UK strengthens anti-avoidance deals with Germany, Belgium

Reinforcing measures to clamp down on cross-border tax evasion, the government has signed a number of tax protocols with Germany and Belgium relating to tax treaties between the UK and EU member states

Germany: A protocol to the Double Taxation Convention between the UK and Germany was signed in London on 17 March 2014 to bring in the application and interpretation of the new Article 7 to the OECD Model Double Taxation Convention. This harmonises the taxation rights under the government service and diplomatic missions articles with Article 14 of the Consular Convention of 30 July 1956 between Germany and the UK.

The protocol is available at http://www.hmrc.gov.uk/taxtreaties/signed/germany-uk-dtc.pdf

Belgium: A second protocol to the Double Taxation Convention between the UK and Belgium was signed in London on 13 March 2014 to clarify that the amendments made to the 1987 Double Taxation Convention by the 2010 Protocol, apply not only to federal taxes, but also to those applied by the regions (Brussels-Capital, Flemish and Walloon regions) and the Communities (Flemish, French and German speaking). It also confirms that the regional and communal Finance Minsters are recognised as 'competent authorities'.

The protocol is available at http://www.hmrc.gov.uk/taxtreaties/signed/belgium-second-protocol-to-the-dtc.pdf

Anguilla: The government has also released details of an exchange of letters between the UK and Anguilla, which amended the 2009 Tax Information Exchange Agreement (TIEA) signed in London on 13 December 2013. The amendment to the TIEA will allow for comprehensive, automatic exchanges of information on tax data.

The text of the exchange of letters is available at http://www.hmrc.gov.uk/taxtreaties/2013-aguilla-ex-letters.pdf

Diane Tan | Content manager - current awareness, CCH

Diane Tan is content manager, current awareness at CCH, Wolters Kluwer UK www.cch.co.uk...

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