Statutory Instruments for tax treaties
Published 4 September 2013
Country | Year | Statutory Instrument number |
---|---|---|
Antigua and Barbuda | 1947 1968 |
2865 1096 (Protocol) |
Argentina | 1997 | 1777 |
Armenia | 2011 | 2722 |
Australia | 1968 1980 2003 |
305 707 (Protocol) 3199 |
Austria | 1970 1979 1994 2010 |
1947 117 (Protocol) 768 (Protocol) 2688 (Protocol) |
Azerbaijan | 1995 | 762 |
Bangladesh | 1980 | 708 |
Barbados | 1970 1973 |
952 2096 |
Belarus | 1986 | 224 (1995 No. 2706) Note: the UK’s 1986 agreement with the Soviet Union is currently to be regarded as Statutory Instrument numbers between the UK and Belarus. The position with regard to former Soviet republics not listed is less clear, but the UK will in all cases apply the provisions of the agreement on the basis that it is still Statutory Instrument numbers (until such time as new agreements take effect with particular countries). The 1995 agreement with Belarus has not yet entered into force. |
Belgium | 1987 2010 |
2053 2979 |
Belize | 1947 1968 1973 |
2866 573 (Protocol) 2097 (Protocol) |
Bolivia | 1995 | 2707 |
Bosnia-Herzegovina | 1981 | 1815 Note: the provisions of the 1981 agreement with the former Socialist Federal Republic of Yugoslavia will be treated as remaining Statutory Instrument numbers. |
Botswana | 1978 2006 |
183 1925 |
Brazil | 2011 | 2723 (aircraft crew) |
Brunei | 1950 1968 1973 |
1977 306 (Protocol) 2098 (Protocol) |
Bulgaria | 1987 | 2054 |
Canada | 1980 1980 1980 1985 2003 |
709 1528 (Protocol) 1996 (Protocol) 1996 (Protocol) 2619 (Protocol) |
Cayman Islands | 2010 | 2973 |
Chile | 2003 | 3200 |
China | 1984 1996 2011 |
1826 3164 (Protocol) 2724 |
Croatia | 1981 | 1815 Note: the provisions of the 1981 agreement with the former Socialist Federal Republic of Yugoslavia will be treated as remaining Statutory Instrument numbers. |
Cyprus | 1975 1980 |
425 1529 (Protocol) |
Czech Republic | 1991 | 2876 Note: the provisions of the 1991 agreement with Czecho-Slovakia will be treated as remaining Statutory Instrument numbers. |
Denmark | 1980 1991 1996 |
1960 2877 (Protocol) 3165 (Protocol) |
Egypt | 1980 | 1091 |
Estonia | 1994 | 3207 |
Ethiopia | 2011 | 2725 |
Falkland Islands | 1997 | 2985 |
Faroes | 2007 | 3469 |
Fiji | 1976 | 1342 |
Finland | 1970 1973 1980 1985 1991 1996 |
153 1327 (Protocol) 710 (Protocol) 1997 (Protocol) 2878 (Protocol) 3166 (Protocol) |
France | 2009 | 226 |
Gambia | 1980 | 1963 |
Georgia | 2004 2010 |
3325 2972 |
Germany | 1967 1971 2010 |
25 874 (Protocol) 2975 |
Ghana | 1993 | 1800 |
Greece | 1954 | 142 |
Grenada | 1949 1968 |
361 1867 (Protocol) |
Guernsey | 1952 1994 2009 |
1215 3209 (Protocol) 3011 |
Guyana | 1992 | 3207 |
Hungary | 1978 2011 |
1056 2726 |
Hong Kong | 2010 | 2974 |
Iceland | 1991 | 2879 |
India | 1993 | 1801 |
Indonesia | 1994 | 769 |
Ireland (Republic of ) | 1976 1976 1995 1998 |
2151 2152 (Protocol) 764 (Protocol) 3151 (Protocol) |
Isle of Man | 1955 1991 1994 2009 |
1205 2880 (Protocol) 3208 (Protocol) 228 |
Israel | 1963 1971 |
616 391 (Protocol) |
Italy | 1990 | 2590 |
Ivory Coast (Côte d’Ivoire) | 1987 | 169 |
Jamaica | 1973 | 1329 |
Japan | 1970 1980 2006 |
1948 1530 (Protocol) 1924 |
Jersey | 1952 1994 2009 |
1216 3210 (Protocol) 3012 |
Jordan | 2001 | 3924 |
Kazakhstan | 1994 1998 |
3211 2567 (Protocol) |
Kenya | 1977 | 1299 |
Kiribati | 1950 1968 1974 |
750 309 1271 |
Korea (Republic of) | 1996 | 3168 |
Kuwait | 1999 | 2036 |
Latvia | 1996 | 3167 |
Lesotho | 1997 | 2986 |
Libya | 2010 | 243 |
Lithuania | 2001 2002 |
3925 2847 (Protocol) |
Luxembourg | 1968 1980 1984 2010 |
1100 567 (Protocol) 364 (Protocol) 237 (Protocol) |
Macedonia | 1981 2007 |
1815 2127 |
Malawi | 1956 1964 1968 1979 |
619 1401 (Protocol) 1101 (Protocol) 302 (Protocol) |
Malaysia | 1997 2010 |
2987 2971 |
Malta | 1995 | 763 |
Mauritius | 1981 1987 2003 2011 |
1121 467 2620 2442 |
Mexico | 1994 2010 |
3212 2686 (Protocol) |
Moldova | 2008 | 1795 |
Mongolia | 1996 | 2598 |
Montenegro | 1981 | 1815 Note: the provisions of the 1981 agreement with the former Socialist Federal Republic of Yugoslavia will be treated as remaining Statutory Instrument numbers. |
Montserrat | 1947 1968 2011 |
2869 576 (Protocol) 1083 |
Morocco | 1991 | 2881 |
Myanmar (Burma) | 1952 | 751 |
Namibia | 1962 1962 1967 1967 |
2352 2788 (Protocol) 1489 (Protocol) 1490 (Protocol) |
Netherlands | 1980 1983 1990 2009 |
1961 1902 (Protocol) 2152 (Protocol) 227 |
New Zealand | 1984 2004 2008 |
365 1274 (Protocol) 1793 |
Nigeria | 1987 | 2057 |
Norway | 1985 2000 |
1998 3247 |
Oman | 1998 2010 |
2568 2687 (Protocol) |
Pakistan | 1987 | 2058 |
Papua New Guinea | 1991 | 2882 |
Philippines | 1978 | 184 |
Poland | 1978 2006 |
282 3323 |
Portugal | 1969 | 599 |
Qatar | 2010 2011 |
241 1684 |
Romania | 1977 | 57 |
Russian Federation | 1994 | 3213 |
St Kitts and Nevis | 1947 | 2872 |
Saudi Arabia | 2008 | 1770 |
Serbia | 1981 | 1815 Note: the provisions of the 1981 agreement with the former Socialist Federal Republic of Yugoslavia will be treated as remaining Statutory Instrument numbers. |
Sierra Leone | 1947 1968 |
2873 1104 (Protocol) |
Singapore | 1997 2010 |
2988 2685 (Protocol) |
Slovak Republic (Slovakia) | 1991 | 2876 |
Slovenia | 1981 2008 |
1815 1796 |
Solomon Islands | 1950 1968 |
748 574 (Protocol) |
South Africa | 1969 2002 2011 |
864 3138 2441 |
Spain | 1976 1995 |
1919 765 (Protocol) |
Sri Lanka | 1980 | 713 |
Sudan | 1977 | 1719 |
Swaziland | 1969 | 380 |
Sweden | 1984 | 366 |
Switzerland | 1978 1982 1994 2007 2010 |
1408 714 (Protocol) 3215 (Protocol) 3465 2689 (Protocol) |
Taiwan | 2002 | 3137 |
Tajikistan | 1986 | 224 Note: the UK’s 1986 agreement with the Soviet Union is currently to be regarded as Statutory Instrument numbers. |
Thailand | 1981 | 1546 |
Trinidad and Tobago | 1983 | 1903 |
Tunisia | 1984 | 133 |
Turkey | 1988 | 932 |
Turkmenistan | 1986 | 224 Note: the UK’s 1986 agreement with the Soviet Union is currently to be regarded as Statutory Instrument numbers. |
Tuvalu | 1950 1968 1974 |
750 309 (Protocol) 1271 (Protocol) |
Uganda | 1993 | 1802 |
Ukraine | 1993 | 1803 |
USA | 1980 2002 |
568 2848 |
Uzbekistan | 1994 | 770 |
Venezuela | 1996 | 2599 |
Vietnam | 1994 | 3216 |
Yugoslavia (Federal Republic) | 1981 | 1815 Note: the UK’s agreement with Yugoslavia is currently to be regarded as Statutory Instrument numbers between the UK and former Yugoslav states listed. The position with regard to the remainder of what was Yugoslavia is undetermined. |
Zambia | 1972 1981 |
1721 1816 (Protocol) |
Zimbabwe | 1982 | 1842 |