Statement of Practice 3 (2007)
Published 1 December 2007
© Crown copyright 2007
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Introduction
This Statement of Practice replaces and supersedes Statement of Practice 3 (2004), which made public the UK’s understanding, at that time (2004), of the status of the UK/Yugoslavia Double Taxation Convention in relation to those former Yugoslav republics that had been recognised by the UK as independent sovereign states. Statement of Practice 3 (2004) itself updated an earlier Statement of Practice 6 (1993).
What Statement of Practice 3 (2004) said
Statement of Practice 3 (2004) confirmed that the provisions of the UK/Yugoslavia convention would remain in force for Bosnia-Herzegovina, Croatia, Macedonia, Serbia and Montenegro and Slovenia until such time as new bilateral agreements were made with those republics.
Announcement
The UK has now agreed a new bilateral agreement with Macedonia. The agreement entered into force on 8 August 2007. It will be effective in the UK from 1 April 2008 for Corporation Tax and from 6 April 2008 for Income Tax and Capital Gains Tax.
Accordingly, with effect from 1 and 6 April 2008:
The provisions of the UK/Yugoslavia Double Taxation Convention will be treated as remaining in force between the UK and respectively, Bosnia-Herzegovina, Croatia, Montenegro, Serbia and Slovenia.
Agreement has been reached at official level on a new double taxation convention with Slovenia. Negotiations are continuing with Croatia and Serbia.
Cross references
UK/Yugoslavia Double Taxation Convention of 6 November 1981, Statutory Instrument 1981/1815.