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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 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 South Africa
Georgia South Korea
Germany Spain
Ghana Sri Lanka
Greece Sudan
Guyana Swaziland
Hungary Switzerland
Iceland Taiwan
India Tajikistan
Indonesia Thailand
Ireland Trinidad and Tobago
Israel Tunisia
Italy Turkey
Ivory Coast Turkmenistan
Jamaica Uganda
Japan Ukraine
Jordan United Arab Emirates
Kazakhstan USA
Kenya Uzbekistan
Kosovo Venezuela
Kuwait Vietnam
Latvia Zambia
Lesotho Zimbabwe
Libya  
Liechtenstein