Announcement by HMRC of the UK’s tax treaty negotiating priorities for the year to 31 March 2014
Updated 6 January 2015
1. Negotiating priorities for the year to 31 March 2014 and report on recent developments
The Government reviews the UK’s Double Taxation Agreement (DTA) and Tax Information Exchange Agreement (TIEA) priorities each year to ensure that the UK’s treaties continue to meet the needs of the businesses and individuals receiving income from abroad. HMRC monitors other countries’ treaties and invites representations from business, individuals, representative bodies, other Government departments and others with an interest in this area. We use the results to produce a programme of work for the year ahead, which is approved by HM Treasury ministers.
2. Programme to 31 March 2014
We plan to begin negotiations on DTAs and Protocols with:
- Bulgaria
- Sweden
- Tajikistan
- Tanzania
Further announcements may be made as additional negotiations are arranged. We also plan to take forward work on DTAs and Protocols with:
- Austria
- Belgium
- Canada,
- Croatia
- Germany
- Iceland
- Japan
- Kosovo
- Malawi
- Panama
- Portugal
- Russia
- Senegal
- Thailand
- Turkmenistan
- USA
- Zambia
We also plan to take forward work on TIEAs with:
- Andorra
- Macau
- Monaco
Negotiations with other countries will be announced when the appropriate opportunity arises.
If you wish to make representations about our forward programme please write to:
Dan Ingreji
HM Revenue & Customs
CT
International, Stamps & Anti-Avoidance (CTISA)
Tax Treaty Team
Room
3C/03
100 Parliament Street
London
SW1A 2BQ
E-mail address: dan.ingreji@hmrc.gsi.gov.uk
3. Developments since 1 April 2012
The UK has signed twelve agreements since 1 April 2012.
Dual Taxation Agreements:
- Albania
- Barbados
- Liechtenstein
- Norway and Spain
DTA Protocols and exchange of letters:
- Brunei
- China
- India
- Netherlands
- Switzerland
Tax Information Exchange Agreements:
- Brazil
- Marshall Islands.
4. Implementation of agreements
Agreements with the following countries entered into force during the year:
- Bahrain (DTA)
- Barbados (DTA)
- Belgium (Protocol)
- Ethiopia (DTA)
- Liberia (TIEA)
- Liechtenstein (DTA)
- Singapore (Protocol)
- South Africa (Protocol - dividends)
- Switzerland (Exchange of Letters)