Home - Payroll News
- Recent HR News
- FREE Newsletter
- Payroll and HR FAQs
- Payroll Forum
- Payroll Calendars
- Payroll Tools
- Monthly Brain Teaser
- The Authors
- About Us
- Contact us
double taxation agreements
Appendix 4 Agreements
From 06 April 2013, short-term business visitor arrangements have been updated and employers may need to apply for a new agreement with HMRC. EP Appendix 4 arrangements apply to short-term assignment employees who have not become UK tax resident or, if resident, are covered by a Double Taxation Treaty. In these circumstances, an EP 4 [...]
Double Taxation Convention – United Kingdom and Liechtenstein
A first-time comprehensive Double Taxation Convention between the UK and the Principality of Liechtenstein was signed in London on 11 June 2012 by David Gauke MP, Exchequer Secretary to the Treasury and Dr Klaus Tschütscher, the Prime Minister of Liechtenstein. The Convention enters into force once both countries have completed their legislative procedures. Comment This [...]
Double Taxation Agreement Hungary
The Double Taxation Convention between the UK and Hungary entered into force on 28 December 2011. This is effective in Hungary for 01/01/12. In the UK, it is effective: 01/01/12 for taxes withheld at source 01/04/12 for Corporation Tax, and 06/06/12 for Income and Capital Gains Tax Further Information HMRC – Double Taxation Agreement Hungary
Double Taxation Convention with China
DTC between the UK and China signed on 27 June 2011. The text of the new Convention is available at the link below. The Convention will enter into force once both countries have completed their legislative procedures. Further information: China: Double Taxation Convention signed 27 June 2011
Double Taxation Convention with Ethiopia
First ever DTC between the UK and Ethiopia signed on 9 June 2011. The text of the new Convention is available at the link below. The Convention will enter into force once both countries have completed their legislative procedures. Further information: Ethiopia: Double Taxation Convention signed 9 June 2011 Tax Treaties – Signed/not in force
New double taxation agreement with Bahrain
On 3 February, the Isle of Man signed a new double taxation agreement with Bahrain. The agreement will enter into force following confirmation by both parties that their necessary legal procedures have been completed. The provisions of the agreement will then have effect from 1 January of the following year. Further information: Isle Of Man [...]
Double Taxation Convention with the Netherlands
A Double Taxation Arrangement and Protocol between the United Kingdom and the Netherlands, signed in London on 26 September 2008, entered into force on 25 December 2010. The text of the Convention and Protocol is available at the link below. The provisions of the Convention and Protocol will take effect in the United Kingdom from [...]
Double Taxation Arrangement with the Cayman Islands
A Double Taxation Arrangement between the United Kingdom and the Cayman Islands, signed in London on 15 June 2009, entered into force on 20 December 2010. The text of the Arrangement is available at the link below. The provisions of the Double Taxation Arrangement will take effect in the United Kingdom and the Cayman Islands [...]
Double Taxation Convention with Germany
A comprehensive Double Taxation Convention between the United Kingdom and the Federal Republic of Germany, which was signed in London on 30 March 2010, entered into force on 30 December 2010. The text of the Convention is available at the link below. In the UK the provisions of the Convention will take effect from 1 [...]
Double Taxation Convention with Singapore
The Protocol to the Double Taxation Agreement between the United Kingdom and the Republic of Singapore, signed in Singapore on 24 August 2009, entered into force on 8 January 2011. The text of the Protocol is available at the link below. The provisions of the Protocol took effect from 8 January 2011. Further information: Protocol [...]
Double Taxation Agreements
The Double Taxation Agreement between the UK and Hong Kong, signed on 21 June 2010, entered into force on 20 December 2010. It is effective in the UK from 1 April 2011 for corporation tax purposes, and from 6 April 2011 for income tax and capital gains tax. It is effective in Hong Kong from [...]
