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Tax treaties: Bahrain, Barbados, Brunei Darussalam, Liechtenstein, Singapore and Switzerland

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SIs 2012/3075, 3076, 3077, 3078 and 3079

The Double Taxation Relief and International Tax Enforcement (Bahrain) Order, SI 2012/3075, brings into effect an agreement between the governments of the UK and the Kingdom of Bahrain for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gains.

The Double Taxation Relief and International Tax Enforcement (Barbados) Order, SI 2012/3076, brings into effect arrangements between the governments of the UK and Barbados for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital.

An agreement amending the double taxation arrangement between the UK and Brunei Darussalam, which dates from 1950, was signed on 11 December. The agreement updates the exchange of information provisions to the current OECD standard, HMRC said.

The Double Taxation Relief and International Tax Enforcement (Liechtenstein) Order, SI 2012/3077, brings into effect arrangements between the UK and the Principality of Liechtenstein for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital.

The Double Taxation Relief and International Tax Enforcement (Singapore) Order, SI 2012/3078, brings into effect arrangements set out in a protocol made by the governments of the UK and the Republic of Singapore. The protocol further amends an agreement made in 1997 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains.

The Double Taxation Relief and International Tax Enforcement (Switzerland) Order, SI 2012/3079, brings into effect an exchange of letters between the government of the UK and the Swiss Federal Council. The exchange of letters further amends a convention for the avoidance of double taxation with respect to taxes on income.

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