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Tax treaties: Qatar and Libya

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HMRC has published explanatory memorandums to The Double Taxation Relief and International Tax Enforcement (Qatar) Order, SI 2010/241, and The Double Taxation Relief and International Tax Enforcement (Libya) Order, SI 2010/243, which bring into effect arrangements for the avoidance of double taxation and the prevention of evasion.

A protocol amending the UK/Qatar agreement was signed last month.

HMRC provides details of tax treaties in force on its website.
 

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