DT applications and claims: Overview of DT Agreements
Terminology of DTAs
In this INTM module, treaties about double taxation are referred to as Double TaxationAgreements or DTAs. However, the precise terminology is as follows
- Double Taxation Convention - nowadays the most commonly used term
- Double Taxation Agreement - tends to be found in older treaties with some Commonwealth countries. Exceptionally, the treaty between the UK and Taiwan is a Double Taxation Agreement.
- Double Taxation Arrangement - used for treaties with an independent territory of the UK, for example the Falklands Islands.
Normally an amendment to a treaty is referred to as follows
- a Protocol for a Convention
- a Supplementary for an Agreement or an Arrangement.