INTM159014 - OECD Model Tax Convention - Introduction

UK Double Taxation Agreements

All the United Kingdom's agreements entered into since the publication of the first OECD model have been based on successive updates of it with appropriate variations to take into account, where necessary, the differing economic circumstances and tax and legal systems of the two countries.

There are still in force a small number of agreements, mainly with the United Kingdom's former colonies, which were entered into before the OECD model was published. Their provisions can differ radically from modern treaties and the OECD Commentary will not necessarily be a guide to their interpretation.