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HMRC internal manual

International Manual

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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.