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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
GO
Contents
Contents
Expand All
Collapse All
Close section
Albania
Close section
Synthesised 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 section
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 section
Algeria
Close section
2015 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 section
1981 UK-Algeria Air Transport Agreement - terminated
Article 1
Article 2
Article 3
Article 4
Article 5
Article 6
Article 7
Close section
Anguilla
Close section
UK/Anguilla Tax Information Exchange Agreement: exchange of information - in force
Close section
Appendix 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 section
Antigua and Barbuda
Close section
1947 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 section
Argentina
Close section
1996 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 section
Armenia
Close section
2011 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 section
Aruba
Close section
UK/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 section
Australia
Close section
Synthesised 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 section
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
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 section
Australia-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 section
Austria
Close section
2018 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 section
1969 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 section
UK-Austria Double Taxation Convention – Competent Authority Agreement signed in September 2020 – in force
Annex I
Annex II
UK-Austria Double Taxation Convention – Competent Authority Agreement signed in June 2021 – in force
Close section
Azerbaijan
Close section
1994 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 section
Bahrain
Close section
2012 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 section
Bangladesh
Close section
1979 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 section
Barbados
Close section
2012 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 section
Belarus
Close section
2017 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 section
Belgium
Close section
Synthesised 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 section
1987 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 section
2012 UK-Belgium 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
Explanatory Note
Close section
The 2014 Protocol – not in force
ARTICLE I
ARTICLE II
ARTICLE III
ARTICLE IV
Close section
Belize
Close section
1947 Belize-UK Double Taxation Arrangement as amended by the 1973 arrangement - in force
Paragraph 1
Paragraph 2
Paragraph 3
Paragraph 4
Paragraph 5
Paragraph 6
Paragraph 7
Paragraph 8
Paragraph 9
Paragraph 10
Paragraph 11
Paragraph 12
Paragraph 13
Paragraph 14
Paragraph 15
Paragraph 16
Close section
Bermuda
Close section
UK and Bermuda Tax Information Exchange Arrangement – in force
Taxation Arrangements Between the United Kingdom and Bermuda
Taxation Arrangements Between the United Kingdom and Bermuda
Close section
Bolivia
Close section
1994 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 section
Bosnia-Herzegovina
Close section
Synthesised 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 section
Botswana
Close section
2005 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 section
Brazil
Close section
Brazil-UK Shipping and Air Transport Agreement 2005 - in force
Agreement Between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Federative Republic of Brazil to Avoid the Double Taxation of Profits Derived from Shipping and Air Transport
Article 1
Article 2
Article 3
Article 4
Article 5
Article 6
Close section
Brazil-UK Shipping Air Transport Agreement 1967 (exchange of notes) - in force
Exchange of Notes Between The Government of the United Kingdom of Great Britain And Northern Ireland and the Government of Brazil for the Avoidance of Double Taxation on Profits Derived from Shipping and Air Transport
Close section
Brazil-UK tax treaty: aircrew agreement - in force
Article 1 General Scope
Article 2 Taxes Covered
Article 3 General Definitions
Article 4 Resident
Article 5 Rules of Taxation
Article 6 Mutual Agreement Procedure
Article 7 Exchange of Information
Article 8 Entry into Force and Termination
Close section
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: 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 section
British Virgin Islands
Close section
2008 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 section
UK/British Virgin Islands Tax Information Exchange Agreement: exchange of information - in force
Exchange of Letters
Close section
1: 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 section
2: 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 section
Brunei
Close section
1950 Brunei - UK Double Taxation Agreement, amended by the 2012 arrangement - in force
Paragraph 1
Paragraph 2
Paragraph 3
Paragraph 4
Article 5: Paragraph 5
Paragraph 6
Paragraph 7
Paragraph 8
Paragraph 9
Paragraph 10
Paragraph 11
Paragraph 12
Paragraph 13
Paragraph 14
Paragraph 15
Close section
Bulgaria
Close section
2015 Bulgaria-UK Double Taxation Convention - in force
I: Scope of the Convention
II: Definitions
III: Taxation of Income and Capital Gains
IV: Methods for Elimination of Double Taxation
V: Special Provisions
VI: Final Provisions
Close section
1987 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 section
Cameroon
Close section
1981 Cameroon-UK Air Transport Agreement - in force
Article 1
Article 2
Article 3
Article 4
Close section
Canada
Synthesised text of the Multilateral Instrument and the 1978 Canada-UK Double Taxation Convention – in force
Close section
Convention 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
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1978 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
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Cayman Islands
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2010 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
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Chile
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2003 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
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China
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2011 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
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2013 China-UK Protocol to the 2011 Agreement - in force
Article I
Article II
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2011 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
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1981 UK-China Air Transport Agreement - in force
Article 1
Article 2
Article 3
Article 4
Article 5
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Colombia
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2016 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
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Croatia
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2015 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
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Cyprus
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2018 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
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2018 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
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2018 Cyprus and UK Protocol to the 2018 Double Taxation Convention – in force
ARTICLE I
ARTICLE II
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1974 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
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Czech Republic
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Synthesised 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
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1990 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
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Denmark
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Synthesised 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
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1980 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
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Dominica
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Agreement 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
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Egypt
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1977 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
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Estonia
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1994 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
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Ethiopia
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2011 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
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Falkland Islands
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1997 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
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Faroes
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2007 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
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Fiji
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1975 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
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Finland
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Synthesised 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
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1969 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
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France
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Synthesised 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
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2008 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
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Gambia
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1980 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
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Georgia
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Synthesised 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
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2010 Georgia-UK Protocol - in force
Article I
Article II
Article III
Article IV
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2004 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
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Germany
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2021 Germany-UK Protocol to the 2010 Double Taxation Convention - not in force
Article 1 [Title]
Article 2 [Preamble]
Article 3 [Permanent establishment]
Article 4 [Dividends, Interest, Royalties, Other income]
Article 5 [Non-discrimination]
Article 6 [Mutual agreement procedure]
Article 7 [Prevention of treaty abuse]
Article 8 [Entry into force]
2021 Germany-UK joint declaration
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2010 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
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Germany-UK Protocol to the 2010 Double Taxation Convention - in force
Article I
Article II
Article III
Article IV
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UK-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
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2010 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
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Ghana
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UK/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
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Gibraltar
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2019 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
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2009 Tax Information Exchange Agreement as amended by the 2013 Exchange of Letters – in force
Article 5A Automatic Exchange Of Information
Article 5B Spontaneous Exchange Of Information
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Greece
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1978 Greece-UK Road Transport Agreement - in force
Article 1
Article 2
Article 3
Article 4
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1953 Greece-UK Double Taxation Convention - 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
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Grenada
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1949 Grenada-UK Double Taxation Convention as amended by the 1968 Arrangement - in force
Paragraph 1
Paragraph 2
Paragraph 3
Paragraph 4
Paragraph 5
Paragraph 6
Paragraph 7
Paragraph 8
Paragraph 9
Paragraph 10
Paragraph 11
Paragraph 12
Paragraph 13
Paragraph 14
Paragraph 15
Paragraph 16
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Agreement 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
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Guernsey
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2018 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
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1952 Guernsey-UK Double Taxation Agreement as amended by the 2016 Protocol - in force
Paragraph 1
Paragraph 2
Paragraph 3
Paragraph 4
Paragraph 5
Paragraph 6
Paragraph 7
Paragraph 8
Paragraph 9
Paragraph 10
Paragraph 11
Paragraph 12
2016 Guernsey-UK Protocol - in force
2015 Guernsey-UK Protocol - in force
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Guyana
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1992 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
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Hong Kong
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2010 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
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Hungary
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2011 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
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Iceland
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2013 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
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India
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Synthesised 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
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2013 UK-India Protocol to Double Taxation Convention - in force
Statutory Instruments
Schedule
Article I
Article II
Article III
Article IV
Article V
Article VI
Article VII
Article VIII
Article IX
Article X
Explanatory Note
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1993 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
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India-UK MOU on Article 27 Mutual Agreement Procedure - in force
Memorandum of Understanding Regarding Suspension of Collection of Taxes During Mutual Agreement Procedure
Annexure A
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Indonesia
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1994 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
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Iran
1960 Iran-UK Air Transport Agreement - in force
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Ireland
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Synthesised 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
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1976 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
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Isle of Man
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2018 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
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1955 Isle of Man-UK Double Taxation Arrangement as amended by the 2016 Protocol - terminated
Paragraph 1
Paragraph 2
Paragraph 3
Paragraph 3A
Paragraph 3B
Paragraph 4
Paragraph 5
Paragraph 5A
Paragraph 6
Paragraph 7
Paragraph 8
Paragraph 9
Paragraph 9A
Paragraph 9B
Paragraph 9C
Paragraph 10
Paragraph 11
Paragraph 12
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Israel
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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
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
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Protocol 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
Article 1
Article 2
"Article I
Article 3
Article 4
Article 5
Article 6
Article 7
Article 8
Article 9
Article 12
Article 11
Article 12
Article 13
Article 14
Article 15
Article 16
Article 17
Article 18
Article 19
Article 20
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Italy
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1988 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
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Ivory Coast
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1985 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
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Jamaica
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1973 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
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Japan
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Synthesised 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
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2013 Japan-UK 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
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2006 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
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Japan/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
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Jersey
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2018 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
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Tax Information Exchange Agreement: exchange of information - in force
1: Appendix 1 To the Exchange of Letters
1952 Jersey-UK Double Taxation Agreement as amended by the 2016 Protocol - terminated
2016 Jersey-UK Protocol - terminated
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Jordan
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2001 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
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Kazakhstan
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1994 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
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Kenya
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1973 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
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Kiribati
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1950 Kiribati-UK Double Taxation Arrangement as amended by the 1974 Arrangement - in force
Paragraph 1
Paragraph 2
Paragraph 3
Paragraph 4
Paragraph 5
Paragraph 6
Paragraph 7
Paragraph 8
Paragraph 9
Paragraph 10
Paragraph 11
Paragraph 12
Paragraph 13
Paragraph 14
Paragraph 15
Paragraph 16
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Kosovo
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2015 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
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Kuwait
1999 Kuwait-UK Double Taxation Agreement - in force
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Kyrgyzstan
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Kyrgyzstan-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
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Latvia
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1996 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
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Lebanon
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1963 Lebanon-UK Air Transport Profits Agreement - in force
The Prime Minister and Acting Minister for Foreign Affairs of the Lebanon to her Majesty’s Ambassador at Beirut
Her Majesty’s Ambassador at Beirut to the Prime Minister and Acting Minister for Foreign Affairs of the Lebanon
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Lesotho
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2016 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
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Liberia
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UK/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
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Libya
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2008 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
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Liechtenstein
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2012 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
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UK/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
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Lithuania
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Synthesised 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
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2002 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
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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
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Luxembourg
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Synthesised 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
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1967 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
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Macedonia
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2006 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
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Malawi
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1955 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
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Malaysia
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2010 Malaysia-UK Protocol - in force
ARTICLE I
ARTICLE II
ARTICLE III
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1996 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
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Malta
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Synthesised 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
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1994 Malta-UK Double Taxation Convention - in force
1: Scope of the Convention
2: Definitions
3: Taxation of Income
4: Elimination of Double Taxation
5: Special Provisions
Exchange of Notes
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Marshall Islands
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UK/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
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Mauritius
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2018 Mauritius-UK Protocol to the 1981 Double Taxation Convention – in force
ARTICLE I
ARTICLE II
ARTICLE III
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2011 Mauritius-UK Protocol - in force
Article 1
Article 2
Article 3
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2003 Mauritius-UK Protocol - in force
Article 1
Article 2
Article 3
Close section
1981 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
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Mexico
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2011 Mexico-UK Protocol to Double Taxation Convention – in force
Article I
Article II
Article III
Article IV
Article V
Article VI
Close section
1994 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
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Moldova
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2007 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
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Monaco
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UK/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
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Mongolia
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1996 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
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Montserrat
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1947 Montserrat-UK Double Taxation Arrangement as amended by the 2009 Arrangement - in force
Paragraph 1
Paragraph 2
Paragraph 3
Paragraph 4
Paragraph 5
Paragraph 6
Paragraph 7
Paragraph 8
Paragraph 9
Paragraph 10
Paragraph 11
Paragraph 12
Paragraph 13
Paragraph 14
Paragraph 14A
Paragraph 15
Paragraph 16
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Morocco
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1981 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
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Myanmar (Burma)
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1950 Burma (Myanmar)-UK Double Taxation Agreement as amended by the 1951 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
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Namibia
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1962 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
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Netherlands
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Synthesised 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
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2008 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
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2013 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
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2013 Netherlands-UK Double Taxation Convention Protocol - in force
Statutory Instruments
Schedule
Article I
Article II
Article III
Explanatory Note
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2008 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
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Netherlands Antilles
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UK/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
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New Zealand
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Synthesised 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
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1983 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
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2007 New Zealand-UK protocol - in force
Article I
Article II
Article III
Article IV
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Nigeria
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1987 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
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Norway
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2013 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
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Oman
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1998 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
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Pakistan
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1986 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
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Panama
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2013 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
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Papua New Guinea
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1991 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
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Philippines
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1976 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
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Poland
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Synthesised 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 section
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
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Portugal
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1968 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
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Qatar
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2009 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
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Romania
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1975 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
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Russia
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1994 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
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Saint Kitts and Nevis
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1947 St Kitts and Nevis-UK Double Taxation Arrangement - in force
Paragraph 1
Paragraph 2
Paragraph 3
Paragraph 4
Paragraph 5
Paragraph 6
Paragraph 7
Paragraph 8
Paragraph 9
Paragraph 10
Paragraph 11
Paragraph 12
Paragraph 13
Paragraph 14
Paragraph 15
Paragraph 16
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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
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
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Saint Lucia
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UK-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
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Saint Vincent and the Grenadines
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Agreement 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
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San Marino
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Agreement 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
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Saudi Arabia
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Synthesised 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
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2007 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
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1993 Saudi Arabia-UK Air Transport Agreement - in force
Article 1
Article 2
Article 3
Article 4
Article 5
Article 6
Article 7
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Senegal
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2015 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
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Serbia
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Synthesised 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
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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
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Sierra Leone
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1947 Sierra Leone-UK Double Taxation Agreement as amended by the 1968 protocol - in force
Paragraph 1
Paragraph 2
Paragraph 3
Paragraph 4
Paragraph 5
Paragraph 6
Paragraph 7
Paragraph 8
Paragraph 9
Paragraph 10
Paragraph 11
Paragraph 12
Paragraph 13
Paragraph 14
Paragraph 15
Paragraph 16
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Singapore
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Synthesised 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 section
1997 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
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2012 Singapore-UK second 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
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2010 Singapore-UK protocol - in force
ARTICLE I
ARTICLE II
ARTICLE III
Close section
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
Exchange of Notes
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Slovak Republic
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Synthesised 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 section
1990 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
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Slovenia
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Synthesised 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
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2007 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
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Solomon Islands
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1950 Solomon Islands Double Taxation Arrangement as amended by the 1974 Arrangement - in force
Paragraph 1
Paragraph 2
Paragraph 3
Paragraph 4
Paragraph 5
Paragraph 6
Paragraph 7
Paragraph 8
Paragraph 9
Paragraph 10
Paragraph 11
Paragraph 12
Paragraph 13
Paragraph 14
Paragraph 15
Paragraph 16
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South Africa
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2002 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
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2010 South Africa-UK protocol
Article I
Article II
Article III
Article IV
Article V
Article VI
Article VII
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2002 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
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Spain
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2013 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
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Sri Lanka
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1979 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
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Sudan
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1975 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
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Swaziland
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1968 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
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Sweden
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2021 Protocol to the 2015 Sweden-UK Double Taxation Convention – signed not in force
ARTICLE I [Preamble]
ARTICLE II [Dividends]
ARTICLE III [Interest]
ARTICLE IV [Royalties]
ARTICLE V [Other income]
ARTICLE VI [Mutual agreement procedure]
ARTICLE VII [Entitlement to benefits]
ARTICLE VIII [Entry into force]
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2015 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
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Switzerland
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1977 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
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2009 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
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2009 UK-Switzerland 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
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UK/Switzerland Double Taxation Convention: Exchange Of Letters Signed In May 2012
The Ambassador of Switzerland
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1977 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
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Taiwan
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2002 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;
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Tajikistan
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2015 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
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Thailand
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1981 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
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Trinidad and Tobago
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1982 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
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Tunisia
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1982 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
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Turkey
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1988 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
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Turkmenistan
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2016 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
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Turks and Caicos Islands
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UK-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
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Tax 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
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Tuvalu
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1950 Tuvalu-UK Double Taxation Arrangement as amended by the 1974 arrangement - in force
Paragraph 1
Paragraph 2
Paragraph 3
Paragraph 4
Paragraph 5
Paragraph 6
Paragraph 7
Paragraph 8
Paragraph 9
Paragraph 10
Paragraph 11
Paragraph 12
Paragraph 13
Paragraph 14
Paragraph 15
Paragraph 16
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Uganda
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1992 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
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Ukraine
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2017 Protocol to Ukraine-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
Close section
1993 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
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United Arab Emirates
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Synthesised 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
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2016 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
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Uruguay
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2016 Uruguay-UK tax treaty: Double Taxation Convention - in force
1: Scope of the Convention
2: Definitions
3: Taxation of Income
4: Taxation of Capital
5: Methods For Elimination of Double Taxation
6: Special Provisions
7: Final Provisions
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UK/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
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USA
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2001 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
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Uzbekistan
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1993 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 section
2018 Uzbekistan-UK Protocol to the Double Taxation Convention - 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
Close section
1993 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
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Venezuela
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1996 Venezuela Double Taxation Agreement - in force
1: Scope of Convention
2: Definitions
3: Taxation of Incomes
4: Methods For the Elimination of Double Taxation
Exchange Of Notes
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Vietnam
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1994 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
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Zaire
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1976 Zaire-UK Shipping and Air Transport Profits Agreement - in force
Article 1
Article 2
Article 3
Article 4
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Zambia
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2014 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
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1972 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
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Zimbabwe
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1982 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
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Other Official Materials
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Digest 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
[3.235.25.27]
3.235.25.27