International Tax: Source Materials

Bloomsbury Professional

Publication Date: 27 July 2021

Publisher: Bloomsbury Professional

Copyright: 2021 Crown

International Tax: Source Materials

The full text of UK Double Tax Agreements and other related documents

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Close sectionAlbania
- Close sectionSynthesised text of the Multilateral Instrument and the 2013 Albania-UK Double Taxation Agreement – in force
- Close section2013 Albania-UK Double Taxation Agreement - in force
Close sectionAlgeria
- Close section2015 Algeria-UK Double Taxation Convention - in force
- Close section1981 UK-Algeria Air Transport Agreement - terminated
  - Article 1
  - Article 2
  - Article 3
  - Article 4
  - Article 5
  - Article 6
  - Article 7
Close sectionAnguilla
- Close sectionUK/Anguilla Tax Information Exchange Agreement: exchange of information - in force
  - Close sectionAppendix 1 Arrangement between the Government of The United Kingdom of Great Britain and Northern Ireland and The Government of Anguilla for The Exchange of Information Relating to Taxes
Close sectionAntigua and Barbuda
- Close section1947 Double Taxation Arrangement as amended by the 1968 Arrangement - in force
Close sectionArgentina
- Close section1996 Argentina-UK Double Taxation Convention - in force
Close sectionArmenia
- Close section2011 Armenia-UK Double Taxation Convention - in force
Close sectionAruba
- Close sectionUK/Aruba Tax Information Exchange Agreement: exchange of information - in force
Close sectionAustralia
- Close sectionSynthesised text of the Multilateral Instrument and the 2003 Australia-UK Double Taxation Convention - in force
- Close section2003 Australia-UK Double Taxation Convention - in force
- Close sectionAustralia-UK MOU on arbitration under Part VI of the Multilateral Instrument
Close sectionAustria
- Close section2018 Austria-UK Double Taxation Convention – in force
- Close section1969 Austria-UK Double Taxation Convention, as amended by protocol on 11 September 2009 - in force
- Close sectionUK-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 sectionAzerbaijan
- Close section1994 Azerbaijan-UK Double Taxation Convention - in force
Close sectionBahrain
- Close section2012 UK-Bahrain Double Taxation Agreement - in force
Close sectionBangladesh
- Close section1979 UK - Bangladesh Double Taxation Convention - in force
Close sectionBarbados
- Close section2012 Barbados-UK Double Taxation Convention - in force
Close sectionBelarus
- Close section2017 Belarus-UK Double Taxation Convention – in force
Close sectionBelgium
- Close sectionSynthesised text of the Multilateral Instrument and the 1987 Belgium-UK Double Taxation Convention (as amended) – in force
- Close section1987 Belgium-UK Double Taxation Convention as amended by the 2012 protocol – in force
- Close section2012 UK-Belgium Protocol – in force
- Close sectionThe 2014 Protocol – not in force
Close sectionBelize
- Close section1947 Belize-UK Double Taxation Arrangement as amended by the 1973 arrangement - in force
Close sectionBermuda
- Close sectionUK 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 sectionBolivia
- Close section1994 Bolivia-UK Double Taxation Convention - in force
Close sectionBosnia-Herzegovina
- Close sectionSynthesised text of the Multilateral Instrument (MLI) and the 1981 Yugoslavia - UK Double Taxation Convention - in force
Close sectionBotswana
- Close section2005 Botswana-UK Double Taxation Convention - in force
Close sectionBrazil
- Close sectionBrazil-UK Shipping and Air Transport Agreement 2005 - in force
- Close sectionBrazil-UK Shipping Air Transport Agreement 1967 (exchange of notes) - in force
  - 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 sectionBrazil-UK tax treaty: aircrew agreement - in force
- Close sectionTax Information Exchange Agreement: exchange of information - not in force
Close sectionBritish Virgin Islands
- Close section2008 British Virgin Islands-UK Double Taxation Agreement - in force
- Close sectionUK/British Virgin Islands Tax Information Exchange Agreement: exchange of information - in force
Close sectionBrunei
- Close section1950 Brunei - UK Double Taxation Agreement, amended by the 2012 arrangement - in force
Close sectionBulgaria
- Close section2015 Bulgaria-UK Double Taxation Convention - in force
- Close section1987 Bulgaria-UK Double Taxation Convention – terminated
Close sectionCameroon
- Close section1981 Cameroon-UK Air Transport Agreement - in force
Close sectionCanada
- Synthesised text of the Multilateral Instrument and the 1978 Canada-UK Double Taxation Convention – in force
- Close sectionConvention Between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Canada for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains
- Close section1978 Canada - UK Double Taxation Convention, amended by the 2014 Protocol - in force
- 2015 Canada - UK Exchange of Notes on Arbitration - in force
Close sectionCayman Islands
- Close section2010 Cayman Islands-UK Double Taxation Arrangement - in force
Close sectionChile
- Close section2003 UK and Chile Double Taxation Convention - in force
Close sectionChina
- Close section2011 China-UK Double Taxation Agreement, as amended in 2013 - in force
- Close section2013 China-UK Protocol to the 2011 Agreement - in force
  - Article I
  - Article II
- Close section2011 UK-China Double Taxation Agreement - in force
- Close section1981 UK-China Air Transport Agreement - in force
  - Article 1
  - Article 2
  - Article 3
  - Article 4
  - Article 5
Close sectionColombia
- Close section2016 Colombia - UK Double Taxation Convention - in force
Close sectionCroatia
- Close section2015 Croatia and UK Double Taxation Agreement - in force
Close sectionCyprus
- Close section2018 Cyprus and UK Double Taxation Convention as amended by the 2018 Protocol – in force
- Close section2018 Cyprus and UK Double Taxation Convention – in force
- Close section2018 Cyprus and UK Protocol to the 2018 Double Taxation Convention – in force
  - ARTICLE I
  - ARTICLE II
- Close section1974 Cyprus and UK Double Taxation Convention as amended by a Protocol signed 2 April 1980 - in force
Close sectionCzech Republic
- Close sectionSynthesised text of the Multilateral Instrument and the 1990 Czechoslovakia-UK Double Taxation Convention as it applies to the Czech Republic - in force
- Close section1990 Czechoslovakia-UK Double Taxation Convention continues to apply - in force
Close sectionDenmark
- Close sectionSynthesised text of the Multilateral Instrument (MLI) and the 1980 UK - Denmark Double Taxation Convention - in force
- Close section1980 UK-Denmark Double Taxation Convention as amended by the 1996 Protocol - in force
Close sectionDominica
- Close sectionAgreement between the UK and Dominica: taxes and tax matters
Close sectionEgypt
- Close section1977 Egypt-UK Double Taxation Convention - in force
Close sectionEstonia
- Close section1994 Estonia and UK Double Taxation Convention - in force
Close sectionEthiopia
- Close section2011 Ethiopia-UK Double Taxation Convention - in force
Close sectionFalkland Islands
- Close section1997 Falkland Islands UK Double Taxation Arrangement - in force
Close sectionFaroes
- Close section2007 Faroes-UK Double Taxation Convention - in force
Close sectionFiji
- Close section1975 Fiji and UK Double Taxation Convention - in force
Close sectionFinland
- Close sectionSynthesised text of the Multilateral Instrument and the 1969 UK-Finland Double Taxation Convention – in force
- Close section1969 UK-Finland Double Taxation Convention as amended by the 1996 Protocol - in force
Close sectionFrance
- Close sectionSynthesised text of the Multilateral Instrument and the 2008 France-UK Double Taxation Convention – in force
- Close section2008 France and UK Double Taxation Convention - in force
Close sectionGambia
- Close section1980 Gambia-UK Double Taxation Convention - in force
Close sectionGeorgia
- Close sectionSynthesised text of the Multilateral Instrument and the 2004 Georgia-UK Double Taxation Agreement – in force
- Close section2010 Georgia-UK Protocol - in force
- Close section2004 Georgia-UK Double Taxation Agreement as amended by the 2010 Protocol - in force
Close sectionGermany
- Close section2021 Germany-UK Protocol to the 2010 Double Taxation Convention - not in force
- 2021 Germany-UK joint declaration
- Close section2010 Germany-UK Double Taxation Convention as amended by the 2014 Protocol - in force
- Close sectionGermany-UK Protocol to the 2010 Double Taxation Convention - in force
- Close sectionUK-Germany Bank Levy Double Taxation Agreement - terminated
- Mutual Agreement Between the Competent Authorities of the United Kingdom and the Federal Republic of Germany in Order to Settle the Mode of Application of the Arbitration Process Provided by Paragraph 5 of Article 26 of the Convention Between the United Kingdom of Great Britain and Northern Ireland and the Federal Republic of Germany for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and on Capital, Signed at London On 30 March 2010.
- Germany-UK MoU on Article 26 Mutual Agreement Procedure - in force
- Close section2010 Germany-UK Double Taxation Convention - in force
Close sectionGhana
- Close sectionUK/Ghana Double Taxation Convention: Signed 20 January 1993
Close sectionGibraltar
- Close section2019 Gibraltar-UK Double Taxation Agreement – in force
- Close section2009 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
Close sectionGreece
- Close section1978 Greece-UK Road Transport Agreement - in force
- Close section1953 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
Close sectionGrenada
- Close section1949 Grenada-UK Double Taxation Convention as amended by the 1968 Arrangement - in force
- Close sectionAgreement between the UK and Grenada for the exchange of information relating to tax matters
Close sectionGuernsey
- Close section2018 Guernsey-UK Double Taxation Agreement – in force
- Close section1952 Guernsey-UK Double Taxation Agreement as amended by the 2016 Protocol - in force
- 2016 Guernsey-UK Protocol - in force
- 2015 Guernsey-UK Protocol - in force
Close sectionGuyana
- Close section1992 Guyana-UK Double Taxation Convention - in force
Close sectionHong Kong
- Close section2010 Hong Kong-UK Double Taxation Agreement - in force
Close sectionHungary
- Close section2011 Hungary-UK Double Taxation Convention - in force
Close sectionIceland
- Close section2013 Iceland-UK Double Taxation Convention - in force
Close sectionIndia
- Close sectionSynthesised text of the Multilateral Instrument and the 1993 India-UK Double Taxation Convention - in force
- Close section2013 UK-India Protocol to Double Taxation Convention - in force
- Close section1993 India-UK Double Taxation Convention, as amended in 2013 - in force
- Close sectionIndia-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
Close sectionIndonesia
- Close section1994 UK-Indonesia Double Taxation Agreement - in force
Close sectionIran
- 1960 Iran-UK Air Transport Agreement - in force
Close sectionIreland
- Close sectionSynthesised text of the Multilateral Instrument and the 1976 Ireland-UK Double Taxation Convention – in force
- Close section1976 Ireland-UK Double Taxation Convention as amended by the 1998 Protocol - in force
Close sectionIsle of Man
- Close section2018 Isle of Man-UK Double Taxation Agreement – in force
- 2016 Isle of Man-UK Protocol - terminated
- 2013 Isle of Man-UK exchange of letters - in force
- Close section1955 Isle of Man-UK Double Taxation Arrangement as amended by the 2016 Protocol - terminated
Close sectionIsrael
- Close sectionConvention Between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Israel for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
- Protocol amending the 1977 UK/Israel Double Taxation Convention
- Close sectionProtocol Between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the State of Israel, Further Amending the Convention Between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Israel for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, Signed at London on 26th September 1962, As Amended by the Protocol Signed at London on 20th April 1970
  - 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
Close sectionItaly
- Close section1988 Italy-UK Double Taxation Convention - in force
Close sectionIvory Coast
- Close section1985 Ivory Coast-UK Double Taxation Convention - in force
Close sectionJamaica
- Close section1973 Jamaica-UK Double Taxation Agreement - in force
Close sectionJapan
- Close sectionSynthesised text of the Multilateral Instrument and the 2006 Japan - UK Double Taxation Convention - in force
  - Article 1
  - Article 2
  - Article 3
  - Article 4
  - Article 5
  - Article 6
  - Article 7
  - Article 8
  - Article 9
  - Article 10
  - Article 11
  - Article 12
  - Article 13
  - Article 14
  - Article 15
  - Article 16
  - Article 17
  - Article 18
  - Article 19
  - Article 20
  - Article 21
  - Article 22
  - Article 23
  - Article 24
  - Article 25
  - Article 26
  - Article 26A
  - Article 27
  - Article 28
  - Article 29
  - Protocol
  - Exchange of Notes
- Close section2013 Japan-UK protocol - in force
  - 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 section2006 Japan-UK Double Taxation Convention as amended by the 2013 protocol - in force
  - Article 1
  - Article 2
  - Article 3
  - Article 4
  - Article 5
  - Article 6
  - Article 7
  - Article 8
  - Article 9
  - Article 10
  - Article 11
  - Article 12
  - Article 13
  - Article 14
  - Article 15
  - Article 16
  - Article 17
  - Article 18
  - Article 19
  - Article 20
  - Article 21
  - Article 22
  - Article 23
  - Article 24
  - Article 25
  - Article 26
  - Article 26A
  - Article 27
  - Article 28
  - Article 29
  - Protocol
- Close sectionJapan/UK MOU on arbitration in the Mutual Agreement Procedure (Article 25) - in force
Close sectionJersey
- Close section2018 Jersey Double Taxation Agreement – in force
- Close sectionTax 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
Close sectionJordan
- Close section2001 Jordan-UK Double Taxation Convention - in force
Close sectionKazakhstan
- Close section1994 Double Taxation Convention as amended by the 1997 Protocol - in force
Close sectionKenya
- Close section1973 Kenya-UK Double Taxation Agreement as amended by the 1976 Protocol - in force
Close sectionKiribati
- Close section1950 Kiribati-UK Double Taxation Arrangement as amended by the 1974 Arrangement - in force
Close sectionKosovo
- Close section2015 Kosovo-UK Double Taxation Convention
Close sectionKuwait
- 1999 Kuwait-UK Double Taxation Agreement - in force
Close sectionKyrgyzstan
- Close sectionKyrgyzstan-UK Double Taxation Convention - not in force
Close sectionLatvia
- Close section1996 Latvia-UK Double Taxation Convention - in force
Close sectionLebanon
- Close section1963 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
Close sectionLesotho
- Close section2016 Lesotho-UK Double Taxation Agreement – in force
Close sectionLiberia
- Close sectionUK/Liberia Tax Information Exchange Agreement: exchange of information - in force
Close sectionLibya
- Close section2008 Libya-UK Double Taxation Convention - in force
Close sectionLiechtenstein
- Close section2012 Liechtenstein-UK Double Taxation Convention and Protocol - in force
- Close sectionUK/Liechtenstein Tax Information Exchange Agreement
Close sectionLithuania
- Close sectionSynthesised text of the Multilateral Instrument and the 2001 Lithuania - UK Double Taxation Convention - in force
- Close section2002 Lithuania-UK Protocol - in force
- Close section2001 Lithuania-UK Double Taxation Convention - in force
Close sectionLuxembourg
- Close sectionSynthesised text of the Multilateral Instrument and the 1967 Luxembourg-UK Double Taxation Convention – in force
- Close section1967 Luxembourg-UK Double Taxation Convention as amended by the 2009 protocol - in force
Close sectionMacedonia
- Close section2006 Macedonia-UK Double Taxation Agreement - in force
Close sectionMalawi
- Close section1955 Malawi-UK Double Taxation Agreement as amended by the 1978 Protocol - in force
Close sectionMalaysia
- Close section2010 Malaysia-UK Protocol - in force
- Close section1996 Malaysia - UK Double Taxation Agreement as amended by the 2010 Protocol - in force
Close sectionMalta
- Close sectionSynthesised text of the Multilateral Instrument and the 1994 Malta-UK Double Taxation Convention
- Close section1994 Malta-UK Double Taxation Convention - in force
Close sectionMarshall Islands
- Close sectionUK/Marshall Islands Tax Information Exchange Agreement: exchange of information - not in force
Close sectionMauritius
- Close section2018 Mauritius-UK Protocol to the 1981 Double Taxation Convention – in force
- Close section2011 Mauritius-UK Protocol - in force
- Close section2003 Mauritius-UK Protocol - in force
- Close section1981 Mauritius/UK Double Taxation Convention, as amended in 2011 - in force
Close sectionMexico
- Close section2011 Mexico-UK Protocol to Double Taxation Convention – in force
- Close section1994 Mexico-UK Double Taxation Convention - in force
Close sectionMoldova
- Close section2007 Moldova-UK Double Taxation Convention - in force
Close sectionMonaco
- Close sectionUK/Monaco Tax Information Exchange Agreement: exchange of information - in force
Close sectionMongolia
- Close section1996 Mongolia-UK Double Taxation Convention - in force
Close sectionMontserrat
- Close section1947 Montserrat-UK Double Taxation Arrangement as amended by the 2009 Arrangement - in force
Close sectionMorocco
- Close section1981 Morocco-UK Double Taxation Convention - in force
Close sectionMyanmar (Burma)
- Close section1950 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
Close sectionNamibia
- Close section1962 Namibia-UK Double Taxation Convention as amended by the 1967 protocol - in force
  - Article I
  - Article II
  - Article III
  - Article IV
  - Article V
  - Article VI
  - Article VII
  - Article VIII
  - Article IX
  - Article X
  - Article XI
  - Article XII
  - Article XIII
  - Article XIV
  - Article XV
  - Article XVI
  - Article XVII
  - Article XVIII
  - Article XIX
  - Article XX
  - Article XXI
  - Article XXII
  - Article XXIII
  - Article XXIV
  - Article XXV
  - Article XXVI
Close sectionNetherlands
- Close sectionSynthesised text of the Multilateral Instrument and the 2008 Netherlands-UK Double Taxation Convention – in force
- Close section2008 Netherlands Double Taxation Convention as Amended by the 2013 Protocol - in Force
- Close section2013 UK-Netherlands Double Taxation Convention - bank taxes - in force
- Close section2013 Netherlands-UK Double Taxation Convention Protocol - in force
- Close section2008 Netherlands-UK Double Taxation Convention and Protocol - in force
- UK-Netherlands Double Taxation Convention - Competent Authority Agreement signed September 2014 - in force
- 2008 Netherlands-UK Double Taxation Convention and Protocol: Competent Authority Agreement on Closed FGRs - in force
Close sectionNetherlands Antilles
- Close sectionUK/Netherlands Antilles (Curaçao, Sint Maarten and Bes Islands) Tax Information Exchange Agreement: exchange of information - in force
Close sectionNew Zealand
- Close sectionSynthesised text of the Multilateral Instrument and the 1983 New Zealand-UK Double Taxation Convention - in force
- Close section1983 New Zealand - UK Double Taxation Convention as amended by the 2007 protocol - in force
- Close section2007 New Zealand-UK protocol - in force
Close sectionNigeria
- Close section1987 Nigeria-UK Double Taxation Agreement - in force
Close sectionNorway
- Close section2013 Norway-UK Double Taxation Convention - in force
Close sectionOman
- Close section1998 Oman-UK Double Taxation Agreement as amended by the 2009 protocol
Close sectionPakistan
- Close section1986 Pakistan-UK Double Taxation Convention - in force
Close sectionPanama
- Close section2013 Panama-UK Double Taxation Convention - in force
Close sectionPapua New Guinea
- Close section1991 Papua New Guinea-UK Double Taxation Convention - in force
Close sectionPhilippines
- Close section1976 Philippines-UK Double Taxation Convention - in force
Close sectionPoland
- Close sectionSynthesised text of the Multilateral Instrument and the 2006 Poland-UK Double Taxation Convention - in force
- Close section2006 Poland-UK Double Taxation Convention - in force
Close sectionPortugal
- Close section1968 Portugal-UK Double Taxation Convention - in force
Close sectionQatar
- Close section2009 Qatar-UK Double Taxation Agreement (as amended by 2010 protocol) - in force
Close sectionRomania
- Close section1975 Romania-UK Double Taxation Convention - in force
Close sectionRussia
- Close section1994 Russia-UK Double Taxation Convention - in force
Close sectionSaint Kitts and Nevis
- Close section1947 St Kitts and Nevis-UK Double Taxation Arrangement - in force
- Close sectionAgreement Between the United Kingdom of Great Britain and Northern Ireland and Saint Christopher (Saint Kitts) and Nevis for the Exchange of Information Relating to Tax Matters
Close sectionSaint Lucia
- Close sectionUK-Saint Lucia Tax Information Exchange Agreement: exchange of information - in force
Close sectionSaint Vincent and the Grenadines
- Close sectionAgreement between the UK and Saint Vincent and the Grenadines for the exchange of information relating to tax matters
Close sectionSan Marino
- Close sectionAgreement between the UK and San Marino for the exchange of information relating to taxes
Close sectionSaudi Arabia
- Close sectionSynthesised text of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) and the Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and Government of the Kingdom of Saudi Arabia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital
- Close section2007 Saudi Arabia-UK Double Taxation Convention and Protocol - in force
- Close section1993 Saudi Arabia-UK Air Transport Agreement - in force
  - Article 1
  - Article 2
  - Article 3
  - Article 4
  - Article 5
  - Article 6
  - Article 7
Close sectionSenegal
- Close section2015 Senegal and UK tax treaty: double taxation convention - in force
Close sectionSerbia
- Close sectionSynthesised text of the Multilateral Instrument and the 1981 Serbia-UK Double Tax Convention - in force
- Close section1981 Yugoslavia/UK Double Taxation Convention - in force
Close sectionSierra Leone
- Close section1947 Sierra Leone-UK Double Taxation Agreement as amended by the 1968 protocol - in force
Close sectionSingapore
- Close sectionSynthesised text of the Multilateral Instrument and the 1997 Singapore-UK Double Taxation Agreement – in force
- Close section1997 Singapore - UK Double Taxation Agreement as amended by the 2012 protocol - in force
- Close section2012 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
- Close section2010 Singapore-UK protocol - in force
- Close section1997 Singapore-UK Double Taxation Agreement - in force
Close sectionSlovak Republic
- Close sectionSynthesised text of the Multilateral Instrument and the 1990 Czechoslovakia-UK Double Taxation Convention as it applies to the Slovak Republic - in force
- Close section1990 Czechoslovakia - UK Double Taxation Convention - in force
Close sectionSlovenia
- Close sectionSynthesised Text of the Mli and the Convention Between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Slovenia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital
- Close section2007 Slovenia-UK Double Taxation Convention - in force
Close sectionSolomon Islands
- Close section1950 Solomon Islands Double Taxation Arrangement as amended by the 1974 Arrangement - in force
Close sectionSouth Africa
- Close section2002 South Africa-UK Double Taxation Convention as amended by the 2010 protocol
- Close section2010 South Africa-UK protocol
- Close section2002 South Africa-UK Double Taxation Convention
Close sectionSpain
- Close section2013 Spain-UK Double Taxation Convention - in force
- Spain-UK MoU on Article 25 Mutual Agreement Procedure - in force
Close sectionSri Lanka
- Close section1979 Sri Lanka-UK Double Taxation Convention as amended by the 1980 exchange of notes - in force
Close sectionSudan
- Close section1975 Sudan-UK Double Taxation Convention - in force
Close sectionSwaziland
- Close section1968 Swaziland-UK Double Taxation Agreement - in force
Close sectionSweden
- Close section2021 Protocol to the 2015 Sweden-UK Double Taxation Convention – signed not in force
- Close section2015 Sweden-UK Double Taxation Convention - in force
Close sectionSwitzerland
- Close section1977 UK-Switzerland Double Taxation Convention as amended by the 2017 protocol – in force
- Close section2009 UK-Switzerland protocol - in force
- 2017 UK-Switzerland protocol - in force
- Close section2009 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
- Close sectionUK/Switzerland Double Taxation Convention: Exchange Of Letters Signed In May 2012
  - The Ambassador of Switzerland
- Close section1977 UK/Switzerland Double Taxation Convention as amended by the 2009 Protocol
Close sectionTaiwan
- Close section2002 Taiwan-UK Double Taxation Agreement and Annex - in force
Close sectionTajikistan
- Close section2015 Tajikistan/UK double taxation agreement - in force
Close sectionThailand
- Close section1981 Thailand-UK Double Taxation Convention - in force
Close sectionTrinidad and Tobago
- Close section1982 Trinidad and Tobago-UK Double Taxation Convention - in force
Close sectionTunisia
- Close section1982 Tunisia-UK Double Taxation Convention - in force
Close sectionTurkey
- Close section1988 Turkey-UK Double Taxation Agreement - in force
Close sectionTurkmenistan
- Close section2016 UK/Turkmenistan Double Taxation Convention
Close sectionTurks and Caicos Islands
- Close sectionUK-Turks and Caicos Islands Tax Information Exchange Agreement: exchange of information - in force
- Close sectionTax Information Exchange Agreement: exchange of letters - not in force
Close sectionTuvalu
- Close section1950 Tuvalu-UK Double Taxation Arrangement as amended by the 1974 arrangement - in force
Close sectionUganda
- Close section1992 Uganda-UK Double Taxation Convention - in force
Close sectionUkraine
- Close section2017 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 section1993 Ukraine-UK Double Taxation Convention - in force
Close sectionUnited Arab Emirates
- Close sectionSynthesised text of the Multilateral Instrument and the 2016 UK-UAE Double Taxation Convention - in force
- Close section2016 UK-UAE Double Taxation Convention
Close sectionUruguay
- Close section2016 Uruguay-UK tax treaty: Double Taxation Convention - in force
- Close sectionUK/Uruguay Tax Information Exchange Agreement: exchange of information - in force
Close sectionUSA
- Close section2001 USA-UK Double Taxation Convention as amended by the 2002 protocol - in force
Close sectionUzbekistan
- Close section1993 Uzbekistan Double Taxation Convention as amended by the 2018 Protocol - in force
- Close section2018 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 section1993 Uzbekistan Double Taxation Convention - in force
Close sectionVenezuela
- Close section1996 Venezuela Double Taxation Agreement - in force
Close sectionVietnam
- Close section1994 Vietnam-UK Double Taxation Agreement - in force
Close sectionZaire
- Close section1976 Zaire-UK Shipping and Air Transport Profits Agreement - in force
Close sectionZambia
- Close section2014 Zambia - UK Double Taxation Agreement - in force
- Close section1972 Zambia-UK Double Taxation Convention as amended by the 1981 protocol - in force
Close sectionZimbabwe
- Close section1982 Zimbabwe-UK Double Taxation Convention - in force
Close sectionOther Official Materials
- Close sectionDigest of Double Taxation Treaties: April 2016

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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

Contents Contents

Contents