Business tax – international treaty

Faroes: tax treaties

Tax treaties between the UK and the Faroe Islands and related documents.



The double taxation convention entered into force on 3 June 2008.

The convention is effective from 1 January 2009 in Faroes and in the UK from:

  • 1 April 2009 for Corporation Tax
  • 6 April 2009 for Income Tax and Capital Gains Tax