The government has published ‘synthesised’ texts of the UK’s double taxation conventions with Yugoslavia and Slovenia, as modified by the BEPS multilateral instrument (MLI), which the UK has concluded with Serbia and Slovenia.
The government has published ‘synthesised’ texts of the UK’s double taxation conventions with Yugoslavia and Slovenia, as modified by the BEPS multilateral instrument (MLI), which the UK has concluded with Serbia and Slovenia.
The BEPS MLI allows jurisdictions to integrate elements of the OECD/G20 BEPS project into their existing bilateral tax treaties. In July, HMRC published the final list of UK reservations and notifications for the UK’s ‘covered tax agreements’ under the MLI.
The UK signed the MLI with Serbia and Slovenia respectively on 7 June 2017, the provisions of which came into force on 1 October 2018.
In relation to Serbia, the MLI modifies the 1981 UK/Yugoslavia double tax convention and is effective from:
For Slovenia, the MLI modifies the 2007 UK/Slovenia double taxation convention with effect from:
See the synthesised text of the MLI and 1981 UK/Yugoslavia DTC (https://bit.ly/2RUecKX); and synthesised text of the MLI and 2007 UK/Slovenia DTC (https://bit.ly/2yILFPZ).
The government has published ‘synthesised’ texts of the UK’s double taxation conventions with Yugoslavia and Slovenia, as modified by the BEPS multilateral instrument (MLI), which the UK has concluded with Serbia and Slovenia.
The government has published ‘synthesised’ texts of the UK’s double taxation conventions with Yugoslavia and Slovenia, as modified by the BEPS multilateral instrument (MLI), which the UK has concluded with Serbia and Slovenia.
The BEPS MLI allows jurisdictions to integrate elements of the OECD/G20 BEPS project into their existing bilateral tax treaties. In July, HMRC published the final list of UK reservations and notifications for the UK’s ‘covered tax agreements’ under the MLI.
The UK signed the MLI with Serbia and Slovenia respectively on 7 June 2017, the provisions of which came into force on 1 October 2018.
In relation to Serbia, the MLI modifies the 1981 UK/Yugoslavia double tax convention and is effective from:
For Slovenia, the MLI modifies the 2007 UK/Slovenia double taxation convention with effect from:
See the synthesised text of the MLI and 1981 UK/Yugoslavia DTC (https://bit.ly/2RUecKX); and synthesised text of the MLI and 2007 UK/Slovenia DTC (https://bit.ly/2yILFPZ).