Double tax treaties and agreements - update

Dec 09, 2019

Read our update on recent developments in this area. 

  • Details of recent developments and planned negotiations on Double Taxation Agreements have been published
  • The UK ratified its double tax treaty and protocol with Austria, giving UK domestic effect to the tax treaty and protocol signed by both countries on 23 October 2018
  • Details of tax treaties and related documents between the UK and Lesotho have been published
  • Details of tax treaties and related documents between the UK and Austria have been published
  • Details of tax treaties and related documents between the UK and Malta have been published
  • Details of tax treaties and related documents between the UK and France have been published
  • Details of tax treaties and related documents between the UK and Finland have been published
  • Details of tax treaties and related documents between the UK and Singapore have been published
  • Guernsey: tax treaties has been updated
  • Myanmar (Burma): tax treaties has been updated
  • Jersey: tax treaties has been updated
  • Lesotho tax treaties has been updated
  • Ireland: tax treaties has been updated
  • The protocol to the UK’s double tax treaty with Switzerland entered into force in July 2019. This takes effect in the UK on 1 January 2020 for taxes withheld at source, 6 April 2020 for income tax and capital gains tax and 1 April 2020 for corporation tax
  • Gibraltar: tax treaties has been updated to reflect that in October, the UK and Gibraltar signed the first double taxation agreement for the elimination of double taxation with respect to taxes on income and on capital gains and the prevention of tax evasion and avoidance. The treaty covers income tax and corporation tax in Gibraltar and income tax, corporation tax and capital gains tax in the UK. The agreement has not yet entered into force and will do so when both jurisdictions have completed their legislative procedures and exchanged diplomatic notes
  • Israel: tax treaties has been updated
  • Luxembourg: tax treaties has been updated
  • India: tax treaties has been updated
  • Georgia: tax treaties has been updated
  • Canada: tax treaties has been updated