Information on Double Taxation and Social Security treaties - Further Information

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  • Social Security Treaties
    Double taxation treaties are agreements between two states designed protect against the risk of double taxation where the same income is taxable in two states, provide certainty of treatment for cross-border trade and prevent tax discrimination against UK business interests abroad.


  • International Manual
    INTM164000 - Table of contents for UK residents with foreign income or gains, particularly relating to dividends.