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HMRC internal manual

International Manual

Transfer pricing: legislation: rules: exemptions: SME - list of treaties with appropriate double taxation article

Below is a list of the double taxation treaties that HMRC regards as containing an appropriate non discrimination article as at 1st April 2004 (except where stated otherwise). See INTM412080 for more detailed guidance.

Argentina Luxembourg
Australia Macedonia
Austria Malaysia
Azerbaijan Malta
Bangladesh Mauritius
Barbados Mexico
Belarus Moldova (from April 2010)
Belgium Mongolia
Bolivia Morocco
Bosnia-Herzegovina Myanmar/Burma
Botswana Namibia
Bulgaria Netherlands
Canada New Zealand
Chile (from 21 December 2004) Nigeria
China Norway
Croatia Oman
Cyprus Pakistan
Czech Republic Papua New Guinea
Denmark Philippines
Egypt Poland
Estonia Portugal
Falkland Islands Qatar (from April 2011; from January 2011 for withholding taxes only)
Faroe Islands (from April 2009) Reunion
Fiji Romania
Finland Russian Federation
France Serbia and Montenegro
Gambia Singapore
Georgia Slovak Republic
Germany Slovenia
Ghana South Africa
Greece Spain
Guyana Sri Lanka
Hong Kong (from April 2011) Sudan
Hungary Swaziland
Iceland Sweden
India Switzerland
Indonesia Taiwan
Ireland Tajikistan
Israel Thailand
Italy Trinidad & Tobago
Ivory Coast Tunisia
Jamaica Turkey
Japan Turkmenistan
Jordan Uganda
Kazakhstan Ukraine
Kenya USA
Korea Uzbekistan
Kuwait Venezuela
Latvia Vietnam
Lesotho Zambia
Libya (from April 2011) Zimbabwe