Double taxation treaty

Also known as a double taxation agreement. An agreement between two countries under which the taxation authorities of each grant tax concessions or reliefs to prevent taxpayers being liable for tax on the same amount under both systems and to lower the withholding tax ( payable in one country on dividends, interest and royalties paid to a person in the other country. These treaties are incorporated into UK domestic laws by statutory instruments made under section 2 of the Taxation (International and Other Provisions) Act 2010 (section 788 of the Income and Corporation Taxes Act 1988 ( for accounting periods ended on or before 31 March 2010.)

For a discussion of the purpose and interpretation of double taxation treaties, see Practice note, Double tax treaties: an introduction ( .

For links to treaties signed by the UK, see Practice notes, Double tax treaties (income, capital gains and corporation tax): tracker ( and Double tax treaties (inheritance tax, capital transfer tax and estate duty): tracker ( .

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