sectionPakistan
- Close section1986 Pakistan-UK Double Taxation Convention - in force
- Article 1: Personal scope
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Fiscal domicile
- Article 5: Permanent establishment
- Article 6: Income from immovable property
- Article 7: Business profits
- Article 8: Shipping and air transport
- Article 9: Associated enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Technical fees
- Article 14: Capital gains
- Article 15: Independent personal services
- Article 16: Dependent personal services
- Article 17: Directors' fees
- Article 18: Artistes and athletes
- Article 19: Pensions
- Article 20: Government service
- Article 21: Students and trainees
- Article 22: Teachers
- Article 23: Elimination of double taxation
- Article 24: Non-discrimination
- Article 25: Mutual agreement procedure
- Article 26: Exchange of information
- Article 27: Members of diplomatic or permanent missions and consular posts
- Article 28: Entry into force
- Article 29: Termination
- Close section1986 Pakistan-UK Double Taxation Convention - in force
- Close sectionPanama
- Close section2013 Panama-UK Double Taxation Convention - in force
- 1: Scope of the Convention
- 2: Definitions
- 3: Taxation of Income
- 4: Methods for Elimination of Double Taxation
- 5: Special Provisions
- 6: Final Provisions
- Protocol to the Convention between the Republic of Panama and the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains
- Close section2013 Panama-UK Double Taxation Convention - in force
- Close sectionPapua New Guinea
- Close section1991 Papua New Guinea-UK Double Taxation Convention - in force
- Article 1: Personal scope
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Fiscal domicile
- Article 5: Permanent establishment
- Article 6: Income from real property
- Article 7: Business profits
- Article 8: Shipping
- Article 9: Air transport
- Article 10: Associated enterprises
- Article 11: Dividends
- Article 12: Interest
- Article 13: Royalties
- Article 14: Technical fees
- Article 15: Independent personal services
- Article 16: Dependent personal services
- Article 17: Directors' fees
- Article 18: Artistes and athletes
- Article 19: Pensions and annuities
- Article 20: Government service
- Article 21: Students
- Article 22: Income not expressly mentioned
- Article 23: Elimination of double taxation
- Article 24: Limitation of relief
- Article 25: Non-discrimination
- Article 26: Mutual agreement procedure
- Article 27: Exchange of information
- Article 28: Diplomatic agents and consular officials
- Article 29: Entry in force
- Article 30: Termination
- Close section1991 Papua New Guinea-UK Double Taxation Convention - in force
- Close sectionPhilippines
- Close section1976 Philippines-UK Double Taxation Convention - in force
- Article 1: Personal Scope
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Fiscal Domicile
- Article 5: Permanent Establishment
- Article 6: Income from Immovable Property
- Article 7: Business Profits
- Article 8: Associated Enterprises
- Article 9: Dividends
- Article 10: Interest
- Article 11: Royalties
- Article 12: Gains From the Alienation of Property
- Article 13: Independent Personal Services
- Article 14: Dependent Personal Services
- Article 15: Directors' Fees
- Article 16: Artistes and Athletes
- Article 17: Pensions
- Article 18: Governmental Functions
- Article 19: Students and Trainees
- Article 20: Teachers
- Article 21: Elimination of Double Taxation
- Article 22: Non-discrimination
- Article 23: Mutual Agreement Procedure
- Article 24: Exchange of Information
- Article 25: Diplomatic and Consular Officials
- Article 26: Territorial Extensions
- Article 27: Entry Into Force
- Article 28: Termination
- Close section1976 Philippines-UK Double Taxation Convention - in force
- Close sectionPoland
- Close sectionSynthesised text of the Multilateral Instrument and the 2006 Poland-UK Double Taxation Convention - in force
- Article 1 Persons covered
- Article 2 Taxes covered
- Article 3 General definitions
- Article 4 Residence
- Article 5 Permanent establishment
- Article 6 Income from immovable property
- Article 7 Business profits
- Article 8 Shipping and air transport
- Article 9 Associated enterprises
- Article 10 Dividends
- Article 11 Interest
- Article 12 Royalties
- Article 13 Capital gains
- Article 14 Income from employment
- Article 15 Directors' fees
- Article 16 Artistes and sportsmen
- Article 17 Pensions
- Article 18 Government service
- Article 19 Professors, Teachers and Researchers
- Article 20 Students
- Article 21 Other income
- Article 22 Elimination of double taxation
- Article 23 Limitation of relief
- Article 24 Non-discrimination
- Article 25 Mutual agreement procedure
- Article 26 Exchange of information
- Article 27 Members of diplomatic or permanent missions and consular posts
- Article 28 Entry into force
- Article 29 Termination
- Close section2006 Poland-UK Double Taxation Convention - in force
- Article 1 Persons covered
- Article 2 Taxes covered
- Article 3 General definitions
- Article 4 Residence
- Article 5 Permanent establishment
- Article 6 Income from immovable property
- Article 7 Business profits
- Article 8 Shipping and air transport
- Article 9 Associated enterprises
- Article 10 Dividends
- Article 11 Interest
- Article 12 Royalties
- Article 13 Capital gains
- Article 14 Income from employment
- Article 15 Directors' fees
- Article 16 Artistes and sportsmen
- Article 17 Pensions
- Article 18 Government service
- Article 19 Professors, Teachers and Researchers
- Article 20 Students
- Article 21 Other income
- Article 22 Elimination of double taxation
- Article 23 Limitation of relief
- Article 24 Non-discrimination
- Article 25 Mutual agreement procedure
- Article 26 Exchange of information
- Article 27 Members of diplomatic or permanent missions and consular posts
- Article 28 Entry into force
- Article 29 Termination
- Close sectionSynthesised text of the Multilateral Instrument and the 2006 Poland-UK Double Taxation Convention - in force
- Close sectionPortugal
- Close section1968 Portugal-UK Double Taxation Convention - in force
- Article 1: Persons Covered
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Residence
- Article 5: Permanent Establishment
- Article 6: Income From Immovable Property
- Article 7: Business Profits
- Article 8: Shipping and Air Transport
- Article 9: Associated Enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital Gains
- Article 14: Independent Personal Services
- Article 15: Employments
- Article 16: Artistes and Athletes
- Article 17: Pensions
- Article 18: Governmental Functions
- Article 19: Students
- Article 20: Income Not Expressly Mentioned
- Article 21: Personal Allowances
- Article 22: Elimination of Double Taxation
- Article 23: Non-Discrimination
- Article 24: Mutual Agreement
- Article 25: Exchange of Information
- Article 26: Diplomatic and Consular Officials
- Article 27: Territorial Extension
- Article 28: Entry Into Force
- Article 29: Termination
- Close section1968 Portugal-UK Double Taxation Convention - in force
- Close sectionQatar
- Close section2009 Qatar-UK Double Taxation Agreement (as amended by 2010 protocol) - in force
- Article 1: Persons covered
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Residence
- Article 5: Permanent establishment
- Article 6: Income from immovable property
- Article 7: Business profits
- Article 8: Shipping and air transport
- Article 9: Associated enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital gains
- Article 14: Income from employment
- Article 15: Directors’ fees
- Article 16: Artistes and sportspersons
- Article 17: Pensions
- Article 18: Government service
- Article 19: Students
- Article 20: Other income
- Article 21: Elimination of double taxation
- Article 22: Non-discrimination
- Article 23: Mutual agreement procedure
- Article 24: Exchange of information
- Article 25: Members of diplomatic or permanent missions and consular posts
- Article 26: Entry into force
- Article 27: Termination
- Close section2009 Qatar-UK Double Taxation Agreement (as amended by 2010 protocol) - in force
- Close sectionRomania
- Close section1975 Romania-UK Double Taxation Convention - in force
- Article 1: Personal Scope
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Fiscal Domicile
- Article 5: Permanent Establishment
- Article 6: Income From Immovable Property
- Article 7: Business Profits
- Article 8: International Transport
- Article 9: Associated Enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Commission
- Article 14: Capital Gains
- Article 15: Independent Personal Services
- Article 16: Dependent Personal Services
- Article 17: Directors’ Fees
- Article 18: Artistes and Athletes
- Article 19: Pensions
- Article 20: Government Functions
- Article 21: Students and Trainees
- Article 22: Professors, Teachers and Research Workers
- Article 23: Income Not Expressly Mentioned
- Article 24: Elimination of Double Taxation
- Article 25: Non-Discrimination
- Article 26: Mutual Agreement Procedure
- Article 27: Exchange of Information
- Article 28: Diplomatic and Consular Officials
- Article 29: Entry Into Force
- Article 30: Termination
- Close section1975 Romania-UK Double Taxation Convention - in force
- Close sectionRussia
- Close section1994 Russia-UK Double Taxation Convention - in force
- Article 1: Personal scope
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Residence
- Article 5: Permanent establishment
- Article 6: Income from immovable property
- Article 7: Business profits
- Article 8: Shipping and air transport
- Article 9: Adjustments to income
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital gains
- Article 14: Independent personal services
- Article 15: Income from employment
- Article 16: Directors’ fees
- Article 17: Artistes and sportsmen
- Article 18: Pensions
- Article 19: Government service
- Article 20: Students and business apprentices
- Article 21: Other income
- Article 22: Elimination of double taxation
- Article 23: Limitation of relief
- Article 24: Non-discrimination
- Article 25: Mutual agreement procedure
- Article 26: Exchange of information
- Article 27: Members and employees of diplomatic or consular establishments and permanent missions
- Article 28: Entry into force
- Article 29: Termination
- Exchange of Notes
- Close section1994 Russia-UK Double Taxation Convention - in force
- Close sectionSaint Kitts and Nevis
- Close section1947 St Kitts and Nevis-UK Double Taxation Arrangement - in force
- Close sectionAgreement Between the United Kingdom of Great Britain and Northern Ireland and Saint Christopher (Saint Kitts) and Nevis for the Exchange of Information Relating to Tax Matters
- Article 1: Object and Scope of the Agreement
- Article 2: Jurisdiction
- Article 3: Taxes Covered
- Article 4: Definitions
- Article 5: Tax Examinations Abroad
- Article 6: Tax Examinations Abroad
- Article 7: Possibility of Declining a Request
- Article 8: Confidentiality
- Article 9: Costs
- Article 10: Implementation Legislation
- Article 11: Other International Agreements or Arrangements
- Article 12: Mutual Agreement Procedure
- Article 13: Entry into Force
- Article 14: Termination
- Exchange of Notes Relating to the Agreement Between the United Kingdom of Great Britain and Northern Ireland and Saint Christopher (Saint Kitts) and Nevis for the Exchange of Information Relating to Tax Matters
- Close sectionSaint Lucia
- Close sectionUK-Saint Lucia Tax Information Exchange Agreement: exchange of information - in force
- Article 1 Object and Scope of the Agreement
- Article 2 Jurisdiction
- Article 3 Taxes Covered
- Article 4 Definitions
- Article 5 Exchange of Information Upon Request
- Article 6 Tax Examinations Abroad
- Article 7 Possibility of Declining a Request
- Article 8 Confidentiality
- Article 9 Costs
- Article 10 Implementation Legislation
- Article 11 Other international agreements or arrangements
- Article 12 Mutual Agreement Procedure
- Article 13 Entry into Force
- Article 14 Termination
- Close sectionUK-Saint Lucia Tax Information Exchange Agreement: exchange of information - in force
- Close sectionSaint Vincent and the Grenadines
- Close sectionAgreement between the UK and Saint Vincent and the Grenadines for the exchange of information relating to tax matters
- Article 1 Object and Scope of the Agreement
- Article 2 Jurisdiction
- Article 3 Taxes Covered
- Article 4 Definitions
- Article 5 Exchange of Information Upon Request
- Article 6 Tax Examinations Abroad
- Article 7 Possibility of Declining a Request
- Article 8 Confidentiality
- Article 9 Costs
- Article 10 Implementation Legislation
- Article 11 Other International Agreements or Arrangements
- Article 12 Mutual Agreement Procedure
- Article 13 Entry into Force
- Article 14 Termination
- Close sectionAgreement between the UK and Saint Vincent and the Grenadines for the exchange of information relating to tax matters
- Close sectionSan Marino
- Close sectionAgreement between the UK and San Marino for the exchange of information relating to taxes
- Article 1: Object and Scope of the Agreement
- Article 2: Jurisdiction
- Article 3: Taxes Covered
- Article 4: Definitions
- Article 5: Exchange of Information Upon Request
- Article 6: Tax Examinations Abroad
- Article 7: Possibility of Declining a Request
- Article 8: Confidentiality
- Article 9: Costs
- Article 10: Implementation Legislation
- Article 11: Mutual agreement procedure
- Article 12: Entry into Force
- Article 13: Termination
- Close sectionAgreement between the UK and San Marino for the exchange of information relating to taxes
- Close sectionSaudi Arabia
- Close sectionSynthesised text of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) and the Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and Government of the Kingdom of Saudi Arabia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital
- ARTICLE 1 Persons Covered
- ARTICLE 2 Taxes Covered
- ARTICLE 3 General Definitions
- ARTICLE 4 Resident
- ARTICLE 5 Permanent Establishment
- ARTICLE 6 Income from Immovable Property
- ARTICLE 7 Business Profits
- ARTICLE 8 Shipping and Air Transport
- ARTICLE 9 Associated Enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Income from Debt-Claims
- ARTICLE 12 Royalties
- ARTICLE 13 Capital Gains
- ARTICLE 14 Independent Personal Services
- ARTICLE 15 Dependent Personal Services
- ARTICLE 16 Directors' Fees
- ARTICLE 17 Artistes and Sportspersons
- ARTICLE 18 Pensions
- ARTICLE 19 Government Service
- ARTICLE 20 Students
- Article 21 Teachers and Researchers
- ARTICLE 22 Other Income
- Article 23 Capital
- ARTICLE 24 Elimination of Double Taxation
- ARTICLE 25 Mutual Agreement Procedure
- Article 26 Exchange of Information
- Article 27 Diplomatic and Consular Officers
- Article 28 Miscellaneous Provisions
- ARTICLE 29 Entry into Force
- ARTICLE 30 Termination
- PROTOCOL
- Close section2007 Saudi Arabia-UK Double Taxation Convention and Protocol - in force
- Article 1: Persons Covered
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Resident
- Article 5: Permanent Establishment
- Article 6: Income from Immovable Property
- Article 7: Business Profits
- Article 8: Shipping and Air Transport
- Article 9: Associated Enterprises
- Article 10: Dividends
- Article 11: Income from Debt-Claims
- Article 12: Royalties
- Article 13: Capital Gains
- Article 14: Independent Personal Services
- Article 15: Dependent Personal Services
- Article 16: Directors’ Fees
- Article 17: Artistes and Sportspersons
- Article 18: Pensions
- Article 19: Government Service
- Article 20: Students
- Article 21: Teachers and Researchers
- Article 22: Other Income
- Article 23: Capital
- Article 24: Elimination of Double Taxation
- Article 25: Mutual Agreement Procedure
- Article 26: Exchange of Information
- Article 27: Diplomatic and Consular Officers
- Article 28: Miscellaneous Provisions
- Article 29: Entry into Force
- Article 30: Termination
- Protocol
- Close section1993 Saudi Arabia-UK Air Transport Agreement - in force
- Close sectionSynthesised text of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) and the Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and Government of the Kingdom of Saudi Arabia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital
- Close sectionSenegal
- Close section2015 Senegal and UK tax treaty: double taxation convention - in force
- Article 1: Persons Covered
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Resident
- Article 5: Permanent Establishment
- Article 6: Income from Immovable Property
- Article 7: Business Profits
- Article 8: Shipping and Air Transport
- Article 9: Associated Enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital Gains
- Article 14: Income from Employment
- Article 15: Directors’ Fees
- Article 16: Artistes and Sportsmen
- Article 17: Pensions
- Article 18: Government Service
- Article 19: Students
- Article 20: Other Income
- Article 21: Elimination of Double Taxation
- Article 22: Miscellaneous Provision
- Article 23: Non-discrimination
- Article 24: Mutual Agreement Procedure
- Article 25: Exchange of Information
- Article 26: Assistance in the Collection of Taxes
- Article 27: Members of Diplomatic Missions and Consular Posts
- Article 28: Entry into Force
- Article 29: Termination
- Close section2015 Senegal and UK tax treaty: double taxation convention - in force
- Close sectionSerbia
- Close sectionSynthesised text of the Multilateral Instrument and the 1981 Serbia-UK Double Tax Convention - in force
- Article 1: Personal Scope
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Fiscal Domicile
- Article 5: Permanent Establishment
- Article 6: Income From Immovable Property
- Article 7: Business Profits
- Article 8: Shipping and Air Transport
- Article 9: Associated Enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital Gains
- Article 14: Independent Personal Services
- Article 15: Dependent Personal Services
- Article 16: Fees Derived From Work on Joint Business Boards (Directors' Fees)
- Article 17: Public Entertainers
- Article 18: Pensions
- Article 19: Students
- Article 20: Teachers, etc.
- Article 21: Income Not Expressly Mentioned
- Article 22: Elimination of Double Taxation
- Article 23: Non-discrimination
- Article 24: Mutual Agreement Procedure
- Article 25: Exchange of Information
- Article 26: Diplomatic and Consular Officials
- Article 27: Entry Into Force
- Article 28: Termination
- Close section1981 Yugoslavia/UK Double Taxation Convention - in force
- Article 1 Personal Scope
- Article 2 Taxes Covered
- Article 3 General Definitions
- Article 4 Fiscal Domicile
- Article 5 Permanent Establishment
- Article 6 Income From Immovable Property
- Article 7 Business Profits
- Article 8 Shipping and Air Transport
- Article 9 Associated Enterprises
- Article 10 Dividends
- Article 11 Interest
- Article 12 Royalties
- Article 13 Capital Gains
- Article 14 Independent Personal Services
- Article 15 Dependent Personal Services
- Article 16 Fees Derived From Work on Joint Business Boards (Directors' Fees)
- Article 17 Public Entertainers
- Article 18 Pensions
- Article 19 Students
- Article 20 Teachers, etc.
- Article 21 Income Not Expressly Mentioned
- Article 22 Elimination of Double Taxation
- Article 23 Non-discrimination
- Article 24 Mutual Agreement Procedure
- Article 25 Exchange of Information
- Article 26 Diplomatic and Consular Officials
- Article 27 Entry Into Force
- Article 28 Termination
- Close sectionSynthesised text of the Multilateral Instrument and the 1981 Serbia-UK Double Tax Convention - in force
- Close sectionSierra Leone
- Close sectionSingapore
- Close sectionSynthesised text of the Multilateral Instrument and the 1997 Singapore-UK Double Taxation Agreement – in force
- Article 1: Personal scope
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Residence
- Article 5: Permanent establishment
- Article 6: Income from immovable property
- Article 7: Business profits
- Article 8: Shipping and air transport
- Article 9: Associated enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital gains
- Article 14: Independent personal services
- Article 15: Dependent personal services
- Article 16: Directors' fees
- Article 17: Artistes and sportsmen
- Article 18: Pensions
- Article 19: Government service
- Article 20: Students and trainees
- Article 21: Teachers
- Article 22: Other income
- Article 23: Elimination of double taxation
- Article 24: Limitation of relief
- Article 25: Non-discrimination
- Article 26: Mutual agreement procedure
- Article 27: Exchange of information
- Article 28: Members of diplomatic or permanent missions and consular posts
- Article 29: Entry into force
- Article 30: Termination
- Close section1997 Singapore - UK Double Taxation Agreement as amended by the 2012 protocol - in force
- Article 1: Personal scope
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Residence
- Article 5: Permanent establishment
- Article 6: Income from immovable property
- Article 7: Business profits
- Article 8: Shipping and air transport
- Article 9: Associated enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital gains
- Article 14: Independent personal services
- Article 15: Dependent personal services
- Article 16: Directors' fees
- Article 17: Artistes and sportsmen
- Article 18: Pensions
- Article 19: Government service
- Article 20: Students and trainees
- Article 21: Teachers
- Article 22: Other income
- Article 23: Elimination of double taxation
- Article 24: Limitation of relief
- Article 25: Non-discrimination
- Article 26: Mutual agreement procedure
- Article 27: Exchange of information
- Article 28: Members of diplomatic or permanent missions and consular posts
- Article 29: Entry into force
- Article 30: Termination
- Close section2012 Singapore-UK second protocol - in force
- Close section2010 Singapore-UK protocol - in force
- Close section1997 Singapore-UK Double Taxation Agreement - in force
- Article 1 Personal scope
- Article 2 Taxes covered
- Article 3 General definitions
- Article 4 Residence
- Article 5 Permanent establishment
- Article 6 Income from immovable property
- Article 7 Business profits
- Article 8 Shipping and air transport
- Article 9 Associated enterprises
- Article 10 Dividends
- Article 11 Interest
- Article 12 Royalties
- Article 13 Capital gains
- Article 14 Independent personal services
- Article 15 Dependent personal services
- Article 16 Directors' fees
- Article 17 Artistes and sportsmen
- Article 18 Pensions
- Article 19 Government service
- Article 20 Students and trainees
- Article 21 Teachers
- Article 22 Other income
- Article 23 Elimination of double taxation
- Article 24 Limitation of relief
- Article 25 Non-discrimination
- Article 26 Mutual agreement procedure
- Article 27 Exchange of information
- Article 28 Members of diplomatic or permanent missions and consular posts
- Article 29 Entry into force
- Article 30 Termination
- Exchange of Notes
- Close sectionSynthesised text of the Multilateral Instrument and the 1997 Singapore-UK Double Taxation Agreement – in force
- Close sectionSlovak Republic
- Close sectionSynthesised text of the Multilateral Instrument and the 1990 Czechoslovakia-UK Double Taxation Convention as it applies to the Slovak Republic - in force
- Article 1: Personal scope
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Residence
- Article 5: Permanent establishment
- Article 6: Income from immovable property
- Article 7: Business profits
- Article 8: Shipping and air transport
- Article 9: Associated enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital gains
- Article 14: Independent personal services
- Article 15: Dependent personal services
- Article 16: Directors' fees
- Article 17: Artistes and athletes
- Article 18: Pensions
- Article 19: Government service
- Article 20: Students
- Article 21: Other income
- Article 22: Avoidance of double taxation
- Article 23: Non-discrimination
- Article 24: Mutual agreement procedure
- Article 25: Exchange of information
- Article 26: Members of diplomatic or permanent missions and consular posts
- Article 27: Entry into force
- Article 28: Termination
- Close section1990 Czechoslovakia - UK Double Taxation Convention - in force
- Article 1 Personal scope
- Article 2 Taxes covered
- Article 3 General definitions
- Article 4 Residence
- Article 5 Permanent establishment
- Article 6 Income from immovable property
- Article 7 Business profits
- Article 8 Shipping and air transport
- Article 9 Associated enterprises
- Article 10 Dividends
- Article 11 Interest
- Article 12 Royalties
- Article 13 Capital gains
- Article 14 Independent personal services
- Article 15 Dependent personal services
- Article 16 Directors' fees
- Article 17 Artistes and athletes
- Article 18 Pensions
- Article 19 Government service
- Article 20 Students
- Article 21 Other income
- Article 22 Avoidance of double taxation
- Article 23 Non-discrimination
- Article 24 Mutual agreement procedure
- Article 25 Exchange of information
- Article 26 Members of diplomatic or permanent missions and consular posts
- Article 27 Entry into force
- Article 28 Termination
- Close sectionSynthesised text of the Multilateral Instrument and the 1990 Czechoslovakia-UK Double Taxation Convention as it applies to the Slovak Republic - in force
- Close sectionSlovenia
- Close sectionSynthesised Text of the Mli and the Convention Between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Slovenia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital
- Article 1: Persons covered
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Residence
- Article 5: Permanent establishment
- Article 6: Income from immovable property
- Article 7: Business profits
- Article 8: Shipping and air transport
- Article 9: Associated enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital gains
- Article 14: Income from employment
- Article 15: Directors’ fees
- Article 16: Artistes and sportsmen
- Article 17: Pensions
- Article 18: Government service
- Article 19: Professors, teachers and researchers
- Article 20: Students
- Article 21: Other income
- Article 22: Capital
- Article 23: Elimination of double taxation
- Article 24: Partnerships
- Article 25: Limitation of relief
- Article 26: Non-discrimination
- Article 27: Mutual agreement procedure
- Article 28: Exchange of information
- Article 29: Members of diplomatic or permanent missions and consular posts
- Article 30: Entry into force
- Article 31: Termination
- Protocol To The Convention Between The Government Of The United Kingdom Of Great Britain And Northern Ireland And The Government Of The Republic Of Slovenia For The Avoidance Of Double Taxation And The Prevention Of Fiscal Evasion With Respect To Taxes On Income And On Capital
- Close section2007 Slovenia-UK Double Taxation Convention - in force
- Article 1: Persons covered
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Residence
- Article 5: Permanent establishment
- Article 6: Income from immovable property
- Article 7: Business profits
- Article 8: Shipping and air transport
- Article 9: Associated enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital gains
- Article 14: Income from employment
- Article 15: Directors’ fees
- Article 16: Artistes and sportsmen
- Article 17: Pensions
- Article 18: Government service
- Article 19: Professors, teachers and researchers
- Article 20: Students
- Article 21: Other income
- Article 22: Capital
- Article 23: Elimination of double taxation
- Article 24: Partnerships
- Article 25: Limitation of relief
- Article 26: Non-discrimination
- Article 27: Mutual agreement procedure
- Article 28: Exchange of information
- Article 29: Members of diplomatic or permanent missions and consular posts
- Article 30: Entry into force
- Article 31: Termination
- Protocol to the Convention Between the Government of the United Kingdom of Great Britain and Northern Ireland and The Government of the Republic of Slovenia for the Avoidance of Double Taxation and The Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital
- Close sectionSynthesised Text of the Mli and the Convention Between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Slovenia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital
- Close sectionSolomon Islands
- Close sectionSouth Africa
- Close section2002 South Africa-UK Double Taxation Convention as amended by the 2010 protocol
- Article 1: Persons Covered
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Residence
- Article 5: Permanent Establishment
- Article 6: Income from Immovable Property
- Article 7: Business Profits
- Article 8: Shipping and Air Transport
- Article 9: Associated Enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital Gains
- Article 14: Income from Employment
- Article 15: Directors' Fees
- Article 16: Entertainers and Sportspersons
- Article 17: Pensions and Annuities
- Article 18: Government Service
- Article 19: Students and Apprentices
- Article 20: Other Income
- Article 21: Elimination of Double Taxation
- Article 22: Limitation of Relief
- Article 23: Non-discrimination
- Article 24: Mutual Agreement Procedure
- Article 25: Exchange of Information
- 25A: Assistance in the Collection of Taxes
- Article 26: Members of Diplomatic or Permanent Missions and Consular Posts
- Article 27: Entry into Force
- Article 28: Termination
- Exchange Of Notes
- Close section2010 South Africa-UK protocol
- Close section2002 South Africa-UK Double Taxation Convention
- Article 1 Persons Covered
- Article 2 Taxes Covered
- Article 3 General Definitions
- Article 4 Residence
- Article 5 Permanent Establishment
- Article 6 Income from Immovable Property
- Article 7 Business Profits
- Article 8 Shipping and Air Transport
- Article 9 Associated Enterprises
- Article 10 Dividends
- Article 11 Interest
- Article 12 Royalties
- Article 13 Capital Gains
- Article 14 Income from Employment
- Article 15 Directors' Fees
- Article 16 Entertainers and Sportspersons
- Article 17 Pensions and Annuities
- Article 18 Government Service
- Article 19 Students and Apprentices
- Article 20 Other Income
- Article 21 Elimination of Double Taxation
- Article 22 Limitation of Relief
- Article 23 Non-discrimination
- Article 24 Mutual Agreement Procedure
- Article 25 Exchange of Information
- Article 26 Members of Diplomatic or Permanent Missions and Consular Posts
- Article 27 Entry into Force
- Article 28 Termination
- Exchange of Notes
- Close section2002 South Africa-UK Double Taxation Convention as amended by the 2010 protocol
- Close sectionSpain
- Close section2013 Spain-UK Double Taxation Convention - in force
- Article 1: Persons Covered
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Article III
- Article 5: Permanent Establishment
- Article 6: Income From Immovable Property
- Article 7: Business Profits
- Article 8: Shipping And Air Transport
- Article 9: Associated Enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital Gains
- Article 14: Income From Employment
- Article 15: Directors' Fees
- Article 16: Artistes And Sportsmen
- Article 17: Pensions
- Article 18: Government Service
- Article 19: Students
- Article 20: Other Income
- Article 21: Capital
- Article 22: Elimination Of Double Taxation
- Article 23: Miscellaneous Provisions
- Article 24: Non-Discrimination
- Article 25: Mutual Agreement Procedure
- Article 26: Exchange Of Information
- Article 27: Members Of Diplomatic Missions And Consular Posts
- Article 28: Entry Into Force
- Article 29: Termination
- Protocol To The Convention Between The United Kingdom Of Great Britain And Northern Ireland And The Kingdom Of Spain For The Avoidance Of Double Taxation And The Prevention Of Fiscal Evasion With Respect To Taxes On Income And On Capital
- Spain-UK MoU on Article 25 Mutual Agreement Procedure - in force
- Close section2013 Spain-UK Double Taxation Convention - in force
- Close sectionSri Lanka
- Close section1979 Sri Lanka-UK Double Taxation Convention as amended by the 1980 exchange of notes - in force
- Article 1 Personal Scope
- Article 2 Taxes Covered
- Article 3 General Definitions
- Article 4 Residence
- Article 5 Permanent Establishment
- Article 6 Income From Immovable Property
- Article 7 Business Profits
- Article 8 Shipping and Air Transport
- Article 9 Associated Enterprises
- Article 10 Dividends
- Article 11 Interest
- Article 12 Royalties
- Article 13 Capital Gains
- Article 14 Independent Personal Services
- Article 15 Employments
- Article 16 Artistes and Athletes
- Article 17 Pensions and Annuities
- Article 18 Government Functions
- Article 19 Students
- Article 20 Teachers
- Article 21 Elimination of Double Taxation
- Article 22 Non-Discrimination
- Article 23 Mutual Agreement Procedure
- Article 24 Exchange of Information
- Article 25 Entry Into Force
- Article 26 Termination
- Close section1979 Sri Lanka-UK Double Taxation Convention as amended by the 1980 exchange of notes - in force
- Close sectionSudan
- Close section1975 Sudan-UK Double Taxation Convention - in force
- Article 1 Personal Scope
- Article 2 Taxes Covered
- Article 3 General Definitions
- Article 4 Fiscal Domicile
- Article 5 Permanent Establishment
- Article 6 Income From Immovable Property
- Article 7 Business Profits
- Article 8 Shipping and Air Transport
- Article 9 Associated Enterprises
- Article 10 Dividends
- Article 11 Interest
- Article 12 Royalties
- Article 13 Capital Gains
- Article 14 Independent Personal Services
- Article 15 Employments
- Article 16 Artistes and Athletes
- Article 17 Pensions
- Article 18 Governmental Functions
- Article 19 Students
- Article 20 University Teaching
- Article 21 Income Not Expressly Mentioned
- Article 22 Capital
- Article 23 Elimination of Double Taxation
- Article 24 Diplomatic and Consular Officials
- Article 25 Non-Discrimination
- Article 26 Mutual Agreement Procedure
- Article 27 Exchange of Information
- Article 28 Territorial Extension
- Article 29 Entry Into Force
- Article 30 Termination
- Close section1975 Sudan-UK Double Taxation Convention - in force
- Close sectionSwaziland
- Close section1968 Swaziland-UK Double Taxation Agreement - in force
- Article 1 Persons Covered
- Article 2 Taxes Covered
- Article 3 General Definitions
- Article 4 Fiscal Domicile
- Article 5 Permanent Establishment
- Article 6 Limitation of Relief
- Article 7 Income From Immovable Property
- Article 8 Business Profits
- Article 9 Shipping and Air Transport
- Article 10 Associated Enterprises
- Article 11 Dividends
- Article 12 Royalties
- Article 13 Independent Personal Services
- Article 14 Employments
- Article 15 Artistes and Athletes
- Article 16 Pensions
- Article 17 Governmental Functions
- Article 18 Students
- Article 19 Teachers
- Article 20 Income Not Expressly Mentioned
- Article 21 Elimination of Double Taxation
- Article 22 Personal Allowances
- Article 23 Non-Discrimination
- Article 24 Mutual Agreement Procedure
- Article 25 Exchange of Information
- Article 26 Territorial Extension
- Article 27 Entry Into Force
- Article 28 Termination
- Close section1968 Swaziland-UK Double Taxation Agreement - in force
- Close sectionSweden
- Close section2021 Protocol to the 2015 Sweden-UK Double Taxation Convention – signed not in force
- Close section2015 Sweden-UK Double Taxation Convention - in force
- Article 1: Persons Covered
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Resident
- Article 5: Permanent Establishment
- Article 6: Income from Immovable Property
- Article 7: Business Profits
- Article 8: Shipping and Air Transport
- Article 9: Associated Enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital gains
- Article 14: Income from Employment
- Article 15: Directors’ Fees
- Article 16: Artistes and Sportsmen
- Article 17: Pensions, Annuities and Similar Payments
- Article 18: Government Service
- Article 19: Students
- Article 20: Other Income
- Article 21: Elimination of Double Taxation
- Article 22: Non-Discrimination
- Article 23: Mutual Agreement Procedure
- Article 24: Exchange of Information
- Article 25: Members of Diplomatic Missions and Consular Posts
- Article 26: Miscellaneous Provisions Relating to Offshore Activities
- Article 27: Preferential Regimes
- Article 28: Miscellaneous
- Article 29: Entry into Force
- Article 30: Termination
- Close sectionSwitzerland
- Close section1977 UK-Switzerland Double Taxation Convention as amended by the 2017 protocol – in force
- Article 1: Personal scope
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Residence
- Article 5: Permanent establishment
- Article 6: Income from immovable property
- Article 7: Business profits
- Article 8: Shipping, inland waterways transport and air transport
- Article 9: Associated enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital gains
- Article 14: Independent personal services
- Article 15: Dependent personal services
- Article 16: Directors’ fees
- Article 17: Artistes and athletes
- Article 18: Pensions
- Article 19: Government service
- Article 20: Students
- Article 21: Other income
- Article 22: Elimination of double taxation
- Article 23: Non-discrimination
- Article 24: Mutual agreement procedure
- Article 25: Exchange of information
- Article 26: Diplomatic agents and consular officers
- Article 27: Miscellaneous rules
- Article 27A: Entitlement to benefits
- Article 28: Entry into force
- Article 29: Termination
- Protocol
- Close section2009 UK-Switzerland protocol - in force
- Article I
- Article II
- Article III
- Article IV
- Additional Protocol Between The United Kingdom Of Great Britain And Northern Ireland And The Swiss Confederation Amending The Convention For The Avoidance Of Double Taxation With Respect To Taxes On Income, Signed At London On 8 December 1977, As Amended By The Protocols Signed At London On 5 March 1981, At Bern On 17 December 1993 And At London On 26 June 2007
- 2017 UK-Switzerland protocol - in force
- Close section2009 UK-Switzerland protocol - in force
- Close sectionUK/Switzerland Double Taxation Convention: Exchange Of Letters Signed In May 2012
- Close section1977 UK/Switzerland Double Taxation Convention as amended by the 2009 Protocol
- Article 1: Personal scope
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Residence
- Article 5: Permanent establishment
- Article 6: Income from immovable property
- Article 7: Business profits
- Article 8: Shipping, inland waterways transport and air transport
- Article 9: Associated enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital gains
- Article 14: Independent personal services
- Article 15: Dependent personal services
- Article 16: Directors’ fees
- Article 17: Artistes and athletes
- Article 18: Pensions
- Article 19: Government service
- Article 20: Students
- Article 21: Other income
- Article 22: Elimination of double taxation
- Article 23: Non-discrimination
- Article 24: Mutual agreement procedure
- Article 25: Exchange of information
- Article 26: Diplomatic agents and consular officers
- Article 27: Miscellaneous rules
- Article 28: Entry into force
- Article 29: Termination
- Protocol: Additional Protocol Between the United Kingdom of Great Britain and Northern Ireland and The Swiss Confederation Amending the Convention for the Avoidance of Double Taxation with Respect to Taxes on Income, Signed at London on 8 December 1977, as Amended by the Protocols Signed at London on 5 March 1981, at Bern on 17 December 1993 and at London on 26 June 2007
- Close section1977 UK-Switzerland Double Taxation Convention as amended by the 2017 protocol – in force
- Close sectionTaiwan
- Close section2002 Taiwan-UK Double Taxation Agreement and Annex - in force
- Article 1: Persons covered
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Residence
- Article 5: Permanent establishment
- Article 6: Income from immovable property
- Article 7: Business profits
- Article 8: Shipping and air transport
- Article 9: Associated enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital gains
- Article 14: Independent personal services
- Article 15: Dependent personal services
- Article 16: Directors' fees
- Article 17: Artistes and sportsmen
- Article 18: Pensions and annuities
- Article 19: Public service
- Article 20: Students
- Article 21: Other income
- Article 22: Elimination of double taxation
- Article 23: Limitation of relief
- Article 24: Non-discrimination
- Article 25: Mutual agreement procedure
- Article 26: Exchange of information
- Article 27: Entry into force
- Article 28: Termination
- Annex The British Trade and Cultural Office, Taipei and The Taipei Representative Office in The United Kingdom;
- Close section2002 Taiwan-UK Double Taxation Agreement and Annex - in force
- Close sectionTajikistan
- Close section2015 Tajikistan/UK double taxation agreement - in force
- Article 1: Persons Covered
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Resident
- Article 5: Permanent Establishment
- Article 6: Income from Immovable Property
- Article 7: Business Profits
- Article 8: Shipping and Air Transport
- Article 9: Associated Enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital Gains
- Article 14: Income from Employment
- Article 15: Directors’ Fees
- Article 16: Artistes and Sportsmen
- Article 17: Pensions
- Article 18: Government Service
- Article 19: Students
- Article 20: Other Income
- Article 21: Elimination of Double Taxation
- Article 22: Non-Discrimination
- Article 23: Mutual Agreement Procedure
- Article 24: Exchange of Information
- Article 25: Members of Diplomatic Missions and Consular Posts
- Article 26: Entry into Force
- Article 27: Modification and Additions
- Article 28: Termination
- Protocol To The Agreement Between The United Kingdom Of Great Britain And Northern Ireland And The Republic Of Tajikistan For The Avoidance Of Double Taxation And The Prevention Of Fiscal Evasion With Respect To Taxes On Income And Capital
- Close section2015 Tajikistan/UK double taxation agreement - in force
- Close sectionThailand
- Close section1981 Thailand-UK Double Taxation Convention - in force
- Article 1: Personal Scope
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Fiscal Domicile
- Article 5: Permanent Establishment
- Article 6: Limitation of Relief
- Article 7: Income From Immovable Property
- Article 8: Business Profits
- Article 9: Air transport
- Article 10: Associated Enterprises
- Article 11: Dividends
- Article 12: Interest
- Article 13: Royalties
- Article 14: Capital Gains
- Article 15: Independent Personal Services
- Article 16: Dependent Personal Services
- Article 17: Directors' Fees
- Article 18: Artistes and Athletes
- Article 19: Governmental Services
- Article 20: Students
- Article 21: Teachers
- Article 22: Diplomatic and Consular Privileges
- Article 23: Elimination of Double Taxation
- Article 24: Non-discrimination
- Article 25: Mutual Agreement Procedure
- Article 26: Exchange of Information
- Article 27: Entry Into Force
- Article 28: Termination
- Close section1981 Thailand-UK Double Taxation Convention - in force
- Close sectionTrinidad and Tobago
- Close section1982 Trinidad and Tobago-UK Double Taxation Convention - in force
- Article 1: Personal Scope
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Fiscal Domicile
- Article 5: Permanent Establishment
- Article 6: Income From Immovable Property
- Article 7: Business Profits
- Article 8: Shipping and Air Transport
- Article 9: Associated Enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Technical Fees
- Article 14: Independent Personal Services
- Article 15: Dependent Personal Services
- Article 16: Directors' Fees
- Article 17: Artistes and Athletes
- Article 18: Pensions
- Article 19: Government Service
- Article 20: Students
- Article 21: Limitation of Relief
- Article 22: Income Not Expressly Mentioned
- Article 23: Elimination of Double Taxation
- Article 24: Non-Discrimination
- Article 25: Mutual Agreement Procedure
- Article 26: Exchange of Information
- Article 27: Diplomatic Agents and Consular Officials
- Article 28: Entry Into Force
- Article 29: Termination
- Close section1982 Trinidad and Tobago-UK Double Taxation Convention - in force
- Close sectionTunisia
- Close section1982 Tunisia-UK Double Taxation Convention - in force
- Article 1: Personal Scope
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Fiscal Domicile
- Article 5: Permanent Establishment
- Article 6: Income From Immovable Property
- Article 7: Business Profits
- Article 8: Shipping, Inland Waterways Transport and Air Transport
- Article 9: Associated Enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital Gains
- Article 14: Independent Personal Services
- Article 15: Dependent Personal Services
- Article 16: Directors' Fees
- Article 17: Artistes and Athletes
- Article 18: Pensions and Annuities
- Article 19: Governmental Functions
- Article 20: Students and Trainees
- Article 21: Income Not Expressly Mentioned
- Article 22: Elimination of Double Taxation
- Article 23: Non-Discrimination
- Article 24: Mutual Agreement Procedure
- Article 25: Exchange of Information
- Article 26: Diplomatic and Consular Officials
- Article 27: Entry Into Force
- Article 28: Termination
- Close section1982 Tunisia-UK Double Taxation Convention - in force
- Close sectionTurkey
- Close section1988 Turkey-UK Double Taxation Agreement - in force
- Article 1: Personal scope
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Residence
- Article 5: Article Permanent establishment
- Article 6: Income from immovable property
- Article 7: Business profits
- Article 8: International transport
- Article 9: Associated enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital gains
- Article 14: Independent personal services
- Article 15: Dependent personal services
- Article 16: Directors' fees
- Article 17: Artistes and athletes
- Article 18: Pensions
- Article 19: Government service
- Article 20: Students, apprentices and trainees
- Article 21: Teachers
- Article 22: Other income
- Article 23: Elimination of double taxation
- Article 24: Non-discrimination
- Article 25: Mutual agreement procedure
- Article 26: Exchange of information
- Article 27: Diplomatic agents and consular officers
- Article 28: Entry into force
- Article 29: Termination
- Close section1988 Turkey-UK Double Taxation Agreement - in force
- Close sectionTurkmenistan
- Close section2016 UK/Turkmenistan Double Taxation Convention
- Article 1 Persons Covered
- Article 2 Taxes Covered
- Article 3 General Definitions
- Article 4 Resident
- Article 5 Permanent Establishment
- Article 6 Income from Immovable Property
- Article 7 Business Profits
- Article 8 Shipping and Air Transport
- Article 9 Associated Enterprises
- Article 10 Dividends
- Article 11 Interest
- Article 12 Royalties
- Article 13 Capital gains
- Article 14 Income from Employment
- Article 15 Directors’ Fees
- Article 16 Artistes and Sportsmen
- Article 17 Pensions
- Article 18 Government Service
- Article 19 Students
- Article 20 Other Income
- Article 21 Elimination of Double Taxation
- Article 22 Non-Discrimination
- Article 23 Mutual Agreement Procedure
- Article 24 Exchange of Information
- Article 25 Members of Diplomatic Missions and Consular Posts
- Article 26 Entry Into Force
- Article 27 Termination
- Close section2016 UK/Turkmenistan Double Taxation Convention
- Close sectionTurks and Caicos Islands
- Close sectionUK-Turks and Caicos Islands Tax Information Exchange Agreement: exchange of information - in force
- PARAGRAPH 1 SCOPE OF ARRANGEMENT
- PARAGRAPH 2 JURISDICTION
- PARAGRAPH 3 TAXES COVERED
- PARAGRAPH 4 DEFINITIONS
- PARAGRAPH 5 EXCHANGE OF INFORMATION UPON REQUEST
- PARAGRAPH 6 TAX EXAMINATIONS (OR INVESTIGATIONS) ABROAD
- PARAGRAPH 7 POSSIBILITY OF DECLINING A REQUEST
- PARAGRAPH 8 CONFIDENTIALITY
- PARAGRAPH 9 SAFEGUARDS
- PARAGRAPH 10 ADMINISTRATIVE COSTS
- PARAGRAPH 11 IMPLEMENTING LEGISLATION
- PARAGRAPH 12 MUTUAL AGREEMENT PROCEDURE
- PARAGRAPH 13 ENTRY INTO FORCE
- PARAGRAPH 14 TERMINATION
- Close sectionTax Information Exchange Agreement: exchange of letters - not in force
- Exchange Of Letters Between The Government Of The United Kingdom And The Government Of The Turks And Caicos Islands Concerning The 2009 Arrangement Between The Government Of The United Kingdom Of Great Britain And Northern Ireland And The Government Of The Turks And Caicos Islands For The Exchange Of Information Relating To Taxes
- Appendix Arrangement Between The Government Of The United Kingdom Of Great Britain And Northern Ireland And The Government Of The Turks And Caicos Islands Amending The 2009 Arrangement For The Exchange Of Information Relating To Taxes
- Paragraph 5A Automatic Exchange Of Information
- Paragraph 5B Spontaneous Exchange Of Information
- Close sectionUK-Turks and Caicos Islands Tax Information Exchange Agreement: exchange of information - in force
- Close sectionTuvalu
- Close sectionUganda
- Close section1992 Uganda-UK Double Taxation Convention - in force
- Article 1 Personal scope
- Article 2 Taxes covered
- Article 3 General definitions
- Article 4 Fiscal domicile
- Article 5 Permanent establishment
- Article 6 Income from immovable property
- Article 7 Business profits
- Article 8 Shipping and air transport
- Article 9 Associated enterprises
- Article 10 Dividends
- Article 11 Interest
- Article 12 Royalties
- Article 13 Technical Fees
- Article 14 Capital gains
- Article 15 Independent personal services
- Article 16 Dependent personal services
- Article 17 Directors' fees
- Article 18 Artistes and athletes
- Article 19 Pensions
- Article 20 Government service
- Article 21 Students
- Article 22 Income not expressly mentioned
- Article 23 Elimination of double taxation
- Article 24 Non-discrimination
- Article 25 Mutual agreement procedure
- Article 26 Exchange of information
- Article 27 Diplomatic agents and consular officials
- Article 28 Entry into force
- Article 29 Termination
- Close section1992 Uganda-UK Double Taxation Convention - in force
- Close sectionUkraine
- Close section2017 Protocol to Ukraine-UK Double Taxation Convention - in force
- Close section1993 Ukraine-UK Double Taxation Convention - in force
- Article 1: Personal scope
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Residence
- Article 5: Permanent establishment
- Article 6: Income from immovable property
- Article 7: Business profits
- Article 8: Shipping and air transport
- Article 9: Associated enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital gains
- Article 14: Independent personal services
- Article 15: Dependent personal services
- Article 16: Directors' fees
- Article 17: Artistes and sportsmen
- Article 18: Pensions
- Article 19: Government service
- Article 20: Students
- Article 21: Other income
- Article 22: Elimination of double taxation
- Article 23: Limitation of relief
- Article 24: Partnerships
- Article 25: Non-discrimination
- Article 26: Mutual agreement procedure
- Article 27: Exchange of Information
- Article 28: Members of diplomatic or permanent missions and consular posts
- Article 29: Entry into force
- Article 30: Termination
- Exchange of Notes
- Close sectionUnited Arab Emirates
- Close sectionSynthesised text of the Multilateral Instrument and the 2016 UK-UAE Double Taxation Convention - in force
- Article 1: Persons Covered
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Resident
- Article 5: Permanent Establishment
- Article 6: Income from Immovable Property
- Article 7: Business Profits
- Article 8: Shipping and Air Transport
- Article 9: Associated Enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital Gains
- Article 14: Income from Employment
- Article 15: Directors’ Fees
- Article 16: Entertainers and Sportsmen
- Article 17: Pensions
- Article 18: Government Service
- Article 19: Students
- Article 20: Other Income
- Article 21: Elimination of Double Taxation
- Article 22: Non-Discrimination
- Article 23: Mutual Agreement Procedure
- Article 24: Exchange of Information
- Article 25: Members of Diplomatic Missions and Consular Posts
- Article 26: Entry Into Force
- Article 27: Termination
- Protocol
- Close section2016 UK-UAE Double Taxation Convention
- Article 1: Persons Covered
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Resident
- Article 5: Permanent Establishment
- Article 6: Income from Immovable Property
- Article 7: Business Profits
- Article 8: Shipping and Air Transport
- Article 9: Associated Enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital Gains
- Article 14: Income from Employment
- Article 15: Directors’ Fees
- Article 16: Entertainers and Sportsmen
- Article 17: Pensions
- Article 18: Government Service
- Article 19: Students
- Article 20: Other Income
- Article 21: Elimination of Double Taxation
- Article 22: Non-Discrimination
- Article 23: Mutual Agreement Procedure
- Article 24: Exchange of Information
- Article 25: Members of Diplomatic Missions and Consular Posts
- Article 26: Entry Into Force
- Article 27: Termination
- Protocol
- Close sectionSynthesised text of the Multilateral Instrument and the 2016 UK-UAE Double Taxation Convention - in force
- Close sectionUruguay
- Close section2016 Uruguay-UK tax treaty: Double Taxation Convention - in force
- Close sectionUK/Uruguay Tax Information Exchange Agreement: exchange of information - in force
- Article 1 Object and Scope of the Agreement
- Article 2 Jurisdiction
- Article 3 Taxes Covered
- Article 4 Definitions
- Article 5 Exchange of Information Upon Request
- Article 6 Tax Examinations Abroad
- Article 7 Possibility of Declining a Request
- Article 8 Confidentiality
- Article 9 Costs
- Article 10 Implementation Legislation
- Article 11 Mutual Agreement Procedure
- Article 12 Entry into Force
- Article 13 Termination
- Close sectionUSA
- Close section2001 USA-UK Double Taxation Convention as amended by the 2002 protocol - in force
- Article 1 General scope
- Article 2 Taxes covered
- Article 3 General definitions
- Article 4 Residence
- Article 5 Permanent establishment
- Article 6 Income from real property
- Article 7 Business profits
- Article 8 Shipping and air transport
- Article 9 Associated enterprises
- Article 10 Dividends
- Article 11 Interest
- Article 12 Royalties
- Article 13 Gains
- Article 14 Income from employment
- Article 15 Directors' fees
- Article 16 Entertainers and sportsmen
- Article 17 Pensions, social security, annuities, alimony, and child support
- Article 18 Pension schemes
- Article 19 Government service
- Article 20 Students
- Article 20A Teachers
- Article 21 Offshore exploration and exploitation activities
- Article 22 Other income
- Article 23 Limitation on benefits
- Article 24 Relief from double taxation
- Article 25 Non-discrimination
- Article 26 Mutual agreement procedure
- Article 27 Exchange of information and administrative assistance
- Article 28 Diplomatic agents and consular officers
- Article 29 Entry into force
- Article 30 Termination
- Exchange of Notes
- Close section2001 USA-UK Double Taxation Convention as amended by the 2002 protocol - in force
- Close sectionUzbekistan
- Close section1993 Uzbekistan Double Taxation Convention as amended by the 2018 Protocol - in force
- Article 1 Personal Scope
- Article 2 Taxes Covered
- Article 3 General Definitions
- Article 4 Residence
- Article 5 Permanent Establishment
- Article 6 Income From Immovable Property
- Article 7 Business Profits
- Article 8 International Transport
- Article 9 Associated Enterprises
- Article 10 Dividends
- Article 11 Interest
- Article 12 Royalties
- Article 13 Capital Gains
- Article 14 Independent Personal Services
- Article 15 Dependent Personal Services
- Article 16 Directors' Fees
- Article 17 Artistes and Sportsmen
- Article 18 Pensions
- Article 19 Government Service
- Article 20 Students
- Article 21 Other Income
- Article 22 Elimination of Double Taxation
- Article 23 Limitation of Relief
- Article 24 Partnerships
- Article 25 Non-Discrimination
- Article 26 Mutual Agreement Procedure
- Article 27 Exchange of Information
- Article 27A Assistance in the collection of taxes
- Article 28 Members of Diplomatic or Permanent Missions and Consular Posts
- Article 29 Entry Into Force
- Article 30 Termination
- Close section2018 Uzbekistan-UK Protocol to the Double Taxation Convention - in force
- Close section1993 Uzbekistan Double Taxation Convention - in force
- Article 1: Personal scope
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Residence
- Article 5: Permanent establishment
- Article 6: Income from immovable property
- Article 7: Business profits
- Article 8: International transport
- Article 9: Associated enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital gains
- Article 14: Independent personal services
- Article 15: Dependent personal services
- Article 16: Directors' fees
- Article 17: Artistes and sportsmen
- Article 18: Pensions
- Article 19: Government service
- Article 20: Students
- Article 21: Other income
- Article 22: Elimination of double taxation
- Article 23: Limitation of relief
- Article 24: Partnerships
- Article 25: Non-discrimination
- Article 26: Mutual agreement procedure
- Article 27: Exchange of information
- Article 28: Members of diplomatic or permanent missions and consular posts
- Article 29: Entry into force
- Article 30: Termination
- Exchange Of Notes
- Close section1993 Uzbekistan Double Taxation Convention as amended by the 2018 Protocol - in force
- Close sectionVenezuela
- Close sectionVietnam
- Close section1994 Vietnam-UK Double Taxation Agreement - in force
- Article 1: Personal scope
- Article 2: Taxes covered
- Article 3: General definitions
- Article 4: Resident
- Article 5: Permanent establishment
- Article 6: Income from immovable property
- Article 7: Business profits
- Article 8: Shipping and air transport
- Article 9: Associated enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital gains
- Article 14: Independent personal services
- Article 15: Dependent personal services
- Article 16: Directors' fees
- Article 17: Artistes and sportsmen
- Article 18: Pensions
- Article 19: Government service
- Article 20: Students
- Article 21: Other income
- Article 22: Elimination of double taxation
- Article 23: Non discrimination
- Article 24: Mutual agreement procedure
- Article 25: Exchange of information
- Article 26: Members of diplomatic or permanent missions and consular posts
- Article 27: Entry into force
- Article 28: Termination
- Exchange Of Notes
- Close section1994 Vietnam-UK Double Taxation Agreement - in force
- Close sectionZaire
- Close sectionZambia
- Close section2014 Zambia - UK Double Taxation Agreement - in force
- Article 1: Persons Covered
- Article 2: Taxes Covered
- Article 3: General Definitions
- Article 4: Resident
- Article 5: Permanent Establishment
- Article 6: Income From Immovable Property
- Article 7: Business Profits
- Article 8: Shipping And Air Transport
- Article 9: Associated Enterprises
- Article 10: Dividends
- Article 11: Interest
- Article 12: Royalties
- Article 13: Capital Gains
- Article 14: Income From Employment
- Article 15: Directors’ Fees
- Article 16: Entertainers And Sportspersons
- Article 17: Pensions And Annuities
- Article 18: Government Service
- Article 19: Students And Business Apprentices
- Article 20: Professors And Teachers
- Article 21: Other Income
- Article 22: Capital
- Article 23: Elimination Of Double Taxation
- Article 24: Non-Discrimination
- Article 25: Mutual Agreement Procedure
- Article 26: Exchange Of Information
- Article 27: Assistance In Recovery
- Article 28: Members Of Diplomatic Missions And Consular Posts
- Article 29: Entry Into Force
- Article 30: Duration And Termination
- Protocol
- Close section1972 Zambia-UK Double Taxation Convention as amended by the 1981 protocol - in force
- Article 1 Personal Scope
- Article 2 Taxes Covered
- Article 3 General Definitions
- Article 4 Fiscal Domicile
- Article 5 Permanent Establishment
- Article 6 Limitation of Relief
- Article 7 Income From Immovable Property
- Article 8 Business Profits
- Article 9 Shipping and Air Transport
- Article 10 Associated Enterprises
- Article 11 Dividends
- Article 12 Interest
- Article 13 Royalties
- Article 14 Capital Gains
- Article 15 Independent Personal Services
- Article 16 Employments
- Article 17 Directors' Fees
- Article 18 Artistes and Athletes
- Article 19 Pensions
- Article 20 Governmental Functions
- Article 21 Research Personnel and Students
- Article 22 Income Not Expressly Mentioned
- Article 23 Elimination of Double Taxation
- Article 24 Personal Allowances
- Article 25 Non-Discrimination
- Article 26 Mutual Agreement Procedure
- Article 27 Exchange of Information
- Article 28 Territorial Extension
- Article 29 Entry Into Force
- Article 30 Termination
- Close section2014 Zambia - UK Double Taxation Agreement - in force
- Close sectionZimbabwe
- Close section1982 Zimbabwe-UK Double Taxation Convention - in force
- Article 1 Personal Scope
- Article 2 Taxes Covered
- Article 3 General Definitions
- Article 4 Fiscal Domicile
- Article 5 Permanent Establishment
- Article 6 Income From Immovable Property
- Article 7 Business Profits
- Article 8 International Traffic
- Article 9 Associated Enterprises
- Article 10 Dividends
- Article 11 Interest
- Article 12 Royalties
- Article 13 Technical Fees
- Article 14 Capital Gains
- Article 15 Independent Personal Services
- Article 16 Dependent Personal Services
- Article 17 Directors’ Fees
- Article 18 Artistes and Athletes
- Article 19 Pensions
- Article 20 Government Service
- Article 21 Students
- Article 22 Income Not Expressly Mentioned
- Article 23 Elimination of Double Taxation
- Article 24 Non-Discrimination
- Article 25 Mutual Agreement Procedure
- Article 26 Exchange of Information
- Article 27 Diplomatic Agents and Consular Officials
- Article 28 Entry Into Force
- Article 29 Termination
- Close section1982 Zimbabwe-UK Double Taxation Convention - in force
- Close sectionOther Official Materials
- Close sectionDigest of Double Taxation Treaties: April 2016
- DT Digest 'A to Z' table of territories
- Claim forms
- State Pension
- Government’ pensions (pensions that are paid to former Government or local authority employees)
- Property Income Dividends
- Property Authorised Investment Funds (PAIFs): PAIF distributions (interest)
- Dividends paid by UK companies to ‘direct investor’ companies (which control 10% or more of the voting power in the UK company paying the dividend)
- Dividends paid by UK companies to individuals and company ‘portfolio’ investors
- UK Personal Allowances for non-residents
- Commonwealth citizens
- How to contact HM Revenue and Customs
- Key to abbreviations used in the table of territories
- Close sectionDigest of Double Taxation Treaties: April 2016