The following draft statutory instruments have been published, they will bring into force double tax treaties previously entered into by the UK.
The Double Taxation Relief and International Tax Enforcement (Zambia) Order (SI 2014/1876); and
The Double Taxation Relief and International Tax Enforcement (Iceland) Order (SI 2014/1879).
Additionally, the Double Taxation Relief and International Tax Enforcement (Belgium) Order (SI 2014/1875) will bring into effect the second Protocol, signed on 13 March 2014, to the UK/Belgium 1987 Double Taxation Convention. The Protocol, which has not yet entered into force, makes clear that amendments made by the 2010 Protocol apply to regional and community taxes in Belgium, as well as to federal taxes.
The Double Taxation Relief and International Tax Enforcement (Japan) Order (SI 2014/1881) will bring into effect the arrangements set out in a protocol, signed on 17 December 2013, amending the UK/Japan Double Taxation Convention. The protocol has not yet entered into force.
Finally, the Double Taxation Relief (Federal Republic of Germany) Order (SI 2014/1874) will bring into effect the arrangements set out in the Protocol, signed on 17 March 2014, to the existing UK/Germany Double Taxation Convention. The Protocol, which has not yet entered into force, applies the new Article 7 (business profits) of the OECD Model Double Taxation Convention and deals with diplomatic and consular employees.
The following draft statutory instruments have been published, they will bring into force double tax treaties previously entered into by the UK.
The Double Taxation Relief and International Tax Enforcement (Zambia) Order (SI 2014/1876); and
The Double Taxation Relief and International Tax Enforcement (Iceland) Order (SI 2014/1879).
Additionally, the Double Taxation Relief and International Tax Enforcement (Belgium) Order (SI 2014/1875) will bring into effect the second Protocol, signed on 13 March 2014, to the UK/Belgium 1987 Double Taxation Convention. The Protocol, which has not yet entered into force, makes clear that amendments made by the 2010 Protocol apply to regional and community taxes in Belgium, as well as to federal taxes.
The Double Taxation Relief and International Tax Enforcement (Japan) Order (SI 2014/1881) will bring into effect the arrangements set out in a protocol, signed on 17 December 2013, amending the UK/Japan Double Taxation Convention. The protocol has not yet entered into force.
Finally, the Double Taxation Relief (Federal Republic of Germany) Order (SI 2014/1874) will bring into effect the arrangements set out in the Protocol, signed on 17 March 2014, to the existing UK/Germany Double Taxation Convention. The Protocol, which has not yet entered into force, applies the new Article 7 (business profits) of the OECD Model Double Taxation Convention and deals with diplomatic and consular employees.
