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’”.