Digest of double taxation treaties
HMRC have published an updated (April 2011) issue of the ‘Digest of Double Taxation Treaties’. The digest includes updated information on double taxation arrangements between the UK and the British Virgin Islands, Cayman Islands, Germany, Hong Kong and the Netherlands.
The digest is intended as a guide to double taxation relief for certain types of UK income received by the residents of the territories listed in the digest. The digest does not explain the conditions for relief and specific questions should be addressed by reference to the relevant countries treaty and any subsequent protocols.
The comprehensive list includes all countries with which the UK has a double taxation treaty and can be accessed from the HMRC website atwww.hmrc.gov.uk/cnr/dtdigest.pdf
The list has been prepared in alphabetical order and each entry is divided into the following columns:
- Claim Forms
- Property Income Dividends
- Government Pensions
- Other Pensions / Annuities
- Other Income Article
- Personal Allowances