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 — See all updates

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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).

Published 13 November 2015
Last updated 24 June 2022 + show all updates

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

  3. The Change of view on the interpretation of the residence articles in sixteen Double Taxation Agreements attachment has been added to the page.

  4. Added developments since 1 April 2014

  5. First published.