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 1 April 2024. 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 |
| Myanma (previously Burma) | Oman |
| Canada | Pakistan |
| Chile | Panama |
| China | Papua New Guinea |
| Colombia | Philippines |
| Croatia | Poland |
| Cyprus | Portugal |
| Czech Republic | Qatar |
| Denmark | Romania |
| Egypt | Russia |
| Estonia | San Marino |
| Ethiopia | Senegal |
| Faroe Islands | Serbia |
| Fiji | Singapore |
| Finland | Slovak Republic |
| France | Slovenia |
| Gambia | South Africa |
| Georgia | South Korea |
| Germany | Spain |
| Ghana | Sri Lanka |
| Greece | Sudan |
| Guyana | Swaziland |
| Hungary | Sweden |
| Iceland | Switzerland |
| India | Taiwan |
| Indonesia | Tajikistan |
| Ireland | Thailand |
| Israel | Trinidad and Tobago |
| Italy | Tunisia |
| Ivory Coast | Turkey |
| Jamaica | Turkmenistan |
| Japan | Uganda |
| Jordan | Ukraine |
| Kazakhstan | United Arab Emirates |
| Kenya | Uruguay |
| Kosovo | USA |
| Kuwait | Uzbekistan |
| Kyrgyzstan | Venezuela |
| Latvia | Vietnam |
| Lesotho | Zambia |
| Libya | Zimbabwe |
| Liechtenstein |
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’”.