Double taxation relief – new statutory instruments
The Government has published a large number of new Draft Statutory Instruments related to Double Taxation Relief and International Tax Enforcement Orders.
There are separate Statutory Instruments for each of the taxes and each of the countries listed below. In most cases this is part of the process of amending the Double Tax Agreements between the UK and the countries in question. The revisions will become law when the Statutory Instruments are finalised.
Double Taxation Relief and International Tax Enforcement Orders for each tax have been published re:
- Austria (Income tax, Corporation tax and CGT)
- Mexico (Income tax, Corporation tax and CGT)
- Oman (Income tax, Corporation tax and CGT)
- Singapore (Income tax, Corporation tax and CGT)
- Switzerland (Income tax, Corporation tax and CGT)
International Tax Enforcement Orders have been published re:
- Anguilla (Income tax, Corporation tax, CGT, VAT and IHT)
- The Bahamas (Taxes generally)
- Gibraltar (Taxes generally)
- Liechtenstein (Taxes generally)
- Turks & Caicos (Income tax, Corporation tax, CGT, VAT and IHT)