HMRC internal manual

International Manual

INTM412090 - 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 2019. See INTM412080 for more detailed guidance.

   
Albania Lithuania
Algeria Luxembourg
Argentina Macedonia
Armenia Malaysia
Australia Malta
Austria Mauritius
Azerbaijan Mexico
Bahrain Moldova
Bangladesh Mongolia
Barbados Montenegro
Belarus Morocco
Belgium Namibia
Bolivia Netherlands
Bosnia-Herzegovina New Zealand
Botswana Nigeria
Bulgaria Norway
Burma Oman
Canada Pakistan
Chile Panama
China Papua New Guinea
Croatia Phillipines
Cyprus Poland
Czech Republic Portugal
Denmark Qatar
Egypt Romania
Estonia Russia
Ethiopia Senegal
Fiji Serbia
Finland Singapore
France Slovak Republic
Gambia Slovenia
Georgia South Africa
Germany South Korea
Ghana Spain
Greece Sri Lanka
Guyana Sudan
Hungary Swaziland
Iceland Sweden
India Switzerland
Indonesia Taiwan
Ireland Tajikistan
Israel Thailand
Italy Trinidad and Tobago
Ivory Coast Tunisia
Jamaica Turkey
Japan Turkmenistan
Jordan Uganda
Kazakhstan Ukraine
Kenya United Arab Emirates
Kosovo Uruguay
Kuwait USA
Latvia Uzbekistan
Lesotho Venezuela
Libya Vietnam
Liechtenstein Zambia
  Zimbabwe

Note - although the double taxation agreements with Jersey and Guernsey contain an non-discrimination article they do not satisfy the criteria of a ‘qualifying territory’. The legislation covering the meaning of ‘qualifying territory’ requires that the non-discrimination provision effects a ‘national of a state’. The term state cannot apply to a Crown Dependency therefore agreements with these territories are not capable of meeting the legislative requirements of a ‘qualifying territory’”.