Double taxation treaties are agreements between two states which are designed to:
Double taxation treaties are also drawn up to protect the UK government's taxing rights and protect against attempts to avoid or evade UK liability. They also contain provisions for the exchange of information between the taxation authorities of states.
There are more than 2,500 double taxation treaties world-wide and the UK has the largest network of treaties, covering over 100 countries. The UK seeks to encourage and maintain an international consensus on cross-border economic activity and to promote international trade. To this end the UK plays an important role in the Organisation for Economic Co-operation and Development (OECD). More information on the work of the OECD in this area is available on the OECD website (Opens new window).
Copies of double taxation conventions published from 1997 onwards can be found on the UK Legislation website (Opens new window).
Tax Information Exchange Agreements (TIEAs) are bilateral agreements under which territories agree to co-operate in tax matters through exchange of information. They enable governments to enforce their domestic tax laws by exchanging, on request, information relevant to a tax matter covered by the arrangements. They broadly follow the OECD Model Agreement on Exchange of Information on Tax Matters.
To date the UK has signed a number of bilateral TIEAs based on this OECD Model in addition to 9 reciprocal and non-reciprocal TIEAs relating to the EU Directive on the taxation of savings income.
The UK also exchanges information with other countries for tax purposes under the joint Council of Europe/OECD Convention on mutual administrative assistance in tax matters and, with other EU Member States, under the terms of a number of EU Directives and Regulations.
The UK participates actively in OECD work aimed at improving the efficiency of tax information exchange and ensuring that all jurisdictions that have not yet substantially implemented the international standard of fiscal transparency and exchange of information do so as soon as possible. More information on the work of the OECD in these areas is available on the OECD website (Opens new window).
Double Contribution Conventions (DCCs) promote the free movement of labour and assist in maintaining the UK's position as an attractive inward investment location. Among other things, DCCs provide that, where a worker is sent on detachment from one country to the other, he and his employer are liable to contribute only to the 'home' country's scheme - thus eliminating the liability to contribute simultaneously to the social security schemes of both countries. At the moment the UK has 2 DCCs with the possibility of others to follow.
The UK also has 14 bilateral social security conventions in force which include such contribution provisions which broadly speaking eliminate the liability to contribute simultaneously to the social security schemes of both countries. In addition, within the European Economic Area, EU regulations ensure that workers posted to or from the UK are protected from simultaneous liability for contributions in both countries.
More information can be found in the National Insurance Manual - M33015.
Recent agreements are available from The Stationery Office Ltd (TSO), or on the UK legislation website (Opens new window).
When ordering you may need to quote the Statutory Instrument (SI) Number of the treaty or protocol, which can be found under the list of treaties - see links on Tax Treaties page.
Alternatively most large public libraries should have bound volumes of the UK treaties.
