UK-USA Double Taxation Convention 바카라 사이트� Competent Authority Agreement (2) signed in July 2021 바카라 사이트� in force
Updated 9 August 2021
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COMPETENT AUTHORITY ARRANGEMENT
The competent authorities of the United Kingdom and the United States enter into this arrangement (the 바카라 사이트淎rrangement바카라 사이트�) regarding the interpretation of the term 바카라 사이트淣orth American Free Trade Agreement바카라 사이트� referred to in subparagraphs d) of paragraph 7 of Article 23 (Limitation on Benefits) of the Convention between the United States of America and the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains signed at London on July 24, 2001, as amended by the Protocol signed on July 19, 2002 (the 바카라 사이트淭reaty바카라 사이트�).
Pursuant to paragraph 1 of the Protocol Replacing the North American Free Trade Agreement with the Agreement between the United States of America, the United Mexican States, and Canada, done at Buenos Aires on November 30, 2018 (the 바카라 사이트淎greement바카라 사이트�), as amended by the Protocol of Amendment to that Agreement, done at Mexico City on December 10, 2019 (the 바카라 사이트淧rotocol of Amendment바카라 사이트� and collectively with the Agreement, the 바카라 사이트淯SMCA바카라 사이트�), the USMCA will supersede the North American Free Trade Agreement (the 바카라 사이트淣AFTA바카라 사이트�). The USMCA modernizes NAFTA, is entered into by the same parties, and governs the standards for trade and investment among the parties going forward.
Pursuant to paragraph 3 of Article 26 (Mutual Agreement Procedure) of the Treaty, the competent authorities of the United Kingdom and the United States agree that the references to the NAFTA in subparagraph d) of paragraph 7 of Article 23 of the Treaty shall be understood as references to the USMCA upon entry into force of the USMCA.
Agreed to by the undersigned competent authorities:
| US Competent Authority | 听 | UK Competent Authority |
| Nikole C. Flax | 听 | Daniel Berry |
| Internal Revenue Service | 听 | HM Revenue and Customs |