Tax treaties between the UK and USA and related documents.
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The double taxation convention entered into force on 31 March 2003 and was amended by signed protocol on 19 July 2002.
It’s effective in the:
- 1 May 2003 for taxes with held at source
- 1 January 2004 for all other US taxes
- 1 April 2003 for Corporation Tax
- 6 April 2003 for Income Tax and Capital Gains Tax
- 1 May 2003 for taxes withheld at source
- 1 January 2004 for Petroleum Revenue Tax