International Tax: Source Materials

Bloomsbury Professional

Publisher: Bloomsbury Professional

Copyright: 2017 Crown

International Tax: Source Materials

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

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Close sectionAlbania
- Close section2013 Albania-UK Double Taxation Agreement - in force
Close sectionAlgeria
- Close sectionUK/Algeria Double Taxation Convention Signed on 18 February 2015
- Close sectionUk/Algeria Air Transport Profits Agreement Signed 27 May 1981
Close sectionAnguilla
- Close sectionUK/Anguilla Tax Information Exchange Arrangement
Close sectionAntigua and Barbuda
- Close sectionAgreement
- Close sectionUK/Antigua Double Taxation Arrangement Signed 19 December 1947
Close sectionArgentina
- Close sectionUK/Argentina Double Taxation Convention
Close sectionArmenia
- Close sectionUK/Armenia Double Taxation Convention Signed in London on 13 July 2011: This Convention entered into force on 21 February 2012.
Close sectionAruba
- Close sectionUK/Aruba Tax Information Exchange Agreement: Signed 5 November 2010
Close sectionAustralia
- Close sectionUK/Australia Double Taxation Convention
Close sectionAustria
- Close sectionUK/Austria Income Tax Convention: Signed On 30 April 1968
Close sectionAzerbaijan
- Close sectionUK/Azerbaijan Double Taxation Convention
Close sectionBahrain
- Close sectionDouble Taxation Agreement Between the United Kingdom and the Kingdom Of Bahrain
Close sectionBangladesh
- Close sectionUK/Bangladesh Double Taxation Convention Signed 8 August 1979
Close sectionBarbados
- Close sectionUK/Barbados Double Taxation Agreement Signed in Barbados on 26 April 2012
Close sectionBelgium
- Close sectionUK/Belgium Double Taxation Convention
- Close sectionSecond Protocol Amending The Convention Between The Government of The United Kingdom of Great Britain and Northern Ireland and The Government of The Kingdom of Belgium for The Avoidance of Double Taxation and The Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains, Signed at Brussels on 1 June 1987, as Amended by The Protocol Signed at Paris on 24 June 2009
- Close sectionProtocol Amending the Convention Between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Kingdom of Belgium for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and Capital Gains, Signed at Brussels on 1 June 1987
Close sectionBelize
- Close sectionUK/Belize Tax Information Exchange Agreement: Signed 25 March 2010
- Close sectionUK/Belize Double Taxation Arrangement Signed 19 December 1947
Close sectionBolivia
- Close sectionUK/Bolivia Double Taxation Convention
Close sectionBotswana
- Close sectionUk/Botswana Double Taxation Convention
Close sectionBrazil
- Close sectionAgreement Between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Federative Republic of Brazil for the Exchange of Information Relating to Taxes
- Close sectionUK/Brazil: Agreement to Avoid the Double Taxation of Salaries of Aircrew
- Close sectionUK/Brazil Shipping and Air Transport Agreement Signed 29 December 1967
  - 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 sectionUK/Brazil Shipping and Air Transport Agreement Signed 27th July 2005
Close sectionBritish Virgin Islands
- Close sectionUK/British Virgin Islands Tax Information Exchange Agreement and Double Taxation Agreement
- Close sectionUK/British Virgin Islands Tax Information Exchange Agreement and Double Taxation Agreement: Signed 29 October 2008
Close sectionBrunei
- Close sectionUK/Brunei Double Taxation Arrangement: Signed 8 December 1950
Close sectionBulgaria
- Close sectionUK/Bulgaria Double Taxation Convention
- Close sectionConvention Between the United Kingdom of Great Britain and Northern Ireland and the Republic of Bulgaria For the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and on Capital Gains
Close sectionBurma
- Close sectionUK/Burma Double Taxation Convention Signed 13 March 1950
  - 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 sectionCameroon
- Close sectionUk/Cameroon Air Transport Agreement
Close sectionCanada
- 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
- 2015 Canada - UK Exchange of Notes on Arbitration - in force
Close sectionCayman Islands
- Close sectionUK/Cayman Islands Double Taxation Arrangement
  - Exchange of Letters
  - Arrangement Between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Cayman Islands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion
- Close sectionExchange of Letters Concerning Arrangements Between the United Kingdom and the Cayman Islands Contained in an Agreement on the Taxation of Savings Income
Close sectionChile
- Close sectionUK/Chile Double Taxation Convention
Close sectionChina
- Close sectionUK/China Air Transport Agreement
- Close sectionProtocol Amending the Double Taxation Agreement Between the United Kingdom and the People’s Republic of China
- Close sectionThe Double Taxation Agreement Between the United Kingdom and the People’s Republic of China
Close sectionColombia
- Close sectionUK/Colombia Double Taxation Convention
Close sectionCroatia
- Close sectionThis Agreement was signed on 15 January 2015 and entered into force on 19 November 2015.
Close sectionCyprus
- Close sectionUK/Cyprus Double Taxation Agreement Signed 20th June 1974
Close sectionCzech Republic
- Close sectionUK/Czechoslovakia Double Taxation Convention Signed 5 November 1990
Close sectionDenmark
- Close sectionUK/Denmark Double Taxation Convention Signed 11 November 1980
Close sectionDominica
- Close sectionAgreement between the UK and Dominica: taxes and tax matters: London, 31 March 2012
Close sectionEgypt
- Close sectionUK/Egypt Double Taxation Convention Signed 25 April 1977
Close sectionEstonia
- Close sectionUK/Estonia Double Taxation Convention: Signed 12 May 1994
Close sectionEthiopia
- Close sectionUK/Ethiopia Double Taxation Convention: Signed In London On 9 June 2011
Close sectionFalkland Islands
- Close sectionUK/Falkland Islands Double Taxation Arrangement
Close sectionFaroes
- Close sectionUK/Faroes Double Taxation Convention Signed in London On 20 June 2007
Close sectionFiji
- Close sectionUK/Fiji Double Taxation Convention Signed 21 November 1975
Close sectionFinland
- Close sectionUK/Finland Double Taxation Convention Signed 17 July 1969
Close sectionFrance
- Close sectionUK/France Double Taxation Convention Signed in London on 19 June 2008
Close sectionGambia
- Close sectionUK/Gambia Double Taxation Convention Signed 20 May 1980
Close sectionGeorgia
- Close sectionUK/Georgia Double Taxation Agreement Signed in London on 13 July 2004, As Amended by the Protocol Signed on 3 February 2010
- Close sectionProtocol to the UK/Georgia Double Taxation Agreement Signed in Tibilisi on 3 February 2010
Close sectionGermany
- Close sectionUK/Federal Republic of Germany Double Taxation Convention: Signed 30 March 2010
- Close sectionAgreement
  - Agreement: pursuant to paragraph 3 of Article 26 of the UK/Germany Double Taxation Convention
- Close sectionUK/Germany Double Taxation Convention (As Amended): Signed 30 March 2010
- Close sectionBank Levy Double Taxation Agreement Between the United Kingdom and the Federal Republic of Germany
- Close sectionSigned on 17 March 2014: This Protocol entered into force on 29 December 2015.
- Close sectionMutual 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.
  - 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.
Close sectionGhana
- Close sectionUK/Ghana Double Taxation Convention: Signed 20 January 1993
Close sectionGibraltar
- Close sectionUK/Gibraltar Exchange of Letters: Signed in London and Jakarta on 21 November 2013
Close sectionGreece
- Close sectionConvention Between The Government of The United Kingdom of Great Britain and Northern Ireland and The Government of The Kingdom of Greece For The Avoidance of Double Taxation and The Prevention of Fiscal Evasion with Respect to Taxes on Income
  - 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 sectionUK/Greece Road Transport Agreement Signed 31 August 1978
Close sectionGrenada
- Close sectionAgreement between the United Kingdom of Great Britain and Northern Ireland and Grenada for the Exchange of Information relating to Tax Matters.
- Close sectionUK/Grenada Double Taxation Arrangement Signed 4 March 1949
Close sectionGuernsey
- Close sectionUK - Guernsey Double Taxation Arrangement: Amendment by Exchange of Letters
  - Arrangement Between her Majesty’s Government and the States of Guernsey Amending the 1952 Arrangement Between the two Governments for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income as Amended by the 1994 and 2009 Arrangements Between the Two Governments
- Close sectionUK/Guernsey Double Taxation Arrangement Signed 24 June 1952
- Close sectionUK/Guernsey Tax Information Exchange Agreement and Arrangement Amending the 1952 Double Taxation Arrangement
- Close section2016 Protocol to the 1952 UK/Guernsey Double Taxation Arrangement
  - Arrangement Between her Majesty’s Government and the States of Guernseyamending the 1952 Arrangement Between the two Governments for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income as Amended by the 1994, 2009 and 2015 Arrangements Between the Two Governments
- Close sectionUK/Guernsey Double Taxation Arrangement Signed 24 June 1952
Close sectionGuyana
- Close sectionUK/Guyana Double Taxation Convention Signed 31 August 1992
Close sectionHong Kong
- Close sectionUK/Hong Kong Double Taxation Agreement and Protocol Signed 21 June 2010
Close sectionHungary
- Close sectionUK/Hungary Double Taxation Convention Signed in Budapest on 7 September 2011
Close sectionIceland
- Close sectionThis Convention entered into force on 10 November 2014
Close sectionIndia
- Close sectionProtocol Amending the Double Taxation Agreement Between the United Kingdom and the Republic of India
- Close sectionUK/India Double Taxation Convention
- Close sectionUK-India-Mou-Map-in-Force
  - Memorandum of Understanding Regarding Suspension of Collection of Taxes During Mutual Agreement Procedure
  - Annexure A
Close sectionIndonesia
- Close sectionUk/Indonesia Double Taxation Agreement: Signed 5 April 1993
Close sectionIran
- Close sectionUK/Iran Air Transport Agreement Signed 9 April 1960
  - Exchange of Letters Constituting an Agreement Concerning the Avoidance of Double Taxation on Income Derived From Air Transport Enterprises
Close sectionIreland
- Close sectionUK/Ireland Income and Capital Gains Tax Convention Signed on 2nd June 1976
Close sectionIsle of Man
- Close sectionAgreement in the form of an Exchange of Letters on the Taxation of Savings Income
- Close sectionUK/Isle of Man Tax Information Exchange Agreement and Arrangement Amending the 1955 Double Taxation Arrangement: Signed 29 September 2008
- Close sectionUK/Isle of Man Exchange of Letters Amending The 1955 Arrangement Signed in London on 10 October 2013
  - Exchange of Letters Between The United Kingdom and the Isle of Man Concerning The 1955 Arrangement Between The Two Governments For The Avoidance of Double Taxation and The Prevention of Fiscal Evasion with Respect to Taxes on Income
  - Appendix: Arrangement Between Her Majesty's Government and The Government of The Isle of Man Amending The 1955 Arrangement Between The Two Governments For The Avoidance of Double Taxation and The Prevention of Fiscal Evasion with Respect To Taxes on Income as Amended by The 1991 Arrangement, The 1994 Arrangement and The 2008 Arrangement Between The Two Governments
- Close section2016 Protocol to the 1955 Uk/Isle of Man Double Taxation Arrangement
  - Arrangement Between her Majesty’s Government and the Government of the Isle of Man Amending the 1955 Arrangement Between the Two Governments for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect To Taxes on Income as Amended by the 1991, 1994, 2008 and 2013 Arrangements Between the two Governments
- Close sectionThe UK/Isle of Man Double Taxation Arrangement
Close sectionIsrael
- Close sectionUK/Israel Double Taxation Convention Signed 26 September 1962
Close sectionItaly
- Close sectionUK/Italy Double Taxation Convention
Close sectionIvory Coast
- Close sectionUK/Ivory Coast Double Taxation Convention Signed 26 June 1985
Close sectionJamaica
- Close sectionUK/Jamaica Double Taxation Agreement Signed 16 March 1973
Close sectionJapan
- Close sectionThis Protocol was signed on 17 December 2013 and entered into force on 12 December 2014
- Close sectionUK/Japan Double Taxation Convention Signed 2 February 2006, as Amended by a Protocol Signed on 17 December 2013
Close sectionJersey
- Close sectionThis amendment by exchange of letters was signed in London on 22 September 2015 and in St Helier on 1 October 2015
  - Exchange of Letters Between Her Majesty’s Government and The Government of Jersey Concerning an Arrangement Amending The 1952 Arrangement Between The Two Governments for The Avoidance of Double Taxation and The Prevention of Fiscal Evasion with Respect to Taxes on Income
  - Appendix 1 To the Exchange of Letters
- Close sectionThis Agreement was signed and entered into force on 24 June 1952
  - Arrangement Between her Majesty’s Government and the Government of the Isle of Man Amending the 1955 Arrangement Between the Two Governments for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect To Taxes on Income as Amended by the 1991, 1994, 2008 and 2013 Arrangements Between the two Governments
- Close section2016 Protocol to The 1955 UK/Jersey Double Taxation Arrangement
  - Arrangement Between Her Majesty’s Government and The Government of Jersey Amending The 1952 Arrangement Between The Two Governments For The Avoidance of Double Taxation and The Prevention of Fiscal Evasion with Respect to Taxes on Income as Amended by The 1994, 2009 and 2015 Arrangements Between The Two Governments
Close sectionJordan
- Close sectionUK/ Jordan Double Taxation Convention: Signed 22 July 2001
Close sectionKazakhstan
- Close sectionUK/Kazakhstan Double Taxation Convention Signed 21 March 1994
Close sectionKenya
- Close sectionUK/Kenya Double Taxation Agreement Signed 31 July 1973
Close sectionKiribati
- Close sectionUK/Kiribati Double Taxation Arrangement Signed 10 May 1950
Close sectionKosovo
- Close sectionThis Agreement was signed on 4 June 2015 and entered into force on 16 December 2015
Close sectionKuwait
- Close sectionUK/Kuwait Double Taxation Agreement: Signed 23 February 1999
  - Agreement Between the United Kingdom of Great Britain and Northern Ireland and the State of Kuwait for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and on Capital
Close sectionLatvia
- Close sectionUK/Latvia Double Taxation Convention: Signed 8 May 1996
Close sectionLebanon
- Close sectionUK/Lebanon Shipping and Air Transport Agreement Signed 24 October 1963
  - 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 sectionUK/Lesotho Double Taxation Convention: Signed 29 January 1997
- Close sectionUK/Lesotho Double Taxation Agreement
Close sectionKyrgyzstan
- Kyrgyzstan-UK Double Taxation Convention - not in force
- Close sectionARTICLE 1
  - PERSONS COVERED
- Close sectionARTICLE 2
  - TAXES COVERED
- Close sectionARTICLE 3
  - GENERAL DEFINITIONS
- Close sectionARTICLE 4
  - RESIDENT
- Close sectionARTICLE 5
  - PERMANENT ESTABLISHMENT
- Close sectionARTICLE 6
  - INCOME FROM IMMOVABLE PROPERTY
- Close sectionARTICLE 7
  - BUSINESS PROFITS
- Close sectionARTICLE 8
  - INTERNATIONAL TRAFFIC
- Close sectionARTICLE 9
  - ASSOCIATED ENTERPRISES
- Close sectionARTICLE 10
  - DIVIDENDS
- Close sectionARTICLE 11
  - INTEREST
- Close sectionARTICLE 12
  - ROYALTIES
- Close sectionARTICLE 13
  - CAPITAL GAINS
- Close sectionARTICLE 14
  - INDEPENDENT PERSONAL SERVICES
- Close sectionARTICLE 15
  - INCOME FROM EMPLOYMENT
- Close sectionARTICLE 16
  - DIRECTORS’ FEES
- Close sectionARTICLE 17
  - ARTISTES AND SPORTSMEN
- Close sectionARTICLE 18
  - PENSIONS
- Close sectionARTICLE 19
  - GOVERNMENT SERVICE
- Close sectionARTICLE 20
  - STUDENTS
- Close sectionARTICLE 21
  - OTHER INCOME
- Close sectionARTICLE 22
  - METHOD FOR ELIMINATION OF DOUBLE TAXATION
- Close sectionARTICLE 23
  - NON-DISCRIMINATION
- Close sectionARTICLE 24
  - MUTUAL AGREEMENT PROCEDURE
- Close sectionARTICLE 25
  - EXCHANGE OF INFORMATION
- Close sectionARTICLE 26
  - DIPLOMATIC AND CONSULAR OFFICIALS
- Close sectionARTICLE 27
  - ENTRY INTO FORCE
- Close sectionARTICLE 28
  - TERMINATION
Close sectionLibya
- Close sectionUK/Libya Double Taxation Convention: Signed 17 November 2008
Close sectionLiechtenstein
- Close sectionUK/Liechtenstein Double Taxation Convention: Signed in London on 11 June 2012
- Close sectionUK/Liechtenstein Tax Information Exchange Agreement: Signed 11 August 2009
Close sectionLithuania
- Close sectionUK/Lithuania Double Taxation Convention: Signed 19 March 2001
- Close sectionUK/Lithuania Double Taxation Convention: Signed 19 March 2001
Close sectionLuxembourg
- Close sectionUK/Luxembourg Double Taxation Convention: Signed 24 May 1967
Close sectionMacedonia
- Close sectionUK/Macedonia: Double Taxation Agreement Signed in Skopje on 8 November 2006
Close sectionMalawi
- Close sectionUK/Malawi Double Taxation Agreement: Signed 25 November 1955
Close sectionMalaysia
- Close sectionUK/Malaysia Double Taxation Agreement: Signed 10 December 1996
- Close sectionProtocol to The UK/Malaysia Double Taxation Agreement
Close sectionMalta
- Close sectionUK/Malta Double Taxation Convention: Signed 12 May 1994
Close sectionMauritius
- Close sectionProtocol to the UK/Mauritius Double Taxation Convention
- Close sectionProtocol to the UK/Mauritius Double Taxation Convention: Signed 27 March 2003
- Close sectionUK/Mauritius Double Taxation Convention and Protocol: Signed 11 February 1981 (as amended in 1987, 2003 and 2011)
Close sectionMexico
- Close sectionProtocol to UK/Mexico Double Taxation Convention
- Close sectionUK/Mexico Double Taxation Convention: Signed 19 December 1947
- Close sectionUK/Mexico Double Taxation Convention: Signed 2 June 1994
Close sectionMoldova
- Close sectionUK/Moldova Double Taxation Convention: Signed in London on 8 November 2007
Close sectionMongolia
- Close sectionUK/Mongolia Double Taxation Convention: Signed 23 April 1996
Close sectionMontserrat
- Close sectionUK/Monsterrat Double Taxation Arrangement: Signed 19 December 1947
Close sectionMorocco
- Close sectionUK/Morocco Double Taxation Convention: Signed 8 September 1981
Close sectionNamibia
- Close sectionUK/Namibia Double Taxation Convention: Signed 28 May 1962
Close sectionNetherlands
- Close sectionCompetent Authority Agreement
  - Competent Authority Agreement
- Close sectionCompetent Authority Agreement
  - Competent Authority Agreement
- Close sectionUK/Netherlands Double Taxation Convention and Protocol in Respect of Bank Taxes Signed in London on 12 June 2013
- Close sectionUK/Netherlands Double Taxation Convention and Protocol: Signed 26 September 2008
- Close sectionProtocol Amending the Double Taxation Convention Between the United Kingdom and the Netherlands
- Close sectionUK/Netherlands Double Taxation Convention - Competent Authority Agreement
  - UK/Netherlands Double Taxation Convention - Competent Authority Agreement
Close sectionNetherlands Antilles
- Close sectionAgreement in The Form of An Exchange of Letters on The Taxation of Savings Income
- Close sectionUK/Netherlands Antilles (Curaçao, Sint Maarten and Bes Islands) Tax Information Exchange Agreement
Close sectionNew Zealand
- Close sectionUK/New Zealand Double Taxation Convention as Amended by the Protocols Signed on 4 November 2003
- Close sectionUK/New Zealand Double Taxation Convention
Close sectionNigeria
- Close sectionUK/Nigeria Double Taxation Agreement: Signed 9 June 1987
Close sectionNorway
- Close sectionDouble Taxation Convention between the United Kingdom and Norway signed in London on 14th March 2013
Close sectionOman
- Close sectionUK/Oman Double Taxation Agreement
Close sectionPakistan
- Close sectionUK/Pakistan Double Taxation Convention Signed 24 November 1986
Close sectionPanama
- Close sectionUK/Panama Double Taxation Convention: Signed on 29 July 2013
Close sectionPapua New Guinea
- Close sectionUK/Papua New Guinea Double Taxation Convention: Signed 17 September 1991
Close sectionPhilippines
- Close sectionUK/Philippines Double Taxation Convention: Signed 10 June 1976
Close sectionPoland
- Close sectionUK/Poland Double Taxation Convention: Signed in London on 20 July 2006
Close sectionPortugal
- Close sectionUK/Portugal Income Tax Convention: Signed 27 March 1968
Close sectionQatar
- Close sectionUk/Qatar Double Taxation Agreement: Signed 25 June 2009
Close sectionRomania
- Close sectionUK/Romania Double Taxation Convention: Signed 18 September 1975
Close sectionRussia
- Close sectionUK/Russia Double Taxation Convention: Signed 15 February 1994
Close sectionSaint Kitts and Nevis
- Close sectionUK/St Kitts and Nevis Double Taxation Convention: Signed 19 December 1947
- 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 Vincent and the Grenadines
- Close sectionAgreement: Treaty Series No. 24 (2011)
Close sectionSan Marino
- Close sectionAgreement
Close sectionSaudi Arabia
- Close sectionUK/Saudi Arabia air Transport Agreement: Signed 10 March 1993
- Close sectionUK/Saudi Arabia Double Taxation Convention and Protocol: Signed 31 October 2007
Close sectionSenegal
- Close sectionUK/Senegal Double Taxation Convention
Close sectionSerbia
- Close sectionUK/Yugoslavia Double Taxation Convention: Signed 6 November 1981
Close sectionSierra Leone
- Close sectionUK/Sierra Leone Double Taxation Convention: Signed 19 December 1947
Close sectionSingapore
- Close sectionProtocol to The UK/Singapore Double Taxation Agreement
- Close sectionUK/Singapore Double Taxation Agreement
- Close sectionUK/Singapore Double Taxation Agreement: Signed 12 February 1997
- Close sectionSecond Protocol to The Uk/Singapore Double Taxation Agreement
Close sectionSlovenia
- Close sectionUK/Slovenia Double Taxation Convention: Signed in London on 13 November 2007
Close sectionSolomon Islands
- Close sectionUK/Solomon Islands Double Taxation Arrangement Signed 10 May 1950
Close sectionSouth Africa
- Close sectionUK/South Africa Double Taxation Convention: Signed 4 July 2002
- Close sectionUK/South Africa Double Taxation Convention: Signed 4 July 2002
- Close sectionProtocol To The UK/South Africa Double Taxation Convention: Signed In Pretoria On 8 November 2010
Close sectionSoviet Union
- Close sectionUK/Soviet Union Income and Capital Gains Tax Convention: Signed on 31 July 1985
Close sectionSpain
- Close sectionSigned on 14th March 2013: This Convention will enter into force on 12 June 2014.
Close sectionSri Lanka
- Close sectionUK/Sri Lanka Double Taxation Convention: Signed 21 June 1979
Close sectionSudan
- Close sectionUK/Sudan Income & Capital Tax Convention: Signed 08 March 1975
Close sectionSwaziland
- Close sectionUK/Swaziland Double Taxation Convention: Signed 26 November 1968
Close sectionSweden
- Close sectionThis Agreement was signed on 26 March 2015 and entered into force on 20 December 2015
- Close sectionUK/Sweden Double Taxation Convention Signed 30 August 1983
Close sectionSwitzerland
- Close sectionProtocol To The UK/Switzerland Double Taxation Agreement: Signed in London on 7 September 2009
- 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 sectionUK/Taiwan Double Taxation Agreement and Annex to the Agreement Signed 8 April 2002
Close sectionTajikistan
- Close sectionThis Agreement was signed on 1 July 2014 and entered into force on 16 March 2015.
Close sectionThailand
- Close sectionUK/Thailand Double Taxation Convention Signed 18 February 1981
Close sectionTrinidad and Tobago
- Close sectionUK/Trinidad and Tobago Double Taxation Convention Signed 31 December 1982
Close sectionTunisia
- Close sectionUK/Tunisia Double Taxation Convention Signed 15 December 1982
Close sectionTurkey
- Close sectionUK/Turkey Double Taxation Agreement: Signed 19 February 1986
Close sectionTurkmenistan
- Close sectionUK/Turkmenistan Double Taxation Convention: Signed on 10 June 2016 in Ashgabat
Close sectionTurks and Caicos Islands
- Close sectionUK/Turks And Caicos Islands Exchange Of Letters: Signed In London On 26 November 2013
Close sectionTuvalu
- Close sectionUK/Tuvalu Double Taxation Arrangement: Signed 10 May 1950
Close sectionUganda
- Close sectionUK/Uganda Double Taxation Convention: Signed 23 December 1992
Close sectionUkraine
- Close sectionUK/Ukraine Double Taxation Convention: Signed 10 February 1993
Close sectionUnited Arab Emirates
- Close sectionUK/United Arab Emirates Double Taxation Convention: Signed on 12 April 2016
Close sectionUruguay
- Close sectionUK/Uruguay Double Taxation Convention: Signed on 24 February 2016
Close sectionUSA
- Close sectionUK/USA Double Taxation Convention: Signed 24 July 2001
Close sectionUzbekistan
- Close sectionUK/Uzbekistan Double Taxation Convention
Close sectionVenezuela
- Close sectionUK/Venezuela Double Taxation Convention: Signed 11 March 1996
Close sectionVietnam
- Close sectionUK/Vietnam Double Taxation Agreement: Signed 9 April 1994
Close sectionZaire
- Close sectionUK/Zaire Double Taxation Convention: Signed 11 October 1976
Close sectionZambia
- Close sectionUK/Zambia Double Taxation Agreement and Protocol Signed in Lusaka on 4 February 2014
- Close sectionUK/Zambia Double Taxation Convention Signed 22 March 1972: Amended by a protocol Signed 30 April 1981
Close sectionZimbabwe
- Close sectionUK/Zimbabwe Double Taxation Convention: Signed 19 October 1982
Close sectionOther Official Materials
- Close sectionDigest of Double Taxation Treaties: April 2016

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International Tax: Source Materials

Bloomsbury Professional

Publisher: Bloomsbury Professional

Copyright: 2017 Crown

International Tax: Source Materials

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Contents