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This tax information and impact note deals with changes to powers to make double taxation instruments announced at Autumn Budget 2017.
This measure prevents certain new claims to double taxation relief where those claims only relate to deemed amounts of overseas tax.
This tax information and impact note deals with changes to the targeted anti-avoidance rule for Double Taxation Relief.
Tax treaties and related documents between the UK and USA.
This Tax Information and Impact Note is about legislation resolving tax disputes arising from the interpretation and application of tax treaties between the UK and Member States
Use form France-Individual to apply for relief at source or to claim repayment of UK Income Tax.
The literature estimates that approximately 3,000 DTAs are in force but there is no centralised, complete and public database
Recent developments and planned negotiations on Double Taxation Agreements (DTA).
Use form DT-Individual (Germany) to apply for relief at source or to claim repayment of UK Income Tax.
Use form DT-Individual (Sweden) to apply for relief at source or to claim repayment of UK Income Tax.
Use form Canada/Individual to apply for relief at source or claim a repayment of UK Income Tax.
This measure deals with changes to double taxation relief for permanent establishments announced at Autumn Budget 2017.
Double taxation relief: revenue protection
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