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TAXguide 09/20 Tax Treaty Briefing, January/March 2020

A comprehensive list of all the developments in international tax treaties in the first three months of 2020, including Qatar and Saudi Arabia’s adoption of the principle purpose test in its treaties with the UK.

TAXguide 09/20

Tax Faculty members can download this guidance in full.

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Overview

In TAXguide 09/20 Allan Cinnamon, Cintax Ltd and Tax Faculty volunteer, provides the first of four updates of changes to tax treaties worldwide this year.

Key developments include Qatar, Cyprus, Saudi Arabia and Portugal depositing with the OECD their Rservations and Notifications.

This update lists all of the changes from 1 January to 31 March and covers:

  • Permanent Establishment
  • BEPS
  • Triangular arrangements
  • Double tax relief- denial of exemption method
  • Gains from property- rich companies
  • Savings provision
  • MLI Summary as at 31 March 2020

This information is based on the author’s work, Practical International Tax Planning for UK Businesses and is reproduced with the consent of the publishers, Croner-i.