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Tax Treaty Override in the UK

Jose Madariaga, Tax Assistant, Dorsey & Whitney London, looks at UK double tax treaties and their impact on UK domestic law

 
Jose Madariaga Tax Assistant Dorsey & Whitney London looks at UK double tax treaties and their impact on UK domestic law
 
It is well known that the UK boasts the largest network of double tax treaties (DTT) in the world which is undoubtedly a positive signal for taxpayers who may now feel encouraged to pursue cross-border commercial activities without fear of over-taxation.
 
In this sense nobody denies the importance that DTT have in eliminating the harmful effects of international double taxation. Likewise tax authorities all over the world are eager to put into practice methods of mutual assistance and exchange of information using the structure provided...

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