INTM345440 | DT applications and claims: Overview of DT Agreements

Terminology of DTAs

In this INTM module, treaties about double taxation are referred to as Double TaxationAgreements or DTAs. However, the precise terminology is as follows

• Double Taxation Convention - nowadays the most commonly used term

• Double Taxation Agreement - tends to be found in older treaties with some Commonwealth countries. Exceptionally, the treaty between the UK and Taiwan is a Double Taxation Agreement.

• Double Taxation Arrangement - used for treaties with an independent territory of the UK, for example the Falklands Islands.

Normally an amendment to a treaty is referred to as follows

• a Protocol for a Convention

• a Supplementary for an Agreement or an Arrangement.