We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Tax treaties and related documents between the UK and Libya.
Tax treaties and related documents between the UK and Kiribati.
Tax treaties and related documents between the UK and Saint Christopher (Saint Kitts) and Nevis.
This treaty was presented to Parliament in September 2024.
List of the taxes a company (or permanent establishment) claiming exemption must be subject to in a Member State.
Lists the countries concerned, together with the types of companies which may claim under the Directive.
This treaty was presented to Parliament in October 2024.
Tax treaties and related documents between the UK and the Marshall Islands.
This treaty was presented to Parliament in February 2024.
This treaty was presented to Parliament in September 2025.
Supplementary guidance on Section 371IH(9A) to (9E) of Part 9A TIOPA 2010 for Controlled Foreign Companies (CFCs) with accounting periods beginning on or after 1 January 2013.
Find information about HMRC’s view on the main taxation impact from the withdrawal of LIBOR and other benchmark rate reform.
What the directive says about exchange of information and withholding tax, how to opt not to have tax withheld and how to eliminate double taxation.
Do not include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).