Tax Treaties

This content is unique to LexisNexis


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.

8 February 2024