Double Taxation Treaties

Argentina

Tax Treaties in force - Argentina and UK - published by HMRC

Austria

The Austrian Tax Treaty Network: Double Taxation Conventions regarding income and capital - online resource providing access to the full text of Austrian double tax treaties in full text as published in the Federal Law Gazette (PDF format). The UK-Austria Double Tax Treaty is provided by the Federal Minitry of Finance in a dual-language version.

Australia

Australian Tax Treaties - official source for Australian tax treaties section on the Treasury Department's website. The site includes an archive of press releases on australian tax treaties and a ready reference table detailing 'treaty information, country, status, entry into force and Australian domestic implementation'.

Australian Treaties Library - includes the full text of double tax treaties. The database is provided by the Department of Foreign Affairs and Trade, and can be searched or browsed. The site also provides a Monthly Update List which records the status of recent treaties.

UK - Australia Double Tax Treaty

Tax Treaties in force - Australia and UK - published by HMRC

Australia-United Kingdom and Australia-Russia Tax Treaties - press release from the Treasurer of the Commonwealth of Australia, issued on 16th January 2004. The press release includes a summary of the main features of the Australia-UK treaty.

Double Taxation Relief (Taxes on Income) (Australia) Order 2003 - full text of the Statutory Instrument (20003/3199) with a schedule which includes the convention signed on 21st August 2003, which entered into force on 17th December 2003.

New UK/Australia Double Tax Treaty - one page summary (PDF format) of the changes in the double tax treaty from Deloitte & Touche, 1st September 2003.

Azerbaijan

Tax Treaties in force - Azerbaijan and UK - published by HMRC

Bangladesh

Tax Treaties in force - Bangladesh and UK - published by HMRC

Belgium

Tax Treaties in force - Belgium and UK- published by HMRC

Bolivia

Tax Treaties in force - Bolivia and UK- published by HMRC

Bosnia

Tax Treaties in force – Bosnia Herzegovina and UK- published by HMRC

Botswana

Tax Treaties in force – The Republic of Botswana and UK- published by HMRC

Bulgaria

Tax Treaties in force – Bulgaria and UK - published by HMRC

Canada

Tax Treaties (Canada) - webpages from the Department of Finance in Canada, listing the status of International Tax Treaty negotiations. Treaties are listed alphabetically by country under three headings: in force, signed but not yet in force, and under negotiation/re-negotiation. The full text of treaties and protocols are available in PDF format.

US-Canada Tax Treaty (597) - IRS publication providing guidance on the application of the tax treaty. PDF format (4 pages).

Tax Treaties in force - Canada and UK- published by HMRC

Previously the UK/Canada Double Taxation Convention document was published as Protocol amending the UK-Canada Double Taxation Convention (20 pages, PDF format) entered into force on 04 May 2004. The text has been is published as the Schedule to the Double Taxation Relief (Taxes on Income) (Canada) Order 2003 (Statutory Instrument 2003 No. 2619).

Protocol Signed Between Canada and the United Kingdom - press release from the Department of Finance in Canada (May 14th 2003) with the option to view the full text of the protocol.

Chile

UK/Chile Double Taxation Convention signed in London on 12th July 2003- published by HMRC

Croatia

Tax Treaties in force - Croatia and UK- published by HMRC

Czech Republic

Tax Treaties in force - Czech Republic and UK - published by HMRC

Egypt

Tax Treaties in force - Egypt and UK - published by HMRC

Estonia

UK/Estonia Double Taxation Convention signed 12 May 1994 - published by HMRC

Falkland Islands

Tax Treaties in force - Falkland Islands - UK and Falkland Islands Double Taxation Treaty published by HMRC

Fiji

Tax Treaties in force - Fiji and UK - published by HMRC

France

Tax Treaties in force - France and UK- published by HMRC

Conventions fiscales internationales (France) - double tax treaty service from the French Government's Tax information site. The full text of 108 tax treaties and protocols is available on this site through an easy to use interface and guide to abbreviations. French language only.

French US Tax Treaties - full text of the double taxation treaties between the United States and France. Provided by the French Embassy in Washington.

Georgia

Tax Treaties in force - Georgia and UK- published by HMRC

Germany

Double Taxation Treaties (Germany) a listing of all tax treaties currently in force, alongside relevant dates of coming into force and amendment, provided by the Bundesamt für Finanzen (Federal Office for Finance). The full text of the treaties can be downloaded in pdf format (German language only).

Ghana

Tax Treaties in force - Ghana and UK- published by HMRC

Guyana

Tax Treaties in force - Guyana and UK - published by HMRC

Iceland

Tax Treaties in force - Iceland and UK - published by HMRC

India

Tax Treaties in force - India - published by HMRC

Indonesia

Tax Treaties in force - Indonesia and UK - published by HMRC

Ireland

Tax Treaties (Ireland) - full text of a number of Irish Double Tax Treaties, provided through the website of the Irish Revenue Commissioners.

Italy

Tax Treaties in force - Italy and UK - published by HMRC

Japan

Tax Treaties in force - Japan and UK- published by HMRC

Jordan

Tax Treaties in force - Jordan and UK - published by HMRC

Korea

Tax Treaties in force - Korea and UK - published by HMRC

Kuwait

Tax Treaties in force - Kuwait and UK - published by HMRC

Latvia

UK Latvia Double Taxation Convention signed 8 May 1996 - published by HMRC

Lesotho

Uk Lesotho Double Taxation Conventio signed 29 January 1997 - published by HMRC

Lithuania

Tax Treaties in force - Lithuania and UK - published by HMRC

Macedonia

Tax Treaties in force - Macedonia and UK - published by HMRC

Malaysia

Tax Treaties in force - Malaysia and UK - published by HMRC

Malta

Tax Treaties in force - Malta and UK - published by HMRC

Malta's Double Tax Treaties - an independent commercial website with the full text of a number of Maltese double taxation treaties

Mauritius

Tax Treaties in force - Mauritius and UK - published by HMRC

Mexico

Tax Treaties in force - Mexico and UK - published by HMRC

Moldova

UK/Moldova Double Taxation Convention signed 8 November 2007 - published by HMRC

Mongolia

UK/Mongolia Double Taxation Convention signed 23 April 1996 - published by HMRC

Morocco

Tax Treaties in force - Morocco and UK - published by HMRC

New Zealand

Tax Treaties in force - New Zealand and UK - published by HMRC

Nigeria

Tax Treaties in force - Nigeria and UK - published by HMRC

Norway

Tax Treaties in force - Norway and UK - published by HMRC

Oman

Tax Treaties in force - Oman and UK - published by HMRC

Pakistan

Tax Treaties in force - Pakistan and UK - published by HMRC

Papua New Guinea

UK/Papua New Guinea Double Taxation Convention signed 17 September 1991 - published by HMRC

Poland

Tax Treaties in force - Poland and UK - published by HMRC

Russia

Tax Treaties in force - Russia and UK - published by HMRC

Saudi Arabia

Saudi Arabia/UK Double Taxation Convention - published by HMRC

Serbia and Montenegro

Tax Treaties in force - Serbia and Montenegro and UK - published by HMRC

Singapore

Tax Treaties in force - Singapore and UK - published by HMRC

Slovak Republic

UK/Czechoslovakia Double Taxation Convention Signed 5 November 1990 - published by HMRC

Slovenia

Tax Treaties in force - Slovenia and UK - published by HMRC

South Africa

Tax Treaties in force - South Africa and UK - published by HMRC

Switzerland

Double imposition (Switzerland) - the full text of Swiss double tax treaties, available in French, German and Italian from the Swiss Federal Chancellery.

Taiwan

Tax Treaties in force - Taiwan and UK - published by HMRC

Turkey

Tax Treaties in force - Turkey and UK - published by HMRC

Uganda

UK/Uganda Double Taxation Convention signed 23 December 1992 - published by HMRC

Ukraine

Tax Treaties in force - Ukraine and UK - published by HMRC

United Kingdom

Double Taxation Agreements - details of treaties in force and those that have been signed but are not yet enforced are available from the HMRC web site. Links to the full text of a number of treaties are included.

Double Taxation Agreements and Social Security Treaties - the International pages of the HMRC web site includes a list of the UK's treaties and amending protocols together with the Statutory Instrument Number. The full text of Statutory Instruments from 1987 onwards can be found on the Office of Public Sector Information (OPSI) website.

Double Taxation Relief Manual - HMRC manual on double taxation, including an alphabetical list of countries providing details of any agreements which exist with the UK

Double Taxation treaty claims for Non-Residents - information from HMRC on applications and claims by non-residents under Double Taxation Treaties

Digest of Double Taxation Treaties - issued by HMRC Residency in PDF format.

United Kingdom Territories

Double Taxation Agreements (Jersey) - the Income Tax Legislation page of the States of Jersey web site has the full text of a number of double taxation agreements including Jersey and UK

Double Taxation Arrangements (Guernsey) - the States of Guernsey web site has the full text of a number of double taxation agreements including Guernsey and UK

International Agreements (Isle of Man) - the Income Tax pages of the Isle of Man Government web site include the double tax treaty between the Isle of Man and UK

United States of America

Income Tax Treaties (US) - complete listing of 54 Income Tax Treaties in full text (in PDF format), with additional technical explanation where available. Provided by the Internal Revenue Service (IRS)

• US Tax Treaties (901) - an IRS publication summarising US income tax treaties. PDF format (46 pages).
• US-Canada Tax Treaty (597) - IRS publication providing guidance on the application of the tax treaty. PDF format (4 pages).

UK - US Double Tax Treaty

Tax Treaties in force - USA and UK - published by HMRC

Also available from the HMRC website is Special Tax Bulletin: UK/US Double Taxation Agreement (Inland Revenue), a 20 page tax bulletin (PDF format) from the Inland Revenue which provides an introduction to the agreement and looks at the treaty in depth.

Tax Convention with The United Kingdom : Treaty Doc. 107-19 (Senate) - text of the hearing before the U.S. Senate Committee on Foreign Relations on March 5th 2003 regarding the US-UK Double Tax Treaty including the opening statement from Senator Richard G. Lugar and witness statements from the US Department of the Treasury, Joint Committee on Taxation and the National Foreign Trade Council.

The Library and Information Service holds a collection of articles on the UK-US double taxation treaty. Further details on our photocopy/fax service can be found on our FAQ page or by calling the Enquiry Desk on 020 7920 8620.

Browse a list of books and articles on the UK - USA Double Taxation Treaty

Uzbekistan

UK/Uzbekistan Double Taxation Convention signed 15 October 1993 - published by HMRC

Venezuela

UK/Venezuela Double Taxation Convention signed 11 March 1996 - published by HMRC

Vietnam

UK/Vietnam Double Taxation Agreement signed 9 April 1994 - published by HMRC

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