Policy paper

Double Taxation Agreements: developments and planned negotiations

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
Room 3C/03
100 Parliament Street

Or email: taxtreaty.team@hmrc.gsi.gov.uk

Published 13 November 2015
Last updated 30 November 2015 + show all updates
  1. The Change of view on the interpretation of the residence articles in sixteen Double Taxation Agreements attachment has been added to the page.
  2. Added developments since 1 April 2014
  3. First published.