Policy paper

Double Taxation Agreements: change of view on the interpretation of the residence articles in sixteen Double Taxation Agreements

Recent developments and planned negotiations on Double Taxation Agreements (DTA).

• From: HM Revenue & Customs
• Published: 13 November 2015
• Last updated: 24 June 2022
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  1. 24 June 2022

     Documents about Planned negotiations on Double Taxation Agreements for 2019, Planned negotiations on double taxation agreements and tax information exchange agreements and Developments since 1 April 2014 have been removed.

  2. 4 March 2019

     Planned negotiations on Double Taxation Agreements for 2019 has been added.

  3. 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.

  4. 18 November 2015

     Added developments since 1 April 2014

  5. 13 November 2015

     First published.

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Change of view on the interpretation of the residence articles in sixteen Double Taxation Agreements

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This policy paper sets out the change of view on the interpretation of the residence articles in sixteen double taxation agreements (DTAs).