Tax treaties: Germany, Sweden and Taiwan

HMRC has added the following treaties to its international treaty collection:

• UK-Germany 2021 Protocol to the 2010 double taxation agreement signed in January 2021 and which entered into force on 17 December 2021;
• UK-Sweden 2021 Protocol to the 2015 double taxation agreement signed in February 2021 and which entered into force on 30 December 2021; and
• UK-Taiwan 2021 Protocol to the 2002 double taxation agreement signed in August 2021 and which entered into force on 23 December 2021. The Double Taxation Relief and International Tax Enforcement (Taiwan) Order, SI 2021/1447 gives effect to the protocol.