HMRC produces synthesised version of the UK/France tax treaty

France has deposited its ratification of the OECD’s multilateral instrument to implement tax treaty related measures to prevent base erosion and profit shifting (MLI) with the OECD.  A synthesised version of the MLI and the UK/France double tax treaty is...

New UK/Austria tax treaty is signed

A new double tax agreement between the UK and Austria was signed on 23 October 2018. Subject to both countries having completed their parliamentary procedures and exchanged diplomatic notes, it will to come into force for the fiscal year beginning...

Multilateral convention – draft statutory instrument

A draft statutory instrument has been issued to put into effect the UK’s choices for adopting the OECD’s multilateral instrument (MLI). Purpose of the MLI By way of a reminder, the multilateral convention is intended as a swift mechanism to...

EU Directive on dispute resolution

The Council of the European Union announced the adoption of a Directive on dispute resolution on 10 October that sets out clear deadlines for agreeing a binding solution on double taxation disputes. Member States will now have a legal duty...