Guidance

Announcement by HMRC of the UK바카라 사이트™s tax treaty negotiating priorities for the year to 31 March 2014

Updated 6 January 2015

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1. Negotiating priorities for the year to 31 March 2014 and report on recent developments

The 바카라 사이트 reviews the UK바카라 사이트™s Double Taxation Agreement (DTA) and Tax Information Exchange Agreement (TIEA) priorities each year to ensure that the UK바카라 사이트™s treaties continue to meet the needs of the businesses and individuals receiving income from abroad. HMRC monitors other countries바카라 사이트™ treaties and invites representations from business, individuals, representative bodies, other 바카라 사이트 departments and others with an interest in this area. We use the results to produce a programme of work for the year ahead, which is approved by HM Treasury ministers.

2. Programme to 31 March 2014

We plan to begin negotiations on DTAs and Protocols with:

  • Bulgaria
  • Sweden
  • Tajikistan
  • Tanzania

Further announcements may be made as additional negotiations are arranged. We also plan to take forward work on DTAs and Protocols with:

  • Austria
  • Belgium
  • Canada,
  • Croatia
  • Germany
  • Iceland
  • Japan
  • Kosovo
  • Malawi
  • Panama
  • Portugal
  • Russia
  • Senegal
  • Thailand
  • Turkmenistan
  • USA
  • Zambia

We also plan to take forward work on TIEAs with:

  • Andorra
  • Macau
  • Monaco

Negotiations with other countries will be announced when the appropriate opportunity arises.

If you wish to make representations about our forward programme please write to:

Dan Ingreji바카라 사이트¨
HM Revenue & Customs바카라 사이트¨CT
International, Stamps & Anti-Avoidance (CTISA)바카라 사이트¨
Tax Treaty Team바카라 사이트¨ Room
3C/03바카라 사이트¨100 Parliament Street
바카라 사이트¨London 바카라 사이트¨SW1A 2BQ

E-mail address: dan.ingreji@hmrc.gsi.gov.uk

3. Developments since 1 April 2012

The UK has signed twelve agreements since 1 April 2012.

Dual Taxation Agreements:

  • Albania
  • Barbados
  • Liechtenstein
  • Norway and Spain

DTA Protocols and exchange of letters:

  • Brunei
  • China
  • India
  • Netherlands
  • Switzerland

Tax Information Exchange Agreements:

  • Brazil
  • Marshall Islands.

4. Implementation of agreements

Agreements with the following countries entered into force during the year:

  • Bahrain (DTA)
  • Barbados (DTA)
  • Belgium (Protocol)
  • Ethiopia (DTA)
  • Liberia (TIEA)
  • Liechtenstein (DTA)
  • Singapore (Protocol)
  • South Africa (Protocol - dividends)
  • Switzerland (Exchange of Letters)
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