OT41535 - Taxation of Non-Residents under Section 1313 CTA 2009: Double Taxation Agreements - Table
Double Taxation Agreements:
Definition of United Kingdom in Treaties and Offshore Activities Articles
Restricted Treaty
Antigua & Barbuda
Belarus (for CT to 31/12/2018) (The terms of the 1985 USSR DTA continue to apply to 31/12/2018)
Belize
Brunei
Greece
Grenada
Guernsey (for CT to 31/03/2016)
India
Israel
Jersey (for CT to 31/03/2016)
Kiribati
Malawi
Montserrat
Myanmar (Burma)
Namibia
St Kitts & Nevis
Sierra Leone
Solomon Islands
Tuvalu
Extended Treaty
Albania
Algeria (for CT from 1 April 2017)
Argentina
Australia
Austria
Azerbaijan
Bahrain
Bangladesh
Barbados
Belarus (for CT from 01/01/2019)
Bolivia
Bosnia-Herzegovina (The UK's convention with Former Socialist Federal Republic of Yugoslavia is to be regarded as in force between the UK and former Yugoslavia states marked until a new DATA with that territory is agreed.)
Botswana
British Virgin Islands
Bulgaria
Cayman Islands
Chile
China
Colombia
Croatia
Cyprus
Czech Republic
Egypt
Estonia
Ethiopia
Fiji
Gambia
Georgia
Ghana
Guyana
Hong Kong
Hungary
Iceland
Indonesia
Ivory Coast
Jamaica
Japan
Jordan
Kazakhstan
Kenya
Kosovo
Kuwait
Kyrgyzstan
Latvia
Lesotho
Libya
Liechtenstein
Lithuania
Luxembourg
Macedonia (The UK's convention with Former Socialist Federal Republic of Yugoslavia is to be regarded as in force between the UK and former Yugoslavia states marked until a new DATA with that territory is agreed.)
Malaysia
Malta
Mauritius
Mexico
Moldovia
Mongolia
Montenegro (The UK's convention with Former Socialist Federal Republic of Yugoslavia is to be regarded as in force between the UK and former Yugoslavia states marked until a new DATA with that territory is agreed.)
Morocco
Nigeria
Oman
Pakistan
Panama
Papua New Guinea
Philippines
Poland
Portugal
Qatar
Romania
Russian Federation
Saudi Arabia
Senegal
Serbia (The UK's convention with Former Socialist Federal Republic of Yugoslavia is to be regarded as in force between the UK and former Yugoslavia states marked until a new DATA with that territory is agreed.)
Singapore
Slovak Republic (Slovakia)
Slovenia
South Africa
South Korea
Spain
Sri Lanka
Sudan
Swaziland
Switzerland
Tajikistan (for CT from 01/04/2015)
Thailand
Trinidad &Tobago
Tunisia
Turkey
Turkmenistan (for CT from 01/04/2017)
Uganda
Ukraine
United Arab Emirates (for CT from 01/01/2017)
Uruguay (for CT from 01/01/2017)
Uzbekistan
Venezuela
Vietnam
Zambia
Zimbabwe
Offshore Activities Article
Belgium
Canada
Denmark
Falkland Islands
Faroes
Finland
France
Germany
Guernsey (for CT from 01/04/2016)
Ireland (Republic of)
Isle of Man
Italy
Jersey (for CT from 01/04/2016)
Netherlands
New Zealand
Norway
Sweden
USA