Tax Treaties

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Commentary

This source contains the texts of all the current double tax agreements between the UK, and other countries and the text of the OECD Model Tax Convention.

The material is arranged in seven main sections: type of relief; relief for companies; relief for individuals; agreements and regulations for income tax, corporation tax and capital gains tax; admissible foreign taxes; exchange rates; agreements for inheritance tax.


SOURCE CURRENCY

Issue 24, March 2020

The following divisions have been updated:

F1.1: Scope and nature of double taxation agreements

F1.2: Alphabetical list of country specific agreements

F1.3: Chronological list of DT orders and regulations

F1.4: OECD model agreement

F1.5: Consideration of usual articles in agreements

F1.6: Texts of agreements with individual countries

F1.7: Texts of multilateral agreements

Contributors

Ralph B Newns Author