The principles of double taxation relief and lists of all countries with which the UK has a double taxation agreement when income is earned in the UK by a non-resident.
The principles of double taxation relief and lists of all countries with which the UK has a double taxation agreement when income is earned in the UK by a non-resident.
DT17000 - Slovak Republic: Agreements in force
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
Title: Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Czech and Slovak Federal Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital
Signed: 5 November 1990
Entered into force: 20 December 1991
Has effect:
in Czechoslovakia from 1 January 1992
in the UK, in respect of income tax and capital gains tax, from 6 April 1992; in respect of corporation tax, from 1 April 1992
DT5450 - Double Taxation Relief Manual: Guidance by country: Czech Republic: Agreements in force
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
Title: Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Czech and Slovak Federal Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains
Signed: 5 November 1990
Entered into force: 20 December 1991
Has effect:
in Czechoslovakia from 1 January 1992
in the UK, in respect of income tax and capital gains tax, from 6 April 1992; in respect of corporation tax, from 1 April 1992
Germany and Pakistan deposit their instrument of ratification for the Multilateral BEPS Convention and other updates
Tax treaties
18/12/2020 - Germany and Pakistan have deposited their instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (Multilateral Convention or MLI), which now covers almost 1700 bilateral tax treaties, thus underlining its strong commitment to prevent the abuse of tax treaties and base erosion and profit shifting (BEPS) by multinational enterprises. For Germany and Pakistan, the MLI will enter into force on 1 April 2021.
With 95 jurisdictions currently covered by the MLI, today’s ratification by Germany and Pakistan now brings to 59 the number of jurisdictions which have ratified, accepted or approved it. The Multilateral Convention will become effective on 1 January 2021 for over 600 treaties concluded among the 59 jurisdictions, with an additional 1200 treat