Guidance
Double taxation treaties: how they work
Find out about double taxation agreements which are used to protect the government's taxing rights and attempts to avoid or evade tax.
Documents
Details
Double taxation treaties are agreements between 2 states which are designed to:
- protect against the risk of double taxation where the same income is taxable in 2 states
- provide certainty of treatment for cross-border trade and investment
- prevent excessive foreign taxation and other forms of discrimination against UK business interests abroad
Published 16 December 2013