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). Follow the link below to find out more about the work of the OECD in this area.
Copies of Double Taxation conventions published from 1997 onwards can be found on the UK Legislation website. When ordering you may need to quote the Statutory Instrument number of the treaty or protocol listed.