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Double tax treaties

Double taxation treaties aim to eliminate the double taxation of income arising in one territory and paid to residents of another. Over 3,000 of these treaties exist world-wide. The UK has double taxation treaties with more than 130 countries, making it one of the world's largest networks.

How we can help

The ICAEW Library and Information Service holds an up-to-date collection of worldwide double tax treaties, available to members on request.

If you are having difficulty locating a treaty within the resources below please call the Enquiry Desk on +44 (0)20 7920 8620 or email us at library@icaew.com.

You can obtain copies of articles or extracts of books by post, fax and email through our document supply service.

Useful links

ICAEW

Our tax by country pages feature various resources on double taxation.

GOV.UK

A collection of the UK's tax treaties is maintained by HMRC. It includes treaties in force as well as those that have been signed but are not yet in force.

In addition, HMRC publish a Digest of Double Taxation Treaties providing an overview of the relevant treaty rates (including cross references to the relevant paragraphs of the original treaties).

Historical treaties

The History of Tax Treaties Data Base provides historical documents relating to treaties drafted under the OECD Model Convention of 1963 and the older convention drafted under the League of Nations. It is a joint project by the OECD, Institute for Austrian and International Tax Law Vienna (WU), IBFD, Università Cattolica del Sacro Cuore, IFA Canadian Branch and the Canadian Tax Foundation.

Articles and books

Our collection includes tax annuals, best practice guides and other useful material.

To find out how you can borrow books from the Library please see our guide to book loans.

You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by web chat or by email at library@icaew.com.

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