Recent developments and planned negotiations on Double Taxation Agreements (DTA) and tax information exchange agreements (TIEA).
This policy paper sets out planned negotiations on DTA and TIEA.
The government regularly reviews the UK’s DTA and TIEA priorities. This is to ensure that the UK’s treaties continue to meet the needs of the businesses and individuals receiving income from abroad as well meeting the government’s objective of countering avoidance and evasion.
If you wish to receive more information about the forward programme, please write to:
HM Revenue and Customs
CT, International and Stamps
Tax Treaty Team
100 Parliament Street
Or email: firstname.lastname@example.org
Published: 13 November 2015
Updated: 30 November 2015
- The Change of view on the interpretation of the residence articles in sixteen Double Taxation Agreements attachment has been added to the page.
- Added developments since 1 April 2014
- First published.
From: HM Revenue & Customs