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Tax treaties

When to use

Use this pattern to tell users about tax treaties between the UK and other countries.

Tax treaties can include various documents, for example, a:

  • double taxation agreement
  • double taxation convention and amendments to the convention
  • joint declaration
  • multilateral instrument
  • mutual agreement procedure
  • protocol to the double taxation convention
  • tax information exchange agreement
  • synthesised text

How to design using this pattern

For an example, check Mauritius: tax treaties.

Document type

Publication: International treaty (with an HTML attachment)

Publication

Title

The title should be ‘[Country]: tax treaties’.

Summary

The summary should be ‘Tax treaties and related documents between the UK and [country].’

Details

For each HTML attachment, you will need to add a new heading at level 3. The order should match the order of the attachments.

Simple treaties in force

### [Name of HTML attachment]

The [thing] entered into force on [date].

It is effective in [country or both countries] from [date].

If the effective date is different for each country, include on separate lines but ensure that the UK is shown first.

Complex treaties in force that involve different countries and individual taxes

### [Name of HTML attachment]

The [thing] entered into force on [date].

It is effective in [country] from:

  * [date] for [tax]
  * [date] for [tax]

If the effective date is different for each country, include on separate lines but ensure that the UK is shown first.

Treaties not in force

### [Name of HTML attachment]

The [thing] was signed on [date] and has not yet entered into force.

Synthesised text

For an example, check Norway: tax treaties. Do not include a year at the beginning of the attachment or in the ‘Details’ section.

### [Name of HTML attachment]

The [thing] has been modified by the [thing].

The modifications made by the [thing] are effective in respect of the [thing].

It is effective in the UK from:

  * [date] for [tax]
  * [date] for [tax]


It is effective in [country] from:

  * [date] for [tax]
  * [date] for [tax]

If the effective date is different for each country, include on separate lines but ensure that the UK is shown first.

HTML attachment

The HTML attachment should be in this order:

  1. ‘in force’ documents by date
  2. ‘not in force’ documents by date

Use the following title formats:

  • [yyyy] UK-[country] Double Taxation Agreement — in force
  • [yyyy] UK-[country] Tax Information Exchange Agreement: exchange of information — in force
  • [yyyy] UK-[country] Double Taxation Convention and Protocol, as amended in [yyyy] — in force
  • [yyyy] UK-[country] Protocol to the [yyyy] Double Taxation Convention — not in force
  • Synthesised text of the Multilateral Instrument and the [yyyy] UK-[country] Double Taxation Convention — in force

Collection

Add the URL of any new page to the tax treaties collection. Do not create a public change note.